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The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2016

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2016 and shall come into operation—

(a)for the purposes of this regulation, regulations 2 to 5, and regulation 6, in so far as it relates to Personal Independence Payment, on 1st January 2017; and

(b)for all other purposes, immediately after the coming into operation of the Universal Credit Regulations (Northern Ireland) 2016(1).

(2) The Interpretation Act (Northern Ireland) 1954(2) shall apply to these Regulations as it applies to an Act of the Assembly.

Treatment of contribution-based jobseeker’s allowance and contributory employment and support allowance

2.—(1) A contribution-based jobseeker’s allowance and a contributory employment and support allowance are to be treated as benefits for the purposes of making provision under paragraph 8(1)(d) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to make provision for contributions paid at one time to be treated as paid at some other time).

(2) In this regulation—

“contribution-based jobseeker’s allowance” means a contribution-based jobseekers’s allowance under Part 2 of the Jobseekers (Northern Ireland) Order 1995;

“contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007.

Amendment of the Social Security (Credits) Regulations

3.—(1) The Social Security (Credits) Regulations (Northern Ireland) 1975(3) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 7B(2)(4) (credits for disability element of working tax credit)—

(a)at the end of sub-paragraph (a) omit “or”;

(b)for sub-paragraph (b) substitute—

(b)a self-employed earner whose profits for the year are below the small profits threshold specified in section 11(4) of the Contributions and Benefits Act(5) (Class 2 contributions), who would otherwise be liable to pay a Class 2 contribution; or

(c)excepted from liability to pay a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001(6) (exception from Class 2 contributions)..

(3) In regulation 7C(1)(7) (credits for working tax credit(8))—

(a)at the end of sub-paragraph (a) omit “or”;

(b)for sub-paragraph (b) substitute—

(b)a self-employed earner—

(i)whose profits for the year are below the small profits threshold specified in section 11(4) of the Contributions and Benefits Act, who would otherwise be liable to pay a Class 2 contribution; or

(ii)who is excepted from liability to pay a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001..

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

4.—(1) The Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(9) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 1(2) (interpretation)—

(a)after the definition of “bereavement allowance”(10) insert—

“bereavement benefit” means—

(a)

a bereavement allowance;

(b)

a bereavement payment; or

(c)

a widowed parent’s allowance;

“bereavement payment” means a bereavement payment under section 36 of the Contributions and Benefits Act(11);;

(b)in the definition of “the Board”(12) for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;

(c)after the definition of “clerk to the appeal tribunal” insert—

“contribution-based jobseeker’s allowance” means a contribution-based jobseeker’s allowance under Part 2 of the Jobseekers Order;;

(d)after the definition of “couple” insert—

“the Crediting and Treatment of Contributions etc. Regulations” means the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(13);.

(3) In regulation 3 (revision of decisions)—

(a)after paragraph (8C)(14) insert—

(8D) A decision in relation to a claim for a contribution-based jobseeker’s allowance or a contributory employment and support allowance may be revised at any time where—

(a)on or after the date of the decision, a contribution is treated as paid as set out in regulation 7A of the Crediting and Treatment of Contributions etc. Regulations(15) (treatment of Class 2 contributions paid on or before the due date); and

(b)by virtue of the contribution being so treated, the person satisfies the contribution conditions of entitlement listed in column 2 of the table in paragraph (8F) in relation to a contribution-based jobseeker’s allowance or a contributory employment and support allowance.

(8E) A decision to award a benefit listed in column 1 of the table in paragraph (8F) may be revised at any time where, on or after the date of the decision—

(a)any of the circumstances set out in paragraph (8G) occur; and

(b)by virtue of the circumstance occurring, the person ceases to satisfy the contribution conditions of entitlement listed in the corresponding entry in column 2 of that table.

(8F) The table referred to in paragraphs (8D) and (8E) is as follows—

1. Benefit2. Contribution conditions of entitlement
Contribution-based jobseeker’s allowance.The conditions set out in Article 4(1)(a) and (b) of the Jobseekers Order(16).
Contributory employment and support allowance.The first and second conditions set out in paragraphs 1(1) and 2(1) of Schedule 1 to the Welfare Reform Act(17).
Bereavement allowance.The contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act(18).
Widowed parent’s allowance.The contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act.
Bereavement payment.The contribution condition specified in paragraph 4(1) of Schedule 3 to the Contributions and Benefits Act(19).
Category A or Category B retirement pension under Part II of the Contributions and Benefits Act.The contribution conditions set out in paragraph 5(2) and (3) or, as the case may be, paragraph 5A(2) of Schedule 3 to the Contributions and Benefits Act(20).
State pension under Part 1 of the Pensions Act (Northern Ireland) 2015(21).The conditions of entitlement to a state pension in section 2(1)(b) or, as the case may be, section 2(2)(b) or 4(1)(b) and (c) of the Pensions Act (Northern Ireland) 2015.

