The Child Support Maintenance Calculation Regulations (Northern Ireland) 2012

PART 1N.I.GENERAL

Citation and commencementN.I.

1.  These Regulations may be cited as the Child Support Maintenance Calculation Regulations (Northern Ireland) 2012 and shall come into operation in relation to a particular case on the day on which paragraph 2 of Schedule 1 to the Child Maintenance Act (Northern Ireland) 2008(1) comes into operation in relation to that type of case.

Commencement Information

I1Reg. 1 comes into force in accordance with reg. 1

InterpretationN.I.

2.—(1) In these Regulations—

“an authority” has the same meaning as in Article 2 of the Children Order;

“capped amount” means the figure specified in paragraph 10(3) of Schedule 1 (or in that sub-paragraph as modified by regulations under paragraph 10A of that Schedule(2));

“the Child Support Order” means the Child Support (Northern Ireland) Order 1991;

“the Children Order” means the Children (Northern Ireland) Order 1995(3);

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992(4);

“contributory employment and support allowance” means an allowance to which a person is entitled under section 1(2)(a) of the Welfare Reform Act (Northern Ireland) 2007(5);

“couple” has the meaning given by paragraph 10C(5) of Schedule 1;

“current income” has the meaning given in regulation 36;

“the Earnings and Pensions Act” means the Income Tax (Earnings and Pensions) Act 2003(6);

“the flat rate” means the flat rate of child support maintenance payable under paragraph 4 of Schedule 1;

“gross weekly income” means income calculated under Chapter 1 of Part 4;

“historic income” has the meaning given in regulation 34;

“HMRC” means Her Majesty’s Revenue and Customs;

“the HMRC figure” has the meaning given in regulation 35;

“income support” means support to which a person is entitled under section 123 of the Contributions and Benefits Act(7);

“initial effective date” has the meaning given in regulation 12;

“net pay arrangements” means arrangements for relief in respect of pension contributions under section 193 of the Finance Act 2004(8);

“the nil rate” means the nil rate of child support maintenance payable under paragraph 5 of Schedule 1;

“partner” has the meaning given by paragraph 10C(4) of Schedule 1;

“party”, in relation to a maintenance calculation in force or an application for a maintenance calculation, means the non-resident parent and the person with care;

“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(9);

“qualifying lender” has the meaning given to it in section 376(4) of the Income and Corporation Taxes Act 1988(10);

“the reduced rate” means the reduced rate of child support maintenance payable under paragraph 3 of Schedule 1;

“relevant training scheme” means—

(a)

arrangements under section 1 of the Employment and Training Act (Northern Ireland) 1950(11);

(b)

arrangements made by the Secretary of State for Defence for persons enlisted in Her Majesty’s forces for any special term of service specified in regulations made under section 2 of the Armed Forces Act 1966(12),

for purposes which include the training of persons who, at the beginning of their training, are under the age of 18;

“relievable pension contributions” has the meaning given by section 188(2) of the Finance Act 2004;

“review date” has the meaning given in regulation 19;

“self assessment return” means a return which an individual is required to make and deliver under section 8 of the Taxes Management Act 1970(13);

“state pension credit” means the benefit payable in accordance with section 1 of the State Pension Credit Act (Northern Ireland) 2002(14);

“supersession decision” means a decision made under Article 19(15) superseding a decision mentioned in paragraph (1) of that Article;

“tax year” has the meaning given by section 4 of the Income Tax Act 2007(16);

“the Trading and Other Income Act” means the Income Tax (Trading and Other Income) Act 2005(17);

“UK social security pension” means a pension to which section 577 of the Earnings and Pensions Act applies(18);

“work-based training for young people” means arrangements made by the Secretary of State for Defence for persons enlisted in Her Majesty’s forces for any special term of service specified in regulations made under section 2 of the Armed Forces Act 1966(19) for purposes which include the training of persons who, at the beginning of their training, are under the age of 18.

(2) Any reference in these Regulations to a numbered Article or Schedule is to the Article of, or Schedule to, the Child Support Order.

Commencement Information

I2Reg. 2 comes into force in accordance with reg. 1

Meaning of “calculation decision”N.I.

3.  In these Regulations “calculation decision” means a decision of the Department under Article 13, 18(20) or 19 determining the amount of child support maintenance to be fixed in accordance with Part I of Schedule 1.

Commencement Information

I3Reg. 3 comes into force in accordance with reg. 1

Meaning of “latest available tax year”N.I.

