The State Pension Regulations (Northern Ireland) 2015

[F1 Credits for persons in receipt of working tax credit N.I.

30.— (1) Where working tax credit is paid in respect of a person in respect of a week in which the person is—

(a) an employed earner;

(b) a self-employed earner whose profits for the year are below the small profits threshold specified by section 11(4) of the Contributions and Benefits Act (liability for Class 2 contributions), who would otherwise be liable to pay a Class 2 contribution; or

(c) excepted from liability to pay a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,

the person is to be credited with earnings equal to the lower earnings limit then in force in respect of that week.

(2) Where working tax credit is paid in respect of a couple, the reference in paragraph (1) to the person in respect of whom working tax credit is paid is a reference to—

(a) where only one member of the couple is assessed for the purposes of the award of working tax credit as having income consisting of earnings, that member; or

(b) where the earnings of each member are assessed, the member of the couple to whom working tax credit is paid.

(3) Paragraph 1 does not apply to—

(a) a person in respect of a week in which the person is entitled to be credited with earnings under—

(i) regulation 7B (credits for disability element of working tax credit);

(ii) regulation 8A (credits for unemployment), or

(iii) regulation 8B (credits for incapacity for work or limited capability for work),

of the 1975 Regulations; or

(b) a woman in respect of a week in any part of which an election made by her under regulations under section 19(4) of the Contributions and Benefits Act (general power to regulate liability for contributions) is in force.

(4) In this regulation—

“couple” means

(a)

a man and woman who are married to each other and are neither—

(i)

separated under a court order, nor

(ii)

separated in circumstances in which the separation is likely to be permanent,

(b)

a man and woman who are not married to each other but are living together as husband and wife,

(c)

two people of the same sex who are civil partners of each other and are neither—

(i)

separated under a court order, nor

(ii)

separated in circumstances in which the separation is likely to be permanent, or

(d)

two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.]

Textual Amendments

F1 Pt. 8 added (6.4.2016) by The State Pension (Amendment No. 3) Regulations (Northern Ireland) 2016 (S.R. 2016/100), regs. 1, 2(2)