Social Welfare Consolidation Act 2005

Voluntary contributions by former self-employed contributors.

[1993 s23(1); 2001 s36 & Sch E]

26.—(1) A voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of section 24 (1)(b), shall be at the rate of €253 in a contribution year payable at the time or times and in the manner that the Minister may prescribe.

[1993 s23(2); 1996 s27 & Sch G]

(2) Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than old age (contributory) pension, widow's (contributory) pension, widower's (contributory) pension and orphan's (contributory) allowance.

[1993 s23(3); 1999 s19 & Sch E]

(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after 6 April 1988, and any subsequent voluntary contributions paid by those persons, shall also be reckonable for retirement pension and bereavement grant in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 25 (1)(b)(ii) or (iii).

[1993 s23(4)]

(4) A voluntary contribution paid under subsection (1) shall be regarded as having been paid for each contribution week in that contribution year.