Social Welfare Law Reform and Pensions Act 2006

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PART 1

Short Title, Construction, Collective Citation and Commencement Section

Section 1

PART 2

Amendments to the Social Welfare Acts

Section 2

Section 3

Section 4

Section 5

Section 6

Section 7

Section 8

Section 9

Section 10

Section 11

Section 12

Section 13

Section 14

Section 15

Section 16

Section 17

Section 18

Section 19

Section 20

Section 21

Section 22

Section 23

Section 24

Section 25

Section 26

Section 27

Section 28

Section 29

Section 30

Section 31

Section 32

Section 33

Section 34

Section 35

Section 36

Section 37

PART 3

Amendments to the Pensions Act 1990

Section 38

Section 39

Section 40

Section 41

Section 42

Section 43

Section 44

PART 4

Miscellaneous Amendments to other Acts

Section 45

Section 46

Section 47

Section 48

SCHEDULE 1 Renaming of certain Social Welfare Schemes SCHEDULE 2 Rates of Assistance SCHEDULE 3 State Pension (non-contributory) — Consequential Amendments to Principal Act SCHEDULE 4 State Pension (non-contributory) — Assessment of Means SCHEDULE 5 Blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension and orphan’s (non-contributory) pension, one-parent family payment and carer’s allowance — Assessment of Means SCHEDULE 6 Early Childcare Supplement — Consequential Amendments to Principal Act SCHEDULE 7 Miscellaneous Amendments to Principal Act SCHEDULE 8 Miscellaneous Amendments to Pensions Act 1990 SCHEDULE 9 Amendments to Carer’s Leave Act 2001 Acts Referred to Army Pensions Acts 1923 to 1980 Blind Persons Act 1920 10 & 11, Geo. 5, c. 49 Carer’s Leave Act 2001 2001, No. 19 Combat Poverty Agency Act 1986 1986, No. 14 Comhairle Act 2000 2000, No. 1 Companies Acts 1963 to 2005 Connaught Rangers (Pensions) Acts 1936 to 1964 Credit Union Act 1997 1997, No. 15 Freedom of Information Act 1997 1997, No. 13 Income Tax Acts Military Service Pensions Acts 1924 to 1964 Pensions (Amendment) Act 2002 2002, No. 18 Pensions Act 1990 1990, No. 25 Pensions Acts 1990 to 2005 Social Welfare Acts Social Welfare Act 2005 2005, No. 30 Social Welfare and Pensions Act 2005 2005, No. 4 Social Welfare Consolidation Act 2005 2005, No. 26 Taxes Consolidation Act 1997 1997, No. 39 Number 5 of 2006 SOCIAL WELFARE LAW REFORM AND PENSIONS ACT 2006 AN ACT TO AMEND AND EXTEND THE SOCIAL WELFARE ACTS, THE PENSIONS ACT 1990, THE COMBAT POVERTY AGENCY ACT 1986, THE FREEDOM OF INFORMATION ACT 1997, THE TAXES CONSOLIDATION ACT 1997 AND THE CARER’S LEAVE ACT 2001. [24th March, 2006] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Short Title, Construction, Collective Citation and Commencement Short title, construction, collective citation and commencement.

1.— (1) This Act may be cited as the Social Welfare Law Reform and Pensions Act 2006.

Part 3

of this Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

PART 2

Amendments to the Social Welfare Acts Definition (Part 2).

2.— In this Part “Principal Act” means the Social Welfare Consolidation Act 2005 .

Child benefit — new rates.

3.— (1) Schedule 4 to the Principal Act is amended by substituting the following for Part 6: “PART 6 Amounts of Child Benefit Amount for each of first 2 children Amount for each child in excess of 2

(1)

Renaming of certain social welfare schemes.

4.— (1) Each provision of the Principal Act and each instrument mentioned in column (2) of Schedule 1 to this Act is amended in the manner specified in column (3) of that Schedule opposite the mention of that provision or instrument in column (2).

Reckonable income — amendment to definition.

5.— Section 2(1) of the Principal Act is amended in paragraph (a) of the definition of “reckonable income” by substituting “195, 216C,” for “195,”.

Rates of self-employed contributions and related matters.

