Social Security Contributions and Benefits (Northern Ireland) Act 1992

Part II N.I. Contributory Benefits

Modifications etc. (not altering text)

C1 Pt. II (ss. 20-62) excluded (13.1.1993) by S.R. 1979/242, reg. 4(1) (as substituted (13.1.1993) by S.R. 1992/557, reg. 3).

C2 Pt. II (ss. 20-62): power to apply conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161, 168(4), Sch. 6 para. 1(3)(a).

C3 Pt. II: power to amend or modify conferred (1.12.1999) by S.I. 1999/3147 (N.I. 11), art. 49(2)(3)

C4 Pt. II modified (temp. from 1.12.1999 to 5.10.2002) by S.I. 1999/3147 (N.I. 11), art. 49(7)(a) (the temp. modification lapsing on the coming into operation of S.R. 2001/441, which modifies specified provisions of Pt. II, on 6.10.2002)

Preliminary N.I.

20 Descriptions of contributory benefits. N.I.

(1) Contributory benefits under this Part of this Act are of the following descriptions, namely—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2 (b) incapacity benefit, comprising—

(i) short-term incapacity benefit; and

(ii) long-term incapacity benefit;]

(d) maternity allowance F3 ... ;

(e) widow’s benefit, comprising—

F4 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) widowed mother’s allowanceF5 ...;

(iii) widow’s pension;

[F6 (ea) widowed parent's allowance;]

(f) retirement pensions of the following categories—

(i) Category A, payable to a person by virtue of his own contributions (with increase for adult F7 ... dependants); and

[F8 (ii) Category B, payable to a person by virtue of the contributions of a spouse [F9 or civil partner] F5 ... ;]

[F10 (fa) shared additional pensions;]

(g) for existing beneficiaries only, child’s special allowance.

(2) In this Act—

• “long-term benefit” means—

  (a)

  [F11 long-term incapacity benefit;]

  (b)

  a widowed mother’s allowance;

  (ba)

  [F12 a widowed parent’s allowance;]

  (bb)

  F13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  (c)

  a widow’s pension; and

  (d)

  a Category A or Category B retirement pension; and

  (e)

  [F14 a shared additional pension;]

• “short-term benefit” means—

  (a)

  F15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  (b)

  [F16 short-term incapacity benefit; and]

  (c)

  maternity allowance.

(3) The provisions of this Part of this Act are subject to the provisions of [F17 Chapter II of Part III of the Pensions Act [F18 (reduction in benefits for members of schemes that were contracted-out)]].

Textual Amendments

F1 S. 20(1)(a) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F2 S. 20(1)(b) substituted for s. 20(1)(b)(c) (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(2); S.R. 1994/450, art. 2(d), Sch. Pt. IV

F3 Words in s. 20(1)(d) repealed (with effect from 14.8.2010) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 36(1)(p), Sch. 4 Pt. 2 (with ss. 14(2), 34(2)(a))

F4 S. 20(1)(e)(i) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), arts. 67, 76, Sch. 8 para. 2(2)(a), Sch. 10 Pt. V; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F5 Words in s. 20(1) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

F6 S. 20(1)(ea) substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 3(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F7 Words in s. 20(1)(f)(i) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

F8 S. 20(1)(f)(ii) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(1)

F9 Words in s. 20(1)(f)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 67; S.I. 2005/3255, art. 2(1), Sch.

F10 S. 20(1)(fa) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 5(2); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

F11 S. 20(2): para. (a) in definition of “long-term benefit”substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(3)(a); S.R. 1994/450, art. 2(d), Sch. Pt. IV

F12 S. 20(2): paras. (ba)(bb) in definition of “long-term benefit”inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147(N.I. 11), art. 67, Sch. 8 para. 2(3); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F13 Words in s. 20(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 3(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F14 S. 20(2): para. (e) in definition of “long-term benefit”inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 5(3); S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

F15 Words in definition in s. 20(2) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F16 S. 20(2): para. (b) in definition substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 2(3)(b); S.R. 1994/450, art. 2, Sch. Pt. IV

F17 Words in s. 20(3) substituted (7.2.1994) by 1993 c. 49, s. 184, Sch. 7 para. 30; S.R. 1994/17, art. 2

F18 Words in s. 20(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 52

21 Contribution conditions. N.I.

(1) Entitlement to any benefit specified in section 20(1) above, [F19 other than [F20 short-term incapacity benefit under subsection (1)(b) of section 30A below,] long-term incapacity benefit under section [F21 subsection (5) of that section][F22 , maternity allowance under section 35 [F23 or 35B] below] or short-term or long-term incapacity benefit under section 40 or 41 below][F24 or a shared additional pension under section 55A [F25 or 55AA] below], depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).

(2) The class or classes of contribution which, for the purposes of subsection (1) above, are relevant in relation to each of those benefits are as follows—

Short-term benefit
F26 . . .	F26 . . .
[F27 Short-term incapacity benefit under section [F28 30A(1)(a)] below]	Class 1 or 2
[F29 Maternity allowance]	[F29 Class 1 or 2]
Other benefits
F30 . . .	F30 . . .
Widowed mother’s allowance	Class 1, 2 or 3
[F31 Widowed parent’s allowance	Class 1, 2 or 3]
F30 . . .	F30 . . .
Widow’s pension	Class 1, 2 or 3
Category A retirement pension	Class 1, 2 or 3
Category B retirement pension	Class 1, 2 or 3
Child’s special allowance	Class 1, 2 or 3

(3) The relevant contribution conditions in relation to the benefits specified in subsection (2) above are those specified in Part I of Schedule 3 to this Act.

F32 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In subsection (4) above and Schedule 3 to this Act—

(a) “the contributor concerned”, for the purposes of any contribution condition, means the person by whom the condition is to be satisfied;

(b) “a relevant class”, in relation to any benefit, means a class of contributions specified in relation to that benefit in subsection (2) above;

(c) “the earnings factor”—

(i) where the year in question is 1987-88 or any subsequent tax year, means, in relation to a person, the aggregate of his earnings factors derived from [F33 so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from his Class 2 and Class 3 contributions; and

(ii) where the year in question is any earlier tax year, means, in relation to a person’s contributions of any class or classes, the aggregate of his earnings factors derived from all those contributions;

(d) except in the expression “benefit year”, “year” means a tax year.

[F34 (5A) Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, the following provisions, namely—

(a) subsection (5)(c) above;

(b) sections 22(1)(a) [F35 , (2A)] and (3)(a), 23(3)(a), 24(2)(a), [F36 44(6)(za) and (a)] F37 ... below; and

(c) paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) [F38 , 5A(3)(a)] and 7(4)(a) of Schedule 3 to this Act,

shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit.]

(6) In this Part of this Act “benefit year” means a period—

(a) beginning with the first Sunday in January in any calendar year, and

(b) ending with the Saturday immediately preceding the first Sunday in January in the following calendar year;

but for any prescribed purposes of this Part of this Act “benefit year” may by regulations be made to mean such other period (whether or not a period of 12 months) as may be specified in the regulations.

Textual Amendments

F19 Words in s. 21(1) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 3(2); S.R. 1994/450, art. 2(d), Sch. Pt. IV

F20 Words in s. 21(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 20(a); S.R. 2000/332, art. 2(3)(e)(4)(5)

F21 S. 21(1): By S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 20(a); S.R. 2000/332, art. 2(3)(e)(4)(5) it is provided that, for the words "30A below", there are substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) the words "subsection (5) of that section"

F22 Words in s. 21(1) inserted (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 Pt. VI para. 29(2); S.R. 1999/494, art. 2(1)(b)

F23 Words in s. 21(1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(2)

F24 Words in s. 21(1) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 6; S.R. 2000/133, art. 2(3)(d), Sch. Pt. IV

F25 Words in s. 21(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 2

F26 Entry in s. 21(2) repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F27 Words in s. 21(2) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 3(3); S.R. 1994/450, art. 2(d), Sch. Pt. IV

F28 Words in s. 21(2) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 20(b); S.R. 2000/332, art. 2(3)(e)(4)(5)

F29 Entry in s. 21(2) repealed (12.1.2000 and 2.4.2000 for specified purposes and otherwise prosp.) by S.I. 1999/3147 (N.I. 11), arts. 67, 76, Sch. 8 Pt. VI para. 29(3), Sch. 10 Pt. V; S.R. 1999/494, art. 2(1)(b)(c)(i)

F30 Words in s. 21(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 4(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F31 Entries in s. 21(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 3(2)(b); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F32 S. 21(4) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 4(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F33 Words in s. 21(5)(c)(i) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 25

F34 S. 21(5A) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 42; S.R. 1999/72, art. 2(b), Sch.

F35 Words in s. 21(5A)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(2)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F36 Words in s. 21(5A)(b) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(2)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F37 Words in s. 21(5A)(b) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

F38 Word in s. 21(5A)(c) inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 2 (with s. 73); S.R. 2011/441, art. 2(c)(ii)

22 Earnings factors. N.I.

(1) A person shall, for the purposes specified in subsection (2) below, be treated as having annual earnings factors derived—

(a) in the case of 1987-88 or any subsequent tax year, from [F39 so much of his earnings as did not exceed the upper earnings limit and] upon which primary Class 1 contributions have been paid or treated as paid and from Class 2 and Class 3 contributions; and

(b) in the case of any earlier tax year, from his contributions of any of Classes 1, 2 and 3;

but subject to the following provisions of this section and those of section 23 below.

(2) The purposes referred to in subsection (1) above are those of—

(a) establishing, by reference to the satisfaction of contribution conditions, entitlement to [F40 a contribution-based jobseeker’s allowance [F41 , to a contributory employment and support allowance] or to] any benefit specified in section 20(1) above, other than maternity allowance; F42 ...

(b) calculating the additional pension in the rate of a long-term benefit [F43 ; and

(c) establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part]; [F44 and

(d) establishing entitlement to bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015].

[F45 (2A) For the purpose specified in subsection (2)(b) above, in the case of the first appointed year or any subsequent tax year a person’s earnings factor shall be treated as derived only from [F39 so much of his earnings as did not exceed [F46 the applicable limit] and] on which primary Class 1 contributions have been paid or treated as paid.

[F47 This subsection does not affect the operation of sections 44A and 44B below (deemed earnings factors).]]

[F48 (2B) “The applicable limit” means—

(a) in relation to a tax year before [F49 2009–10], the upper earnings limit;

(b) in relation to [F49 2009–10] or any subsequent tax year, the upper accrual point.]

(3) Separate earnings factors may be derived for 1987-88 and subsequent tax years—

(a) from earnings [F50 not exceeding the upper earnings limit] upon which primary Class 1 contributions have been paid or treated as paid;

(b) from earnings which have been credited;

(c) from contributions of different classes paid or credited in the same tax year;

(d) by any combination of the methods mentioned in paragraphs (a) to (c) above,

and may be derived for any earlier tax year from contributions of different classes paid or credited in the same tax year, and from contributions which have actually been paid, as opposed to those not paid but credited.

(4) Subject to regulations under section 19(4) to (6) above, no earnings factor shall be derived—

(a) for 1987-88 or any subsequent tax year, from earnings [F51 in respect of which] primary Class 1 contributions are paid at the reduced rate, or

(b) for any earlier tax year, from primary Class 1 contributions paid at the reduced rate or from secondary Class 1 contributions.

(5) Regulations may provide for crediting—

(a) for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b) for any earlier tax year, contributions of any class,

for the purpose of bringing a person’s earnings factor for that tax year to a figure which will enable him to satisfy contribution conditions of entitlement to [F40 a contribution-based jobseeker’s allowance [F52 , to a contributory employment and support allowance] or to] any prescribed description of benefit (whether his own entitlement or another person’s).

[F53 (5ZA) Regulations may provide for crediting—

(a) for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or

(b) for any earlier tax year, contributions of any class,

for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act).

(5ZB) Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was—

(a) a spouse or civil partner of a member of Her Majesty's forces,

(b) accompanying the member on an assignment outside the United Kingdom, and

(c) not of a description specified in the regulations.]

[F54 (5A) Section 23A below makes provision for the crediting of Class 3 contributions for the purpose of determining entitlement to the benefits to which that section applies.]

(6) Regulations may impose limits with respect to the earnings factors which a person may have or be treated as having in respect of any one tax year.

(7) The M1 power to amend regulations made before 30th March 1977 (the making of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977) under subsection (5) above may be so exercised as to restrict the circumstances in which and the purposes for which a person is entitled to credits in respect of weeks before the coming into force of the amending regulations; but not so as to affect any benefit for a period before the coming into force of the amending regulations if it was claimed before 18th March 1977.

[F55 (8) In this section, “contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).]

[F56 (9) References in this Act or any other statutory provision to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.]

Textual Amendments

F39 Words in s. 22(1)(a)(2A) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 26(2)

F40 Words in s. 22(2)(a)(5) inserted (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 5; S.R. 1996/401, art. 2

F41 Words in s. 22(2)(a) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(3)(a); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

F42 Word in s. 22(2)(a) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(2)(a)

F43 S. 22(2)(c) and preceding word inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(2)(b)

F44 S. 22(2)(d) and preceding word inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 5; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F45 S. 22(2A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 29(1); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F46 Words in s. 22(2A) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(1)(a)

F47 Words in s. 22(2A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 30

F48 S. 22(2B) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(1)(b)

F49 Word in s. 22(2B) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(2), 118(2) (with s. 73)

F50 Words in s. 22(3)(a) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 26(3)

F51 Words in s. 22(4)(a) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 43; S.R. 1999/72, art. 2(b), Sch.

F52 Words in s. 22(5) inserted (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(3)(b); S.R. 2008/276, art. 2(2)(c), Sch. Pt. 1

F53 S. 22(5ZA)-(5ZB) inserted (25.2.2016 for specified purposes, 6.4.2016 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 6(3); S.R. 2016/68, art. 2(f)

F54 S. 22(5A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 9

F55 S. 22(8) added (1.7.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(4); S.R. 2008/276, art. 2(2)(c), Sch. Pt. 1

F56 S. 22(9) added (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 2 (with s. 73)

Modifications etc. (not altering text)

C5 S. 22 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2

C6 S. 22(4) modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), regs. 1(1), 8(1)

C7 S. 22(5)(a) modified (1.7.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(3), 73(a)a)

Marginal Citations

M1 S.I. 1977/610 (N.I. 11).