4.—(1) In these Regulations “latest available tax year” means the tax year which, on the date on which the Department requests information from HMRC for the purposes of regulation 34 or regulation 68, is the most recent relevant tax year for which HMRC have received the information required to be provided in relation to the non-resident parent under the PAYE Regulations or in a self assessment return.

(2) In this regulation a “relevant tax year” is any one of the 6 tax years immediately preceding the date of the request for information referred to in paragraph (1).

Commencement Information

I4Reg. 4 comes into force in accordance with reg. 1

Calculation – information applicableN.I.

5.  Information required for the purposes of making a calculation decision or a decision in relation to an application for a variation is the information applicable at the date from which that decision (assuming that the decision was a decision to make or amend a maintenance calculation) would have effect.

Commencement Information

I5Reg. 5 comes into force in accordance with reg. 1

RoundingN.I.

6.  Where a calculation decision or a decision in relation to an application for a variation results in a fraction of a penny, that is to be treated as a penny if it is either one half or exceeds one half, and otherwise it is to be disregarded.

Commencement Information

I6Reg. 6 comes into force in accordance with reg. 1

Service of documentsN.I.

7.—(1) Where any document is given or sent to the Department, that document is to be treated as having been given or sent on the date of receipt by the Department.

(2) Where the Department sends any written notification or any document by ordinary post to a person’s last known or notified address that document is treated as having been given or sent on the second day following the day on which it is posted.

Commencement Information

I7Reg. 7 comes into force in accordance with reg. 1

Authorisation of representativeN.I.

8.—(1) A person may authorise a representative, whether or not legally qualified, to receive notices and other documents on that person’s behalf and to act on that person’s behalf in relation to the making of applications and the supply of information under any provision of the Child Support Order or these Regulations.

(2) Where a person has authorised a representative for the purposes of paragraph (1) who is not legally qualified, that person must confirm that authorisation in writing to the Department.

Commencement Information

I8Reg. 8 comes into force in accordance with reg. 1

(2)

Paragraph 10A is amended by paragraph 1(26) of Schedule 4 to the Child Maintenance Act (Northern Ireland) 2008

(7)

Section 123 was amended by paragraph 13(2), (4) and (5) of Schedule 2 and Schedule 3 to the Jobseekers (Northern Ireland) Order 1995, paragraph 2 of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), paragraph 96 of Schedule 24 to the Civil Partnership Act 2004, paragraph 3(9) and (10) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.)) and section 3(1) of the Welfare Reform Act (Northern Ireland) 2010 (c. 13 (N.I.))

(8)

2004 c. 12; section 193 was amended by paragraph 475 of Schedule 1 to the Income Tax Act 2007 (c. 3)

(10)

1988 c. 1; section 376(4) was amended by paragraph 55 of Schedule 16 and Part 4 of Schedule 18 to the Government of Wales Act 1998 (c. 38), paragraph 42 of Schedule 8 and paragraph 12 of Schedule 9 to the Housing and Regeneration Act 2008 (c. 17), paragraph 24 of Schedule 19 to the Localism Act 2011 (c. 20), Schedule 2 to S.I. 2001/1149 and Article 23 of S.I. 2001/3629

(11)

1950 c. 29 (N.I.); section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)) and Article 5 of the Industrial Training (Northern Ireland) Order 1990 (S.I. 1990/1200 (N.I. 8))

(13)

1970 c. 9; section 8 was amended by section 121(1) of the Finance Act 1996 (c. 8) and Part 5(3) of Schedule 27 to the Finance Act 2007 (c. 11)

(15)

Article 19 was substituted by Article 41 of the Social Security (Northern Ireland) Order 1998 and amended by section 9 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and Schedule 5 to the Child Maintenance Act (Northern Ireland) 2008

(18)

Section 577 was amended by paragraph 9(4) of Schedule 17 and Part 2(12) of Schedule 42 to the Finance Act 2004 and section 10(2) of the Finance (No. 2) Act 2005 (c. 22)

(20)

Article 13 was amended by paragraph 11 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 and paragraph 1(29)(a) of Schedule 4 to the Child Maintenance Act (Northern Ireland) 2008 and is substituted by section 1(1) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by Schedule 5 to the Child Maintenance Act (Northern Ireland) 2008 and Article 18 was substituted by Article 40 of the Social Security (Northern Ireland) Order 1998 and amended by section 8 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and Schedule 5 to the Child Maintenance Act (Northern Ireland) 2008