The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2016

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

4.—(1) The Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(1) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 1(2) (interpretation)—

(a) after the definition of “bereavement allowance”(2) insert—

““bereavement benefit” means—

(a)

a bereavement allowance;

(b)

a bereavement payment; or

(c)

a widowed parent’s allowance;

“bereavement payment” means a bereavement payment under section 36 of the Contributions and Benefits Act(3);”;

(b) in the definition of “the Board”(4) for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;

(c) after the definition of “clerk to the appeal tribunal” insert—

““contribution-based jobseeker’s allowance” means a contribution-based jobseeker’s allowance under Part 2 of the Jobseekers Order;”;

(d) after the definition of “couple” insert—

““the Crediting and Treatment of Contributions etc. Regulations” means the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(5);”.

(3) In regulation 3 (revision of decisions)—

(a) after paragraph (8C)(6) insert—

“(8D) A decision in relation to a claim for a contribution-based jobseeker’s allowance or a contributory employment and support allowance may be revised at any time where—

(a) on or after the date of the decision, a contribution is treated as paid as set out in regulation 7A of the Crediting and Treatment of Contributions etc. Regulations(7) (treatment of Class 2 contributions paid on or before the due date); and

(b) by virtue of the contribution being so treated, the person satisfies the contribution conditions of entitlement listed in column 2 of the table in paragraph (8F) in relation to a contribution-based jobseeker’s allowance or a contributory employment and support allowance.

(8E) A decision to award a benefit listed in column 1 of the table in paragraph (8F) may be revised at any time where, on or after the date of the decision—

(a) any of the circumstances set out in paragraph (8G) occur; and

(b) by virtue of the circumstance occurring, the person ceases to satisfy the contribution conditions of entitlement listed in the corresponding entry in column 2 of that table.

(8F) The table referred to in paragraphs (8D) and (8E) is as follows—

1. Benefit	2. Contribution conditions of entitlement
Contribution-based jobseeker’s allowance.	The conditions set out in Article 4(1)(a) and (b) of the Jobseekers Order(8).
Contributory employment and support allowance.	The first and second conditions set out in paragraphs 1(1) and 2(1) of Schedule 1 to the Welfare Reform Act(9).
Bereavement allowance.	The contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act(10).
Widowed parent’s allowance.	The contribution conditions set out in paragraph 5(2) and (3) of Schedule 3 to the Contributions and Benefits Act.
Bereavement payment.	The contribution condition specified in paragraph 4(1) of Schedule 3 to the Contributions and Benefits Act(11).
Category A or Category B retirement pension under Part II of the Contributions and Benefits Act.	The contribution conditions set out in paragraph 5(2) and (3) or, as the case may be, paragraph 5A(2) of Schedule 3 to the Contributions and Benefits Act(12).
State pension under Part 1 of the Pensions Act (Northern Ireland) 2015(13).	The conditions of entitlement to a state pension in section 2(1)(b) or, as the case may be, section 2(2)(b) or 4(1)(b) and (c) of the Pensions Act (Northern Ireland) 2015.

(8G) The circumstances are—

(a) a Class 2 contribution is repaid to a person in consequence of an amendment or correction of the person’s relevant profits under section 9ZA or 9ZB of the Taxes Management Act 1970(14) (amendment or correction of return by taxpayer or officer of the Board); or

(b) a Class 2 contribution is returned to a person under regulation 52 of the Social Security (Contributions) Regulations 2001(15) (contributions paid in error); or

(c) a Class 1 or Class 2 contribution paid by a person to Her Majesty’s Revenue and Customs under section 223 of the Finance Act 2014(16) (accelerated payment in respect of notice given while tax enquiry is in progress) is repaid to the person.

(8H) A decision to award a benefit specified in paragraph (8J) may be revised at any time where, on or after the date of the decision—

(a) any of the circumstances set out in paragraph (8G) occur; and

(b) by virtue of the circumstances occurring, the decision was more advantageous to the claimant than it would otherwise have been.

(8I) A decision to award a benefit specified in paragraph (8J), or a decision that that benefit is not payable, may be revised at any time where, on or after the date of the decision, a contribution is treated as paid by the relevant day by virtue of regulation 7(1) of the Crediting and Treatment of Contributions etc. Regulations(17) (treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions(18)).