23 Provisions supplemental to ss. 21 and 22. N.I.

(1) Earnings factors derived as mentioned in section [F57 22(1)] above, including earnings factors as increased by any order under section 130 of the Administration Act—

(a) shall be expressed, subject to subsection (2) below, as whole numbers of pounds; and

(b) shall be made ascertainable from tables or rules to be drawn up by the Department and embodied in regulations.

(2) Subsection (1) above does not require earnings factors in respect of the tax year 1978-79 or any subsequent tax year which have been revalued for the purpose of calculating guaranteed minimum pensions under the Pensions Order [F58 or the Pensions Act] to be expressed as whole numbers of pounds.

(3) The tables and rules referred to in subsection (1) above shall be drawn up so that, in general—

(a) in respect of the tax year 1987-88 and any subsequent tax year, the amount of earnings [F59 not exceeding the upper earnings limit] upon which primary Class 1 contributions have been paid or treated as paid gives rise, subject to [F60 subsections (3A) and] (4) below, to an earnings factor for that year equal or approximating to the amount of those earnings; and

(b) any number of Class 2 or Class 3 contributions in respect of a tax year gives rise to an earnings factor for that tax year equal or approximating to that year’s lower earnings limit for Class 1 contributions multiplied by the number of contributions.

[F61 (3A) For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009–10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.]

(4) The Department may by regulations make such modifications of subsection (3)(a) above as appear to the Department to be appropriate in consequence of section 8(2) above.

Textual Amendments

F57 Words in s. 23(1) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 131(2)

F58 Words in s. 23(2) inserted (7.2.1994) by 1993 c. 49, s. 184, Sch. 7 para. 31; S.R. 1994/17, art. 2

F59 Words in s. 23(3)(a) inserted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 27

F60 Words in s. 23(3)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 3(2) (with s. 73)

F61 S. 23(3A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 3(3) (with s. 73)

Modifications etc. (not altering text)

C8 S. 23 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2

[F62 23A Contributions credits for relevant parents and carers N.I.

(1) This section applies to the following benefits—

(a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,

(b) a Category B retirement pension payable by virtue of section 48A [F63 or 48AA] below in a case where the contributor concerned attains pensionable age on or after that date,

(c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,

(d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,

F64 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.

(3) A person is a relevant carer in respect of a week if the person—

(a) is awarded child benefit for any part of that week in respect of a child under the age of 12,

(b) is a foster parent for any part of that week, or

(c) is engaged in caring, within the meaning given by regulations, in that week.

(4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—

(a) applying to be so credited in accordance with the prescribed requirements, and

(b) complying with the prescribed requirements as to the provision of information to the Department [F65 or to the Commissioners for Her Majesty’s Revenue and Customs].

(5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.

(6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—

(a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;

(b) in the case of a benefit mentioned in subsection (1)(d) F66 ... above, half the requisite number of years of the person's working life.

(7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.

(8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

[F67 (8A) Where this section, or regulations made under it, have the effect that the contributor concerned is credited, on or after 6th April 2016, with contributions for a tax year starting before that date, the contributions are to be treated for the purposes of calculating the rate under paragraph 3 of Schedule 1 to the Pensions Act (Northern Ireland) 2015 as having been credited before 6th April 2016.]

(9) In this section—

• “the contributor concerned” has the meaning given in section 21(5)(a) above;

• “foster parent” has the meaning given by regulations.]

Textual Amendments

F62 S. 23A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 3(1)

F63 Words in s. 23A(1)(a) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 50

F64 S. 23A(1)(e) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 6(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F65 Words in s. 23A(4)(b) inserted (6.4.2010) by The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010 (S.I. 2010/242), arts. 1(1), 5

F66 Words in s. 23A(6)(b) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 6(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F67 S. 23A(8A) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(2)

24 Records of earnings and calculation of earnings factors in absence of records. N.I.

(1) Regulations may provide for requiring persons to maintain, in such form and manner as may be prescribed, records of such earnings paid by them as are relevant for the purpose of calculating earnings factors, and to retain such records for so long as may be prescribed.

(2) Where the Department is satisfied that records of earnings relevant for the purpose of calculating a person’s earnings factors for the tax year 1987-88 or any subsequent tax year have not been maintained or retained or are otherwise unobtainable, then, for the purpose of determining those earnings factors, the Department may—

(a) compute, in such manner as it thinks fit, an amount which shall be regarded as the amount of [F68 so much of that person’s earnings as did not exceed the upper earnings limit and] on which primary Class 1 contributions have been paid or treated as paid; or

(b) take the amount of those earnings to be such sum as it may specify in the particular case.

Textual Amendments

F68 Words in s. 24(2)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 28

Unemployment benefit N.I.

F69 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F69 S. 25 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F70 25A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F70 S. 25A repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F71 25B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F71 S. 25B repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F72 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F72 S. 26 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F73 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F73 S. 27 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F74 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F74 S. 28 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F75 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F75 S. 29 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

F76 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F76 S. 30 repealed (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(2), Sch. 3; S.R. 1996/401, art. 2

[F77 Incapacity benefit] N.I.

Textual Amendments

F77 S. 30A and preceding cross-heading inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 3(1); S.R. 1994/450, art. 2(d), Sch. Pt. IV

[F78 30A Incapacity benefit: entitlement. N.I.

(1) Subject to the following provisions of this section, a person who satisfies

[F79 (a) either of the conditions mentioned in subsection (2) below; or

(b) if he satisfies neither of those conditions, each of the conditions mentioned in subsection (2A) below,]

is entitled to short-term incapacity benefit in respect of any day of incapacity for work [F80 (“the relevant day”)] which forms part of a period of incapacity for work.

(2) The conditions [F81 mentioned in subsection (1)(a) above] are that—

(a) he is under pensionable age on [F82 the relevant day] and satisfies the contribution conditions specified for short-term incapacity benefit in Schedule 3, paragraph 2; or

(b) on that day he is over pensionable age but not more than 5 years over that age, the period of incapacity for work began before he attained pensionable age, and—

(i) he would be entitled to a Category A retirement pension if his entitlement had not been deferred or if he had not made an election under section 54(1) below; or

(ii) he would be entitled to a Category B retirement pension by virtue of the contributions of his deceased spouse [F83 or deceased civil partner], but for any such deferment or election.

[F84 (2A) The conditions mentioned in subsection (1)(b) above are that—

(a) he is aged 16 or over on the relevant day;

(b) he is under the age of 20 or, in prescribed cases, 25 on a day which forms part of the period of incapacity for work;

(c) he was incapable of work throughout a period of 196 consecutive days immediately preceding the relevant day, or an earlier day in the period of incapacity for work on which he was aged 16 or over;

(d) on the relevant day he satisfies the prescribed conditions as to residence in Northern Ireland, or as to presence there; and

(e) he is not, on that day, a person who is receiving full-time education.]

(3) A person is not entitled to short-term incapacity benefit [F85 under subsection (1)(a) above] for the first 3 days of any period of incapacity for work.

(4) In any period of incapacity for work a person is not entitled to short-term incapacity benefit for more than 364 days.

(5) Where a person ceases by virtue of subsection (4) above to be entitled to short-term incapacity benefit, he is entitled to long-term incapacity benefit in respect of any subsequent day of incapacity for work in the same period of incapacity for work on which he is not over pensionable age.

[F86 (6) Regulations may provide that persons who have previously been entitled to incapacity benefit shall, in prescribed circumstances, be entitled to short-term incapacity benefit under subsection (1)(b) above notwithstanding that they do not satisfy the condition set out in paragraph (b) of subsection (2A) above.

(7) Regulations may prescribe the circumstances in which a person is or is not to be treated as receiving full-time education for the purposes of paragraph (e) of subsection (2A) above.]]

Textual Amendments

F78 S. 30A and preceding cross-heading inserted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 3(1); S.R. 1994/450, art. 2(d), Sch. Pt. IV

F79 Words in s. 30A(1) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(1)(a); S.R. 2000/332, art. 2(3)(c)(4)(5)

F80 Words in s. 30A(1) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(1)(b); S.R. 2000/332, art. 2(3)(c)(4)(5)

F81 Words in s. 30A(2) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(2)(a); S.R. 2000/332, art. 2(3)(c)(4)(5)

F82 Words in s. 30A(2)(a) substituted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(2)(b); S.R. 2000/332, art. 2(3)(c)(4)(5)

F83 Words in s. 30A(2)(b)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 68; S.I. 2005/3255, art. 2(1), Sch.

F84 S. 30A(2A) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(3); S.R. 2000/332, art. 2(3)(c)(4)(5)

F85 Words in s. 30A(3) inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(4); S.R. 2000/332, art. 2(3)(c)(4)(5)

F86 S. 30A(6)(7) added (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 61(5); S.R. 2000/332, art. 2(3)(c)(4)(5)

Modifications etc. (not altering text)

C9 S. 30A modified (5.5.2003) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735), regs. 1, 2

C10 S. 30A excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 22(a) (with reg. 3)

C11 S. 30A(4) modified (13.4.1995) by S.R. 1995/35, reg. 4

[F87 30B Incapacity benefit: rate. N.I.

(1) The amount payable by way of incapacity benefit in respect of any day is 1/7th of the appropriate weekly rate.

(2) Subject to the following provisions of this section the weekly rate of short-term incapacity benefit is the lower or higher rate specified in Schedule 4, Part I, paragraph 2.

The benefit is payable at the lower rate so specified for the first 196 days of entitlement in any period of incapacity for work and at the higher rate so specified thereafter.

(3) In the case of a person over pensionable age the weekly rate of short-term incapacity benefit is, subject to subsection (4) below, that at which the relevant retirement pension referred to in section 30A(2)(b) above would have been payable.

But in determining that rate any increase of the following descriptions shall be disregarded—

(a)

any increase [F88 (for married people [F89 or civil partners]) under section 51A(2)] below or (for deferred retirement) under Schedule 5 to this Act;

(b)

F90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

any increase (for Category A or Category B pensioners) under section 132 of the Administration Act (annual up-rating of benefits) which corresponds to an increase of the sums mentioned in section 150(1)(e) of the Great Britain Administration Act.

(4) In the case of a person who has been entitled to short-term incapacity benefit for 196 days or more in any period of incapacity for work and—

(a) is terminally ill; or

(b) is entitled to the highest rate of the care component of disability living allowance,

the weekly rate of short-term incapacity benefit payable, if greater than the rate otherwise payable to him under subsection (2) or (3) above, shall be equal to the rate at which long-term incapacity benefit under section 30A above would be payable to him if he were entitled to it.

For the purposes of this subsection a person is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months.

(5) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable to any person who has been entitled to that benefit for 196 days or more in a period of incapacity for work, notwithstanding that the rate of benefit is determined in accordance with subsection (3) or (4) above.

(6) Subject as follows, the weekly rate of long-term incapacity benefit under section 30A above is that specified in Schedule 4, Part I, paragraph 2A.

(7) Regulations may provide that if a person is, on the qualifying date in relation to a period of incapacity for work, under such age as may be prescribed, the rate of long-term incapacity benefit under section 30A above payable to him in respect of any day in that period shall be increased by such amount as may be prescribed.

For this purpose “the qualifying date” means the first day of the period of incapacity for work or such earlier day as may be prescribed.]

Textual Amendments

F87 S. 30B inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), art. 4(1); S.R. 1994/450, art. 2(b), Sch. Pt. II

F88 Words in s. 30B(3)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 18(3)

F89 Words in s. 30B(3)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 69; S.I. 2005/3255, art. 2(1), Sch.

F90 S. 30B(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 4(4), Sch. 1 para. 12, Sch. 6 Pt. 2 (with s. 4(5)-(8))

Modifications etc. (not altering text)

C12 S. 30B modified (13.4.1995) by S.R. 1995/35, regs. 12, 13(1)(2), 14, 19, 20

C13 S. 30B(2)(4) modified (13.4.1995) by S.R. 1995/35, reg. 4

C14 S. 30B(5) applied (1.5.1995) by 1994 c. 9, s. 139(6) (as inserted by 1995 c. 4, s. 141(3))

[F91 30C Incapacity benefit: days and periods of incapacity for work. N.I.

(1) For the purposes of any provisions of this Act relating to incapacity benefit, subject to the following provisions and save as otherwise expressly provided—

(a) a day of incapacity for work means a day on which a person is incapable of work;

(b) a period of incapacity for work means a period of 4 or more consecutive days, each of which is a day of incapacity for work; and

(c) any two such periods not separated by a period of more than 8 weeks shall be treated as one period of incapacity for work.

(2) Any day which falls within the maternity allowance period (as defined in section 35(2) below) shall be treated for the purposes of any provision of this Act relating to incapacity benefit as a day of incapacity for work unless the woman is disqualified for receiving a maternity allowance for that day by virtue of regulations under section 35(3)(a) below.

(3) Regulations may make provision (subject to the preceding provisions of this section) as to the days which are or are not to be treated as days of incapacity for work for the purposes of any provision of this Act relating to incapacity benefit.

(4) Regulations may provide—

(a) that paragraph (b) of subsection (1) above shall have effect as if the reference there to 4 consecutive days were to such lesser number of days, whether consecutive or not, within such period of consecutive days as may be specified in the regulations; and

(b) that paragraph (c) of that subsection shall have effect as if for the reference to 8 weeks there were substituted a reference to such larger number of weeks as may be specified in the regulations.

[F92 (5) Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a) the day following that on which he so ceased was a day of incapacity for work for him,

(b) he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and

(c) he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(5A) A person satisfies the relevant tax credit conditions on a day if—

(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.]

(6) Where—

(a) a person becomes engaged in training for work; and

(b) he was entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit under section 30A above, for one or more of the 56 days immediately before he became so engaged; and

(c) the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to such benefit,

any day since that day in which he was engaged in training for work shall be treated for the purposes of any claim for such benefit for a period commencing after he ceases to be so engaged as having been a day of incapacity for work.

In this subsection “training for work” means training for work in pursuance of arrangements made under section 1(1) of the Employment and Training Act (Northern Ireland) 1950 or training of such other description as may be prescribed.

(7) For the purposes of this section “week” means any period of 7 days.]

Textual Amendments

F91 Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), art. 5(1); S.R. 1994/450, art. 2(b), Sch. Pt. II

F92 S. 30C(5)(5A) substituted for s. 30C(5) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 37; S.I. 2003/962, art. 2(3)(d)(iii)

Modifications etc. (not altering text)

C15 S. 30C modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(2)

C16 S. 30C modified (1.7.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(3), 73(8)(b)

[F93 30D Incapacity benefit: construction of references to days of entitlement. N.I.

