The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2015

Made: 16th March 2015

Coming into operation: 6th April 2015

The Social Security Advisory Committee has agreed that proposals in respect of these regulations should not be referred to it[^f00008].

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2015 and shall come into operation on 6 April 2015.

• (2) The Interpretation Act (Northern Ireland) 1954[^f00009] shall apply to these Regulations as it applies to an Act of the Assembly.

Amendments of the Income Support (General) Regulations

2

In regulation 39(2)(a) of the Income Support (General) Regulations (Northern Ireland) 1987[^f00010] (deduction of tax and contributions for self-employed earners)—

• (a) for “11(1)” substitute “11(2)”;

• (b) for “11(3)” substitute “11(8)”; and

• (c) for “small earnings exception” substitute “small profits threshold”.

Amendment of the Child Support (Maintenance Assessments and Special Cases) Regulations

3

In paragraphs 2A(4)(a) and 3(6)(a) of Schedule 1 to the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992^f00011 for “section 11(1) or, as the case may be, (3)” substitute “section 11(2) or, as the case may be, (8)”.

Amendment of the Jobseeker’s Allowance Regulations

4

In regulation 102(2)(a) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996^f00012—

• (a) for “11(1)” substitute “11(2)”;

• (b) for “11(3)” substitute “11(8)”; and

• (c) for “small earnings exception” substitute “small profits threshold”.

Amendment of the Child Support (Maintenance Calculations and Special Cases) Regulations

5

In paragraph 7(5)(a) of the Schedule to the Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001[^f00013] (net weekly income) for “section 11(1) or, as the case may be, (3)” substitute “section 11(2) or, as the case may be, (8)”.

Amendment of the Housing Benefit Regulations

6

• (1) The Housing Benefit Regulations (Northern Ireland) 2006[^f00014] are amended in accordance with paragraphs (2) and (3).

• (2) In regulation 31(c) (disregard of changes in tax, contributions etc.) for “small earnings exception” substitute “small profits threshold”.

• (3) In regulation 36(2)(a) (deduction of tax and contributions of self-employed earners)—

• (a) for “11(1)” substitute “11(2)”;

• (b) for “11(3)” substitute “11(8)”; and

• (c) for “small earnings exception” substitute “small profits threshold”.

Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations

7

• (1) The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006[^f00015] are amended in accordance with paragraphs (2) and (3).

• (2) In regulation 32(c) (disregard of changes in tax, contributions etc.) for “small earnings exception” substitute “small profits threshold”.

• (3) In regulation 38(2)(a) (deduction of tax and contributions of self-employed earners)—

• (a) for “11(1)” substitute “11(2)”;

• (b) for “11(3)” substitute “11(8)”; and

• (c) for “small earnings exception” substitute “small profits threshold”.

Amendment of the Employment and Support Allowance Regulations

8

In regulation 99(3)(a) of the Employment and Support Allowance Regulations (Northern Ireland) 2008^f00016—

• (a) for “11(1)” substitute “11(2)”;

• (b) for “(3)” substitute “(8)”; and

• (c) for “small earnings exception” substitute “small profits threshold”.

Signed

Sealed with the Official Seal of the Department for Social Development on 16th March 2015

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

The Department of Finance and Personnel consents to regulations 6 and 7.

Sealed with the Official Seal of the Department of Finance and Personnel on 16th March 2015

Emer Morelli — A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend a number of different regulations relating to social security in consequence of certain provisions of Schedule 1 to the National Insurance Act 2015 (c. 5) (“the 2015 Act”) coming into operation. Paragraph 12 of Schedule 1 to the 2015 Act substitutes section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7), which relates to liability for Class 2 National Insurance contributions. From 6th April 2015 self-employed earners with profits in a tax year of £5,965 (the Small Profits Threshold) or over will pay Class 2 contributions via the Self-Assessment system.

Regulation 1 provides for citation, commencement and interpretation.

Regulations 2 to 8 amend the following regulations:

• the Income Support (General) Regulations (Northern Ireland) 1987;

• the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992;

• the Jobseeker’s Allowance Regulations (Northern Ireland) 1996;

• the Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001;

• the Housing Benefit Regulations (Northern Ireland) 2006;

• the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006;

• the Employment and Support Allowance Regulations (Northern Ireland) 2008,

in particular so as to align the language and legislative references with those contained in the 2015 Act.

Footnotes

[^f00002]: 1992 c.7; section 132A was inserted by paragraph 3 of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)) and section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c.21)

[^f00003]: S.I. 1995/2705 (N.I. 15); Article 36(2) was amended by paragraph 55 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)

[^f00004]: S.I. 1998/1506 (N.I. 10); Article 74(1) was amended by paragraph 17(2) of Schedule 4 to the Tax Credits Act 2002

[^f00005]: SeeArticle 8(b) of S.R. 1999 No. 481

[^f00006]: 2007 c.2 (N.I)

[^f00007]: See section 171(6A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by Article 3(3) of the Social Security (Amendment) (Northern Ireland) Order 1993 (S.I. 1993/1579 (N.I.8)); see also Article 6(b) of S.R. 1999 No. 481

[^f00008]: See section 150(1)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c.8)

[^f00009]: 1954 c. 33 (N.I.)

[^f00010]: S.R. 1987 No. 459; regulation 39(2(a) was amended by regulation 4(13) of S.R. 1993 No. 373

[^f00011]: S.R. 1992 No. 341; revoked with savings by regulation 9(2) of and the Schedule to S.R 2012 No. 438

[^f00012]: S.R. 1996 No. 198; relevant amending Regulations are S.R 1996 No. 503, S.R. 1999 Nos. 342 and 428 (C.32), S.R 2007 No. 306 and S.R. 2009 No. 92

[^f00013]: S.R. 2001 No. 18; revoked with savings by regulation 9(2) of and the Schedule to S.R 2012 No. 438

[^f00014]: S.R. 2006 No. 405

[^f00015]: S.R. 2006 No. 406

[^f00016]: S.R. 2008 No. 280