Statutory Rules of Northern Ireland
Social Security
Made
2nd March 2012
Coming into operation
6th April 2012
This Order is made in exercise of the powers conferred by section 130A of the Social Security Administration (Northern Ireland) Act 1992(1) and now vested in the Department for Social Development(2).
The Secretary of State for Work and Pensions has made an Order(3) under section 148A of the Social Security Administration Act 1992(4).
Accordingly the Department for Social Development makes the following Order.
1. This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2012 and shall come into operation on 6th April 2012.
2. For the purposes of the Contributions and Benefits Act(5), it is directed that the low earnings threshold(6) for the tax years following the tax year 2011-2012 shall be £14,700.
Sealed with the Official Seal of the Department for Social Development on 2nd March 2012
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development
(This note is not part of the Order)
This Order, which corresponds to an Order (S.I. 2012/188) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for the tax years following 2011-2012 shall be £14,700. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension.
1992 c. 8; section 130A was inserted by section 32 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.))
See Article 8(b) of S.R. 1999 No. 481
See section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by paragraph 30 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), subject to section 8(2) of that Act, paragraph 31 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), paragraph 4 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)), Article 2(2)(a)(i) of S.R. 2002 No. 321, regulation 2(2) of S.R. 2008 No. 286 and regulation 2 of S.R. 2010 No. 200; see also Article 2 of S.R. 2011 No. 52