- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
33.—(1) The gross weekly income of a non-resident parent for the purposes of a calculation decision is a weekly amount determined at the effective date of the decision on the basis of either historic income or current income in accordance with this Chapter.
(2) The non-resident parent’s gross weekly income is to be based on historic income unless—
(a)current income differs from historic income by an amount that is at least 25 per cent. of historic income; or
(b)the amount of historic income is nil or no historic income is available.
(3) For the purposes of paragraph (2)(b) no historic income is available if HMRC did not, when a request was last made by the Department for the purposes of regulation 34, have the required information in relation to a relevant tax year.
(4) “Relevant tax year” has the meaning given in regulation 4(2).
(5) This regulation is subject to regulation 23(4).
34.—(1) Historic income is determined by—
(a)taking the HMRC figure last requested from HMRC in relation to the non-resident parent;
(b)adjusting that figure where required in accordance with paragraph (3); and
(c)dividing by 365 and multiplying by 7.
(2) A request for the HMRC figure is to be made by the Department—
(a)for the purposes of a decision under Article 13 no more than 30 days before the initial effective date; and
(b)for the purposes of updating that figure, no more than 30 days before the review date.
(3) Where the non-resident parent has made relievable pension contributions during the tax year to which the HMRC figure relates and those contributions have not been deducted under net pay arrangements, the HMRC figure is, if the non-resident parent so requests and provides such information as the Department requires, to be adjusted by deducting the amount of those contributions.
35.—(1) The HMRC figure is the amount identified by HMRC from information provided in a self-assessment return or under the PAYE Regulations, as the sum of the income on which the non-resident parent was charged to tax for the latest available tax year—
(a)under Part 2 of the Earnings and Pensions Act;
(b)under Part 9 of that Act;
(c)under Part 10 of that Act but only in so far as that income comprises the following taxable UK benefits listed in Table A(1) in Chapter 3 of that Part—
(i)incapacity benefit,
(ii)contributory employment and support allowance,
(iii)jobseeker’s allowance, and
(iv)income support, and
(d)under Part 2 of the Trading and Other Income Act.
(2) The amount identified as income for the purposes of paragraph (1)(a) is to be taken—
(a)after any deduction for relievable pension contributions made by the non-resident parent’s employer in accordance with net pay arrangements; and
(b)before any deductions under Part 5 of the Earnings and Pensions Act.
(3) The amount identified as income for the purposes of paragraph (1)(b) is not to include a UK social security pension.
(4) The amount identified as income for the purposes of paragraph (1)(d) is to be taken after deduction of any relief under section 83 of the Income Tax Act 2007(2).
(5) Where, for the latest available tax year, HMRC has both information provided in a self- assessment return and information provided under the PAYE Regulations, the amount identified for the purposes of paragraph (1) is to be taken from the former.
36.—(1) Current income is the sum of the non-resident parent’s income—
(a)as an employee or office-holder;
(b)from self-employment; and
(c)from a pension,
calculated or estimated as a weekly amount at the effective date of the relevant calculation decision in accordance with regulations 37 to 41.
(2) Where payment is made in a currency other than sterling, an amount equal to any banking charge payable in converting that payment to sterling is to be disregarded in calculating the current income of a non-resident parent.
37.—(1) The non-resident parent’s current income as an employee or office-holder is income of a kind that would be taxable earnings within the meaning of section 10(2) of the Earnings and Pensions Act and is to be calculated as follows.
(2) As regards any part of the non-resident parent’s income that comprises salary, wages or other amounts paid periodically—
(a)if it appears to the Department that the non-resident parent is (or is to be) paid a regular amount according to a settled pattern that is likely to continue for the foreseeable future, that part of the non-resident parent’s income is to be calculated as the weekly equivalent of that amount; and
(b)if sub-paragraph (a) does not apply (for example where the non-resident parent is a seasonal worker or has working hours that follow an irregular pattern) that part of the non-resident parent’s income is to be calculated as the weekly average of the amounts paid over such period preceding the effective date of the relevant calculation decision as appears to the Department to be appropriate.