(1) The following provisions have effect in calculating for the purposes of—

(a) section 30A(4) above (length of entitlement to short-term incapacity benefit);

(b) section 30B(2) above (period after which short-term incapacity benefit is payable at higher rate);

(c) section 30B(4) above (period after which incapacity benefit is payable at long-term rate in case of terminal illness); and

(d) section 30B(5) above (construction of references to short-term incapacity benefit at the higher rate),

the number of days for which a person has been entitled to short-term incapacity benefit.

(2) There shall be included—

(a) the first 3 days of the period of incapacity for work; and

(b) in the case of a woman, any days for which she was entitled to maternity allowance.

(3) There shall also be included such days as may be prescribed in respect of which a person was entitled to statutory sick pay, and on the first of which he satisfied the contribution conditions for short-term incapacity benefit.

(4) There shall be excluded any days in respect of which a person was disqualified for receiving incapacity benefit.]

Textual Amendments

F93 Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), art. 5(1); S.R. 1994/450, art. 2(b), Sch. Pt. II

Modifications etc. (not altering text)

C17 S. 30D modified (6.4.2003) by The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modifications for Her Majestys Forces and Incapacity Benefit) Regulations 2003 (S.I. 2003/735), regs. 1, 3

[F95 30DD Incapacity benefit: reduction for pension payments [F94 and PPF periodic payments]. N.I.

[F96 (1) Where—

(a) a person is entitled to incapacity benefit in respect of any period of a week or part of a week;

(b) there is—

(i) a pension payment;

(ii) a PPF periodic payment; or

(iii) any combination of the payments specified in sub-paragraphs (i) and (ii) above,

payable to him in respect of that period (or a period which forms part of that period or includes that period or part of it); and

(c) the amount of the payment or payments (or, as the case may be, the amount which in accordance with regulations is to be taken as payable to him by way of pension payments or PPF periodic payments in respect of that period), when taken together exceeds the threshold,

the amount of that benefit shall be reduced by an amount equal to 50 per cent. of that excess.]

(2) In subsection (1) above “the threshold” means—

(a) if the period in question is a week, £85 or such greater amount as may be prescribed; or

(b) if that period is not a week, such proportion of the amount mentioned in paragraph (a) as falls to be calculated in accordance with regulations on such basis as may be prescribed.

(3) Regulations may secure that a person of any prescribed description does not suffer any reduction under subsection (1) above in any amount of incapacity benefit to which he is entitled.

(4) Regulations may provide—

(a) for sums of any specified description to be disregarded for the purposes of this section;

(b) for sums of any specified description to be treated for those purposes as payable to persons as pension payments [F97 or PPF periodic payments] (including, in particular sums in relation to which there is a deferred right of receipt);

(c) for the aggregation of sums of any specified description which are payable as pension payments [F98 or PPF periodic payments] (or treated as being so payable) in respect of the same or different periods;

(d) for such sums or aggregate sums to be apportioned between or otherwise allocated to periods in respect of which persons are entitled to incapacity benefit.

(5) In this section “pension payment” means—

(a) a periodical payment made in relation to a person under a personal pension scheme or, in connection with the coming to an end of an employment of his, under an occupational pension scheme or a public service pension scheme;

(b) a payment of any specified description, being a payment made under an insurance policy providing benefits in connection with physical or mental illness, disability, infirmity or defect; or

(c) a payment of any other specified description;

and “specified” means prescribed by or determined in accordance with regulations under this section.

(6) For the purposes of subsection (5) above

• “occupational pension scheme”, “personal pension scheme” and “public service pension scheme” each has the meaning given by section 1 of the M2 Pension Schemes (Northern Ireland) Act 1993, except that

• “personal pension scheme” includes [F99 an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988, or a substituted contract within the meaning of section 622(3) of that Act, which is treated as having become a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004].]

Textual Amendments

F94 Words in s. 30DD heading inserted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(2)(a)

F95 S. 30DD inserted (3.11.2000 for specified purposes and 6.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 60; S.R. 2000/332, art. 2(3)(b)(4)(5)

F96 S. 30DD(1) substituted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(2)(b)

F97 Words in s. 30DD(4)(b) inserted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(2)(c)

F98 Words in s. 30DD(4)(c) inserted (14.2.2006) by The Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (S.R. 2006/37), art. 1(1), Sch. para. 1(2)(c)

F99 Words in s. 30DD(6) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 5(2)

Marginal Citations

M2 1993 c. 49.

F100 [30E Incapacity benefit: reduction for councillor’s allowance. N.I.

(1) Where the net amount of councillor’s allowance to which a person is entitled in respect of any week exceeds such amount as may be prescribed, an amount equal to the excess shall be deducted from the amount of any incapacity benefit to which he is entitled in respect of that week, and only the balance remaining (if any) shall be payable.

(2) In this section “councillor’s allowance” means such payments for or in connection with the work which a person undertakes as a member of a district council as may be prescribed for the purposes of this section; and where any such payments are made otherwise than weekly, an amount calculated or estimated in accordance with regulations shall be regarded as the weekly amount of the payments.

(3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.]

Textual Amendments

F100 Ss. 30C-30E inserted (21.11.1994 for the purpose of making regulations and 13.4.1995 otherwise) by S.I. 1994/1898 (N.I. 12), art. 5(1); S.R. 1994/450, art. 2(b), Sch. Pt. II

Sickness benefit N.I.

F101 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F101 Ss. 31-34 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 7, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F102 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F102 Ss. 31-34 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 7, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Invalidity benefits N.I.

F103 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F103 Ss. 31-34 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 7, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F104 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F104 Ss. 31-34 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 7, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Maternity N.I.

35 State maternity allowance [F105 for employed or self-employed earner]. N.I.

[F106 (1) A woman shall be entitled to a maternity allowance [F107 under this section], at the appropriate weekly rate determined under section 35A below, if—

(a) she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

(b) she has been engaged in employment as an employed or self-employed earner for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement; and

[F108 (c) her average weekly earnings (within the meaning of section 35A below) are not less than the maternity allowance threshold for the tax year in which the beginning of the period of 66 weeks mentioned in paragraph (b) above falls;]

(d) she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.]

(2) Subject to the following provisions of this section, a maternity allowance [F107 under this section] shall be payable for the period (“the maternity allowance period”) which, if she were entitled to statutory maternity pay, would be the maternity pay period under section 161 below.

(3) Regulations may provide—

(a) for disqualifying a woman for receiving a maternity allowance [F107 under this section] if—

[F109 (i) during the maternity allowance period, except in prescribed cases, she does any work in employment as an employed or self-employed earner;]

[F109 (ia) during the maternity allowance period she fails without good cause to observe any prescribed rules of behaviour; or]

(ii) at any time before she is confined she fails without good cause to attend for, or submit herself to, any medical examination required in accordance with the regulations;

(b) that this section and [F110 section 35A below] shall have effect subject to prescribed modifications in relation to cases in which a woman has been confined and—

(i) has not made a claim for a maternity allowance [F107 under this section] in expectation of that confinement (other than a claim which has been disallowed); or

(ii) has made a claim for a maternity allowance [F107 under this section] in expectation of that confinement (other than a claim which has been disallowed), but she was confined more than 11 weeks before the expected week of confinement.

[F111 (c) that subsection (2) above shall have effect subject to prescribed modifications in relation to cases in which a woman fails to satisfy the conditions referred to in subsection (1)(b) [F112 or (c) above] at the commencement of the 11th week before the expected week of confinement, but subsequently satisfies those conditions at any time before she is confined.]

[F113 (3A) Regulations may provide for the duration of the maternity allowance period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.

(3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—

(a) after a prescribed period beginning with the day on which the woman is confined; and

(b) when at least a prescribed part of the maternity allowance period remains unexpired.

(3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—

(a) the end of the woman's entitlement to maternity leave;

(b) the doing of work by the woman;

(c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;

(d) the taking of prescribed steps by a person other than the woman as regards statutory shared parental pay in respect of the child.

(3D) Regulations may provide for a reduction in the duration of the maternity allowance period as it applies to a woman to be revoked, subject to prescribed restrictions and conditions.]

[F114 (3E) A woman who would, but for the reduction in duration of a maternity pay period by virtue of section 161(3A), be entitled to statutory maternity pay for a week is not entitled to a maternity allowance for that week.]

(4) A woman who has become entitled to a maternity allowance [F107 under this section] shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.

(5) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance [F107 under this section] [F115 the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance.]

(6) In this section “confinement” means—

(a) labour resulting in the issue of a living child, or

(b) labour after [F116 24 weeks] of pregnancy resulting in the issue of a child whether alive or dead,

and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them.

[F117 (6A) In this section “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (6B) below) £30.

(6B) Whenever the Secretary of State makes an order under section 35(6B) of the Great Britain Contributions and Benefits Act (increase of maternity allowance threshold), the Department may make a corresponding order for Northern Ireland.]

(7) The fact that the mother of a child is being paid maternity allowance [F118 under this section] shall not be taken into consideration by any court in deciding whether to order payment of expenses incidental to the birth of the child.

Textual Amendments

F105 Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(3)(a)

F106 S. 35(1) substituted for s. 35(1)(1A) (12.1.2000 for specified purposes and 2.4.2000 otherwise) by S.I. 1999/3147 (N.I. 11), art. 50(1); S.R. 1999/494, art. 2(1)(a)

F107 Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(3)(b)

F108 S. 35(1)(c) substituted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(a); S.R. 2002/358, art. 2(c), Sch. Pt. II

F109 S. 35(3)(a)(i)(ia) substituted for s. 35(3)(a)(i) (1.9.2006) by The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947), art. 1(3), Sch. 1 para. 5; S.R. 2006/344, art. 2(c)

F110 Words in s. 35(3)(b) substituted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by S.I. 1999/3147 (N.I. 11), art. 50(2)(a); S.R. 1999/494, art. 2(1)(a)

F111 S. 35(3)(c) added (in accordance with reg. 1(2)(3) of the amending S.R.) by S.R. 1994/176, reg. 2(3)

F112 Words in s. 35(3)(c) substituted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(b); S.R. 2002/358, art. 2(c), Sch. Pt. II

F113 S. 35(3A)-(3D) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(2), 23(1); S.R. 2015/86, art. 3(1)(e)

F114 S. 35(3E) inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 6(3), 23(1); S.R. 2015/86, art. 3(1)(e)

F115 Words in s. 35(5) substituted (1.10.2006 in respect of women whose expected week of confinement begins on or after 1.4.2007) by The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506), arts. 1(2), 63; S.R. 2006/360, art. 2

F116 Words in s. 35(6) substituted (1.10.1992) by S.I. 1992/1310, art. 4(a).

F117 S. 35(6A)(6B) inserted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 2(c); S.R. 2002/358, art. 2(c), Sch. Pt. II

F118 Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(3)(c)

[F119 35A Appropriate weekly rate of maternity allowance [F120 under section 35]. N.I.

[F121 (1) For the purposes of section 35(1) above the appropriate weekly rate is (subject to subsection (5A) below) whichever is the lower rate of—

(a) a weekly rate equivalent to 90 per cent. of the woman's average weekly earnings; and

(b) the weekly rate for the time being prescribed under section 162(1)(b) below.]

(4) For the purposes of this section a woman’s

“average weekly earnings” shall be taken to be the average weekly amount (as determined in accordance with regulations) of specified payments which—

(a)

were made to her or for her benefit as an employed earner, or

(b)

are (in accordance with regulations) to be treated as made to her or for her benefit as a self-employed earner,

during the specified period.

(5) Regulations may, for the purposes of subsection (4) above, provide—

(a) for the amount of any payments falling within paragraph (a) or (b) of that subsection to be calculated or estimated in such manner and on such basis as may be prescribed;

(b) for a payment made outside the specified period to be treated as made during that period where it was referable to that period or any part of it;

(c) for a woman engaged in employment as a self-employed earner to be treated as having received a payment in respect of a week—

(i) equal to [F122 an amount 90 per cent. of which is equal to the weekly rate prescribed under section 162(1)(b) below that is] in force on the last day of the week, if she [F123 has] paid a Class 2 contribution in respect of the week, or

(ii) equal to the maternity allowance threshold in force on that day, if she [F124 could have paid, but has not paid,] such a contribution in respect of the week;

(d) for aggregating payments made or treated as made to or for the benefit of a woman where, either in the same week or in different weeks, she was engaged in two or more employments (whether, in each case, as an employed earner or a self-employed earner).

[F125 (5A) Where subsection (5B) below applies the appropriate weekly rate is the weekly rate for the time being prescribed under section 162(1)(b) below.

(5B) This subsection applies where a woman is treated by virtue of regulations under sub-paragraph (i) of paragraph (c) of subsection (5) above as having received a payment in respect of each week in the specified period equal to the amount mentioned in that sub-paragraph.]

[F126 (6) In this section—

• “the maternity allowance threshold” has the same meaning as in section 35 above;

• “specified” means prescribed by or determined in accordance with regulations.]]

Textual Amendments

F119 S. 35A inserted (12.1.2000 for specified purposes and 2.4.2000 otherwise) by S.I. 1999/3147 (N.I. 11), art. 50(3); S.R. 1999/494, art. 2(1)(a)

F120 Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(4)

F121 S. 35A(1) substituted for s. 35A(1)-(3) (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), ss. 4(1)(a), 9(1); S.R. 2002/358, art. 2(c), Sch. Pt. II (with art. 3(3))

F122 Words in s. 35A(5)(c)(i) substituted (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 4(1)(b), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

F123 Word in s. 35A(5)(c)(i) inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 15(a), 35

F124 Words in s. 35A(5)(c)(ii) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 15(b), 35

F125 S. 35A(5A)(5B) inserted (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), ss. 4(1)(c), 9(1); S.R. 2002/358, art. 2(c), Sch. Pt. II

F126 S. 35A(6) substituted for s. 35A(6)(7) (6.4.2003) by Social Security Act (Northern Ireland) 2002 (c. 10), s. 9(1), Sch. 1 para. 3; S.R. 2002/358, art. 2(c), Sch. Pt. II

Modifications etc. (not altering text)

C18 S. 35A(5)(c)(i) modified (19.11.2002 for certain purposes and 24.11.2002 otherwise) by Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), ss. 4(2), 9; S.R. 2002/351, art. 2(b), Sch. Pt. II; S.R. 2002/358, art. 2(b), Sch. Pt. I (with art. 3(1))

[F127 35B. State maternity allowance for participating wife or civil partner of self-employed earner N.I.

