Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999
This section has no associated Explanatory Memorandum
4.—(1) The Social Security and Child Support (Decisions and Appeals) Regulations 1999() are amended as follows.
(2) In regulation 1(3) (interpretation)—
(a)after the definition of “appeal” insert—
““bereavement allowance” means an allowance under section 39B of the Contributions and Benefits Act();
“bereavement benefit” means—
(a)
a bereavement allowance;
(b)
a bereavement payment; or
(c)
a widowed parent’s allowance;
“bereavement payment” means a bereavement payment under section 36 of the Contributions and Benefits Act();”;
(b)in the definition of “the Board”, for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs;”;
(c)after the definition of “claimant” insert—
““contribution-based jobseeker’s allowance” means a contribution-based jobseeker’s allowance under Part 1 of the Jobseekers Act;”; and
(d)after the definition of “the Welfare Reform Act” insert—
““widowed parent’s allowance” means an allowance under section 39A of the Contributions and Benefits Act();”.
(3) In regulation 3 (revision of decisions)—
(a)after paragraph (8D) insert—
“(8E) A decision in relation to a claim for a contribution-based jobseeker’s allowance or a contributory employment and support allowance may be revised at any time where—
(a)on or after the date of the decision a contribution is treated as paid as set out in regulation 7A of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (treatment of Class 2 contributions paid on or before the due date)(); and
(b)by virtue of the contribution being so treated, the person satisfies the contribution conditions of entitlement listed in column 2 of the table in paragraph (8G) in relation to a contribution-based jobseeker’s allowance or a contributory employment and support allowance.
(8F) A decision to award a benefit listed in column 1 of the table in paragraph (8G) may be revised at any time where, on or after the date of the decision—
(a)any of the circumstances set out in paragraph (8H) occur; and
(b)by virtue of the circumstance occurring, the person ceases to satisfy the contribution conditions of entitlement listed in the corresponding entry in column 2 of that table.
(8G) The table referred to in paragraphs (8E) and (8F) is as follows—
1. Benefit | 2. Contribution conditions of entitlement |
---|
Contribution-based jobseeker’s allowance | the conditions set out in section 2(1)(a) and (b) of the Jobseekers Act() |
Contributory employment and support allowance | the first and second conditions set out in paragraphs 1(1) and 2(1) of Schedule 1 to the Welfare Reform Act() |
Bereavement allowance | the contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act() |
Widowed parent’s allowance | the contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act |
Bereavement payment | the contribution condition specified in paragraph 4(1) of Schedule 3 to the Contributions and Benefits Act() |
Category A or Category B retirement pension under Part II of the Contributions and Benefits Act | the contribution conditions set out in paragraph 5(2) and (3) or, as the case may be, 5A(2) of Schedule 3 to the Contributions and Benefits Act() |
State pension under Part 1 of the Pensions Act 2014 | the conditions of entitlement to a state pension in section 2(1)(b) or, as the case may be, 2(2)(b) or 4(1)(b) and (c) of the Pensions Act 2014() |
(8H) The circumstances are—
(a)a Class 2 contribution is repaid to a person in consequence of an amendment or correction of the person’s relevant profits under section 9ZA or 9ZB of the Taxes Management Act 1970 (amendment or correction of return by taxpayer or officer of the Board)(); or
(b)a Class 2 contribution is returned to a person under regulation 52 of the Social Security (Contributions) Regulations 2001 (contributions paid in error); or
(c)a Class 1 or Class 2 contribution paid by a person to Her Majesty’s Revenue and Customs under section 223 of the Finance Act 2014 (accelerated payment in respect of notice given while tax enquiry is in progress)() is repaid to the person.
(8I) A decision to award a benefit specified in paragraph (8K) may be revised at any time where, on or after the date of the decision—
(a)any of the circumstances set out in paragraph (8H) occur; and
(b)by virtue of the circumstances occurring, the decision was more advantageous to the claimant than it would otherwise have been.
(8J) A decision to award a benefit specified in paragraph (8K), or a decision that that benefit is not payable, may be revised at any time where, on or after the date of the decision, a contribution is treated as paid by the relevant day by virtue of regulation 7(1) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions)().
(8K) The benefits specified in this paragraph are—
(a)a bereavement benefit;
(b)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act;
(c)a state pension under Part 1 of the Pensions Act 2014.”; and
(b)after paragraph (11) insert—
“(12) In this regulation—
“relevant day” has the meaning given in regulation 7(3)(b) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001;
“relevant profits” has the meaning given in section 11(3) of the Contributions and Benefits Act;”.
(4) After regulation 6(2)(s) (supersession of decisions)(), insert—
“(sa)is a decision where on or after the date on which the decision was made, a late contribution is treated as paid by virtue of regulation 4 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 for the purposes of entitlement to—
(i)a bereavement benefit;
(ii)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or
(iii)a state pension under Part 1 of the Pensions Act 2014;”.
(5) At the end of regulation 7 (date from which a decision superseded under section 10 takes effect) insert—
“(43) Where the decision is superseded in accordance with regulation 6(2)(sa), the superseding decision shall take effect from the date on which the contributions are treated as paid in accordance with regulation 4(7) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 for the purposes of entitlement to—
(i)a bereavement benefit;
(ii)a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or
(iii)a state pension under Part 1 of the Pensions Act 2014.”.