The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024

Amendment of secondary legislation relating to contributory benefits and other entitlements

8.—(1) In the Social Security (Credits) Regulations 1975(1)—

(a) in regulation 7B(2)—

(i) in sub-paragraph (b) omit “be liable to pay, or would”, and

(ii) in sub-paragraph (c) for “liability to pay” substitute “being treated as having actually paid”, and

(b) in regulation 7C(1)(b)—

(i) in paragraph (i) omit “be liable to pay, or would”, and

(ii) in paragraph (ii) for “liability to pay” substitute “being treated as having actually paid”.

(2) In the Social Security (Credits) Regulations (Northern Ireland) 1975(2)—

(a) in regulation 7B(2)—

(i) in sub-paragraph (b) omit “be liable to pay, or would”, and

(ii) in sub-paragraph (c) for “liability to pay” substitute “being treated as having actually paid”, and

(b) in regulation 7C(1)(b)—

(i) in paragraph (i) omit “be liable to pay, or would”, and

(ii) in paragraph (ii) for “liability to pay” substitute “being treated as having actually paid”.

(3) In regulation 39(2) of the Income Support (General) Regulations 1987(3) omit sub-paragraph (a).

(4) In regulation 39(2) of the Income Support (General) Regulations (Northern Ireland) 1987(4) omit sub-paragraph (a).

(5) In the Jobseeker’s Allowance Regulations 1996(5)—

(a) in regulation 102—

(i) in paragraph (3) omit sub-paragraph (a), and

(ii) in paragraph (4) omit sub-paragraph (a);

(b) in regulation 163(4)(d) omit “the amount specified in section 11(4)(a) of the Benefits Act,”.

(6) In the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(6)—

(a) in regulation 102—

(i) in paragraph (3) omit sub-paragraph (a), and

(ii) in paragraph (4) omit sub-paragraph (a);

(b) in regulation 163(4)(e) omit “the amount specified in section 11(4)(a) of the Benefits Act,”.

(7) In regulation 14(2) of the Social Security Benefit (Computation of Earnings) Regulations 1996(7) omit sub-paragraph (a).

(8) In regulation 14(2) of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996(8) omit sub-paragraph (a).

(9) In the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001—

(a) in regulation 1(2), in the definition of “due date”, in paragraph (b) omit “liable or”, and

(b) in regulation 7—

(i) in paragraph (1)(a) for “section 11(2) or (6)” substitute “section 11”,

(ii) in paragraph (2) omit “liable or”, and

(iii) in paragraph (3)(a) omit “liable or”.

(10) In the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001—

(a) in regulation 1(2), in the definition of “due date”, in paragraph (b) omit “liable or”, and

(b) in regulation 7—

(i) in paragraph (1)(a) for “section 11(2) or (6)” substitute “section 11”,

(ii) in paragraph (2) omit “liable or”, and

(iii) in paragraph (3)(a) omit “liable or”.

(11) In the Housing Benefit Regulations 2006(9)—

(a) in regulation 34(c)—

(i) after “Class 1 contributions under the Act,” insert “or”, and

(ii) omit “or the amount specified in section 11(4)(a) of the Act (lower profits threshold in relation to Class 2 contributions)”;

(b) in regulation 39(2) omit sub-paragraph (a).

(12) In the Housing Benefit Regulations (Northern Ireland) 2006(10)—

(a) in regulation 31(c)—

(i) after “Class 1 contributions under the Act,” insert “or”, and

(ii) omit “or the amount specified in section 11(4)(a) of the Act (lower profits threshold in relation to Class 2 contributions)”;

(b) in regulation 36(2) omit sub-paragraph (a).

(13) In the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006(11)—

(a) in regulation 34(c)—

(i) after “Class 1 contributions under that Act,” insert “or”, and

(ii) omit “or the amount specified in section 11(4)(a) of the Act (lower profits threshold in relation to Class 2 contributions)”;

(b) in regulation 40(2) omit sub-paragraph (a).

(14) In the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006(12)—

(a) in regulation 32(c)—

(i) after “Class 1 contributions under the Act,” insert “or”, and

(ii) omit “or the amount specified in section 11(4)(a) of the Act (lower profits threshold in relation to Class 2 contributions)”;

(b) in regulation 38(2) omit sub-paragraph (a).

(15) In regulation 99(3) of the Employment and Support Allowance Regulations 2008(13) omit sub-paragraph (a).

(16) In regulation 99(3) of the Employment and Support Allowance Regulations (Northern Ireland) 2008 (14) omit sub-paragraph (a).

(17) In the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012(15)—

(a) in paragraph 28(c) of Schedule 1—

(i) after “Class 1 contributions under that Act,” insert “or”, and

(ii) omit “or the amount specified in section 11(4)(a) of that Act (lower profits threshold in relation to Class 2 contributions)”;

(b) in paragraph 30(3) omit paragraph (a).

(18) In regulation 38(2) of the Council Tax Reduction (Scotland) Regulations 2012(16) omit sub-paragraph (a).