(3) Where the income from the non-resident parent’s present employment or office has, during the past 12 months, included bonus or commission or other amounts paid separately from, or in relation to a longer period than, the amounts referred to in paragraph (2), the amount of that income is to be calculated by aggregating those payments, dividing by 365 and multiplying by 7.
(4) Where the earnings from the non-resident parent’s present employment or office have, in the past 12 months, included amounts treated as earnings under Chapters 2 to 11 of Part 3 of the Earnings and Pensions Act the non-resident parent’s current income is to be taken to include the amount of those benefits as last obtained by HMRC divided by 365 and multiplied by 7.
(5) Where the non-resident parent’s employer makes deductions of relievable pension contributions from the payments referred to in paragraph (2) or (3) the amount of those payments is to be calculated after those deductions.
38.—(1) The non-resident parent’s current income from self-employment is to be determined by reference to the profits of any trade, profession or vocation carried on by the non-resident parent at the effective date of the relevant calculation decision.
(2) The profits referred to in paragraph (1) are the profits determined in accordance with Part 2 of the Trading and Other Income Act for the most recently completed relevant period or, if no such period has been completed, the estimated profits for the current relevant period.
(3) The weekly amount is calculated by dividing the amount of those profits by the number of weeks in the relevant period.
(4) In paragraphs (2) and (3) the “relevant period” means a tax year or such other period in respect of which the non-resident parent should, in the normal course of events, report the profits or losses of the trade, profession or vocation in question to HMRC in a self assessment return.
(5) In the case of a non-resident parent who carries on a trade, profession or vocation in partnership, the profits referred to in this regulation are the profits attributable to the non-resident parent’s share of the partnership.
(6) The profits of a trade, profession or vocation that the non-resident parent has ceased to carry on at the effective date of the relevant calculation decision are to be taken as nil.
39. Where the non resident parent—
(a)has current income from self-employment or as an employee or office-holder at the effective date of the relevant calculation decision; and
(b)makes relievable pension contributions which are not taken into account under regulation 37(5),
there is to be deducted from the sum of any amounts calculated in accordance with regulation 37 or 38 an amount determined by the Department as representing the weekly average of those contributions.
40. The non-resident parent’s current income from a pension is to be calculated as the weekly average, over such period as the Department considers appropriate, of amounts received by the non-resident parent from a pension or annuity or other income (excluding UK social security pensions) of a kind that would be charged to tax under Part 9 of the Earnings and Pensions Act.
41.—(1) Where—
(a)current income applies by virtue of regulation 33(2)(b); and
(b)the information available in relation to current income is insufficient or unreliable,
the Department may estimate that income and, in doing so, may make any assumption as to any fact.
(2) Where the Department is satisfied that the non-resident parent is engaged in a particular occupation, whether as an employee, office-holder or a self-employed person, the assumptions referred to in paragraph (1) may include an assumption that the non-resident parent has the average weekly income of a person engaged in that occupation in the UK or in any part of the UK.
