S.I. No. 74/2003 - Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year With Calendar Year) Regulations, 2003

The Minister for Social and Family Affairs, in exercise of the powers conferred on her by sections 4 (as amended by section 12 of the Social Welfare (Miscellaneous Provisions) Act, 2002 (No. 8 of 2002)) and section 29 of the Social Welfare Act, 2001 (No. 5 of 2001) hereby makes the following Regulations:

Citation.

1.  This Order may be cited as the Social Welfare (Transitional Arrangements (Alignment of Income Tax Year with Calendar Year) Regulations, 2003.

Definitions.

2.   (1)  In these Regulations—

“the Principal Act” means the Social Welfare (Consolidation) Act, 1993 ;

“the Regulations of 1994” means the Social Welfare (Consolidated Payments Provisions Regulations, 1994 ( S.I. No. 417 of 1994 );

 (2)  In these Regulations, save where the context otherwise requires, a reference to a section is to a section of the Principal Act.

Transitional provisions.

3.  (1)  For the purposes of determining entitlement to disability benefit under Chapter 1 or unemployment benefit under Chapter 3 of Part II of the Regulations of 1994, in respect of the benefit year commencing on 6 January, 2003 and ending on 4 January, 2004, the definition of “governing contribution year” contained in article 3 of the Regulations of 1994 shall be construed as if the words “second last complete contribution year” were substituted for the words “last complete contribution year”.

 (2)  For the purpose of determining the rate of maternity benefit payable under section 39(1) and adoptive benefit payable under section 41I(1), in respect of the benefit year commencing on 6 January, 2003 and ending on 4 January, 2004, articles 22(1) and 25E shall be construed as if the words “second last complete income tax year” were substituted for the words “last complete income tax year”.

 (3)  For the purposes of determining whether the contribution condition contained at section 41B(1) (b) for receipt of health and safety benefit is satisfied in respect of the benefit year commencing on 6 January, 2003 and ending on 4 January, 2004, article 25A (1) (a) of the Regulations of 1994 (inserted by article 7 of the Social Welfare (Consolidated Payments Provisions (Amendment) Regulations, 1995 ( S.I. No. 26 of 1995 )) shall be construed as if the words “second last complete contribution year” were substituted for the words “last complete contribution year”.

 (4)  For the purposes of determining entitlement to treatment benefit under Chapter 9 of Part II of the Regulations of 1994 in respect of the benefit year commencing on 6 January, 2003 and ending on 4 January, 2004, the definition of “relevant contribution year” contained in article 67A of the Regulations of 1994, shall be construed as if the words “second last complete contribution year” were substituted for the words “last complete contribution year” and the words “either the second last or the third last complete contribution year” were substituted for the words “either of the last two complete contributions years”.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.

These Regulations provide for the continuation of the transitional arrangements necessary to preserve entitlement to social insurance-based benefits, consequent on the alignment of the income tax and calendar years with effect from 1 January 2001.

Article 4(1) provides that in the Benefit year 2003 (i.e. the period 6th January 2003 to 4th January 2004), for the purposes of qualifying for Disability Benefit and Unemployment Benefit, the appropriate Governing Contribution Year will be the contribution year commencing on 6th April 2001 and ending 31 December, 2001, i.e. the transitional contribution year. It should be noted that Regulations provide for the application of 14 additional contributions (paid or credited as appropriate) in respect of the transitional year.

Maternity and Adoptive Benefit payment rates are determined on the basis of a woman's reckonable earnings in the last complete income tax year before the beginning of the Benefit Year in which the claim is made. Article 4 (2) provides that in the 2003 Benefit Year, the Income Tax Year 5th April 2001 to 31st December, 2001 will be applicable.

Article 4 (3) provides that, for the purposes of determining entitlement to Health and Safety Benefit in the Benefit Year 2003, the appropriate Governing Contribution Year will be 5th April 2001 to 31st December, 2001. Article 4 (4) provides that, for the purposes of determining entitlement to Treatment Benefit in the Benefit Year 2003, the appropriate Relevant Contribution Year will be April 2001 to December, 2001.