(1) A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3), if—

(a) W has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

(b) for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so—

(i) was her spouse or civil partner, and

(ii) was engaged in employment as a self-employed earner; and

(c) S [F128 has paid] a class 2 contribution in respect of the 26 weeks referred to in paragraph (1)(b); and

(d) W is not entitled to a maternity allowance under section 35, or statutory maternity pay, for the same week in respect of the same pregnancy.

(2) In this section—

(a) a reference to W working with S is a reference to W participating in the activities engaged in by S as a self-employed earner, performing the same tasks or ancillary tasks, without being employed by S or being in partnership with S; and

(b) a reference to W ceasing to work with S is a reference to W ceasing to do so either permanently or until after her confinement.

(3) The rate of allowance under this section for any particular week is 90 per cent. of the amount of the maternity allowance threshold for the tax year in which the week ends.

(4) Subject to subsections (10) and (11), a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) (whichever applies).

(5) If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement.

(6) If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the 5th week before the expected week of confinement, the 14-week period begins immediately after that day.

(7) If on a day that falls within the period beginning with the commencement of the 4th week before the expected week of confinement and ending with the date of confinement—

(a) W ceases to work with S, or

(b) she refrains from working with S wholly or partly because of her pregnancy or confinement,

the 14-week period begins immediately after the day on which she ceases or refrains.

(8) If none of subsections (5) to (7) applies, the 14-week period begins immediately after the date of confinement.

(9) In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period.

(10) Subsections (4) to (7) of section 35 have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period).

(11) Regulations under section 35 may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.]

Textual Amendments

F127 S. 35B inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102), regs. 1(1), 2(5)

F128 Words in s. 35B(1)(c) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 16, 35

[F129 Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation] N.I.

Textual Amendments

F129 S. 36 cross-heading substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 7; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F130 36 Bereavement payment. N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F130 S. 36 repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 8; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F131 36A Cases in which sections 37 to 41 apply. N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F131 S. 36A repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 9; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

37 Widowed mother’s allowance[F132 : deaths before 9 April 2001]. N.I.

[F133 (A1) This section applies only in cases where a woman's husband has died before 9 April 2001.]

(1) A woman who has been widowed shall be entitled to a widowed mother’s allowance at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widowed mother’s allowance specified in Schedule 3, Part I, paragraph 5 and either—

(a) the woman is entitled to child benefit in respect of a child [F134 or qualifying young person] falling within subsection (2) below;

(b) the woman is pregnant by her late husband; or

(c) if the woman and her late husband were residing together immediately before the time of his death, the woman is pregnant as the result of being artificially inseminated before that time with the semen of some person other than her husband, or as the result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs.

(2) A child [F135 or qualifying young person] falls within this subsection if F136 ... the child [F137 or qualifying young person] is either—

(a) a son or daughter of the woman and her late husband;

(b) a child [F138 or qualifying young person] in respect of whom her late husband was immediately before his death entitled to child benefit; or

(c) if the woman and her late husband were residing together immediately before his death, a child [F138 or qualifying young person] in respect of whom she was then entitled to child benefit.

(3) The widow shall not be entitled to the allowance for any period after she remarries [F139 or forms a civil partnership], but, subject to that, she shall continue to be entitled to it for any period throughout which she satisfies the requirements of subsection (1)(a), (b) or (c) above.

(4) A widowed mother’s allowance shall not be payable—

(a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act; F140 ...

(b) for any period during which she and a man to whom she is not married are living together as husband and wife; [F141 or

(c) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners].

Textual Amendments

F132 Words in s. 37 heading inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 10(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F133 S. 37(A1) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 10(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F134 Words in s. 37(1)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(2)

F135 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(a)

F136 Words in s. 37(2) repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 46, 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(a) (with art. 3(3))

F137 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(b)

F138 Words in s. 37(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 28(3)(c)

F139 Words in s. 37(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 72(2); S.I. 2005/3255, art. 2(1), Sch.

F140 Word in s. 37(4) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3255, art. 2(1), Sch.

F141 S. 37(4)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 72(3); S.I. 2005/3255, art. 2(1), Sch.

38 Widow’s pension[F142 : deaths before 9 April 2001]. N.I.

[F143 (A1) This section applies only in cases where a woman's husband has died before 9 April 2001.]

(1) A woman who has been widowed shall be entitled to a widow’s pension at the rate determined in accordance with section 39 below if her late husband satisfied the contribution conditions for a widow’s pension specified in Schedule 3, Part I, paragraph 5 and either—

(a) she was, at the husband’s death, over the age of 45 but under the age of 65; or

(b) she ceased to be entitled to a widowed mother’s allowance at a time when she was over the age of 45 but under the age of 65.

(2) The widow shall not be entitled to the pension for any period after she remarries [F144 or forms a civil partnership], but, subject to that, she shall continue to be entitled to it until she attains the age of 65.

(3) A widow’s pension shall not be payable—

(a) for any period falling before the day on which the widow’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act;

(b) for any period for which she is entitled to a widowed mother’s allowance; F145 ...

(c) for any period during which she and a man to whom she is not married are living together as husband and wife; [F146 or

(d) for any period during which she and a woman who is not her civil partner are living together as if they were civil partners].

(4) In the case of a widow whose late husband died before 11th April 1988 and who either—

(a) was over the age of 40 but under the age of 55 at the time of her husband’s death; or

(b) is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

subsection (1) above shall have effect as if for “45” there were substituted “ 40 ”.

Textual Amendments

F142 Words in s. 38 heading inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 11(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F143 S. 38(A1) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 11(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F144 Words in s. 38(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 73(2); S.I. 2005/3255, art. 2(1), Sch.

F145 Word in s. 38(3) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3255, art. 2(1), Sch.

F146 S. 38(3)(d) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 73(3); S.I. 2005/3255, art. 2(1), Sch.

39 Rate of widowed mother’s allowance and widow’s pension. N.I.

(1) The weekly rate of—

(a) a widowed mother’s allowance,

(b) a widow’s pension,

shall be determined in accordance with the provisions of [F147 [F148 sections 44 to] [F149 45B]] below F150 ... as they apply in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F151 46] below.

(2) In the application of [F147 [F148 sections 44 to] [F149 45B]] below F150 ... by virtue of subsection (1) above—

(a) where the woman’s husband was over pensionable age when he died, references in those sections to the pensioner shall be taken as references to the husband, and

(b) where the husband was under pensionable age when he died, references in those sections to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the husband and the tax year in which he died.

[F152 (2A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F153 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where a widow’s pension is payable to a woman who was under the age of 55 at the time when the applicable qualifying condition was fulfilled, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied by the number of years by which her age at that time was less than 55 (any fraction of a year being counted as a year).

(5) For the purposes of subsection (4) above, the time when the applicable qualifying condition was fulfilled is the time when the woman’s late husband died or, as the case may be, the time when she ceased to be entitled to a widowed mother’s allowance.

(6) In the case of a widow whose late husband died before 11th April 1988 and who either—

(a) was over the age of 40 but under the age of 55 at the time of her husband’s death; or

(b) is over the age of 40 but under the age of 55 at the time when she ceases to be entitled to a widowed mother’s allowance,

subsection (4) above shall have effect as if for “55” there were substituted “ 50 ”.

Textual Amendments

F147 Words in s. 39(1)(2)(3) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 124(2)-(5)

F148 Words in s. 39(1)(2)(3) amendment continued (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 39; S.I. 2003/962, art. 2(3)(d)(iii)

F149 Words in s. 39(1)(2)(3) substituted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 7; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F150 Words in s. 39 repealed (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 3(a), Sch. 6 Pt. 4

F151 Figure in s. 39(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 3 (with s. 73); S.R. 2011/441, art. 2(c)(ii)

F152 S. 39(2A) inserted (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(1) (with s. 6(3)); S.I. 2010/2650

F153 S. 39(3) repealed (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 3(b), Sch. 6 Pt. 4

[F154 39A Widowed parent’s allowance. N.I.

[F155 (1) This section applies where—

(a) a person's spouse or civil partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)),

(b) the person has not married or formed a civil partnership after the death but before that day, and

(c) the person is under pensionable age on that day.]

[F155 (1A) This section does not apply in cases where a woman's husband has died before 9 April 2001.]

(2) The surviving spouse [F156 or civil partner] shall be entitled to a widowed parent’s allowance at the rate determined in accordance with section 39C below if the deceased spouse [F156 or civil partner] satisfied the contribution conditions for a widowed parent’s allowance specified in Schedule 3, Part I, paragraph 5 and—

(a) the surviving spouse [F156 or civil partner] is entitled to child benefit in respect of a child [F157 or qualifying young person] falling within subsection (3) below; F158 ...

(b) the surviving spouse is a woman who either—

(i) is pregnant by her late husband, or

(ii) if she and he were residing together immediately before the time of his death, is pregnant in circumstances falling within section 37(1)(c) above; [F159 or

(c) the surviving civil partner is a woman who—

(i) was residing together with the deceased civil partner immediately before the time of the death, and

(ii) is pregnant as the result of being artificially inseminated before that time with the semen of some person, or as a result of the placing in her before that time of an embryo, of an egg in the process of fertilisation, or of sperm and eggs].

(3) A child [F160 or qualifying young person] falls within this subsection if F161 ... the child [F162 or qualifying young person] is either—

(a) a son or daughter of the surviving spouse [F156 or civil partner] and the deceased spouse [F156 or civil partner]; or

(b) a child [F163 or qualifying young person] in respect of whom the deceased spouse [F156 or civil partner] was immediately before his or her death entitled to child benefit; or

(c) if the surviving spouse [F156 or civil partner] and the deceased spouse [F156 or civil partner] were residing together immediately before his or her death, a child [F163 or qualifying young person] in respect of whom the surviving spouse [F156 or civil partner] was then entitled to child benefit.

(4) The surviving spouse shall not be entitled to the allowance for any period after she or he remarries [F164 or forms a civil partnership], but, subject to that, the surviving spouse shall continue to be entitled to it for any period throughout which she or he—

(a) satisfies the requirements of subsection (2)(a) or (b) above; and

(b) is under pensionable age.

[F165 (4A) The surviving civil partner shall not be entitled to the allowance for any period after she or he forms a subsequent civil partnership or marries, but, subject to that, the surviving civil partner shall continue to be entitled to it for any period throughout which she or he—

(a) satisfies the requirements of subsection (2)(a) or (b) above; and

(b) is under pensionable age.]

(5) A widowed parent’s allowance shall not be payable—

(a) for any period falling before the day on which the surviving spouse’s [F166 or civil partner's] entitlement is to be regarded as commencing by virtue of section 5(1)(l) of the Administration Act; F167 ...

(b) for any period during which the surviving spouse [F156 or civil partner] and a person of the opposite sex to whom she or he is not married are living together as husband and wife; [F168 or

(c) for any period during which the surviving spouse or civil partner and a person of the same sex who is not his or her civil partner are living together as if they were civil partners].]

Textual Amendments

F154 Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 52(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F155 S. 39A(1)(1A) substituted for s. 39A(1) (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 12; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F156 Words in s. 39A inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(2); S.I. 2005/3255, art. 2(1), Sch.

F157 Words in s. 39A(2)(a) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(2)

F158 Word in s. 39A(2) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3255, art. 2(1), Sch.

F159 S. 39A(2)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(4); S.I. 2005/3255, art. 2(1), Sch.

F160 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(a)

F161 Words in s. 39A(3) repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 47, 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(a) (with art. 3(3))

F162 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(b)

F163 Words in s. 39A(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 29(3)(c)

F164 Words in s. 39A(4) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(5); S.I. 2005/3255, art. 2(1), Sch.

F165 S. 39A(4A) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(6); S.I. 2005/3255, art. 2(1), Sch.

F166 Words in s. 39A inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(3); S.I. 2005/3255, art. 2(1), Sch.

F167 Word in s. 39A(5) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(10)(b)(d), Sch. 30; S.I. 2005/3255, art. 2(1), Sch.

F168 S. 39A(5)(c) and preceding word inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 74(7); S.I. 2005/3255, art. 2(1), Sch.

F169 39B Bereavement allowance where no dependent children. N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F169 S. 39B repealed (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 13; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[F171 39C Rate of widowed parent’s allowance F170 ... N.I.

(1) The weekly rate of a widowed parent’s allowance shall be determined in accordance with the provisions of sections 44 to [F172 45AA and Schedules 4A and 4B below as they apply] in the case of a Category A retirement pension, but subject, in particular, to the following provisions of this section and section [F173 46] below.

[F174 (1A) In its application by virtue of subsection (1) above, section 44(4) below is to be read as if for the first amount specified in that provision there were substituted a reference to the amount prescribed for the purposes of this subsection.]

F175 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In the application of sections 44 to [F176 45AA and Schedules 4A and 4B below by virtue of subsection (1) above]—

(a) where the deceased spouse [F177 or civil partner] was over pensionable age at his or her death, references in those [F178 provisions] to the pensioner shall be taken as references to the deceased spouse [F177 or civil partner], and

(b) where the deceased spouse [F177 or civil partner] was under pensionable age at his or her death, references in those [F179 provisions] to the pensioner and the tax year in which he attained pensionable age shall be taken as references to the deceased spouse [F177 or civil partner] and the tax year in which he or she died.

(4) Where a widowed parent’s allowance is payable to a person whose spouse [F177 or civil partner] dies after [F180 5th October 2002], the additional pension falling to be calculated under sections 44 to [F181 45AA and Schedules 4A and 4B below] by virtue of subsection (1) above shall be one half of the amount which it would be apart from this subsection.

F182 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F170 Words in s. 39C heading omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(4); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F171 Ss. 39A-39C inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 52(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F172 Words in s. 39C(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(2)

F173 Figure in s. 39C(1) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 4(2)(c) (with s. 73); S.R. 2011/441, art. 2(c)(iv)

F174 S. 39C(1A)(2) substituted for s. 39C(2) (with effect in relation to the tax year 2010–11 and subsequent tax years) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 6(2)(a) (with s. 6(3)); S.I. 2010/2650

F175 S. 39C(2) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F176 Words in s. 39C(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(3)

F177 Words in s. 39C inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 76(a); S.I. 2005/3255, art. 2(1), Sch.

F178 Word in s. 39C(3)(a) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

F179 Word in s. 39C(3)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 4(3)

F180 Words in s. 39C(4) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(a)

F181 Words in s. 39C(4) substituted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 77(4)

F182 S. 39C(5) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 14(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

Modifications etc. (not altering text)

C19 S. 39C modified (6.10.2002) by S.R. 2001/441, art. 2

[F183 40 Long-term incapacity benefit for widows. N.I.