42. The reduced rate is an amount calculated as follows—
F + (A x T) | ||||||
where— | ||||||
F | is the flat rate liability applicable to the non-resident parent; | |||||
A | is the amount of the non-resident parent’s gross weekly income between £100 and £200; and | |||||
T | is the percentage determined in accordance with the following Table— | |||||
Number of relevant other children of the non-resident parent | T (%) | |||||
1 qualifying child of the non-resident parent | 0 | 19 | ||||
1 | 16.4 | |||||
2 | 15.6 | |||||
3 or more | 15.2 | |||||
2 qualifying children of the non-resident parent | 0 | 27 | ||||
1 | 23.5 | |||||
2 | 22.5 | |||||
3 or more | 21.9 | |||||
3 or more qualifying children of the non-resident parent | 0 | 33 | ||||
1 | 28.8 | |||||
2 | 27.7 | |||||
3 or more | 26.9. |
43.—(1) The following benefits, pensions and allowances are prescribed for the purposes of paragraph 4(1)(b) of Schedule 1—
(a)under the Contributions and Benefits Act—
(i)bereavement allowance,
(ii)category A retirement pension,
(iii)category B retirement pension,
(iv)category C and category D retirement pension,
(v)incapacity benefit,
(vi)carer’s allowance,
(vii)maternity allowance,
(viii)severe disablement allowance,
(ix)industrial injuries benefit,
(x)widowed mother’s allowance,
(xi)widowed parent’s allowance, and
(xii)widow’s pension;
(b)contribution-based jobseeker’s allowance under the Jobseekers (Northern Ireland) Order 1995(3);
(c)a social security benefit paid by a country other than the United Kingdom;
(d)a training allowance (other than in respect of a relevant training scheme);
(e)a war disablement pension within the meaning of section 146(2) of the Contributions and Benefits Act(4) or a pension which is analogous to such a pension paid by the government of a country outside the United Kingdom;
(f)a war widow’s pension within the meaning of that section, or a war widower’s pension or surviving civil partner’s war pension;
(g)a payment under a scheme mentioned in section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004(5); and
(h)contributory employment and support allowance.
(2) The following benefits are prescribed for the purposes of paragraph 4(1)(c) of Schedule 1—
(a)income support;
(b)income-based jobseeker’s allowance;
(c)income-related employment and support allowance; and
(d)state pension credit.
(3) Where the conditions referred to in paragraph 4(2) of Schedule 1 are satisfied the flat rate of maintenance payable is half the flat rate that would otherwise apply.
(4) In paragraph (1)(d) “training allowance” means a payment under section 1 of the Employment and Training Act (Northern Ireland) 1950(6) which is paid to a person for that person’s maintenance while undergoing training.
44.—(1) The nil rate is payable where the non-resident parent is—
(a)a child;
(b)a prisoner or a person serving a sentence of imprisonment detained in hospital;
(c)a person who is 16 or 17 years old and—
(i)in receipt of income support, income-based jobseeker’s allowance or income-related employment and support allowance, or
(ii)a member of a couple whose partner is in receipt of income support, income-based jobseeker’s allowance or income-related employment and support allowance;
(d)a person receiving an allowance in respect of a relevant training scheme; or
(e)a person who is resident in a residential care home, nursing home or an independent hospital who—
(i)is in receipt of a pension, benefit or allowance specified in regulation 43(1) or (2), or
(ii)has the whole or part of the cost of the accommodation met by the Regional Health and Social Care Board or an HSC trust.
(2) For the purposes only of determining whether paragraph 5(b) of Schedule 1(7) applies, the gross weekly income of the non-resident parent is to include any payments made by way of benefits, pensions and allowances referred to in regulation 43(1) or (2).
(3) In this regulation—
an “HSC trust” means a Health and Social Care trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991(8), by which functions are exercisable by virtue of an authorisation for the time being in operation under Article 3(1) of the Health and Personal Social Services (Northern Ireland) Order 1994;
“independent hospital” has the meaning assigned to it by Article 2(2) of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003(9);
“nursing home” has the meaning assigned to it by Article 11 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003;
“person serving a sentence of imprisonment detained in hospital” means a person who—
is being detained under Article 53 of the Mental Health (Northern Ireland) Order 1986(10); and
in any case where there is in relation to that person a release date within the meaning of Article 56(3) of that Order, is being detained on or before the day which the Department certifies to be that release date;
“prisoner” means a person who is detained in custody pending trial or sentence upon conviction or under sentence imposed by court other than a person who is detained in hospital under the provisions of the Mental Health (Northern Ireland) Order 1986;
“the Regional Health and Social Care Board” means the Regional Health and Social Care Board established under section 7 of the Health and Social Care (Reform) Act (Northern Ireland) 2009(11);
“residential care home” has the meaning assigned to it by Article 10 of the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003.
45.—(1) This regulation and regulation 46 apply where the Department determines the number of nights which count for the purposes of the decrease in the amount of child support maintenance under paragraphs 7 and 8 of Schedule 1(12).
