The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 1998

Amendment of the Maintenance Assessments and Special Cases Regulations

4.—(1) The Maintenance Assessments and Special Cases Regulations shall be amended in accordance with paragraphs (2) to (16).

(2) In regulation 1 (citation, commencement and interpretation)—

(a) in paragraph (2)—

(i) for the definition of “employed earner” there shall be substituted the following definition—

““employed earner” means a person who is gainfully employed in Northern Ireland, Great Britain or the Republic of Ireland either under a contract of service, or in an office (including elective office) with emoluments chargeable to income tax under Schedule E or, as the case may be, chargeable under the legislation of the Republic of Ireland which is analogous to income tax under Schedule E;”;

(ii) in the definition of “occupational pension scheme” for “Article 2(1) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted “section 1 of the Pensions Schemes (Northern Ireland) Act 1993(1)”;

(iii) in the definition of “relevant week”(2) after paragraph (f) there shall be added—

• “except that where, under paragraph 15 of Schedule 1 to the Order, a child support officer makes separate maintenance assessments in respect of different periods in a particular case, because he is aware of one or more changes of circumstances which occurred after the date which is applicable to that case under paragraphs (a) to (f), the relevant week for the purposes of each separate maintenance assessment made to take account of each such change of circumstances, shall be the period of 7 days immediately preceding the date on which notification was given to the Department of the change of circumstances relevant to the separate maintenance assessment;”;

(iv) for the definition of “self-employed earner” there shall be substituted the following definition—

““self-employed earner” means a person who is gainfully employed in Northern Ireland, Great Britain or the Republic of Ireland otherwise than in employed earner’s employment (whether or not he is also employed in such employment);”;

(b) in paragraph (2A)(3) at the end of sub-paragraph (a) there shall be added “and the amount of income to which each tax rate applies shall be determined on the basis that the ratio of that amount to the full amount of the income to which each tax rate applies is the same as the ratio of the proportionate part of that personal relief to the full personal relief”.

(3) In regulation 2(1) (calculation or estimation of amounts) for “falls to be taken into account for the purposes of these regulations” there shall be substituted “is to be considered in connection with any calculation made under these Regulations”.

(4) In regulation 3(1) (calculation of AG) for sub-paragraph (c)(4) there shall be substituted the following sub-paragraph—

“(c) an amount equal to the amount specified in paragraph 3(1)(b) of the relevant Schedule.”.

(5) In regulation 6(2)(b)(5) (the additional element) for “3(1)(c)(i)” there shall be substituted “3(1)(c)”.

(6) In regulation 9(1) (exempt income: calculation or estimation of E)—

(a) in sub-paragraph (c) for head (ii)(6) there shall be substituted the following head—

“(ii) if he were a claimant, the rate of income support family premium specified in paragraph 3(a) of the relevant Schedule would be applicable to him because he is a lone parent and no premium is applicable to him under paragraph 11 of that Schedule,”;

(b) in sub-paragraph (f)(7) for “but he is not a lone parent as defined in regulation 2(1) of the Income Support Regulations” there shall be substituted “but he is not a parent to whom sub-paragraph (c) applies”;

(7) In regulation 11(1)(8) (protected income)—

(a) for sub-paragraph (c) there shall be substituted the following sub-paragraph—

“(c) where, if the absent parent were a claimant, the rate of income support family premium specified in sub-paragraph (a) of paragraph 3 of the relevant Schedule would be applicable to him because he is a lone parent and no premium is applicable to him under paragraph 11 of that Schedule, an amount equal to the amount specified in that sub-paragraph;”;

(b) in sub-paragraph (f) for “but he is not a lone parent as defined in regulation 2(1) of the Income Support Regulations” there shall be substituted “but he is not a parent to whom sub-paragraph (c) applies”;

(8) In regulation 15 (amount of housing costs) at the end of paragraph (3) there shall be added “but, where that other person does not make those payments in circumstances where head (a) of paragraph 4(2) of Schedule 3 applies, the eligible housing costs of that parent shall include the housing costs for which, because of that failure to pay, that parent is treated as responsible under that head”.