(1) Subject to subsection (2) below, this section applies to a woman who—

(a) on her late husband’s death is not entitled to a widowed mother’s allowance or subsequently ceases to be entitled to such an allowance;

(b) is incapable of work at the time when he dies or when she subsequently ceases to be so entitled;

(c) either—

(i) would have been entitled to a widow’s pension if she had been over the age of 45 when her husband died or when she ceased to be entitled to a widowed mother’s allowance; or

(ii) is entitled to such a pension with a reduction under section 39(4) above; and

(d) is not entitled to incapacity benefit apart from this section.

(2) This section does not apply to a woman unless—

(a) her husband died after 5th April 1979; or

(b) she ceased to be entitled to a widowed mother’s allowance after that date (whenever her husband died).

(3) A woman to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance; and

(b) is after that time and after the first 364 days of incapacity for work in that period.

(4) A woman to whom this section applies who is not entitled to long-term incapacity benefit under subsection (3) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when her late husband died or she subsequently ceased to be entitled to a widowed mother’s allowance; and

(b) is after that time and after the first 196 days of incapacity for work in that period.

For the purposes of this subsection a woman is terminally ill if she suffers from a progressive disease and her death in consequence of that disease can reasonably be expected within 6 months.

(5) The weekly rate of incapacity benefit payable under this section is—

(a) if the woman is not entitled to a widow’s pension, that which would apply if she were entitled to long-term incapacity benefit under section 30A above; and

(b) if she is entitled to a widow’s pension with a reduction under section 39(4) above, the difference between the weekly rate of that pension and the weekly rate referred to in paragraph (a) above.

(6) A woman is not entitled to incapacity benefit under this section if she is over pensionable age; but if she has attained pensionable age and the period of incapacity for work mentioned in subsection (3)(a) or (4)(a) above did not terminate before she attained that age—

(a) she shall, if not otherwise entitled to a Category A retirement pension, be entitled to such a pension; and

(b) the weekly rate of the Category A retirement pension to which she is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.

(7) Where a woman entitled to short-term incapacity benefit under subsection (4) above attains pensionable age and defers her entitlement to a Category A retirement pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.

(8) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (4) above.]

Textual Amendments

F183 S. 40 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 8; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Modifications etc. (not altering text)

C20 S. 40 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 22(a) (with reg. 3)

C21 S. 40(8) applied (1.5.1995) by 1994 c. 9, s. 139(6) (as inserted by 1995 c. 4, s. 141(3))

[F184 41 Long-term incapacity benefit for widowers. N.I.

(1) This section applies to a man whose wife has died on or after 6th April 1979 and who either—

(a) was incapable of work at the time when she died; or

(b) becomes incapable of work within the prescribed period after that time;

and is not entitled to incapacity benefit apart from this section.

(2) A man to whom this section applies is entitled to long-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when his wife died or within the prescribed period after that time; and

(b) is after that time and after the first 364 days of incapacity for work in that period.

(3) A man to whom this section applies who is not entitled to long-term incapacity benefit under subsection (2) above, but who is terminally ill, is entitled to short-term incapacity benefit under this section for any day of incapacity for work which—

(a) falls in a period of incapacity for work that began before the time when his late wife died or within the prescribed period after that time; and

(b) is after that time and after the first 196 days of incapacity for work in that period.

For the purposes of this subsection a man is terminally ill if he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 6 months.

(4) The weekly rate of incapacity benefit payable under this section is that which would apply if he were entitled to long-term incapacity benefit under section 30A above.

(5) A man is not entitled to incapacity benefit under this section if he is over pensionable age; but if he has attained pensionable age, and the period of incapacity for work mentioned in subsection (2)(a) or (3)(a) above did not terminate before he attained that age—

(a) he shall, if not otherwise entitled to a Category A retirement pension and also not entitled to a Category B retirement pension by virtue of [F185 the contributions of his wife], be entitled to a Category A retirement pension; and

(b) the weekly rate of the Category A retirement pension to which he is entitled (whether by virtue of paragraph (a) above or otherwise) shall be determined in the prescribed manner.

(6) Where a man entitled to short-term incapacity benefit under subsection (3) above attains pensionable age and defers his entitlement to a Category A retirement pension or makes an election under section 54(1) below, the days of incapacity for work falling within the period of incapacity for work mentioned in that subsection shall, for the purpose of determining any subsequent entitlement to incapacity benefit under section 30A above or the rate of that benefit, be treated as if they had been days of entitlement to short-term incapacity benefit.

(7) References to short-term incapacity benefit at the higher rate shall be construed as including short-term incapacity benefit payable under subsection (3) above.]

Textual Amendments

F184 S. 41 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 9; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F185 Words in s. 41(5)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(4)

Modifications etc. (not altering text)

C22 S. 41 excluded (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 22(a) (with reg. 3)

C23 S. 41(7) applied (1.5.1995) by 1994 c. 9, s. 139(6) (as inserted by 1995 c. 4, s. 141(3))

[F186 42 Entitlement under s. 40 or 41 after period of employment or training for work. N.I.

[F187 (1) Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a) the day following that on which he so ceased was a day of incapacity for work for him,

(b) he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and

(c) he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(1A) A person satisfies the relevant tax credit conditions on a day if—

(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.]

(2) Where—

(a) a person becomes engaged in training for work; and

(b) he was entitled to incapacity benefit under section 40 or 41 above for one or more of the 56 days immediately before he became so engaged; and

(c) the first day after he ceases to be so engaged is for him a day of incapacity for work and falls not later than the end of the period of two years beginning with the last day for which he was entitled to incapacity benefit under that section,

any day since that day in which he was engaged in training for work shall be treated for the purposes of any claim for incapacity benefit under that section for a period commencing after he ceases to be so engaged as having been a day of incapacity for work.

In this subsection “training for work” means training for work in pursuance of arrangements made under section 1(1) of the Employment and Training Act (Northern Ireland) 1950 or training of such other description as may be prescribed.

(3) For the purposes of this section “week” means any period of 7 days.]

Textual Amendments

F186 S. 42 substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 10; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F187 S. 42(1)(1A) substituted for s. 42(1) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 42; S.I. 2003/962, art. 2(3)(d)(iii)

Modifications etc. (not altering text)

C24 S. 42 modified (31.3.2003) by The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962), art. 5(3)

Retirement pensions (Categories A and B) N.I.

43 Persons entitled to more than one retirement pension. N.I.

(1) A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below [F188 and section 61ZC below (which deals with unusual cases involving units of additional pension)].

(2) A person who, apart from subsection (1) above, would be entitled for the same period to both—

(a) a Category A or a Category B retirement pension under this Part; and

(b) a Category C or a Category D retirement pension under Part III of this Act,

shall be entitled to both of those pensions for that period, subject to any adjustment of them in pursuance of regulations under section 71 of the Administration Act.

(3) A person who, apart from subsection (1) above, would be entitled—

[F189 (a) to both a Category A retirement pension and one or more Category B retirement pensions under this Part for the same period,]

[F189 (aa) to more than one Category B retirement pension (but not a Category A retirement pension) under this Part for the same period, or]

(b) to both a Category C and a Category D retirement pension under Part III of this Act for the same period,

may from time to time give notice in writing to the Department specifying which of the pensions referred to in [F190 paragraph (a), (aa) or (b) (as the case may be)] he wishes to receive.

(4) If a person gives such a notice, the pension so specified shall be the one to which he is entitled in respect of any week commencing after the date of the notice.

(5) If no such notice is given, the person shall be entitled to whichever of the pensions is from time to time the most favourable to him (whether it is the pension which he claimed or not).

[F191 (6) For the purposes of this section, a pension under section 55A [F192 or 55AA] below is not a retirement pension.]

Textual Amendments

F188 Word in s. 43(1) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 2; S.R. 2015/329, art. 2(3)

F189 S. 43(3)(a)(aa) substituted for s. 43(3)(a) (17.2.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(3), 272(a)

F190 Words in s. 43(3) substituted (17.2.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(3), 272(b)

F191 S. 43(6) added (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 8; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F192 Words in s. 43(6) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 3

44 Category A retirement pension. N.I.

(1) A person shall be entitled to a Category A retirement pension if—

[F193 (a) the person attained pensionable age before 6 April 2016,] and

[F194 (b) he satisfies the relevant conditions or condition;]

and, subject to the provisions of this Act, he shall become so entitled on the day on which he attains pensionable age and his entitlement shall continue throughout his life.

[F195 (1A) In subsection (1)(b) above “the relevant conditions or condition” means—

(a) in a case where the person attains pensionable age before 6th April 2010, the conditions specified in Schedule 3, Part 1, paragraph 5;

(b) in a case where the person attains pensionable age on or after that date, the condition specified in Schedule 3, Part 1, paragraph 5A.]

(2) A Category A retirement pension shall not be payable in respect of any period falling before the day on which the pensioner’s entitlement is to be regarded as commencing for that purpose by virtue of section 5(1)(l) of the Administration Act.

(3) A Category A retirement pension shall consist of—

(a) a basic pension payable at a weekly rate; and

(b) an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years [F196 or where the pensioner has one or more units of additional pension].

[F197 For units of additional pension, see section 14A.]

[F198 (4) The weekly rate of the basic pension shall be [F199 £122∙30] except that, so far as the sum is relevant for the purpose of calculating the lower rate of short-term incapacity benefit under section 30B(3) above, it shall be [F200 £102∙10].

In this subsection “the lower rate” means the rate payable for the first 196 days of entitlement in any period of incapacity for work.]

[F201 (5A) For the purpose of this section and section 45 below [F202 and [F203 Schedules 4A and 4B] to this Act]—

(a) there is a surplus in the pensioner’s earnings factor for a relevant year if that factor exceeds the qualifying earnings factor for [F204 that year,

(b) the amount of the surplus is the amount of that excess, and

(c) for the purposes of section 45(1) and (2)(a) and (b) below, the adjusted amount of the surplus] is the amount of that excess, as increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.]

(6) [F205 Subject to subsection (7A) below] any reference in this section or section 45 below [F206 or [F207 Schedule 4A or 4B] to this Act] to the pensioner’s earnings factor for any relevant year is a reference—

[F208 (za) where the relevant year is the first appointed year or any subsequent year, to the aggregate of his earnings factors derived from [F209 so much of his earnings as did not exceed [F210 the applicable limit] and] upon which primary Class 1 contributions have been paid or treated as paid in respect of that year;]

(a) where the relevant year is 1987-88 or any subsequent tax year [F211 before the first appointed year], to the aggregate of—

(i) his earnings factors derived from earnings upon which primary Class 1 contributions were paid or treated as paid in respect of that year, and

[F212 (ii) his earnings factors derived from Class 2 and Class 3 contributions actually paid in respect of that year, or, if less, the qualifying earnings factor for that year; and

(b) where the relevant year is an earlier tax year, to the aggregate of—

(i) his earnings factors derived from Class 1 contributions actually paid by him in respect of that year; and

(ii) his earnings factors derived from Class 2 and Class 3 contributions actually paid by him in respect of that year, or, if less, the qualifying earnings factor for that year.]

(7) In this section—

(a) “relevant year” means 1978-79 or any subsequent tax year in the period between—

(i) (inclusive) the tax year in which the pensioner attained the age of 16, and

(ii) (exclusive) the tax year in which he attained pensionable age;

(b) “final relevant year” means the last tax year which is a relevant year in relation to the pensioner;

[F213 (c) “the applicable limit” means—

(i) in relation to a tax year before [F214 2009–10], the upper earnings limit;

(ii) in relation to [F214 2009–10] or any subsequent tax year, the upper accrual point.]

[F215 (7A) The Department may prescribe circumstances in which pensioners’ earnings factors for any relevant year may be calculated in such manner as may be prescribed.]

(8) For the purposes of this section any order under Article 23 of the Pensions Order (which made provision corresponding to section 130 of the Administration Act) shall be treated as an order under section 130 (but without prejudice to sections 16 and 17 of the M3 Interpretation Act 1978).

Textual Amendments

F193 S. 44(1)(a) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 47

F194 S. 44(1)(b) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 1(2)

F195 S. 44(1A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 1(3)

F196 Words in s. 44(3)(b) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 3(a); S.R. 2015/329, art. 2(3)

F197 Words in s. 44(3) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 3(b); S.R. 2015/329, art. 2(3)

F198 S. 44(4) substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 64; S.R. 1998/312, art. 2(a)(b)(d), Sch. Pt. I

F199 Sum in s. 44(4) substituted (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 4(2)(b)

F200 Sum in s. 44(4) substituted (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 4(2)(a)

F201 S. 44(5A) substituted for s. 44(5) (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 125(1)(4)-(6)

F202 Words in s. 44(5A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(5); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F203 Words in s. 44(5A) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 5(2)

F204 Words in s. 44(5A) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(6); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F205 Words in s. 44(6) inserted (temp. from 1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), s. 6, Sch. 4 paras. 1, 2

F206 Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(7); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F207 Words in s. 44(6) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 5(3)

F208 S. 44(6)(za) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 29(2)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F209 Words in s. 44(6)(za) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 29

F210 Words in s. 44(6)(za) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(2)(a)

F211 Words in s. 44(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 29(2)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F212 S. 44(6)(a)(ii)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 125(2)(4)-(6)

F213 S. 44(7)(c) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 10(2)(b)

F214 Word in s. 44(7)(c) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 102(3), 118(2) (with s. 73)

F215 S. 44(7A) inserted (temp. from 1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 6, 7(2), Sch. 4 Pt. I paras. 1, 3

Modifications etc. (not altering text)

C25 S. 44(1)(a) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

C26 S. 44(5A) modified (29.12.2000) by S.R. 2000/360, reg. 2

Marginal Citations

M3 1978 c. 30.

[F216 44A Deemed earnings factors N.I.

[F217 (A1) Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.]

(1) For the purposes of section 44(6)(za) above, if any of the conditions in subsection (2) below is satisfied for a relevant year [F218 to which this subsection applies], a pensioner is deemed to have an earnings factor for that year which—

(a) is derived from [F219 so much of his earnings as did not exceed [F220 the applicable limit] and] on which primary Class 1 contributions were paid; and

(b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(2) The conditions referred to in subsection (1) above are that—

(a) the pensioner would, apart from this section, have an earnings factor for the year—

(i) equal to or greater than the qualifying earnings factor for the year; but

(ii) less than the low earnings threshold for the year;

(b) [F221 carer’s allowance]—

(i) was payable to the pensioner throughout the year; or

(ii) would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

(c) for the purposes of paragraph 5(7)(b) of Schedule 3, the pensioner is taken to be precluded from regular employment by responsibilities at home throughout the year by virtue of—

(i) the fact that child benefit was payable to him in respect of a child under the age of six; or

(ii) his satisfying such other condition as may be prescribed; or

(d) the pensioner is a person satisfying the requirement in subsection (3) below to whom long-term incapacity benefit [F222 or qualifying employment and support allowance] was payable throughout the year, or would have been so payable but for the fact that—

(i) he did not satisfy the contribution conditions specified in paragraph 2 of Schedule 3 [F223 or, as the case may be, [F224 in paragraphs 1 and 2] of Schedule 1 to the Welfare Reform Act (Northern Ireland) 2007]; or

(ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme.

