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The Social Security (Contributions) (Amendment No. 8) Regulations 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”).

Regulation 3 inserts definitions for “the Commissioner” and “official error” into the principal Regulations for the purposes of new regulation 50B and 61A.

Regulations 4 and 5 amend respectively regulations 48(3)(b) and 50A(4) of the principal Regulations. The amendments are consequential on the insertion, by regulation 6, of regulation 50B.

Regulation 6 inserts new regulation 50B which provides an extended period to 5th April 2014 for the payment of Class 3 contributions in the case of a person who was entitled to pay Class 3 contributions in respect of the tax years 1993-94 to 2007-08 (“the relevant years”) and had been credited with earnings for any week in the relevant years which had subsequently been removed on or after 1st July 2007 because they had been credited by virtue of an official error.

Regulation 7 inserts new regulation 61A which provides an extended period to 5th April 2014 for the payment of voluntary Class 2 contributions in the case of a person who was entitled to pay Class 2 contributions under regulation 147 of the principal Regulations in respect of the relevant years and had been credited with earnings for any week in the relevant years which had subsequently been removed on or after 1st July 2007 because they had been credited by virtue of an official error.

Regulation 8 inserts new regulation 65ZA which provides that a Class 2 contribution payable by virtue of regulation 61A or a Class 3 contribution payable by virtue of regulation 50B shall be computed by reference to the weekly rate which would have applied if that contribution had been paid during the contribution year to which it relates. Similar treatment is extended to Class 2 contributions where there is a liability (rather than entitlement) to pay them, provided earnings were removed in similar circumstances and the contribution is paid by 5th April 2014.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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