The Social Security (Incapacity Benefit) Regulations 1994

[F1 Relaxation of the first contribution condition in certain cases E+W+S

2B.— (1) For the purposes of sub-paragraph (2)(a) of paragraph 2 of Schedule 3 to the Contributions and Benefits Act (first contribution condition) a person who satisfies any of the conditions in paragraph (2) shall be taken to satisfy the first contribution condition if—

(a) he paid contributions of a relevant class before the relevant time in respect of any one year; and

(b) the earnings factor is derived—

(i) from earnings, on which primary Class 1 contributions have been paid or treated as paid, which are not less than that year’s lower earnings limit multiplied by 25, or

(ii) from Class 2 contributions multiplied by 25.

(2) The conditions referred to in paragraph (1) are that—

(a) he was a person who, in the [F2 last complete tax year] F3 ... [F4 immediately preceding the relevant benefit year in which] the first day of incapacity for work, [F5 occurred] was entitled to [F6 carer’s allowance] under section 70 of the Contributions and Benefits Act or would have been in receipt of the [F6 carer’s allowance] but for the provision of regulation 4 of the Social Security (Overlapping Benefits) Regulations 1979;

(b) immediately before the first day of incapacity for work, he was a person—

(i) who had been engaged in remunerative employment for a period of more than 2 years, and

(ii) who was entitled to disability working allowance or disabled person’s tax credit, as the case may be, under section 129 of the Contributions and Benefits Act throughout that period; or

[F7 (iii) who was entitled to working tax credit where the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 was included in the award; or]

[F8 (ba) he is, in respect of any week in any tax year preceding the relevant benefit year, a person who—

(i) is entitled to be credited with earnings or, as the case may be, contributions in accordance with regulation 9D of the Social Security (Credits) Regulations 1975 (credits for certain periods of imprisonment or detention in legal custody), or

(ii) would be so entitled had he made an application to the Secretary of State for the purpose of that regulation;]

(c) he is, on the first day of his incapacity for work, a person who had received incapacity benefit in the last complete tax year immediately preceding the relevant benefit year he again becomes entitled to it.]

Textual Amendments

F1 Part. 1A inserted (6.4.2001) by The Social Security (Incapacity Benefit) Miscellaneous Amendments Regulations 2000 (S.I. 2000/3120), reg. 2(2) (with reg. 6)

F2 Words in reg. 2B(2)(a) substituted (25.4.2001) by The Social Security (Incapacity Benefit) Amendment Regulations 2001 (S.I. 2001/1305), regs. 1, 2(2)

F3 Word in reg. 2B(2)(a) deleted (1.10.2001) by The Social Security (Incapacity) (Miscellaneous Amendments) Regulations 2001 (S.I. 2001/2979), regs. 1, 3(a)(i)

F4 Words in reg. 2B(2)(a) inserted (1.10.2001) by The Social Security (Incapacity) (Miscellaneous Amendments) Regulations 2001 (S.I. 2001/2979), regs. 1, 3(a)(i)

F5 Word in reg. 2B(2)(a) inserted (1.10.2001) by The Social Security (Incapacity) (Miscellaneous Amendments) Regulations 2001 (S.I. 2001/2979), regs. 1, 3(a)(ii)

F6 Words in reg. 2B substituted (1.4.2003) by The Social Security Amendment (Carers Allowance) Regulations 2002 (S.I. 2002/2497), reg. 1(b), Sch. 2 paras. 12

F7 Reg. 2B(2)(b)(iii) inserted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 4

F8 Reg. 2B(2)(ba) inserted (6.4.2001) by The Social Security (Credits and Incapacity Benefit) Amendment Regulations 2001 (S.I. 2001/573), regs. 1(b), 3