(3) The requirement referred to in subsection (2)(d) above is that—

(a) for one or more relevant years the pensioner has paid, or (apart from this section) is treated as having paid, primary Class 1 contributions on earnings equal to or greater than the qualifying earnings factor; and

(b) the years for which he has such a factor constitute at least one tenth of his working life.

(4) For the purposes of subsection (3)(b) above—

(a) a pensioner’s working life shall not include—

(i) any tax year before 1978-79; or

(ii) any year in which he is deemed under subsection (1) above to have an earnings factor by virtue of fulfilling the condition in subsection (2)(b) or (c) above; and

(b) the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).

[F225 (4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—

(a) the requirement referred to in subsection (2)(d) above, and

(b) subsections (3) and (4) above.]

(5) The low earnings threshold for the first appointed year and subsequent tax years shall be £9,500 (but subject to section 130A of the Administration Act).

[F226 (5A) In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.]

(6) In subsection (2)(d)(ii) above, “occupational pension scheme” and “personal pension scheme” have the same meanings as in subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

[F227 (7) In subsection (2)(d) “qualifying employment and support allowance” means contributory employment and support allowance where—

(a) that allowance was payable for a continuous period of 52 weeks;

(b) that allowance included the support component under section 2(2) of the Welfare Reform Act (Northern Ireland) 2007; or

(c) in the case of—

(i) a man born between 6th April 1944 and 5th April 1947, or

(ii) a woman born between 6th April 1949 and 5th April 1951,

that allowance was payable for a continuous period of 13 weeks immediately following a period throughout which statutory sick pay was payable.]]

Textual Amendments

F216 S. 44A inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 29(3); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F217 S. 44A(A1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(2)

F218 Words in s. 44A(1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(3)

F219 Words in s. 44A(1)(a) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 6, 8(2), Sch. 1 para. 30

F220 Words in s. 44A(1)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 4(2) (with s. 73)

F221 Words in s. 44A(2)(b) substituted (21.10.2002 for certain purposes and 1.4.2003 otherwise) by The Deregulation (Carer's Allowance) Order (Northern Ireland) 2002 (S.R. 2002/321), arts. 1, 2(2)(a)(i)

F222 Words in s. 44A(2)(d) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286), regs. 1(b), 2(2)(a)(i)

F223 Words in s. 44A(2)(d)(i) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286), regs. 1(b), 2(2)(a)(ii)

F224 Words in s. 44A(2)(d)(i) substituted (28.6.2010) by The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2010 (S.R. 2010/200), regs. 1, 2

F225 S. 44A(4A) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 31(4)

F226 S. 44A(5A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 4(3) (with s. 73)

F227 S. 44A(7) added (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) Regulations (Northern Ireland) 2008 (S.R. 2008/286), regs. 1(b), 2(2)(b)

Modifications etc. (not altering text)

C27 S. 44A(1) modified (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 29(4); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

[F228 44B Deemed earnings factors: 2010–11 onwards N.I.

(1) This section applies to 2010–11 and subsequent tax years.

(2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—

(a) is derived from so much of his earnings as did not exceed [F229 the upper accrual point] and on which primary Class 1 contributions were paid; and

(b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—

(a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but

(b) less than the low earnings threshold for the year.

(4) Condition B is that the pensioner—

(a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but

(b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.

(5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.

(6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—

(a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and

(b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.

(7) In this section—

F230 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) “the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and

(c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.]

Textual Amendments

F228 Ss. 44B, 44C inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 7(1)

F229 Words in s. 44B(2)(a) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 5 (with s. 73)

F230 S. 44B(7)(a) repealed (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)

[F228 44C Earnings factor credits N.I.

(1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.

(2) In respect of each week—

(a) which falls in a relevant year to which this section applies, and

(b) in respect of which a pensioner is eligible for earnings factor enhancement,

the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.

This is subject to subsection (5) below.

(3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—

(a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));

(b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

(c) severe disablement allowance was payable to him for any part of that week;

(d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—

(i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or

(ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;

(e) he satisfies such other conditions as may be prescribed.

(4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

(5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.

(6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

(7) In section 44B above and this section—

(a) “the QEF” means the qualifying earnings factor, and

(b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.]

Textual Amendments

F228 Ss. 44B, 44C inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 7(1)

45 The additional pension in a Category A retirement pension. N.I.

(1) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be [F231 the sum of the following—

(a) in relation to any surpluses in the pensioner's earnings factors,] the weekly equivalent of 1 1/4 per cent. of the [F232 adjusted] amount of the surpluses mentioned in section 44(3)(b) above [F233 ; and

(b) if the pensioner has one or more units of additional pension, a specified amount for each of those units.]

(2) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be [F234 the sum of the following]—

(a) in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the [F232 adjusted] amount of those surpluses; and

(b) in relation to any surpluses in the pensioner’s earnings factors in a tax year after 1987-88 [F235 but before the first appointed year], the weekly equivalent of the relevant percentage of the [F232 adjusted] amount of those surpluses [F236 ; and

(c) in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this Act][F237 ; and

(d) in relation to the flat rate introduction year and subsequent tax years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act][F238 ; and

(e) if the pensioner has one or more units of additional pension, a specified amount for each of those units].

[F239 (2A) For the purposes of subsections (1)(b) and (2)(e) the “specified amount” is an amount to be specified by the Department in regulations.]

(3) In subsection (2)(b) above, “relevant percentage” means—

(a) 20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;

(b) (20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.

[F240 (3A) The following tax years fall within this subsection—

(a) the first appointed year;

(b) subsequent tax years [F241 before the flat rate introduction year].]

(4) In this section—

(a) X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and

(b) N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;

but paragraph (b) above is subject, in particular, to subsection (5) and, where applicable, section 46 below.

(5) Regulations may direct that in prescribed cases or classes of cases any tax year shall be disregarded for the purpose of calculating N under subsection (4)(b) above, if it is a tax year after 5th April 1978 in which the pensioner—

(a) was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or

(b) was precluded from regular employment by responsibilities at home, or

(c) in prescribed circumstances, would have been treated as falling within paragraph (a) or (b) above,

but not so as to reduce the number of years below 20.

(6) For the purposes of subsections (1) and (2) above, the weekly equivalent of [F242 any amount] shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking any 1/2p as nearest to the next whole penny.

(7) Where the amount falling to be rounded under subsection (6) above is a sum less than 1/2p, the amount calculated under that subsection shall be taken to be zero, notwithstanding any other provision of this Act or the Administration Act.

(8) The sums which are the weekly rate of the additional pension in a Category A retirement pension are subject to alteration by orders made by the Department under section 132 of the Administration Act.

Textual Amendments

F231 Words in s. 45(1)(a) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 4(2)(a); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

F232 Words in s. 45(1)(2)(a)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(8)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F233 S. 45(1)(b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 4(2)(b); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

F234 Words in s. 45(2) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(1)(a); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F235 Words in s. 45(2)(b) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(1)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F236 S. 45(2)(c) and preceding word added (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(1)(c); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F237 S. 45(2)(d) and preceding word added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 9(2)

F238 S. 45(2)(e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 4(3); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

F239 S. 45(2A) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 4(4); S.R. 2015/307, art. 2(2)(l); S.R. 2015/329, art. 2(3)

F240 S. 45(3A) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 30(2); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F241 Words in s. 45(3A)(b) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 9(3)

F242 Words in s. 45(6) substituted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(8)(b); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

[F243 45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor N.I.

(1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and

(b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

(2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—

(a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and

(b) in any other case, is a reference to the person to whom it is paid.

(3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.

(4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.

(5) In this section—

• “couple” has the same meaning as in Part 7 (see section 133);

• “relevant year” has the same meaning as in section 44.]

Textual Amendments

F243 S. 45AA inserted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 5(1) (with s. 73); S.R. 2011/441, art. 2(c)(v)

F244 45A Effect of family credit and disability working allowance on earnings factor. N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F244 S. 45A repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

[F245 45B Reduction of additional pension in Category A retirement pension: pension sharing. N.I.

(1) The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to a state scheme pension debit, and

(b) the debit is to any extent referable to the additional pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.

[F246 (7) The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(8) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “state scheme pension debit” means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.]

Textual Amendments

F245 S. 45B inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 47(1), Sch. 6 para. 2; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F246 S. 45B(7)(7A) substituted for s. 45B(7) (22.11.2000) by 2000 c. 4 (N.I.), s. 37(2); S.R. 2000/358, art. 2(a), Sch. Pt. I

46 Modifications of s. 45 for calculating the additional pension in certain benefits. N.I.

F247 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) [F248 or 39C(1)] F249 ... above or section F250 ... [F251 48B(2)] below in a case where the deceased spouse died under pensionable age [F252 or by virtue of section 39C(1) above or section F250 ... [F251 48B(2)] below in a case where the deceased civil partner died under pensionable age], the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

[F253 N=

(a)

the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or

(b)

the number of tax years in the period—

(i)

beginning with the tax year in which the deceased spouse [F254 or civil partner] (“S”) attained the age of 16 or if later 1978 79, and

(ii)

ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier.

whichever is the smaller number.]

.

[F255 (3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse [F256 or civil partner] died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

“N” =

“a

the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse [F256 or civil partner] dies, or

b

the number of tax years in the period—

(i)

beginning with the tax year in which the deceased spouse [F256 or civil partner] (“S”) attained the age of 16 or, if later, 1978-79, and

(ii)

ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier,

whichever is the smaller number. ”]

[F257 (4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse or civil partner died under pensionable age, section 45 above has effect subject to the following additional modifications—

(a) the omission of subsection (2)(d), and

(b) the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.]

Textual Amendments

F247 S. 46(1) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 Pt. I para. 12(a), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F248 Words in s. 46(2) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 4(a); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F249 Words in s. 46(2) repealed (13.4.1995) by The Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), art. 13(1)(2), Sch. 1 para. 12(b), Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F250 Words in s. 46(2) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 51

F251 Words in s. 46(2) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 6(2) (with s. 73); S.R. 2011/441, art. 2(c)(vii)

F252 Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(a); S.I. 2005/3255, art. 2(1), Sch.

F253 Words in s. 46(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 5

F254 Words in s. 46(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(b); S.I. 2005/3255, art. 2(1), Sch.

F255 S. 46(3) added (8.1.2001 for specified purposes and 9.4.2001 otherwise) by 2000 c. 4 (N.I.), s. 31(1); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(c)

F256 Words in s. 46(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 77(c); S.I. 2005/3255, art. 2(1), Sch.

F257 S. 46(4) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 6

47 Increase of Category A retirement pension for invalidity. N.I.

(1) Subject to section 61 below, the weekly rate of a Category A retirement pension shall be increased if the pensioner was entitled to an [F258 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above] in respect of—

(a) any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or

(b) the last day before the beginning of that period;

and the increase shall, subject to subsection (2) below, be of an amount equal to the appropriate weekly rate of the [F258 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above] on that day.

(2) Where for any period the weekly rate of a Category A retirement pension includes an additional pension, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under subsection (1) above and the pensioner shall be entitled to an increase under that subsection only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(3) In subsection (2) above the “relevant amount” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of [F259 section 42 of the Pensions Act].

[F260 (3A) In subsections (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension.

(3B) For units of additional pension, see section 14A.]

(4) In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.

(5) In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s [F258 age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above], regard shall be had to the rates in force from time to time.

(6) Regulations may provide that subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations.

Textual Amendments

F258 Words in s. 47(1)(5) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. I para. 13; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F259 Words in s. 47(3) substituted (7.2.1994) by 1993 c. 49, s. 184, Sch. 7 para. 33; S.R. 1994/17, art. 2

F260 S. 47(3A)(3B) inserted (12.10.2015) by The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308), arts. 1, 2(2)

Modifications etc. (not altering text)

C28 S. 47 modified (7.2.1994) by 1993 c. 49, s. 42(4); S.R. 1994/17, art. 2

S. 47 modified (13.4.1995) by S.R. 1995/35, reg. 23

C29 S. 47(1) modified (7.2.1994) by 1993 c. 49, s. 42(5); S.R. 1994/17, art. 2

C30 S. 47(2) modified (7.2.1994) by 1993 c. 49, s. 44(2); S.R. 1994/17, art. 2

48 Use of former spouse’s contributions. N.I.

(1) Where a person [F261 who attained pensionable age before 6 April 2016]—

(a) has been [F262 in a relevant relationship], and

(b) in respect of the tax year in which the [F263 relationship] terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,

then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse [F264 or civil partner] may to the prescribed extent be treated as if they were his own contributions.

(2) Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his [F265 relevant relationship] also occurred before that date.

[F266 (2A) Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.]

[F267 (3) Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.]

[F267 (4) In this section, “relevant relationship” means a marriage or civil partnership.]

Textual Amendments

F261 Words in s. 48(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 48(2)

F262 Words in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(a); S.I. 2005/3255, art. 2(1), Sch.

F263 Word in s. 48(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(b); S.I. 2005/3255, art. 2(1), Sch.

F264 Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(2)(c); S.I. 2005/3255, art. 2(1), Sch.

F265 Words in s. 48(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(3); S.I. 2005/3255, art. 2(1), Sch.

F266 S. 48(2A) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 48(3)

F267 S. 48(3)(4) substituted for s. 48(3) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 78(4); S.I. 2005/3255, art. 2(1), Sch.

Modifications etc. (not altering text)

C31 S. 48(1) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[F268 48A Category B retirement pension for married person or civil partner N.I.

(1) A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the spouse—

(i) has attained pensionable age, and

(ii) satisfies the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose spouse was born before 6 April 1950.

(3) A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the contributing civil partner—

(i) was born on or after 6 April 1950,

(ii) has attained pensionable age, and

(iii) satisfies the condition in paragraph 5A of Schedule 3.

(4) A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5) A person ceases to be entitled to a Category B retirement pension under this section if—

(a) the person's spouse or civil partner dies (but see sections 48B and 51), or

(b) the person otherwise ceases to be married or in the civil partnership (but see section 48AA).

