Social Welfare Consolidation Act 2005

Return of contributions where entry into insurance occurs after specified age.

[1993 s29(1)]

35.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor whose entry into insurance occurred—

(a) after he or she had attained the age of 60 years,

(b) after he or she had attained the age of 58 years in the case of a person who attained the age of 57 years on or after 1 July 1974,

(c) after he or she had attained the age of 57 years in the case of a person who attained the age of 56 years on or after 1 April 1975, or

(d) after he or she had attained the age of 56 years in the case of a person who attained the age of 55 years on or after 1 October 1977,

as is determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.

[1993 s29(2)]

(2)  (a) In the case of a person who attained the age of 56 years on or after 1 April 1975, subsection (1)(b) shall not apply on his or her attaining the age of 57 years.

(b) In the case of a person who attained the age of 55 years on or after 1 October 1977, subsection (1)(c) shall not apply on his or her attaining the age of 56 years and subsection (1)(b) shall not apply on his or her attaining the age of 57 years.

[1993 s29(3)]

(3) For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 24 (1)(a), subject to subsection (6), is deemed to have occurred after he or she had attained the appropriate age under subsection (1) where after the time of that attainment he or she became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for an old age (contributory) pension are payable and he or she had not been an employed contributor under the National Health Insurance Acts 1911 to 1952 before attaining that age.

[1993 s29(4)]

(4) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 26 by a voluntary contributor, who entered into insurance for the purposes of section 109 (1) after he or she had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension.

[1993 s29(5)]

(5) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor who entered into insurance for the purposes of section 115 (1) after he or she had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of retirement pension.

[1993 s29(6)]

(6) For the purposes of this section, in the case of a relevant person within the meaning of section 108 (4), “entry into insurance” has the meaning given to it by section 108 (5) or (6).

[1997 s33(2)]

(7) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution paid under section 26 by a voluntary contributor, who—

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

(b) became a self-employed contributor within the meaning of section 20 on or after 6 April 1988,

as may be determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.