(8J) The benefits specified in this paragraph are—

(a) a bereavement benefit;

(b) a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act;

(c) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015.”;

(b) after paragraph (11) add—

“(12) In this regulation—

“relevant day” has the meaning given in regulation 7(3)(b) of the Crediting and Treatment of Contributions etc. Regulations;

“relevant profits” has the same meaning given in section 11(3) of the Contributions and Benefits Act(19);”.

(4) In regulation 6(2) (supersession of decisions) after sub-paragraph (r)(20) add—

“(s) is a decision where on or after the date on which the decision was made, a late contribution is treated as paid by virtue of regulation 4 of the Crediting and Treatment of Contributions etc. Regulations for the purposes of entitlement to—

(i) a bereavement benefit;

(ii) a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or

(iii) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015.”.

(5) In regulation 7 (date from which a decision superseded under Article 11 takes effect) after paragraph (39)(21) add—

“(40) Where the decision is superseded in accordance with regulation 6(2)(s), the superseding decision shall take effect from the date on which the contributions are treated as paid in accordance with regulation 4(7) of the Crediting and Treatment of Contributions etc. Regulations for the purposes of entitlement to—

(i) a bereavement benefit;

(ii) a Category A or Category B retirement pension under Part II of the Contributions and Benefits Act; or

(iii) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015.”.

(1)

S.R. 1999 No. 162; relevant amending provisions are S.R. 1999 No. 271, S.R. 2001 Nos. 102 and 108, S.R. 2008 No. 417, S.R. 2009 No. 105 and S.R. 2010 No. 200

(2)

The definition of “bereavement allowance” was inserted by regulation 12(2)(a) of S.R. 2001 No. 108

(3)

Section 36 was substituted by Article 51(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and amended by paragraph 70 of Schedule 24 to the Civil Partnership Act 2004 (c. 33)

(4)

The definition of “the Board” was inserted by Article 3(2)(a)(i) of S.R. 1999 No. 271

(5)

S.R. 2001 No. 102

(6)

Paragraph (8C) was added by regulation 2 of S.R. 2009 No. 105

(7)

Regulation 7A is inserted by regulation 5(5) of these Regulations

(8)

Article 4 was amended by paragraph 102 of Schedule 6 to the Social Security (Northern Ireland) Order 1998, paragraph 4 of Schedule 7 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, paragraph 46 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) and section 1(1) to (5) of the Welfare Reform Act (Northern Ireland) 2010 (c. 13 (N.I.))

(9)

Paragraph 1(1) was amended by section 12(1) to (3) of the Welfare Reform Act (Northern Ireland) 2010

(10)

Paragraph 5(2) was amended by paragraph 33(4) of Schedule 1 to the National Insurance Contributions Act 2002, and paragraph 5(3) was amended by Article 126 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

(11)

Paragraph 4(1) was amended by paragraph 12(2) of Schedule 8 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

(12)

Paragraph 5A of Schedule 3 was inserted by section 1(3) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.))

(13)

2015 c. 5 (N.I.)

(14)

1970 (c.9); sections 9ZA and 9ZB were inserted by paragraph 2(2) of Schedule 29 to the Finance Act 2001 (c. 9); section 9ZA was amended by section 91(2) of the Finance Act 2007 (c. 11); section 9ZB was amended by section 119(1) of the Finance Act 2008 (c. 9)

(15)

Regulation 52 was substituted by regulation 12 of S.I. 2004/770

(16)

2014 (c. 26); section 223 was amended by paragraph 6 of Schedule 18 to the Finance Act 2015 (c. 11)

(17)

Regulation 7(1) is substituted by regulation 5(4)(b) of these Regulations

(18)

The heading to regulation 7 is amended by regulation 5(4)(a) of these Regulations

(19)

Section 11 was substituted by paragraph 12 of Schedule 1 to the National Insurance Contributions Act 2015

(20)

Sub-paragraph (r) was added by regulation 3(3)(b) of S.R. 2008 No. 417

(21)

Paragraph 39 was added by regulation 7(4)(b) of S.R. 2010 No. 200