Health Contributions Act, 1979
Individuals not liable for health contributions. |
11.—(1) Notwithstanding any other provision of this Act— | |
(a) a health contribution referred to in section 5 of this Act shall not be payable in respect of an individual who is for the time being an individual who is in receipt of a pension, allowance, benefit or payment specified in subsection (2) of this section; | ||
(b) a health contribution referred to in section 6 of this Act shall not be payable in respect of an individual who is for the time being an individual who, by virtue of section 45 of the Act of 1970, has full eligibility for services under Part IV of that Act or an individual who is in receipt of a pension, allowance, benefit or payment specified in subsection (2) of this section; | ||
(c) in relation to a contribution year at any time in which an individual is an individual referred to in paragraph (b) of this subsection, a health contribution referred to in section 7 of this Act shall be restricted to such portion of what would otherwise be the appropriate health contribution as the portion of the contribution year during which the individual is not an individual referred to in paragraph (b) of this subsection bears to the whole contribution year. | ||
(2) The following are the pensions, allowances, benefits or payments referred to in subsections (1) (a) and (1) (b) of this section: | ||
(a) a widow's (contributory) pension; | ||
(b) a widow's (non-contributory) pension; | ||
(c) deserted wife's benefit; | ||
(d) a deserted wife's allowance; | ||
(e) death benefit by way of widow's pension under the Social Welfare (Occupational Injuries) Act, 1966 ; | ||
(f) a social assistance allowance under section 8 of the Social Welfare Act, 1973 ; | ||
(g) a payment corresponding to a pension referred to in paragraph (a) or (e) of this subsection from the competent authority of a Member State (other than the State) of the European Economic Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply. |