(8G) The circumstances are—

(a)a Class 2 contribution is repaid to a person in consequence of an amendment or correction of the person’s relevant profits under section 9ZA or 9ZB of the Taxes Management Act 1970(22) (amendment or correction of return by taxpayer or officer of the Board); or

(b)a Class 2 contribution is returned to a person under regulation 52 of the Social Security (Contributions) Regulations 2001(23) (contributions paid in error); or

(c)a Class 1 or Class 2 contribution paid by a person to Her Majesty’s Revenue and Customs under section 223 of the Finance Act 2014(24) (accelerated payment in respect of notice given while tax enquiry is in progress) is repaid to the person.

(8H) A decision to award a benefit specified in paragraph (8J) may be revised at any time where, on or after the date of the decision—

(a)any of the circumstances set out in paragraph (8G) occur; and

(b)by virtue of the circumstances occurring, the decision was more advantageous to the claimant than it would otherwise have been.

(8I) A decision to award a benefit specified in paragraph (8J), or a decision that that benefit is not payable, may be revised at any time where, on or after the date of the decision, a contribution is treated as paid by the relevant day by virtue of regulation 7(1) of the Crediting and Treatment of Contributions etc. Regulations(25) (treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions(26)).

(8J) The benefits specified in this paragraph are—

(a)a bereavement benefit;

(b)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act;

(c)a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015.;

(b)after paragraph (11) add—

(12) In this regulation—

“relevant day” has the meaning given in regulation 7(3)(b) of the Crediting and Treatment of Contributions etc. Regulations;

“relevant profits” has the same meaning given in section 11(3) of the Contributions and Benefits Act(27);.

(4) In regulation 6(2) (supersession of decisions) after sub-paragraph (r)(28) add—

(s)is a decision where on or after the date on which the decision was made, a late contribution is treated as paid by virtue of regulation 4 of the Crediting and Treatment of Contributions etc. Regulations for the purposes of entitlement to—

(i)a bereavement benefit;

(ii)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or

(iii)a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015..

(5) In regulation 7 (date from which a decision superseded under Article 11 takes effect) after paragraph (39)(29) add—

(40) Where the decision is superseded in accordance with regulation 6(2)(s), the superseding decision shall take effect from the date on which the contributions are treated as paid in accordance with regulation 4(7) of the Crediting and Treatment of Contributions etc. Regulations for the purposes of entitlement to—

(i)a bereavement benefit;

(ii)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or

(iii)a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015..

Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations

5.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(30) are amended in accordance with paragraphs (2) to (6).

(2) In regulation 1(2) (interpretation)—

(a)in the definition of “the Contributions Regulations” for “(Northern Ireland) 1979”(31) substitute “2001”(32);

(b)for the definition of “due date”(33) substitute—

“due date” (subject to regulation 4(11) means, in relation to—

(a)

any Class 1 contribution, the date by which payment falls to be made;

(b)

any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the year in respect of which it is payable;

(c)

any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid;.

(3) In regulation 4 (treatment for the purpose of any contributory benefit of late paid contributions)—

(a)in paragraph (1)(34) for “regulation 40” substitute “regulation 61”;

(b)in paragraph (2)(a)—

(i)after “paid” insert “after the end of the 2nd year”;

(ii)in head (i) omit “after the end of the 2nd year”;

(iii)at the end of head (i) insert “or”;

(iv)for head (ii) substitute—

(ii)following the year in respect of which a person is entitled, but not liable, to pay the contribution,;

(c)in paragraph (3)—

(i)in sub-paragraph (a) after “paid” insert “after the end of the 6th year”;

(ii)in sub-paragraph (a)(i) omit “after the end of the 6th year”;

(iii)at the end of sub-paragraph (a)(i) insert “or”;

(iv)for sub-paragraph (a)(ii) substitute—

(ii)following the year in respect of which a person is entitled, but not liable, to pay the contribution,;

(v)in sub-paragraph (b) for “paragraphs (7) and (8)” substitute “paragraph (7) or (8)”;

(d)in paragraph (4) for “regulation 27(3)(b)(ii) or (iii)” substitute “regulation 48(3)(b)(ii) or (iii)”;

(e)for paragraph (8)(35) substitute—

(8) For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance is satisfied in whole or in part a relevant contribution is to be treated—

(a)if a Class 1 contribution paid before the beginning of the relevant benefit year, as paid on the due date;

(b)if, subject to paragraph (2)(a), a Class 1 contribution paid after the end of the benefit year immediately preceding the relevant benefit year or, subject to paragraph (3)(a), a Class 2 contribution—

(i)as not paid in relation to the benefit claimed in respect of any day before the expiry of a period of 42 days (including Sundays) commencing with the date on which the payment of that contribution is made; and

(ii)as paid at the expiry of that period in relation to entitlement to such benefit in respect of any other period..

