The Social Security (Gibraltar) Order (Northern Ireland) 2024

Statutory Rules of Northern Ireland

2024 No. 21

Social Security

The Social Security (Gibraltar) Order (Northern Ireland) 2024

Made

26th February 2024

Coming into operation in accordance with article 1

The Secretary of State and the Commissioners for His Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 155(1)(a) and (2) of the Social Security Administration (Northern Ireland) Act 1992(1).

Citation, commencement, extent and interpretation N.I.

1.—(1) This Order may be cited as the Social Security (Gibraltar) Order (Northern Ireland) 2024.

(2) Article 1 of this Order comes into operation on the day after the day this Order is made.

(3) Articles 2 and 3 come into operation on the first day of the month after such time as each party to the Agreement has notified the other that domestic procedures for entry into force have been completed, in accordance with Article 61 of the Agreement(2) (entry into force).

(4) This Order extends to Northern Ireland.

(5) In this Order “the Agreement” means the agreement in the Schedule to this Order as set out in the Exchange of Letters between His Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland and His Majesty’s Government of Gibraltar dated 25th January 2024 and 26th January 2024, respectively.

Commencement Information

I1 Art. 1 in operation at 27.2.2024, see art. 1(2)

Modification of legislation N.I.

2.—(1) The legislation to which this paragraph applies is modified to the extent required to give effect to the provisions contained in the Agreement so far as such legislation relates to Northern Ireland.

(2) Paragraph (1) applies to—

(a) the Social Security Administration (Northern Ireland) Act 1992(3);

(b) the Social Security Contributions and Benefits (Northern Ireland) Act 1992(4);

(c) the Jobseekers (Northern Ireland) Order 1995(5);

(d) Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998(6);

(e) the State Pension Credit Act (Northern Ireland) 2002(7);

(f) Part 1 of the Welfare Reform Act (Northern Ireland) 2007(8);

(g) Parts 2 and 5 of the Welfare Reform (Northern Ireland) Order 2015(9);

(h) Parts 1 and 5 of the Pensions Act (Northern Ireland) 2015(10);

(i) the following as they form part of domestic law by virtue of section 3 of the European Union (Withdrawal) Act 2018(11)—

(i) Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems;

(ii) Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004; and

(j) regulations within the scope of section 155(5) of the Social Security Administration (Northern Ireland) Act 1992(12).

Commencement Information

I2 Art. 2 in operation at 26.2.2024 coming into force in accordance with art. 1(3), see art. 1(3)

Variation of Order N.I.

3.  The Family Allowances, National Insurance and Industrial Injuries (Gibraltar) Order (Northern Ireland) 1974(13) is varied in accordance with Article 65 of the Agreement (relationship with the 1974 Exchange of Letters), so far as the Order relates to Northern Ireland.

Commencement Information

I3 Art. 3 in operation at 26.2.2024 coming into force in accordance with art. 1(3), see art. 1(3)

Signed by the authority of the Secretary of State for Work and Pensions

Jo Churchill

Minister of State

Department for Work and Pensions

26th February 2024

Signed by the authority of two of the Commissioners for His Majesty’s Revenue and Customs

Jonathan Athow

Myrtle Lloyd

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

26th February 2024

Articles 1, 2 and 3

SCHEDULE N.I. Exchange of Letters between His Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland and His Majesty’s Government of Gibraltar for the agreement on social security between His Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland and His Majesty’s Government of Gibraltar

Commencement Information

I4 Sch. in operation at 27.2.2024, see art. 1(2)

EXPLANATORY NOTE

(This note is not part of the Order)

This Order makes provision for the modification of certain social security legislation, so as to give effect to the Agreement on Social Security in the Schedule as set out in the Exchange of Letters between His Majesty’s Government of the United Kingdom of Great Britain and Northern Ireland and His Majesty’s Government of Gibraltar dated 25th January 2024 and 26th January 2024, respectively (“the Agreement”).

Article 1 of this Order will come into operation on the day after the day this Order is made. Articles 2 and 3 will come into operation, and implement the Agreement set out in the Schedule, on the first day of the month after such time as both parties to the Agreement have completed the necessary domestic procedures to prepare for their respective legislation to come into force and have notified the other party. This is in accordance with Article 61 of the Agreement (entry into force). A notice will be published in The Gazette by the Department for Work and Pensions to record that the notifications between the parties have been completed.

The Agreement makes provision for reciprocal arrangements in the field of social security between the parties.

Article 3 of this Order provides that the Family Allowances, National Insurance and Industrial Injuries (Gibraltar) Order (Northern Ireland) 1974 (S.R. 1974/153) is varied to reflect the effect of Article 65 of the Agreement (relationship with the 1974 Exchange of Letters). Article 65 of the Agreement, which governs the relationship between the 1974 Exchange of Letters and the Agreement, confirms that the 1974 Exchange of Letters will continue to apply for any awards made on a date on or before 31st December 2020 and will discontinue the 1974 Exchange of Letters for any awards made on or after 1st January 2021.

The Order does not impose any costs on business, charities or the voluntary sector. A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy.

(1)

1992 c. 8, as amended by S.I. 2020/1508. There are other amendments but none are relevant to this Order. In relation to Child Benefit and Guardian’s Allowance in Northern Ireland, the power under section 155 was transferred to the Board by section 50(1) and (2)(d) of the Tax Credits Act 2002 (c. 21). The Board is defined in section 67 of that Act as the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, insofar as is appropriate, in consequence of section 5, a reference to the Commissioners of Inland Revenue in an enactment, however expressed, shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.

(2)

Upon the parties having notified each other that their respective domestic procedures for entry into force have been completed, in accordance with Article 61 of the Agreement, a notice will be published in The Gazette by the Department for Work and Pensions.

(3)

No modifications are made in respect of payments out of the social fund, Christmas bonus, statutory sick pay or statutory maternity pay because section 155(4)(b)(i) to (iv) of the Social Security Administration (Northern Ireland) Act 1992 excludes these benefits from the scope of the power to modify.

(4)

1992 c. 7.

(5)

S.I. 1995/2705 (N.I. 15).

(6)

S.I. 1998/1506 (N.I. 10).

(7)

2002 c. 14 (N.I.).

(8)

2007 c. 2 (N.I.).

(9)

S.I. 2015/2006 (N.I. 1).

(10)

2015 c. 5 (N.I.).

(11)

2018 c. 16. Section 3 was amended by section 25(2) of the European Union (Withdrawal Agreement) Act 2020 (c. 1). Regulations (EC) No 883/2004 and 987/2009 as they form part of domestic law under section 3 of the European Union (Withdrawal) Act 2018 were revoked (with savings) by S.I. 2020/1508 with effect from IP completion day.

(12)

Section 155(5) has been amended by paragraph 48(4) of Schedule 2 to S.I. 1995/2705 (N.I. 15); paragraph 19(c) of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002; paragraph 1 of Schedule 6 to the Tax Credits Act 2002 (c. 21); paragraph 4(25)(c) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007; paragraph 23(5) of Schedule 2 to S.I. 2015/2006 (N.I. 1); paragraph 21(4) of Schedule 12, and paragraph 31(4) of Schedule 16 to the Pensions Act (Northern Ireland) 2015; and by regulation 3 of S.R. 2011/357.

(13)

S.R. 1974/153.