(9) In regulation 16(1)(9) (weekly amount of housing costs)—

(a) for “Where a parent pays housing costs” there shall be substituted “Where housing costs are payable by a parent”;

(b) in sub-paragraph (c) for “the amount which he pays” there shall be substituted “the amount payable”.

(10) In regulation 19(2) (both parents are absent) sub-paragraph (c) shall be omitted.

(11) In regulation 22(10) (multiple applications relating to an absent parent) after paragraph (2A) there shall be inserted the following paragraphs—

“(2B) Where—

(a) a case is treated as a special case for the purposes of the Order by virtue of paragraph (1);

(b) more than one maintenance assessment is in force in respect of the absent parent; and

(c) any of those assessments is reviewed under Article 18, 19, 20 or 21 of the Order and a fresh assessment is to be made,

the formula set out in paragraph (2) or, as the case may be, paragraph (2ZA)(11) shall be applied to calculate or estimate the amount of child support maintenance payable under that fresh assessment.

(2C) Where a maintenance assessment falls within paragraph (2B)(b) but it is not reviewed under any of the provisions set out in sub-paragraph (c) of that paragraph, the formula set out in paragraph (2) or, as the case may be, paragraph (2ZA) shall be applied to determine whether that maintenance assessment should be increased or reduced as a result of the making of a fresh assessment under paragraph (2B)(c) and any increase or reduction shall take effect from the effective date of that fresh assessment.”.

(12) In regulation 26(1)(b)(ii)(12) (cases where child support maintenance is not to be payable) for “11(1)(c) or (f)” there shall be substituted “11(1)(f)”.

(13) In regulation 28(1)(b)(13) (amount payable where absent parent is in receipt of income support or other prescribed benefit) for “3(a) or (b)” there shall be substituted “3(1)(a) or (b)”.

(14) In Schedule 1 (calculation of N and M)—

(a) in paragraph 1—

(i) at the end of sub-paragraph (2)(a) there shall be added “except any such payment which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1)(b) or, as the case may be, regulation 11(1)(b)”;

(ii) at the end of sub-paragraph (2)(h)(14) there shall be added “except any such allowance which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1)(b) or, as the case may be, regulation 11(1)(b)”;

(iii) in sub-paragraph (3) after head (a) there shall be inserted the following head—

“(aa) where a person is an employed earner in the Republic of Ireland the amounts deducted for income tax and primary Class 1 contributions shall be such amounts as, in the opinion of the child support officer, would have been deducted had the person been employed in Northern Ireland;”;

(b) in paragraph 3—

(i) in sub-paragraph (3) at the end of heads (c) and (d) there shall be added “or (6A)”;

(ii) in sub-paragraph (5)(15) at the beginning of head (b) there shall be inserted “subject to head (bb),” and after head (b) there shall be inserted the following head—

“(bb) where taxable earnings are determined over a period of less or more than one year, the amount of earnings to which each tax rate applies shall be reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;”;

(iii) after sub-paragraph (6) there shall be inserted the following sub-paragraph—

“(6A) Where the claimant is a self-employed earner in the Republic of Ireland the amounts to be deducted for income tax and social security contributions shall be such amounts as, in the opinion of the child support officer, would have been deducted had the person been employed in Northern Ireland.”;

(c) in paragraph 15(16) for “except payments or other amounts which are excluded from the definition of “earnings” by virtue of paragraph 1(2)” there shall be substituted

“except payments or other amounts which—

(a) are excluded from the definition of “earnings” by virtue of paragraph 1(2);

(b) are excluded from the definition of “the relevant income of a child” by virtue of paragraph 23; or

(c) are the share of housing costs attributed by virtue of regulation 15(3) to any former partner of the parent of the qualifying child in respect of whom the maintenance assessment is made and are paid to that parent.”;

(d) in paragraph 20(b)(17) for “3(1)(c)(i)” there shall be substituted “3(1)(c)”;

(e) in paragraph 23(b) for “in respect of” there shall be substituted “to”.

