Social Welfare Act, 1995

PART V

Amendment of Health Contributions Act, 1979 and Youth Employment Agency Act, 1981

Amendment of Health Contributions Act, 1979.

24.—(1) The Health Contributions Act, 1979 , is hereby amended by—

(a) the substitution for section 7A (inserted by section 34 of the Act of 1994) of the following section:

“7A.—(1) An individual referred to in section 4 shall not be liable to pay health contributions in respect of—

(a) any payment on account of emoluments made in any contribution year if his reckonable income consists of emoluments only in that year and the amount of the payment does not exceed an amount equal to £178 where the period in respect of which the payment is made is a week or a corresponding amount where the period in respect of which the payment is made is greater or less than a week,

(b) his reckonable income for a contribution year if such income does not consist of emoluments only and the amount of that income does not exceed £9,250 in that year, or

(c) any payment made by him under or pursuant to a maintenance arrangement within the meaning of section 3 of the Finance Act, 1983 , relating to a marriage for the benefit of the other party to the marriage, unless the provisions of section 4 of that Act apply in respect of such payment.

(2) Where an individual's reckonable income for a contribution year did not exceed £9,250, any health contributions deducted from emoluments forming part of that reckonable income shall be repaid to that individual.”, and

(b) the substitution for subsection (2) of section 11 of the following subsection:

“(2) The following are the pensions, allowances, benefits or payments referred to in subsections (1) (a) and (1) (b) of this section:

(a) survivor's pension;

(b) widow's (non-contributory) pension;

(c) deserted wife's benefit;

(d) deserted wife's allowance;

(e) death benefit by way of a pension under section 60 of the Social Welfare (Consolidation) Act, 1993 ;

(f) lone parent's allowance;

(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 Union under legislation to which the regulations of the Union on the application of social security schemes to employed persons and their families moving within the territory of the Union apply.”.

(2) This section shall come into operation on the 6th day of April, 1995.