(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a) in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.]

Textual Amendments

F268 Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 52

Modifications etc. (not altering text)

C32 S. 48A(1)(3) applied (with modifications) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[F268 48AA Category B retirement pension for divorcee or former civil partner N.I.

(1) A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the marriage was dissolved, and

(b) the former spouse—

(i) attained pensionable age before the marriage was dissolved, and

(ii) satisfied the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950.

(3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the civil partnership was dissolved, and

(b) the former civil partner—

(i) was born on or after 6 April 1950,

(ii) attained pensionable age before the civil partnership was dissolved, and

(iii) satisfied the condition in paragraph 5A of Schedule 3.

(4) During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5) During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).

(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a) in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.]

Textual Amendments

F268 Ss. 48A, 48AA substituted for s. 48A (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 52

[F269 48B Category B retirement pension for widows and widowers. N.I.

[F270 (1) A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a) the pensioner attained pensionable age—

(i) before 6 April 2016, and

(ii) before the spouse died, and

(b) the spouse satisfied the relevant contribution condition.]

[F270 (1ZA) But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010.]

[F270 (1ZB) In subsection (1)(b) “the relevant contribution condition” means—

(a) in a case where the spouse—

(i) died before 6 April 2010, or

(ii) died on or after that date having attained pensionable age before that date,

the conditions in paragraph 5 of Schedule 3, and

(b) in any other case, the condition in paragraph 5A of Schedule 3.]

[F270 (1A) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

(a) the pensioner attained pensionable age—

(i) on or after 6 April 2010 but before 6 April 2016, and

(ii) before the civil partner died, and

(b) the civil partner satisfied the relevant contribution condition.]

[F270 (1B) In subsection (1A)(b) “the relevant contribution condition” means—

(a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in any other case, the condition in paragraph 5A of Schedule 3.]

(2) A Category B retirement pension payable by virtue of subsection (1) [F271 or (1A)] above shall be payable at a weekly rate corresponding to—

(a) the weekly rate of the basic pension, plus

(b) half of the weekly rate of the additional pension,

determined in accordance with the provision of sections 44 to [F272 45B] above [F273 and [F274 Schedules 4A and 4B] to this Act] as they apply in relation to a Category A retirement pension, but subject to section [F275 46] above and the modifications in subsection (3) below and section 48C(4) below.

(3) Where the spouse [F276 or civil partner] died under pensionable age, references in the provisions of section 44 to [F272 45B] above [F273 and Schedule 4A to this Act] as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse [F276 or civil partner] died.

[F277 (3A) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.]

[F278 (4) A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—

(a) she attained pensionable age before 6 April 2016, and

(b) the condition in subsection (5) is satisfied.]

[F278 (4A) A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—

(a) he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and

(b) the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).]

(5) The condition is that the pensioner—

(a) is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and

(b) became entitled to that pension in consequence of the spouse’s death.

(6) A Category B retirement pension payable by virtue of subsection (4) [F279 or (4A)] above shall be payable—

(a) where the pensioner is a woman, at the same weekly rate as her widow’s pension and

(b) where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.

(7) The assumption referred to in subsections [F280 (4A)] and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.

[F281 (8) Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after [F282 9 April 2001].]

[F283 (9) Subsection (10) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—

(a) attained pensionable age on or after 6th April 2016, and

(b) died after attaining pensionable age.

(10) Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual uprating of benefits).]]

Textual Amendments

F269 Ss. 48A-48C substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 3(1)

F270 S. 48B(1)-(1B) substituted for s. 48B(1)-(1A) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(2)

F271 Words in s. 48B(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 80(3); S.I. 2005/3255, art. 2(1), Sch.

F272 Words in s. 48B(2)(3) substituted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 10; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F273 Words in s. 48B(2)(3) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(10); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F274 Words in s. 48B(2) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 8

F275 Figure in s. 48B(2) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 8(b) (with s. 73); S.R. 2011/441, art. 2(c)(ix)

F276 Words in s. 48B(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 80(4); S.I. 2005/3255, art. 2(1), Sch.

F277 S. 48B(3A) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(3)

F278 S. 48B(4)-(4A) substituted for s. 48B(4) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(4)

F279 Words in s. 48B(6) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(5)

F280 Word in s. 48B(7) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 53(6)

F281 S. 48B(8) added (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 5; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F282 Words in s. 48B(8) substituted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 15; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F283 S. 48B(9)(10) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(3)

Modifications etc. (not altering text)

C33 S. 48B restricted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 3(3)

C34 S. 48B modified (6.10.2002) by S.R. 2001/441, art. 2

C35 S. 48B(1)(1A)(4)(4A) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[F284 48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B. N.I.

(1) Subsection (2) below applies where a person (“the pensioner”) [F285 who attained pensionable age before 6 April 2016]—

(a) was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse [F286 or civil partner]; and

(b) has not [F287 following that death married or formed a civil partnership].

(2) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse [F286 or civil partner], which shall be payable at the same weekly rate as the widowed parent’s allowance.

(3) Subsections (4) to (10) below apply where a person (“the pensioner”) [F288 who attained pensionable age before 6 April 2016]—

(a) was in consequence of the death of his or her spouse [F286 or civil partner] either—

(i) entitled to a bereavement allowance [F289 under section 39B (before that section was repealed)] at any time prior to attaining that age, or

(ii) entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and

(b) has not [F290 following that death married or formed a civil partnership].

(4) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse [F286 or civil partner].

(5) A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to [F291 45AA] [F292 and 45B] above [F293 and [F294 Schedules 4A and 4B] to this Act] as they apply in relation to a Category A retirement pension, but [F295 subject to section [F296 46] above and to the following provisions of this section and the modification in section 48C(4) below.]

(6) Where the spouse [F286 or civil partner] died under pensionable age, references in the provisions of sections 44 to [F297 45AA] [F298 and 45B] above [F293 and Schedule 4A to this Act], as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse [F286 or civil partner] died.

(7) Where the spouse [F286 or civil partner] dies after [F299 5th October 2002], the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection.

(8) Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—

(a) by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or

(b) by ten, if that number exceeds ten.

(9) In subsection (8) above “the relevant time” means—

(a) where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse [F286 or civil partner], the time when the pensioner’s entitlement to that allowance ended; and

(b) otherwise, the time of the spouse’s [F300 or civil partner's] death.

(10) The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s [F300 or civil partner's] death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 132 of the Administration Act (annual up-rating of benefits).]

Textual Amendments

F284 S. 48BB inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 53; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F285 Words in s. 48BB(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 54(2)

F286 Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(2); S.I. 2005/3255, art. 2(1), Sch.

F287 Words in s. 48BB(1)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(4); S.I. 2005/3255, art. 2(1), Sch.

F288 Words in s. 48BB(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 54(3)

F289 Words in s. 48BB(3)(a)(i) inserted (6.4.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 16; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F290 Words in s. 48BB(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(4); S.I. 2005/3255, art. 2(1), Sch.

F291 Figure in s. 48BB(5) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(2)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

F292 Words in s. 48BB(5) inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(2)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

F293 Words in s. 48BB(5)(6) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(11); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F294 Words in s. 48BB(5) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 9(a)

F295 Words in s. 48BB(5) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 9(b)

F296 Figure in s. 48BB(5) substituted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(2)(d) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

F297 Figure in s. 48BB(6) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(3)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

F298 Words in s. 48BB(6) inserted (3.1.2012) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(3)(b) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

F299 Words in s. 48BB(7) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(b)

F300 Words in s. 48BB inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 81(3); S.I. 2005/3255, art. 2(1), Sch.

Modifications etc. (not altering text)

C36 S. 48BB modified (6.10.2002) by S.R. 2001/441, art. 2

C37 S. 48BB(1)(3) modified (6.4.2016) in accordance with Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), ss. 8(1)(e), 9, 53(3), Sch. 5 (with s. 8(9)(b))

[F301 48C Category B retirement pension: general. N.I.

(1) Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life.

(2) In any case where—

(a) a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and

(b) section 47(1) above would apply for the increase of the Category A retirement pension,

section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 42(5) of the Pensions Act.

(3) In the case of a pensioner whose spouse died on or before [F302 5th October 2002]], [F303 section] 48B(2)(b) above shall have effect with the omission of the words “half of”.

(4) In the application of the provisions of section 44 to [F304 45B] above [F305 and [F306 Schedules 4A and 4B] to this Act] by virtue of sections F307 ... [F308 48B(2) or 48BB(5)] above, references in those provisions to the pensioner shall be taken as references to the spouse [F309 or civil partner].

Textual Amendments

F301 Ss. 48A-48C substituted for ss. 49, 50 (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 3(1)

F302 Words in s. 48C(3) substituted (retrospectively) by virtue of 2000 c. 4 (N.I.), s. 35(1)(a)(2)(b)

F303 Word in s. 48C(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 55(2)

F304 Words in s. 48C(4) substituted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 11; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F305 Words in s. 48C(4) inserted (8.1.2001, 1.2.2001 for specified purposes and 6.4.2002 otherwise) by 2000 c. 4 (N.I.), s. 33(12); S.R. 2000/358, art. 2(e), Sch. Pt. IV (as amended by S.R. 2000/374, art. 3); S.R. 2001/34, art. 2(a)

F306 Words in s. 48C(4) substituted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 2 para. 10

F307 Word in s. 48C(4) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 55(3)

F308 Words in s. 48C(4) substituted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 6; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F309 Words in s. 48C(4) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 2

F301 X1 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F301 X2 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F311 51 Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010 N.I.

(1) A man (the pensioner) whose wife died while they were married is entitled to a Category B retirement pension if—

(a) they were both over pensionable age at the time of the death,

(b) the pensioner attained pensionable age before 6 April 2010, and

(c) the wife satisfied the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose wife died before 6 April 1979.

(3) In subsection (1)(c) “the relevant contribution condition” means—

(a) in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(4) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—

(a) they were both over pensionable age at the time of the death,

(b) the pensioner attained pensionable age before 6 April 2010, and

(c) the deceased civil partner satisfied the relevant contribution condition.

(5) In subsection (4)(c) “the relevant contribution condition” means—

(a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(6) The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and [F312 Schedules 4A and 4B] as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.

(7) But in the case of—

(a) a man whose wife dies after 5 October 2002, or

(b) a surviving civil partner,

any amount of additional pension falling to be calculated under subsection (6) is to be halved.

(8) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(9) Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.

[F313 (10) Subsection (11) applies in the case of a pensioner whose spouse or civil partner—

(a) attained pensionable age on or after 6 April 2016, and

(b) died after attaining pensionable age.

(11) Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 132 of the Administration Act (annual up-rating of benefits).]]

Textual Amendments

F311 S. 51 substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 56

F312 Words in s. 51(6) substituted (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(4)(a)

F313 S. 51(10)(11) added (6.4.2016) by The Pensions (2015 Act) (Consequential and Supplementary Amendments) Order (Northern Ireland) 2016 (S.R. 2016/78), arts. 1, 2(4)(b)

[F314 51A Special provision for married people. N.I.

(1) This section has effect where, apart from section 43(1) above, a married person [F315 or civil partner] would be entitled both—

(a) to a Category A retirement pension, and

(b) to a Category B retirement pension by virtue of the contributions of the other party to the marriage [F316 or civil partnership].

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the weekly rate of the Category B retirement pension.

(3) This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979.]

Textual Amendments

F314 S. 51A inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(6)

F315 Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 83(a); S.I. 2005/3255, art. 2(1), Sch.

F316 Words in s. 51A(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 83(b); S.I. 2005/3255, art. 2(1), Sch.

52 Special provision for surviving spouses. N.I.

(1) This section has effect where, apart from section 43(1) above, a person would be entitled both—

(a) to a Category A retirement pension; and

[F317 (b) to a Category B retirement pension by virtue of the contributions of a spouse [F318 or civil partner] who has died.]

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the basic pension in the rate of the Category B retirement pension,

“full amount”meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.

(3) If the additional pension in the Category A retirement pension falls short of the [F319 maximum amount specified in regulations], that additional pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the additional pension in the Category B retirement pension.

[F320 (3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.

(3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).]

(4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.

Textual Amendments

F317 S. 52(1)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(7)

F318 Words in s. 52(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 84; S.I. 2005/3255, art. 2(1), Sch.

F319 Words in s. 52(3) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 57

F320 S. 52(3A)(3B) inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 5; S.R. 2015/329, art. 2(3)

F321 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F321 S. 53 repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, 168, Sch. 2 Pt. III para. 18(6), Sch. 5 Pt. II

54 Category A and Category B retirement pensions: supplemental provisions. N.I.

(1) Regulations may provide that in the case of a person of any prescribed description who—

(a) has become entitled to a Category A or Category B retirement pension F322 ... ; and

(b) elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,

this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension [F323 or to a shared additional pension].

(2) Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of [F324 Chapter II of Part II of the Social Security (Northern Ireland) Order 1998] as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Department necessary or expedient.

F325 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F326 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F322 Words in s. 54(1)(a) repealed (6.4.2005) by The Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213), Sch. 2 para. 6(1)(5), Sch. 5 Pt. II (as amended by S.I. 2005/255, art. 273(3))

F323 Words in s. 54(1) inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 12; S.R. 2000/133, art. 2(3), Sch. Pt. IV

F324 Words in s. 54(2) substituted (5.10.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 44; S.R. 1999/407, art. 2(a)

F325 S. 54(3) repealed (6.4.2010) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 2(5), Sch. 1 para. 6, Sch. 6 Pt. 1

F326 S. 54(4) repealed (16.12.1995 subject to Sch. 2 of the amending S.I.) by virtue of S.I. 1995/3213 (N.I. 22), arts. 1(3), 131(2), 168, Sch. 5 Pt. II

[F327 55 Pension increase or lump sum where entitlement to retirement pension is deferred N.I.

(1) Where a person's entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.

(2) In that Schedule—

• paragraph A1 makes provision enabling an election to be made where the pensioner's entitlement is deferred

• paragraphs 1 to 3 make provision about increasing pension where the pensioner's entitlement is deferred

• paragraphs 3A and 3B make provision about lump sum payments where the pensioner's entitlement is deferred

• paragraph 3C makes provision enabling an election to be made where the pensioner's deceased spouse [F328 or civil partner] has deferred entitlement

• paragraphs 4 to 7 make provision about increasing pension where the pensioner's deceased spouse [F328 or civil partner] has deferred entitlement

• paragraphs 7A and 7B make provision about lump sum payments where the pensioner's deceased spouse [F328 or civil partner] has deferred entitlement

• paragraphs 7C to 9 make supplementary provision.

