S.I. No. 291/1997 - Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations, 1997

S.I. No. 291 of 1997.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 2) (REFUNDS) REGULATIONS, 1997

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 4, 29 (as amended by section 33 of the Social Welfare Act, 1997 (No. 10 of 1997)) and 29A (inserted by section 33 of the Social Welfare Act, 1997 ) of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), hereby makes the following Regulations:

1 Citation and construction

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations, 1997.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ) shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 1997.

2 Interpretation

2. In these Regulations save where the context otherwise requires a reference to a section is to a section of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993).

3 Refund of contributions

3. The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ) are hereby amended by—

( a ) the insertion after article 72 of the following article:

"Refund of contributions paid in respect of master or seaman.

72A. (1) In this article—

'qualifying ship' means a seagoing vessel which—

( a ) (i) is owned to the extent of not less than 51 per cent. by a person or persons resident in or a body incorporated in the State, or

(ii) is the subject of a letting on charter without crew by a lessor not resident in the State,

( b ) in the case of a vessel to which paragraph (a) (i) applies, is registered in the State under Part II of the Mercantile Marine Act, 1955 (No. 29 of 1955), and, in the case of a vessel to which paragraph (a) (ii) applies, is a vessel in respect of which it can be shown that all the requirements of the Merchant Shipping Acts, 1894 to 1996, have been complied with as if it had been a vessel registered under the said Part II,

( c ) is not less than 100 tons gross tonnage, and

( d ) is self-propelled,

but notwithstanding anything in paragraphs (a), (b), (c) or (d) of this definition does not include—

(i) a fishing vessel,

(ii) a tug, other than a tug in respect of which a certificate has been given by the Minister for the Marine certifying that, in the opinion of the Minister, the tug is capable of operating in seas outside the portion of the seas which are, for the purposes of the Maritime Jurisdiction Act, 1959 (No. 22 of 1959) (as amended by the Maritime Jurisdiction (Amendment) Act, 1988 ) (No. 9 of 1988), the territorial seas of the State,

(iii) a vessel (including a dredger) used primarily as a floating platform for working machinery or as a diving platform, or

(iv) any other vessel of a type which is not normally used for the purposes of qualifying shipping activities; 'qualifying shipping activities' means activities carried on by a person in the course of a trade and which consist of—

( a ) the use of a qualifying ship for the purpose of carrying by sea passengers or cargo for reward,

( b ) the provision, on board the qualifying ship, of services ancillary to the said use of the qualifying ship,

( c ) the granting of rights by virtue of which another person provides, or will provide, the said services on board the said qualifying ship,

( d ) the letting on charter of a qualifying ship for use for the said purposes where the operation of the ship, and the crew of the ship, remain under the direction and control of the owner of the vessel, or

( e ) the use of a qualifying ship for the purposes of transporting supplies or personnel to, or providing services in respect of, a mobile or fixed rig, platform, vessel or installation of any kind at sea.

(2) Subject to these Regulations, where in any contribution week commencing on or after the 6th day of April, 1996 and ceasing on the 5th day of April, 2000, a contribution payable under the provisions of section 10 (1) (d) is paid in respect of a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act, 1894 (c.60 of 1894) ) in respect of his or her employment on a qualifying ship, such contribution shall be returned to the employer if application to that effect is made in writing to the Collector General, in accordance with sub-article (3).

(3) Application for refund of contributions under the provisions of sub-article (2) shall be made not earlier than the last day of the contribution year in respect of which the contributions have been paid, in such form and in such manner as the Collector General may from time to time determine.".

( b ) the insertion after article 77 of the following article:

"Refund of contributions paid in respect of old age (contributory) pension to self-employed contributors and formerly self-employed voluntary contributors aged 56 years on 6 April, 1988.

77A. (1) Subject to these Regulations, where a contribution is paid by an insured person who is or was a self-employed contributor or who is or was a voluntary contributor by virtue of section 21 (1) (b) and who—

( a ) had attained the age of 56 years on the 6th day of April, 1988, and

( b ) became a self-employed contributor within the meaning of section 17 on or after the 6th day of April, 1988,

the amount of such contribution calculated in accordance with sub-article (2) to have been paid in respect of old age (contributory) pension shall be returned to the insured person if application to that effect is made in writing to the Minister within such time as he may determine.

(2) The amount of a contribution to be returned to an insured person under sub-article (1) shall be 53 per cent. of—

( a ) the amount of the self-employment contribution paid in accordance with section 18 (1) (a), 18 (1) (b) or 18 (1) (c), or

( b ) the amount of the voluntary contribution paid in accordance with section 23 (1).", and

( c ) The substitution in articles 78, 79 and 80 for—

"articles 73, 75 or 77" of

"articles 73, 75, 77 or 77A" in each place where it occurs.

GIVEN under the Official Seal of the Minister for Social Welfare, this 18th day of June, 1997.

PROINSIAS DE ROSSA,

 Minister for Social Welfare.

EXPLANATORY NOTE.

These Regulations provide for refunds to certain employers in the shipping industry in respect of the employer's portion of the social insurance contributions paid in respect of seagoing employees.

The regulations also provide that a person who became insured as a self-employed contributor on or after 6 April, 1988 and had attained 56 years on that date will be entitled to a refund in respect of the Old Age (Contributory) Pension element of their self-employment contribution provided that they do not qualify for Retirement or Old Age (Contributory or non-contributory) Pension.