6.— Section 21(1) of the Principal Act is amended— (a) in paragraph (a), by substituting “paragraphs (b), (ea)” for “paragraph (b)”, (b) in paragraph (c), by substituting “paragraphs (ea) and (f)” for “paragraph (f)”, and (c) by inserting the following after paragraph (e): “(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of the Taxes Consolidation Act 1997 , he or she shall be liable for a contribution of €253 in respect of that amount for which childcare services relief is claimed under that section;”.

Carer’s benefit — extension of duration of payment.

7.— (1) Section 103 of the Principal Act is amended by substituting “104 weeks” for “65 weeks”.

Decision by deciding officer — homemakers.

8.— Section 108 of the Principal Act is amended by inserting the following after subsection (2): “(2A) A deciding officer may, for the purpose of determining whether a person satisfies the conditions in section 109, decide the question as to whether a person is a homemaker, in accordance with subsection (2).”.

Old age (contributory) pension — improvement.

9.— Section 108 of the Principal Act is amended by inserting the following after subsection (8): “(9) The amount payable by way of old age (contributory) pension for any day on or after which a person has attained pensionable age but before the day on which the person first receives payment of old age (contributory) pension, shall be one-seventh of the appropriate weekly rate, subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent.”.

Conditions for receipt of old age (contributory) pension — amendment.

10.— The following paragraph is substituted for paragraph (b) of section 109(17) of the Principal Act: “(b) where the amount calculated in accordance with paragraph (a) is a multiple of 5 cent but not also a multiple of 10 cent, be rounded up to the nearest 10 cent, and where the amount is not a multiple of 5 cent or 10 cent, be rounded to the nearest 10 cent.”.

Old age contributory pension — automatic entitlement for invalidity pension recipients.

11.— The Principal Act is amended— (a) by inserting the following section after section 113 but in Chapter 15: “Entitlement for invalidity pension recipients.

113A.— (1) Notwithstanding this Chapter and regulations made under this Chapter old age (contributory) pension shall be payable in accordance with this section in the case of a person who— (a) has attained pensionable age, and (b) immediately before attaining pensionable age is in receipt of a payment under Chapter 17 of this Part.

Old age (contributory) pension — automatic entitlement for retirement pension recipients.

12.— The Principal Act is amended— (a) by inserting the following section after section 113A (inserted by section 11 of this Act) but in Chapter 15: “Entitlement for retirement pension recipients.

113B.— (1) Notwithstanding this Chapter and regulations made under this Chapter and subject to subsection (2), old age (contributory) pension shall be payable in accordance with this section in the case of a person who— (a) has attained pensionable age, and (b) immediately before attaining pensionable age is in receipt of a payment under Chapter 16 of this Part.

Retirement pension — improvement.

13.— Section 114 of the Principal Act is amended by inserting the following subsection after subsection (7): “(8) The amount payable by way of retirement pension for any day on or after which a person has attained the age of 65 years but before the day on which the person first receives payment of retirement pension, shall be one-seventh of the appropriate weekly rate, subject to the total amount being paid at any time under this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent.”.

Conditions for receipt of retirement pension — amendment.

14.— The following paragraph is substituted for paragraph (b) of section 115(8) of the Principal Act: “(b) where the amount calculated in accordance with paragraph (a) is a multiple of 5 cent but not also a multiple of 10 cent, be rounded up to the nearest 10 cent, and where the amount is not a multiple of 5 cent or 10 cent, be rounded to the nearest 10 cent.”.

Pre-retirement allowance — payment of allowance.

15.— Section 149 of the Principal Act is amended— (a) in subsection (5), by substituting “subsections (6) and (8)” for “subsection (6)”, and (b) by inserting the following after subsection (6): “(7) Notwithstanding the provisions of this Chapter and subject to subsection (8), pre-retirement allowance shall not be payable to a person in respect of any period of retirement which begins on or after such date as may be prescribed.

State pension (non-contributory).

16.— (1) The Principal Act is amended— (a) by substituting the following for section 153: “Entitlement to pension.

153.— Subject to this Act, a person shall be entitled to State pension (non-contributory) where— (a) the person has attained pensionable age, (b) the means of the person as calculated in accordance with the Rules contained in Part 3 of Schedule 3 do not exceed the appropriate highest amount of means at which pension may be paid to that person in accordance with section 156, and (c) the person is habitually resident in the State at the date of the making of the application for State pension (non-contributory).”; (b) by deleting sections 154 and 155; (c) by substituting the following for section 156: “Rate of pension and increase for qualified child.

