PART 5BEREAVEMENT SUPPORT PAYMENT

30Bereavement support payment: contribution condition and amendments

1

For the purposes of section 29(1)(d) the contribution condition is that, for at least one tax year during the deceased's working life—

a

he or she actually paid Class 1 or Class 2 national insurance contributions, and

b

those contributions give rise to an earnings factor (or total earnings factors) equal to or greater than 25 times the lower earnings limit for the tax year.

2

“Earnings factor” is to be construed in accordance with sections 22 and 23 of the Contributions and Benefits Act.

3

For the purposes of section 29(1)(d) the contribution condition is to be treated as met if the deceased was an employed earner and died as a result of—

a

a personal injury of the kind mentioned in section 94(1) of the Contributions and Benefits Act, or

b

a disease or personal injury of the kind mentioned in section 108(1) of that Act.

4

In this section the following expressions have the meanings given by section 121(1) of the Contributions and Benefits Act—

  • “employed earner”,

  • “lower earnings limit”,

  • “tax year”, and

  • “working life”.

I15

Schedule 16 contains amendments to do with bereavement support payment.