(15) In Schedule 2 (amounts to be disregarded when calculating or estimating N and M) at the end of paragraph 43 there shall be added “of Schedule 1”.

(16) In Schedule 3 (eligible housing costs)—

(a) in paragraph 1—

(i) for “the following payments” there shall be substituted “the following amounts payable”;

(ii) in sub-paragraphs (a) and (j) for “payments of, or by way of,” there shall be substituted “amounts payable by way of”;

(iii) for sub-paragraph (b) there shall be substituted the following sub-paragraph—

“(b) amounts payable by way of mortgage interest;”;

(iv) in sub-paragraphs (c) and (d) for “interest payments” there shall be substituted “amounts payable by way of interest”;

(v) in sub-paragraphs (e) to (i), (l) and (m) for “payments” there shall be substituted “amounts payable”;

(vi) in sub-paragraph (n) for the word “payments” where it first appears there shall be substituted “amounts payable” and for “payments made by the employer deducting the payment in question” there shall be substituted “any amounts deductible by the employer”;

(vii) for sub-paragraph (p) there shall be substituted the following sub-paragraph—

“(p) amounts payable in respect of a loan taken out to pay off another loan but only to the extent that it was incurred in respect of amounts eligible to be taken into account as housing costs by virtue of other provisions of this Schedule.”;

(b) in paragraph 3—

(i) in sub-paragraphs (2) and (2A)(18) for “makes periodical payments” there shall be substituted “is liable to make periodical payments” and for “the amount of those payments” there shall be substituted “those amounts payable”;

(ii) in sub-paragraph (3) for “certain payments made” there shall be substituted “certain amounts payable” and for “the weekly amount of any other payments which are made” there shall be substituted “any other amounts payable”;

(iii) in sub-paragraphs (4) and (5)(19) for the words “premiums paid” in each place where they occur there shall be substituted “premiums payable”;

(iv) in sub-paragraph (6)(b) for “payments” there shall be substituted “amounts payable”.

(1)

1993 c. 49

(2)

The definition of “relevant week” was substituted by regulation 5(2)(f) of S.R. 1993 No. 164 and amended by regulation 4(2)(a) of S.R. 1995 No. 475

(3)

Paragraph (2A) was inserted by regulation 5(2)(h) of S.R. 1993 No. 164

(4)

Sub-paragraph (c) was substituted by regulation 7(3)(a) of S.R. 1996 No. 288

(5)

Sub-paragraph (b) was amended by regulation 7(5) of S.R. 1996 No. 288

(6)

Head (ii) was substituted by regulation 7(6)(a) of S.R. 1996 No. 288

(7)

Sub-paragraph (f) was amended by regulation 7(6)(b) of S.R. 1996 No. 288

(8)

Sub-paragraph (c) was substituted by, and sub-paragraph (f) was amended by, regulation 7(9) of S.R. 1996 No. 288

(9)

Regulation 16 was substituted by regulation 4(6) of S.R. 1996 No. 317

(10)

Paragraph (2A) was inserted by regulation 4(7)(c) of S.R. 1995 No. 475

(11)

Paragraph (2ZA) was inserted by regulation 51(4)(b) of S.R. 1996 No. 541

(12)

Head (ii) was amended by regulation 7(13) of S.R. 1996 No. 288

(13)

Sub-paragraph (b) was amended by regulation 7(14) of S.R. 1996 No. 288

(14)

Head (h) was inserted by regulation 3(7)(a)(ii) of S.R. 1996 No. 590

(15)

Sub-paragraph (5) was substituted by regulation 3(7)(c) of S.R. 1996 No. 590

(16)

Paragraph 15 was amended by regulation 4(8)(c) of S.R. 1996 No. 317

(17)

Sub-paragraph (b) was amended by regulation 7(15)(b) of S.R. 1996 No. 288

(18)

Sub-paragraph (2A) was inserted by regulation 4(9)(a) of S.R. 1995 No. 475

(19)

Sub-paragraph (5) was substituted by regulation 5(6) of S.R. 1994 No. 37