The Social Security (Categorisation of Earners) (Amendment No. 2) (Northern Ireland) Regulations 2003

Statutory Instruments

2003 No. 2421

SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Categorisation of Earners) (Amendment No. 2) (Northern Ireland) Regulations 2003

Made

18th September 2003

Laid before Parliament

18th September 2003

Coming into force

13th October 2003

The Treasury, in exercise of the powers conferred upon them by sections 7(2) and (3) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1), hereby make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment No. 2) (Northern Ireland) Regulations 2003 and shall come into force on 13th October 2003.

2.  The Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978(2) are amended as follows.

3.  In regulation 1(2) (interpretation) insert at the appropriate places—

““category A, B, C or D waters” has the meaning given in the Merchant Shipping (Categorisation of Waters) Regulations 1992(3);”;

““mariner” has the meaning given in regulation 115 of the Social Security (Contributions) Regulations 2001(4);”.

4.—(1) Renumber regulation 5 as paragraph (1) of that regulation.

(2) After paragraph (1) so formed add—

“(2) Paragraph 7 of Schedule 3 applies to mariners notwithstanding anything in regulations 122 and 124(1) of the Social Security (Contributions) Regulations 2001.”.

5.  In paragraph 7 of Schedule 3(5) (personal service of person employed made available to a host employer) in the entry in Column (A) add at the end—

“Where the employment is as a mariner, this paragraph only applies where the duties of the employment are performed wholly or mainly in category A, B, C or D waters.”.

Nick Ainger

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

18th September 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Categorisation of Earnings) Regulations (Northern Ireland) 1978 (S.R. 1978 No. 401). Paragraph 7 of Schedule 3 to those Regulations provides that where an employee is employed by a foreign employer, and his services are made available, after 6th April 1994, to a person with a place of business in the U.K. (the “host employer”), the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee. The principal effect of these Regulations is to provide that paragraph 7 of Schedule 3 only applies to employed mariners if their employment duties are performed wholly or mainly in category A, B, C or D waters. Those waters are excluded from the meaning of “sea” in regulations made, or treated as made, under section 85 of the Merchant Shipping Act 1995.

Regulation 1 provides for citation and commencement.

Regulations 2 to 5 amend the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978.

Copies of Merchant Shipping Notice MSN 1776 (M) can be obtained from the Maritime and Coastal Agency (Communication and Innovation Branch), Spring Place, 105 Commercial Road, Southampton, SO15 1EG.

A regulatory impact assessment is available on the Inland Revenue website www.inlandrevenue.gov.uk or by post from Room 65, New Wing, Somerset House, Strand, London WC2R 1LB.

(1)

1992 c. 7; section 7 was amended by paragraph 8 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999 (S.I. 1999/671) and paragraph 194 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).

(2)

S.R. 1978 No. 401; the relevant amending regulations are S.R. 1994 No. 92.

(3)

S.I. 1992/2356; category A, B, C and D waters are specified (pursuant to S.I. 1992/2356) in Merchant Shipping Notice MSN 1776 (M).

(4)

S.I. 2001/1004.

(5)

Paragraph 7 was added by regulation 4(a) of S.R. 1994 No. 92.