(2) Subject to paragraph (3), the determination is to be based on the number of nights for which the non-resident parent is expected to have the care of the qualifying child overnight during the 12 months beginning with the effective date of the relevant calculation decision.
(3) The Department may have regard to a period of less than 12 months where it considers a shorter period is appropriate (for example where the parties have an agreement in relation to a shorter period) and, if the Department does so, paragraphs 7(3) and 8(2) of Schedule 1 are to have effect as if—
(a)the period mentioned there were that shorter period; and
(b)the number of nights mentioned in the Table in paragraph 7(4), or in paragraph 8(2), of that Schedule were reduced proportionately.
(4) When making a determination under paragraphs (1) to (3) the Department must consider—
(a)the terms of any agreement made between the parties or of any court order providing for contact between the non-resident parent and the qualifying child; or
(b)if there is no agreement or court order, whether a pattern of shared care has already been established over the past 12 months (or such other period as the Department considers appropriate in the circumstances of the case).
(5) For the purposes of this regulation—
(a)a night will count where the non-resident parent has the care of the qualifying child overnight and the child stays at the same address as the non-resident parent;
(b)the non-resident parent has the care of the qualifying child when the non-resident parent is looking after the child; and
(c)where, on a particular night, a child is a boarder at a boarding school, or an in-patient in a hospital, the person who would, but for those circumstances, have the care of the child for that night, shall be treated as having care of the child for that night.
46.—(1) This regulation applies where the Department is required to make a determination under regulation 45 for the purposes of a calculation decision.
(2) If it appears to the Department that—
(a)the parties agree in principle that the care of a qualifying child is to be shared during the period mentioned in regulation 45(2) or (3); but
(b)there is insufficient evidence to make that determination on the basis set out in regulation 45(4) (for example because the parties have not yet agreed the pattern of frequency or the evidence as to a past pattern is disputed),
the Department may make the decision on the basis of an assumption that the non-resident parent is to have the care of the child overnight for one night per week.
(3) Where the Department makes a decision under paragraph (2) the assumption applies until an application is made under Article 19 for a supersession of that decision and the evidence provided is sufficient to enable a determination to be made on the basis set out in regulation 45(4).
47.—(1) An agreement described in paragraph (2) is an agreement of a prescribed description for the purposes of paragraph 5A(6)(b) of Schedule 1(13).
(2) The agreement may be oral or written and satisfy the following conditions—
(a)it must relate to a child of the non-resident parent who is habitually resident in the UK;
(b)it must be between the non-resident parent and a person with whom the child resides (but not in the same household as the non-resident parent) and who usually provides day to day care for that child; and
(c)it must provide for the non-resident parent to make regular payments for the benefit of the child.
(3) The payments mentioned in paragraph (2)(c) may include payments made by the non-resident parent direct to the person mentioned in paragraph (2)(b) or payments to other persons.
48.—(1) Where the Department makes a default maintenance decision under Article 14(1)(14) the default rate is set out in paragraph (2).
(2) The default rate is—
(a)£39 where there is one qualifying child;
(b)£51 where there are two qualifying children; or
(c)£64 where there are three or more qualifying children,
apportioned, where the non-resident parent has more than one qualifying child and in relation to them there is more than one person with care, as provided in paragraph 6(2) of Schedule 1.
49.—(1) Where the circumstances of a case are that—
(a)an application is made by a person with care under Article 7(15); and
(b)the person named in that application as the non-resident parent of the qualifying child also provides a home for that child (in a different household from the applicant) and shares the day to day care of that child with the applicant,
the case is to be treated as a special case for the purposes of the Child Support Order.
(2) For the purposes of this special case, the person mentioned in paragraph (1)(b) is to be treated as the non-resident parent if, and only if, that person provides day to day care to a lesser extent than the applicant.
(3) Where the applicant is receiving child benefit in respect of the qualifying child the applicant is assumed, in the absence of evidence to the contrary, to be providing day to day care to a greater extent than any other person.
50.—(1) Where the circumstances of a case are that a qualifying child who is in the care of an authority is allowed by the authority to live with a parent of that child under Article 27(5) of the Children Order, that case is to be treated as a special case for the purposes of the Child Support Order.
