Citation and commencement1

This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2014 and shall come into operation on 6th April 2014.

Low earnings threshold2

For the purposes of the Contributions and Benefits Act5, it is directed that the low earnings threshold6 for the tax years following the tax year 2013-2014 shall be £15,100.

Sealed with the Official Seal of the Department for Social Development on 26th February 2014

(L.S.)Anne McClearyA senior officer of the Department for Social Development