(19) In regulation 37(2) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(17) omit sub-paragraph (a).

(20) In the Jobseeker’s Allowance Regulations 2013(18)—

(a) in regulation 62—

(i) in paragraph (3) omit sub-paragraph (a), and

(ii) in paragraph (4) omit sub-paragraph (a);

(b) in regulation 73(4)(d) omit “the amount specified in section 11(4)(a) of the Benefits Act,”.

(21) In regulation 84(3) of the Employment and Support Allowance Regulations 2013(19) omit sub-paragraph (a).

(22) In the State Pension Regulations 2015(20)—

(a) in regulation 30(1)—

(i) in sub-paragraph (b) omit “be liable to pay, or would”, and

(ii) in sub-paragraph (c) for “liability to pay” substitute “being treated as having actually paid”, and

(b) in regulation 32(4)—

(i) in sub-paragraph (a) omit “would be liable to pay, or”, and

(ii) in sub-paragraph (b) for “liability to pay” substitute “being treated as having actually paid”.

(23) In the State Pension Regulations (Northern Ireland) 2015(21)—

(a) in regulation 30(1)—

(i) in sub-paragraph (b) omit “be liable to pay, or would”, and

(ii) in sub-paragraph (c) for “liability to pay” substitute “being treated as having actually paid”, and

(b) in regulation 32(4)—

(i) in sub-paragraph (a) omit “would be liable to pay, or”, and

(ii) in sub-paragraph (b) for “liability to pay” substitute “being treated as having actually paid”.

(24) In the Jobseeker’s Allowance Regulations (Northern Ireland) 2016(22)—

(a) in regulation 62—

(i) in paragraph (3) omit sub-paragraph (a), and

(ii) in paragraph (4) omit sub-paragraph (a);

(b) in regulation 73(4)(d) omit “the amount specified in section 11(4)(a) of the Benefits Act,”.

(25) In regulation 84(3) of the Employment and Support Allowance Regulations (Northern Ireland) 2016(23) omit sub-paragraph (a).

(1)

S.I. 1975/556; relevant amending instruments are S.I. 1991/2772, 1995/2558, 2016/1145, 2022/1329.

(2)

S.R. 1975 No. 113; relevant amending instruments are S.R. 1991 No. 528, 2003 No. 195, 2016 No. 409, S.I. 2022/1329.

(3)

S.I. 1987/1967; relevant amending instruments are S.I. 1993/2119, 2015/478, 2022/1329.

(4)

S.R. 1987 No. 459; relevant amending instruments are S.R. 1993 No. 373, 2015 No. 163, S.I. 2022/1329.

(5)

S.I. 1996/207; relevant amending instruments are S.I. 2013/2536, 2015/478, 2016/233, 2022/1329.

(6)

S.R. 1996 No. 198; relevant amending instruments are S.R. 2017 No. 116, S.I. 2022/1329.

(7)

S.I. 1996/2745; relevant amending instruments are S.I. 1999/3178, 2015/478, 2022/1329.

(8)

S.R. 1996 No. 520; relevant amending instruments are S.R. 1999 No. 472, S.I. 2015/478, 2022/1329.

(9)

S.I. 2006/213; relevant amending instruments are S.I. 2014/213, 2015/478, 2022/1329.

(10)

S.R. 2006 No. 405; relevant amending instruments as S.R. 2015 No. 163, 2016 No. 230, S.I. 2022/1329.

(11)

S.I. 2006/214; relevant amending instruments are S.I. 2014/213, 2015/478, 2022/1329.

(12)

S.R. 2006 No. 406; relevant amending instruments are S.R. 2015 No. 163, 2016 No. 230, S.I. 2022/1329.

(13)

S.I. 2008/794; relevant amending instruments are S.I. 2015/478, 2022/1329.

(14)

S.R. 2008 No. 280; relevant amending instruments are S.R. 2015 No. 163, S.I. 2022/1329.

(15)

S.I. 2012/2885; relevant amending instruments are S.I. 2014/3312, 2015/2041, 2022/1329.

(16)

S.S.I. 2012/303; relevant amending instruments are S.S.I. 2016/81, S.I. 2022/1329.

(17)

S.S.I. 2012/319, relevant amending instruments are S.S.I. 2016/81, S.I. 2022/1329.

(18)

S.I. 2013/378; relevant amending instruments are S.I. 2015/478, 2016/233, 2022/1329.

(19)

S.I. 2013/379; relevant amending instruments are S.I. 2015/478, 2022/1329.

(20)

S.I. 2015/173; relevant amending instruments are S.I. 2016/240, 2022/1329.

(21)

S.R. 2015 No. 315; relevant amending instruments are S.R. 2016 No. 100, S.I. 2022/1329.

(22)

S.R. 2016 No. 218; relevant amending instruments are S.R. 2017 No. 116, S.I. 2022/1329.

(23)

S.R. 2016 No. 219; amended by S.I. 2022/1329; there are other amending instruments but none is relevant.