PART 5BEREAVEMENT SUPPORT PAYMENT

30Bereavement support payment: contribution condition and amendments

(1)

For the purposes of section 29(1)(d) the contribution condition is that, for at least one tax year during the deceased's working life—

(a)

he or she actually paid Class 1 or Class 2 national insurance contributions, and

(b)

those contributions give rise to an earnings factor (or total earnings factors) equal to or greater than 25 times the lower earnings limit for the tax year.

(2)

“Earnings factor” is to be construed in accordance with sections 22 and 23 of the Contributions and Benefits Act.

(3)

For the purposes of section 29(1)(d) the contribution condition is to be treated as met if the deceased was an employed earner and died as a result of—

(a)

a personal injury of the kind mentioned in section 94(1) of the Contributions and Benefits Act, or

(b)

a disease or personal injury of the kind mentioned in section 108(1) of that Act.

(4)

In this section the following expressions have the meanings given by section 121(1) of the Contributions and Benefits Act—

  • “employed earner”,

  • “lower earnings limit”,

  • “tax year”, and

  • “working life”.

(5)

Schedule 16 contains amendments to do with bereavement support payment.