(2) For the purposes of this case, Article 4(3)(b) is to be modified so that, for the reference to the person who usually provides day to day care for the child there is substituted a reference to the parent of the child with whom the authority has allowed the child to live.
51.—(1) A case is to be treated as a special case for the purposes of the Child Support Order where—
(a)an application for a maintenance calculation has been made or a maintenance calculation is in force with respect to a qualifying child and a non-resident parent;
(b)there is a different child in respect of whom no application for a maintenance calculation may be made but whom the non-resident parent is liable to maintain—
(i)in accordance with a maintenance order made in respect of that child as a child of the non-resident parent’s family, or
(ii)in accordance with an order made by a court outside Northern Ireland or under the legislation of a jurisdiction outside the United Kingdom; and
(c)the weekly rate of child support maintenance, apart from this regulation, would be the basic rate, or the reduced rate, or would be calculated following agreement to a variation where the rate would otherwise be a flat rate or the nil rate.
(2) In any such case the amount of child support maintenance is to be calculated in accordance with paragraph 5A of Schedule 1 as if the child in question were a child with respect to whom the non-resident parent was a party to a qualifying maintenance arrangement.
(3) For the purposes of this regulation “child” includes a person who has not attained the age of 20 whom the non-resident parent is liable to maintain in accordance with paragraph (1)(b)(ii).
52.—(1) This regulation applies where paragraph (2) applies and the rate of child support maintenance payable is the basic rate, or the reduced rate, or has been calculated following agreement to a variation where the non-resident parent’s liability would otherwise have been the flat rate or the nil rate.
(2) Where the circumstances of a case are that the care of the qualifying child is shared between the person with care and an authority and—
(a)the qualifying child is in the care of the authority for 52 nights or more in the period of 12 months ending with the effective date of the relevant calculation decision;
(b)where, in the opinion of the Department, a period other than the period of 12 months mentioned in sub-paragraph (a) is more representative of the current arrangements for the care of the qualifying child, the qualifying child is in the care of the authority during that period for no fewer than the number of nights which bears the same ratio to 52 nights as that period bears to 12 months; or
(c)it is intended that the qualifying child is to be in the care of the authority for a number of nights in a period beginning with the day after the effective date and—
(i)if that period were a period of 12 months, the number of nights is 52 nights or more, or
(ii)if that period were a period other than 12 months, the number of nights is no fewer than the number of nights which bears the same ratio to 52 nights as that period bears to 12 months,
that case is to be treated as a special case for the purpose of the Child Support Order.
(3) In a case where this regulation applies, the amount of child support maintenance which the non-resident parent is liable to pay the person with care of that qualifying child is the amount calculated in accordance with the provisions of Part I of Schedule 1 and decreased in accordance with this regulation.
(4) First, there is to be a decrease according to the number of nights spent or to be spent by the qualifying child in the care of the authority during the period under consideration.
(5) Where paragraph (2)(b) or (c) applies, the number of nights in the period under consideration shall be adjusted by the ratio which the period of 12 months bears to the period under consideration.
(6) After any adjustment under paragraph (5), the amount of the decrease for one child is set out in the following Table—
Number of nights in care of an authority | Fraction to subtract |
---|---|
52-103 | One-seventh |
104-155 | Two-sevenths |
156-207 | Three-sevenths |
208-259 | Four-sevenths |
260-262 | Five-sevenths |
(7) If the non-resident parent and the person with care have more than one qualifying child, the applicable decrease is the sum of the appropriate fractions in the Table divided by the number of such qualifying children.
(8) In a case where the amount of child support maintenance which the non-resident parent is liable to pay in relation to the same person with care is to be decreased in accordance with the provisions of both this regulation and of paragraph 7 of Part I of Schedule 1, read with these Regulations, the applicable decrease is the sum of the appropriate fractions derived under those provisions.
