1998 No. 61
The Social Security (Contributions) (Re-rating and Northern Ireland National Insurance Fund Payments) Order (Northern Ireland) 1998
Made
Coming into operation
Whereas the Secretary of State for Social Security has made an Order1 under sections 141(4) and (5), 142(2) and 189(1) and (3) of the Social Security Administration Act 19922 and section 2(2) and (8) of the Social Security Act 19933:
Now, therefore, the Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by sections 129 and 165(1) and (3) of the Social Security Administration (Northern Ireland) Act 19924 and Article 4(3) of the Social Security (Northern Ireland) Order 19935 and of all other powers enabling it in that behalf, and with the consent of the Department of Finance and Personnel in so far as relates to Article 5 of this Order, hereby makes the following Order:
Citation, commencement and interpretation1
1
This Order may be cited as the Social Security (Contributions) (Re-rating and Northern Ireland National Insurance Fund Payments) Order (Northern Ireland) 1998 and shall come into operation on 6th April 1998.
2
In this Order “the Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 19926.
3
The Interpretation Act (Northern Ireland) 19547 shall apply to this Order as it applies to a Measure of the Assembly.
Rate of, and small earnings exception from, Class 2 contributions2
In section 11 of the Act8 (Class 2 contributions)—
a
in subsection (1) (weekly rate) for “£6·15” there shall be substituted “£6·35”;
b
in subsection (4) (small earnings exception) for “£3,480” there shall be substituted “£3,590”.
Amount of Class 3 contributions3
In section 13(1) of the Act9 (amount of Class 3 contributions) for “£6·05” there shall be substituted “£6·25”.
Lower and upper limits for Class 4 contributions4
In sections 15(3) and 18(1) of the Act10 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
a
for “£7,010” (lower limit) wherever it appears there shall be substituted in each of those sections “£7,310”;
b
for “£24,180” (upper limit) there shall be substituted in each of those sections “£25,220”.
Prescribed percentage of estimated benefit expenditure5
Article 4(3) of the Social Security (Northern Ireland) Order 1993 (payments into National Insurance Fund out of appropriated money) shall have effect with respect to the tax year 1998-99 and the prescribed percentage of estimated benefit expenditure for the financial year ending in that tax year shall be 2 per cent.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
The Department of Finance and Personnel hereby consents to Article 5 of the foregoing Order.
Sealed with the Official Seal of the Department of Finance and Personnel on
(This note is not part of the Order.)