(3) For the purposes of this Act a person's entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—

[F329 (a) does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or]

(b) in consequence of an election under section 54(1) above, falls to be treated as not having become entitled to that pension,

and, in relation to any such pension, “period of deferment” shall be construed accordingly.]

Textual Amendments

F327 S. 55 substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(4), 273(1)

F328 Words in s. 55(2) inserted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(3), Sch. para. 4(a)

F329 S. 55(3)(a) substituted (6.4.2010) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 2(5), Sch. 1 para. 7

[F330 Shared additional pension] N.I.

Textual Amendments

F330 Ss. 55A-55C and cross-heading inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 47(1), Sch. 6 para. 3; S.R. 2000/133, art. 2(3), Sch. Pt. IV

[F330 55A Shared additional pension [F331 because of an old state scheme pension credit] . N.I.

[F332 (1) A person is entitled to a shared additional pension under this section if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the person is entitled to an old state scheme pension credit.]

(2) A person’s entitlement to a shared additional pension [F333 under this section] shall continue throughout his life.

(3) The weekly rate of a shared additional pension [F334 under this section] shall be the appropriate weekly amount, unless the pensioner’s entitlement to the [F335 old] state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the [F336 old] state scheme pension credit.

(5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the [F337 old] state scheme pension credit arose, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.

[F338 (6) The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.

(6A) The power conferred by subsection (6) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(7) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “[F339 old] state scheme pension credit” means a credit under Article 46(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (credit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner becomes entitled to the [F339 old] state scheme pension credit.]

Textual Amendments

F331 Word in s. 55A heading inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(5)

F332 S. 55A(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(2)

F333 Words in s. 55A(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(3)

F334 Words in s. 55A(3) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(3)

F335 Word in s. 55A(3) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

F336 Word in s. 55A(4) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

F337 Word in s. 55A(5) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

F338 S. 55A(6)(6A) substituted for s. 55A(6) (22.11.2000) by 2000 c. 4 (N.I.), s. 37(3); S.R. 2000/358, art. 2(a), Sch. Pt. I

F339 Word in s. 55A(7) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 4(4)

Modifications etc. (not altering text)

C38 S. 55A: sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 4(4)

[F340 55AA Shared additional pension because of a new state scheme pension credit N.I.

(1) A person is entitled to a shared additional pension under this section if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the person is entitled to a new state scheme pension credit.

(2) A person's entitlement to a shared additional pension under this section continues throughout his or her life.

(3) The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit.

(4) In this section “new state scheme pension credit” means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.]

Textual Amendments

F340 S. 55AA inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 5

Modifications etc. (not altering text)

C39 S. 55AA: sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 4(4)

[F330 55B Reduction of shared additional pension: pension sharing. N.I.

(1) The weekly rate of a shared additional pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to [F341 an old] state scheme pension debit, and

(b) the debit is to any extent referable to the pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section [F342 55A or 55AA above (as the case may be)] which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.

[F343 (7) The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.]

(8) In this section—

• “final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

• “[F344 old] state scheme pension debit”, means a debit under Article 46(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (debit for the purposes of this Part of this Act);

• “valuation day” means the day on which the pensioner became subject to the state scheme pension debit.]

Textual Amendments

F341 Word in s. 55B(1)(a) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(2)

F342 Words in s. 55B(5) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(3)

F343 S. 55B(7)(7A) substituted for s. 55B(7) (22.11.2000) by 2000 c. 4 (N.I.), s. 37(4); S.R. 2000/358, art. 2(a), Sch. Pt. I

F344 Word in s. 55B(8) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 6(4)

[F345 55C Pension increase or lump sum where entitlement to shared additional pension is deferred N.I.

(1) Where a person's entitlement to a shared additional pension is deferred, Schedule 5A to this Act has effect.

(2) In that Schedule—

• paragraph 1 makes provision enabling an election to be made where the person's entitlement is deferred

• paragraphs 2 and 3 make provision about increasing pension where the person's entitlement is deferred

• paragraphs 4 and 5 make provision about lump sum payments where the person's entitlement is deferred.

(3) For the purposes of this Act, a person's entitlement to a shared additional pension is deferred—

(a) where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement is deferred, if and so long as his entitlement to such a pension is deferred, and

(b) otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim),

and, in relation to a shared additional pension, “period of deferment” shall be construed accordingly.]

Textual Amendments

F345 S. 55C substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), arts. 1(4), 273(2)

Child’s special allowance N.I.

56 Child’s special allowance - existing beneficiaries. N.I.

(1) Subject to the provisions of this Act F346 ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—

(a) the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and

(b) she is entitled to child benefit in respect of a child and either—

(i) she was so entitled immediately before that husband’s death; or

(ii) in such circumstances as may be prescribed, he was then so entitled; and

(c) either—

(i) that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or

(ii) at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.

(2) A child’s special allowance shall not be payable to a woman—

(a) for any period after her remarriage; or

(b) for any period during which she and a man to whom she is not married are living together as husband and wife.

(3) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.

(4) Those conditions are—

(a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or

(b) that the requisite contributions are being made to the cost of providing for the child.

(5) The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—

(a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—

(i) by the beneficiary; or

(ii) where the beneficiary is one of two spouses residing together, by them together; and

(b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.

(6) A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987—

(a) satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and

(b) was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,

and who has so continued since 6th April 1987.

Textual Amendments

F346 Words in s. 56(1) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

Provisions relating to unemployment benefit, sickness benefit and invalidity benefit N.I.

F347 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F347 S. 57 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 14, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

F348 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F348 S. 58 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 15, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Invalidity benefit - disqualifications, etc. N.I.

F349 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N.I.

Textual Amendments

F349 S. 59 repealed (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1)(2), Sch. 1 Pt. I para. 16, Sch. 2; S.R. 1994/450, art. 2(d), Sch. Pt. IV

Partial satisfaction of contribution conditions N.I.

60 Partial satisfaction of contribution conditions. N.I.

(1) Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely—

(a) a widowed mother’s allowance,

[F350 (aa) a widowed parent’s allowance,]

F351 (ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a widow’s pension,

(c) a Category A retirement pension,

(d) a Category B retirement pension,

in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.

(2) Subject to subsection (8) below, in any case where—

(a) an employed earner who is married [F352 or a civil partner] dies as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution conditions are not wholly satisfied in respect of [F353 the employed earner],

those conditions shall be taken to be satisfied for the purposes of [F354 the entitlement of the employed earner’s [F355 widow, widower or surviving civil partner]] to any of the benefits specified in subsection (3) below.

(3) The benefits referred to in subsection (2) above are the following—

F356 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a widowed mother’s allowance;

[F357 (ba) a widowed parent’s allowance,]

F356 (bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) a widow’s pension;

[F358 (d) a Category B retirement pension payable by virtue of section 48B [F359 or 48BB] above.]

(4) Subject to [F360 subsection (7)] below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.

(5) Subject to [F360 subsection (7)] below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).

F361 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Regulations may provide that where—

(a) a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and

(b) that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,

that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.

(8) Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.

[F362 (9) References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part 1, paragraph 5A applies.]

Textual Amendments

F350 S. 60(1)(aa)(ab) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 7(2); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F351 S. 60(1)(ab) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 17(2); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F352 Words in s. 60(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 85(a); S.I. 2005/3255, art. 2(1), Sch.

F353 Words in s. 60(2)(b) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(9)(a)

F354 Words in s. 60(2) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(9)(a)

F355 Words in s. 60(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 85(b); S.I. 2005/3255, art. 2(1), Sch.

F356 S. 60(3)(a)(bb) omitted (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 17(3); S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F357 S. 60(3)(ba)(bb) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 7(3)(b); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F358 S. 60(3)(d) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 18(9)(b)

F359 Words in s. 60(3)(d) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 7(3)(c); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F360 Words in s. 60(4)(5) substituted (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 3 para. 45; S.I. 2003/962, art. 2(3)(d)(iii)

F361 S. 60(6) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

F362 S. 60(9) added (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 4

[F363 60A Failure to satisfy contribution condition in paragraph 5A of Schedule 3 N.I.

(1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.

(2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.

(3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.

(4) “The contributor” means the person by whom the condition is to be satisfied.

(5) In any case where—

(a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,

that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.

(6) In subsections (1) to (3) above, any reference—

(a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or

(b) to the requirements of paragraph 5A(2)(a) and (b),

includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).]

Textual Amendments

F363 S. 60A inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 5

61 Exclusion of increase of benefit for failure to satisfy contribution condition. N.I.

(1) A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance [F364 or widowed parent’s allowance] which is so payable shall not be increased under section 47(1) above or under Part IV below F365 ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.

[F366 (2) Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined—

(a) would have been payable only by virtue of section 60 above, and

(b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,

the benefit shall not be increased under section 47(1) above or under Part IV belowF365 ... .]

Textual Amendments

F364 Words in s. 61(1) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 8; S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F365 Words in s. 61(1)(2) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

F366 S. 61(2) substituted (7.10.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 6; S.R. 1996/401, art. 2

Modifications etc. (not altering text)

C40 S. 61 modified (13.4.1995) by S.R. 1995/35, reg. 23

[F367 61ZA Shortfall in contributions: people with units of additional pension N.I.

(1) This section applies to a person who has one or more units of additional pension if the person—

(a) is not entitled to a Category A retirement pension, but

(b) would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension.

(3) But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

Textual Amendments

F367 Ss. 61ZA-61ZC inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 6; S.R. 2015/329, art. 2(3)

61ZB Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension N.I.

(1) This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person—

(a) is not entitled to a Category B retirement pension as a result of the death, but

(b) would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension.

(3) But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

Textual Amendments

F367 Ss. 61ZA-61ZC inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 6; S.R. 2015/329, art. 2(3)

61ZC Entitlement to more than one pension: sections 61ZA and 61ZB N.I.

(1) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension because of section 61ZA, and

(b) one Category B retirement pension.

(2) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension, and

(b) one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them).

(3) Accordingly—

(a) in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”,

(b) in sections 43(3)(a) and (aa), 51A and 52 “Category A retirement pension” does not include a pension to which a person is entitled because of section 61ZA, and

(c) in sections 43(3)(a) and 52 “Category B retirement pension” does not include a pension to which a person is entitled because of section 61ZB.]

Textual Amendments

F367 Ss. 61ZA-61ZC inserted (12.10.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 15 para. 6; S.R. 2015/329, art. 2(3)

[F368 61A Contributions paid in error. N.I.

(1) This section applies in the case of any individual if—

(a) the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

(b) prescribed conditions are satisfied.

(2) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the [F369 Inland Revenue are] of the opinion that it is appropriate for the regulations to apply to the individual,

provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly, those contributions had been properly paid.

(3) The reference in subsection (2) above to additional pension is to additional pension for the individual or the individual’s spouse [F370 or civil partner] falling to be calculated under section 45 above for the purposes of—

(a) Category A retirement pension,

(b) Category B retirement pension for [F371 widows, widowers or surviving civil partners] [F372 (payment by virtue of section 48B or 48BB above)],

(c) widowed mother’s allowance and widow’s pension, [F373 and]

[F374 (ca) widowed parent’s allowance,] and

(d) incapacity benefit (except in transitional cases).

(4) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the [F369 Inland Revenue are] of the opinion that it is appropriate for regulations made by virtue of Article 6(8) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,

provide for the regulations made by virtue of that Article to have effect as if, in relation to the provisions in force before the commencement of that Article with respect to that additional pension element, the individual had been an employed earner and, accordingly, the contributions had been properly paid.

(5) Where such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual, regulations under paragraph 8(1)(m) of Schedule 1 to this Act may not require the amounts paid by way of primary Class 1 contributions to be repaid.

(6) Regulations may provide, where—

(a) such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,

(b) prescribed conditions are satisfied, and

(c) the amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 39 of the Pensions Act (contributions to personal pension schemes),

for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.]

Textual Amendments

F368 S. 61A inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 130

F369 Words in s. 61A(2)(b)(4)(b) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 9 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

F370 Words in s. 61A(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 86(a); S.I. 2005/3175, art. 2(1), Sch. 1

F371 Words in s. 61A(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 86(b); S.I. 2005/3175, art. 2(1), Sch. 1

F372 Words in s. 61A(3)(b) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 9(a); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

F373 Word in s. 61A(3) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 3(6); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2

F374 S. 61A(3)(ca) inserted (24.4.2000 for specified purposes and 9.4.2001 otherwise) by S.I. 1999/3147 (N.I. 11), art. 67, Sch. 8 para. 9(b); S.R. 2000/133, art. 2(3)(a), Sch. Pt. I

Graduated retirement benefit N.I.

62 Graduated retirement benefit. N.I.

(1) So long as sections 35 and 36 of the National Insurance Act (Northern Ireland) 1966M4 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975M5 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—

(a) for [F375 amending section 35(2) of the National Insurance Act (Northern Ireland) 1966 (value of unit of graduated contributions) so that the value is the same for women as it is for men for replacing section 35(4) of that Act] (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of [F376 paragraphs A1 to 3B and 7C] of Schedule 5 to this Act;

[F377 (aa) for amending section 35(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but—

(i) because of an election under section 54(1) above, or

(ii) because he has withdrawn his claim for the pension,

he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;]

[F378 (ab) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;]

[F379 (ac) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;]

(b) for extending section 36 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives [F380 and for that section (except subsection (5) so to apply as it applies to women and their late husbands];

[F381 (c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person [F382 or surviving civil partner] to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse [F383 or civil partner].]

(2) This section is without prejudice to any power to modify those sections conferred by Schedule 3 to the Consequential Provisions Act.

Textual Amendments

F375 Words in s. 62(1)(a) substituted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 7(a)

F376 Words in s. 62(1)(a) substituted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 16(a)

F377 S. 62(1)(aa) inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 128

F378 S. 62(1)(ab) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 87; S.I. 2005/3255, art. 2(1), Sch.

F379 S. 62(1)(ac) inserted (2.12.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Miscellaneous and Consequential Provisions) Order (Northern Ireland) 2005 (S.R. 2005/471), art. 1, Sch. para. 1

F380 Words in s. 62(1)(b) added (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. II para. 7(b)

F381 S. 62(1)(c) inserted (17.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(4), Sch. 9 para. 16(b)

F382 Words in s. 62(1)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(a)(3), Sch. para. 5(a)

F383 Words in s. 62(1)(c) added (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), art. 1(2)(a)(3), Sch. para. 5(b)

Marginal Citations

M4 1966 c. 6 (N.I.).

M5 1975 c. 18.