(9) If the application of this regulation would decrease the weekly amount of child support maintenance (or the aggregate of all such amounts) payable by the non-resident parent to less than the flat rate referred to in paragraph 4(1) of Schedule 1 (or in that sub-paragraph as modified by regulations under paragraph 10A of that Schedule), the non-resident parent is instead liable to pay child support maintenance at a rate equivalent to that rate, apportioned (if appropriate) in accordance with paragraph 6 of Schedule 1.
(10) If the number of nights calculated for the purposes of applying the Table in paragraph (6) is 263 or more, the amount of child support maintenance payable by the non-resident parent in respect of the child in question is nil.
(11) Where a qualifying child is a boarder at a boarding school or is an in-patient at a hospital, the qualifying child shall be treated as being in the care of an authority for any night that the authority would otherwise have been providing such care.
(12) A child is in the care of an authority for any night in which that child is being looked after by the authority within the meaning of Article 25 of the Children Order(16).
53. Where a child, other than a qualifying child, is cared for in part or in full by an authority and the non-resident parent or the non-resident parent’s partner receives child benefit for that child the child is a relevant other child for the purposes of Schedule 1.
54.—(1) Where the circumstances of the case are that—
(a)a qualifying child is a boarder at a boarding school or is an in-patient in a hospital; and
(b)by reason of those circumstances, the person who would otherwise provide day to day care is not doing so,
that case is to be treated as a special case for the purposes of the Child Support Order.
(2) For the purposes of this case, Article 4(3)(b) is to be modified so that for the reference to the person who usually provides day to day care for the child there is substituted a reference to the person who would usually provide day to day care for that child but for the circumstances specified in paragraph (1).
Table A was amended by paragraph 24(3) of Schedule 3 to the Welfare Reform Act 2007 (c. 5)
The definition of “war disablement pension” was amended by paragraph 201(3) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and the definition of “war widow’s pension” was amended by paragraph 201(4) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and paragraph 102(2) of Schedule 24 to the Civil Partnership Act 2004
1950 c. 29 (N.I.); section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)) and Article 5 of the Industrial Training (Northern Ireland) Order 1990 (S.I. 1990/1200 (N.I. 8))
Part 1 is substituted by Schedule 1 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and paragraph 5 of Schedule 1 was amended by paragraph 2 of Schedule 1 to the Child Maintenance Act (Northern Ireland) 2008
S.I. 1991/194 (N.I. 1); Article 10 was amended by Schedule 2 to the Health Services (Primary Care) (Northern Ireland) Order 1997 (S.I. 1997/1177 (N.I. 7)) and section 43 of the Health and Personal Social Services Act (Northern Ireland) 2001 (c. 3 (N.I.))
S.I. 1986/595 (N.I. 4); Article 53 was amended by paragraph 27 of Schedule 5 to the Criminal Justice (Children) (Northern Ireland) Order 1998 (S.I. 1998/1504 (N.I. 9)) and Article 56(3) was substituted by section 296(3) of the Criminal Justice Act 2003 (c. 44) and amended by paragraph 28 of Schedule 5 to the Criminal Justice (Children) (Northern Ireland) Order 1998
Paragraphs 7 and 8 are substituted by Schedule 1 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and paragraph 7 is amended by paragraph 6 of Schedule 1 and paragraph 1(25) of Schedule 4 to the Child Maintenance Act (Northern Ireland) 2008 and paragraph 8 by paragraph 7 of Schedule 1 to the Child Maintenance Act (Northern Ireland) 2008
Paragraph 5A is inserted by paragraph 5(2) of Schedule 1 to the Child Maintenance Act (Northern Ireland) 2008
Article 14(1) was substituted by paragraph 12(1) of Schedule 6 to the Social Security (Northern Ireland) Order 1998
Article 7 was amended by Article 12(1) of the Child Support (Northern Ireland) Order 1995 and Schedule 7 to the Social Security (Northern Ireland) Order 1998 and is amended by sections 1(2) and 2 and paragraphs 11 and 13 of Schedule 3 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and by Schedule 5 to the Child Maintenance Act (Northern Ireland) 2008
Article 25 was amended by section 2(1) of the Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.))
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