Regulation of Providers of Building Works and Miscellaneous Provisions Act 2022

Amendment of Schedule 1 to Act of 2009

84. (1) Part 1A of Schedule 1 to the Act of 2009 is amended—

(a) by the substitution of the following paragraph for paragraph 2:

“Assessment of income where no eligible rental income applicable

2. Where there is no eligible rental income, assess the weekly income by following the directions at steps A to E:

A. Establish the annual income of the person using the definition of ‘income’.

B. Deduct allowable deductions.

C. Divide amount produced by step B by 52 to establish net weekly income.

D. Take 80 per cent of amount produced by step C (net weekly income) which amount, unless step E applies, is the weekly assessed income.

E. Where applying the rule in step D produces a result whereby 20 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step C less the minimum retained income threshold.”,

and

(b) by the insertion of the following paragraph after paragraph 2:

“Assessment of income where eligible rental income applicable

2A. Where there is eligible rental income, assess the weekly income by following the directions at steps A to K:

A. Establish the annual income of the person using the definition of ‘income’.

B. Deduct allowable deductions.

C. Divide amount produced by step B by 52.

D. Establish the annual eligible rental income of the person.

E. Deduct income tax required by law to be deducted or paid in respect of eligible rental income and in respect of which the applicant or any other person is not entitled to claim an exemption, relief or allowance or the repayment of tax already paid.

F. Divide amount produced by step E by 52.

G. Add amount produced by step C to amount produced by step F to establish net weekly income.

H. Take 80 per cent of amount produced by step C.

I. Take 40 per cent of amount produced by step F.

J. Add amount produced by step H to amount produced by step I which amount, unless step K applies, is the weekly assessed income.

K. Where applying the rule in step J produces a result whereby the sum of 20 per cent of the amount produced by step C and 60 per cent of the amount produced by step F is less than the minimum retained income threshold, the weekly assessed income is the amount established by step G less the minimum retained income threshold.”.

(2) Part 2A of Schedule 1 to the Act of 2009 is amended—

(a) by the substitution of the following paragraph for paragraph 2:

“Assessment of income where no eligible rental income applicable

2. Where there is no eligible rental income, assess the weekly income by following the directions at steps A to F:

A. Establish the annual income of the person and his or her partner using the definition of ‘income’.

B. From the annual income of each of those persons deduct allowable deductions applicable to that person’s income to establish net annual income of each member of the couple.

C. Aggregate the two net annual incomes established under step B.

D. Divide amount produced by step C by 52 to establish net weekly income.

E. Take 40 per cent of amount produced by step D and the amount established following that calculation is, unless step F applies, the weekly assessed income.

F. Where applying the rule in step E produces a result whereby 60 per cent of net weekly income is less than the minimum retained income threshold, the weekly assessed income is the amount established by step D less the amount which is the minimum retained income threshold.”,

and

(b) by the insertion of the following paragraph after paragraph 2:

“Assessment of income where eligible rental income applicable

2A. Where there is eligible rental income, assess the weekly income by following the directions at steps A to M:

A. Establish the annual income of the person and his or her partner using the definition of ‘income’.

B. From the annual income of each of those persons deduct allowable deductions applicable to that person’s income.

C. Aggregate the two amounts produced by step B.

D. Divide amount produced by step C by 52.

E. Establish the amount of annual eligible rental income of the person and his or her partner.

F. From the annual eligible rental income of each of those persons deduct income tax required by law to be deducted or paid in respect of eligible rental income and in respect of which the applicant or any other person is not entitled to claim an exemption, relief or allowance or the repayment of tax already paid.

G. Aggregate the two amounts produced by step F.

H. Divide amount produced by step G by 52.

I. Add amount produced by step D to amount produced by step H to establish net weekly income.

J. Take 40 per cent of amount produced by step D.

K. Take 20 per cent of amount produced by step H.

L. Add amount produced by step J to amount produced by step K which amount, unless step M applies, is the weekly assessed income.

M. Where applying the rule in step L produces a result whereby the sum of 60 per cent of the amount produced by step D and 80 per cent of the amount produced by step H is less than the minimum retained income threshold, the weekly assessed income is the amount established by step I less the minimum retained income threshold.”.

(3) Part 3 of Schedule 1 to the Act of 2009 is amended—

(a) in paragraph 1—

(i) in the definition of “income”, in paragraph (b), by the insertion of “(other than eligible rental income)” after “income”, and

(ii) by the insertion of the following definition:

“‘eligible rental income’ means—

(a) any payments made to a person who is receiving care services or his or her partner in respect of rent under—

(i) a tenancy of the principal residence of the person who is receiving care services that is registered under Part 7 of the Residential Tenancies Act 2004 , or

(ii) a tenancy of the principal residence of the person who is receiving care services where the principal residence is situated within the State and is a dwelling of a type described in any of paragraphs (b) to (e) or (g) to (i) of section 3(2) of that Act,

in respect of a period beginning on or after the day on which section 84(3)(a) of the Act of 2022 comes into operation, and

(b) any payments made in respect of rent under a tenancy such as is mentioned in subparagraph (i) or (ii) of paragraph (a) in respect of a period beginning on or after the day on which section 84(3)(a) of the Act of 2022 comes into operation which the person whose means are being assessed would have been entitled to receive in the assessable period, but which by reason of a particular action having been taken by or on behalf of that person, a person other than the person whose means are being assessed has received, is receiving or will receive an amount of money or monies worth (whether by way of a single payment or a series of payments) and which action by the person whose means are being assessed occurred within 5 years of the date of first application for State support but does not include any such payments earned by a family successor in the course of running a family asset;”,

and

(b) by the insertion of the following paragraph after paragraph 2:

“2A. For the purposes of the definition of ‘eligible rental income’, the definition of ‘principal residence’ applies notwithstanding that a person is not residing in his or her principal residence because the person is receiving care services.”.