The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2015

Made: 2nd March 2015

Coming into operation: 6th April 2015

Accordingly the Department for Social Development makes the following Order.

Citation and commencement

1

This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2015 and shall come into operation on 6th April 2015.

Low Earnings Threshold

2

For the purposes of the Contributions and Benefits Act[^f00005], it is directed that the low earnings threshold[^f00006] for the tax years following the tax year 2014-2015 shall be £15,300.

Signed

Sealed with the Official Seal of the Department for Social Development on 2nd March 2015

Anne McCleary — A senior officer of the Department for Social Development

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order, which corresponds to an Order (S.I. 2015/186) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for the tax years following 2014-2015 shall be £15,300. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension.

Footnotes

[^f00001]: 1992 c.8; section 130A was inserted by section 32 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (N.I.)) and section 165(1) was amended by paragraph 49(2) of Schedule 3 to the Social Security Contributions(Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and section 18(5) of the National Insurance Contributions Act 2014 (c.7)

[^f00002]: SeeArticle 8(b) of S.R. 1999 No. 481

[^f00003]: S.I. 2015/186

[^f00004]: 1992 c. 5

[^f00005]: 1992 c. 7

[^f00006]: See section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by paragraph 30 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), subject to section 8(2) of that Act, paragraph 31 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), paragraph 4 of Schedule 7 to the Pensions (No. 2) Act ( Northern Ireland) 2008 (c. 13 (N.I.)), Article 2(2)(a)(i) of S.R. 2002 No. 321, regulation 2(2) of S.R. 2008 No. 286 and regulation 2 of S.R. 2010 No. 200; see alsoArticle 2 of S.R. 2014 No.50