S.I. No. 719/2003 - Health Contributions (Amendment) Regulations 2003

The Minister for Health and Children, in exercise of the powers conferred on him by section 10 of the Health Contributions Act 1979 (No. 4 of 1979) (as adapted by the Health (Alteration of Name of Department and Title of Minister) Order 1997 ( S.I. No. 308 of 1997 ), hereby makes the following Regulations.

1.  These Regulations may be cited as the Health Contributions (Amendment Regulations 2003.

2.  These Regulations shall come into operation on 1 January 2004.

3.  The Health Contributions Regulations 1979 ( S.I. No. 107 of 1979 ) as amended by the Health Contributions (Amendment) Regulations 1980 ( S.I. No. 87 of 1980 ), the Health Contributions (Amendment) Regulations 1983 ( S.I. No. 55 of 1983 ), the Health Contributions (Amendment) Regulations, 1984 ( S.I. No. 73 of 1984 ), the Health Contributions (Amendment) Regulations 1985 ( S.I. No. 233 of 1985 ), the Health Contributions (Amendment) Regulations 1986 ( S.I. No. 102 of 1986 ), the Health Contributions (Amendment) Regulations 1988 ( S.I. No. 51 of 1988 ), the Health Contributions (Amendment) Regulations 1989 ( S.I. No. 70 of 1989 ) and the Health Contributions (Amendment) Regulations 1999 ( S.I. No. 81 of 1999 ) are amended —

 (a) in Article 3, by deleting the definition of “income tax month” and substituting the following:

“ ‘income tax month’ means a calendar month;

‘notional payment’ and ‘payment’ shall be construed in accordance with section 6 (3) (as inserted by section 20 of the Social Welfare (Miscellaneous Provisions) Act 2003 (No. 4 of 2003)) of the Health Contributions Act 1979 .”,

 (b) in Article 4, by deleting, from the definition of “reckonable earnings”, “(other than non-pecuniary emoluments),”,

 (c) in Article 5, by deleting, from the definition of “reckonable emoluments” “non-pecuniary emoluments and”,

 (d) in Article 6 (as inserted by the Health Contributions (Amendment) Regulations 1988), by deleting, from the definition of “reckonable income”, “(other than non-pecuniary income)”,

 (e) in Article 7, by inserting the following after sub-article (2):

“(1A) Where a payment is a notional payment the obligation on an employer to deduct under sub-article (2) any health contribution due in respect of that payment shall have effect as an obligation to deduct that contribution from any payment of reckonable emoluments actually made by the employer to the individual on —

(a) the day the notional payment is made, or

(b) if there is no actual payment of reckonable emoluments made to the individual on that day, the next day on which a payment of reckonable emoluments is made to the individual following the time when the notional payment is made to the individual.”,

and

(f) in Article 15 (as inserted by the Health Contributions (Amendment Regulations 1989), by substituting “fourteen” for “nine”.

EXPLANATORY NOTE

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

The Health Contributions Regulations 1979 provided, inter alia, for the estimation determination, collection etc. of health contributions payable by employees who are not in insurable employment, e.g. directors.

These Regulations amend the 1979 Regulations to ensure that health contribution levy will be payable in respect of non pecuniary emoluments received by such individuals.