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Selective Employment Payments Act 1966

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6Special refunds for certain households

(1)Where, in the case of any contribution week, an employer, not being a charity within the meaning of section 5 of this Act, pays selective employment tax in respect of an employed person employed by him in a qualified household for more than eight hours in the rendering of domestic or nursing assistance, and that employed person is not employed by the same employer in an employment to which section 1 or 2 of this Act applies, then, subject to subsection (3) of this section and to the provisions of section 7 of this Act, the Minister of Social Security shall make to the employer in respect of that person and that week a payment of an amount equal to the tax paid.

(2)In the foregoing subsection, the expression " qualified household " means a private household—

(a)which includes a person, not being the employed person, who is over the age of seventy ; or

(b)which includes a person in need of such assistance as aforesaid by reason of being infirm, sick, or otherwise incapacitated for any reason, including pregnancy; or

(c)(subject to subsection (5) of this section) which includes a child under the age of sixteen, not being a child of the family of the employed person.

(3)No payment shall be made under this section unless the Supplementary Benefits Commission (or, on an appeal under subsection (4) of this section, the Appeal Tribunal) are satisfied that the requirements of subsection (1) of this section are fulfilled as respects the period in respect of which the payment is claimed; and no such payment shall be made in respect of more than one employed person in respect of the same period and the same household unless the Commission or Appeal Tribunal, as the case may be, are satisfied that there were special circumstances necessitating more than one person being employed as mentioned in subsection (1) of this section in that household in that period.

(4)An employer aggrieved by the determination of the Supplementary Benefits Commission on a claim by him for a payment under this section may appeal therefrom to such of the tribunals constituted in accordance with Schedule 3 to the Ministry of Social Security Act 1966 as under that Schedule has jurisdiction in the case in question.

(5)No payment shall be made by virtue of subsection (2)(c) of this section in respect of any household by reason of its including a child unless either—

(a)that household includes one, but not more than one, member who is either a parent or the spouse of a parent of that child ; or

(b)that household includes no such parent or spouse but—

(i)includes a member who appears to the Supplementary Benefits Commission or, as the case may be, to the Appeal Tribunal to be discharging the functions of a parent with respect to that child ; and

(ii)does not include a spouse of that member of the household,

and in either case that member of the household is normally engaged for more than eight hours weekly in work other than the domestic work of the household.

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