(4) In regulation 7 (treatment for the purpose of any contributory benefit of contributions paid under regulation 54 of the Contributions Regulations)—

(a)for the heading substitute “Treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions”;

(b)for paragraph (1) substitute—

(1) Subject to the provisions of paragraph (2), for the purpose of entitlement to any contributory benefit except a contribution-based jobseeker’s allowance or a contributory employment and support allowance, where—

(a)a person pays a Class 2 contribution under section 11(2) or (6) of the Act, or a Class 3 contribution in accordance with regulation 89, 89A, 90 or 148C of the Contributions Regulations(36) (provisions relating to the method of, and time for, payment of Class 2 and Class 3 contributions etc.); and

(b)the due date for payment of that contribution is a date after the relevant day,

that contribution is treated as paid by the relevant day.;

(c)in paragraph (2) after “liable” insert “or entitled”;

(d)in paragraph (3)(a)—

(i)after “liable” insert “or entitled”;

(ii)for “regulation 53A” substitute “regulation 87, 87A or 87AA(37)”;

(iii)for “last day” to the end substitute “day on which he gives that notification;”;

(e)omit paragraph (3)(c).

(5) After regulation 7 insert—

Treatment for the purpose of a contribution-based jobseeker’s allowance or a contributory employment and support allowance of Class 2 contributions paid in accordance with the Act

7A.(1) For the purpose of entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance, a Class 2 contribution is to be treated as paid in accordance with paragraph (2) if the contribution is paid—

(a)in relation to—

(i)a contribution-based jobseeker’s allowance, on or after the first day of the week for which the jobseeker’s allowance is claimed; or

(ii)a contributory employment and support allowance, on or after the first day of the relevant benefit week; and

(b)by the due date.

(2) The contribution is treated as paid—

(a)in relation to a contribution-based jobseeker’s allowance, before the week for which the jobseeker’s allowance is claimed; or

(b)in relation to a contributory employment and support allowance, before the relevant benefit week.

(3) “Relevant benefit week” has the meaning given in paragraph 5 of Schedule 1 to the Welfare Reform Act..

(6) In regulation 8 (treatment for the purpose of any contributory benefit of contributions paid under an arrangement)—

(a)in the opening words, for “7 and regulation 40” substitute “7A and regulation 61(38)”;

(b)in paragraph (a)—

(i)for “regulations 46A and 48” substitute “regulations 68 and 84(39)”;

(ii)for “regulation 54A” substitute “regulation 90”(40);

(iii)for “7 and 40” substitute “7A and 61”.

Amendment of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations

6.—(1) The Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations (Northern Ireland) 2016(41) are amended in accordance with paragraph (2).

(2) In regulation 17 (contributions cases) after paragraph (2) add—

(3) A decision in relation to a claim for a jobseeker’s allowance or an employment and support allowance may be revised at any time where—

(a)on or after the date of the decision, a contribution is treated as paid as set out in regulation 7A of the Crediting Regulations (treatment of Class 2 contributions paid by the due date); and

(b)by virtue of the contribution being so treated, the person satisfies the contribution conditions of entitlement specified in paragraph (6) in relation to that benefit.

(4) A decision to award a jobseeker’s allowance or an employment and support allowance may be revised at any time where, on or after the date of the decision—

(a)any of the circumstances in paragraph (5) occur; and

(b)by virtue of the circumstance occurring, the person ceases to satisfy the contribution conditions of entitlement specified in paragraph (6) in relation to that benefit.

(5) The circumstances are—

(a)a Class 2 contribution is repaid to a person in consequence of an amendment or correction of the person’s relevant profits under section 9ZA or 9ZB of the Taxes Management Act 1970 (amendment or correction of return by taxpayer or officer of the Board);

(b)a Class 2 contribution is returned to a person under regulation 52 of the Social Security (Contributions) Regulations 2001(42) (contributions paid in error); or

(c)a Class 1 or a Class 2 contribution paid by a person to Her Majesty’s Revenue and Customs under section 223 of the Finance Act 2014 (accelerated payment in respect of notice given while tax enquiry is in progress) is repaid to the person.

(6) The contribution conditions of entitlement are—

(a)in relation to a jobseeker’s allowance, the conditions set out in Article 4(1)(a) of the Jobseekers Order (the contribution-based conditions); or

(b)in relation to an employment and support allowance, the first and second conditions set out in paragraphs 1(1) and 2(1) of Schedule 1 to the 2007 Act (conditions relating to national insurance).

(7) In this regulation “relevant profits” has the meaning given in section 11(3) of the Contributions and Benefits Act..

Sealed with the Official Seal of the Department for Communities on 7th December 2016

(L.S.)

Anne McCleary

A senior officer of the Department for Communities

The Commissioners for Her Majesty’s Revenue and Customs concur.

Jim Harra

Edward Troup

Two of the Commissioners for Her Majesty’s Revenue and Customs

7th December 2016

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