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

Amendment of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013

6.—(1) The Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013(1) are amended as follows.

(2) In regulation 17 (contributions cases), after paragraph (2) insert—

“(3) A decision in relation to a claim for a jobseeker’s allowance or an employment and support allowance may be revised at any time where—

(a) on or after the date of the decision a contribution is treated as paid as set out in regulation 7A of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (treatment of Class 2 contributions paid on or before the due date)(2); and

(b) by virtue of the contribution being so treated, the person satisfies the contribution conditions of entitlement specified in paragraph (6) in relation to that benefit.

(4) A decision to award a jobseeker’s allowance or an employment and support allowance may be revised at any time where on or after the date of the decision—

(a) any of the circumstances in paragraph (5) occur; and

(b) by virtue of the circumstance occurring, the person ceases to satisfy the contribution conditions of entitlement specified in paragraph (6) in relation to that benefit.

(5) The circumstances are—

(a) a Class 2 contribution is repaid to a person in consequence of an amendment or correction of the person’s relevant profits under section 9ZA or 9ZB of the Taxes Management Act 1970 (amendment or correction of return by taxpayer or officer of the Board)(3);

(b) a Class 2 contribution is returned to a person under regulation 52 of the Social Security (Contributions) Regulations 2001 (contributions paid in error)(4); or

(c) a Class 1 or a Class 2 contribution paid by a person to Her Majesty’s Revenue and Customs under section 223 of the Finance Act 2014 (accelerated payment in respect of notice given while tax enquiry is in progress)(5) is repaid to the person.

(6) The contribution conditions of entitlement are—

(a) in relation to a jobseeker’s allowance, the conditions set out in section 2(1)(a) and (b) of the Jobseekers Act (the contribution-based conditions); or

(b) in relation to an employment and support allowance, the first and second conditions set out in paragraphs 1(1) and 2(1) of Schedule 1 to the 2007 Act (conditions relating to national insurance).

(7) In this regulation “relevant profits” has the meaning given in section 11(3) of the Contributions and Benefits Act.”.

(1)

S.I. 2013/381.

(2)

S.I. 2001/769. Regulation 7A is inserted into that instrument by regulation 5(5) of these Regulations.

(3)

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

(4)

S.I. 2001/1004.

(5)

2014 c.26.