156.— (1) Subject to section 159, the rate (in this Chapter referred to as ‘the scheduled rate’) of State pension (non-contributory) shall be the weekly rate set out in column (2) at reference 4 in Part 1 of Schedule 4 increased by the appropriate amount set out in column (4) of that Part in respect of each qualified child who normally resides with the claimant or beneficiary.

159.— In the case of a person who is in receipt of blind pension under Chapter 5 of this Part, widow’s (non-contributory) pension or widower’s (non-contributory) pension under Chapter 6 of this Part, one-parent family payment under Chapter 7 of this Part, a payment referred to in paragraph (b) or (c) of the definition of ‘relevant payment’ in section 178 or farm assist under Chapter 11 of this Part, immediately before becoming entitled to State pension (non-contributory), the weekly rate of pension payable shall be the greater of— (a) an amount equal to the rate of blind pension which was payable in accordance with sections 161B, 161C and 161D immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or (b) an amount equal to the rate of widow’s (non-contributory) pension or widower’s (non-contributory) pension which was payable in accordance with section 164 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or (c) an amount equal to the rate of one-parent family payment which was payable in accordance with section 174 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or (d) an amount equal to the rate of farm assist which was payable in accordance with sections 215 and 216 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158.”; (f) by substituting the following for section 160: “Disqualifi-cations.

160.— (1) Subject to subsections (2) and (3), a person in receipt of or entitled to widow’s (contributory) pension, widower’s (contributory) pension or old age (contributory) pension or a person in respect of whom an increase of old age (contributory) pension is payable by virtue of section 112(1) shall be disqualified for receipt of State pension (non-contributory).

State pension (non-contributory) — consequential amendments to Principal Act.

17.— Each provision of the Principal Act and each instrument mentioned in column (1) of Schedule 3 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision or instrument in column (1).

Amendment to widowed parent grant.

18.— Section 137(2) of the Principal Act is amended in paragraph (b)(ii) of the definition of “widowed parent” by substituting the following for clause (V): “(V) one-parent family payment, or (VI) State pension (non-contributory),”.

Amendment to description of social assistance.

19.— The following paragraph is substituted for paragraph (f) of section 139(1) of the Principal Act: “(f) widowed parent grant (paid by virtue of receipt of one-parent family payment or State pension (non-contributory) under this Part),”.

Blind pension — amendments.

20.— The Principal Act is amended by substituting the following for Chapter 5 of Part 3: “CHAPTER 5 Blind Pension Interpretation.

161.— In this Chapter— ‘ spouse ’ includes a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State; ‘ weekly means ’ shall, subject to Rule 1(1) of Part 5 of Schedule 3, be the yearly means divided by 52.

Entitlement to pension.

161A.— Subject to this Act, a person shall be entitled to pension (in this Act referred to as ‘blind pension’) where— (a) the person has attained the age of 18 years but has not attained pensionable age, (b) the person is so blind that he or she either cannot perform any work for which eyesight is essential or cannot continue his or her ordinary occupation, (c) the means of the person as calculated in accordance with the Rules contained in Part 5 of Schedule 3 do not exceed the appropriate highest amount of means at which pension may be paid to that person in accordance with section 161B, and (d) the person is habitually resident in the State at the date of the making of the application for that pension.

Rate of pension.

161B.— (1) The rate (in this Chapter referred to as ‘the scheduled rate’) of blind pension shall be the weekly rate set out in column (2) at reference 5 in Part 1 of Schedule 4 increased by the appropriate amount set out in column (4) of that Part in respect of each qualified child who normally resides with the claimant or beneficiary.

Increases including increases for one of a couple.

161C.— (1) Subject to subsection (2), the weekly rate of blind pension payable in accordance with section 161B shall be increased— (a) by the amount calculated in accordance with Part 3 of Schedule 4 where the beneficiary is living with, or is wholly or mainly maintaining, his or her spouse, where that spouse has not attained pensionable age, subject to the restriction that the beneficiary shall not be entitled for the same period to an increase of pension under this paragraph in respect of more than one person, (b) by the amount set out in column (6) of Part 1 of Schedule 4 where the beneficiary is living alone, and (c) by the amount set out in column (8) of Part 1 of Schedule 4 where the beneficiary is ordinarily resident on an island.

Amount of increases payable in respect of a qualified child normally residing with beneficiary.

161D.— The increase payable under section 161B(1) in respect of a qualified child who normally resides with the beneficiary and the spouse of the beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse of the beneficiary is entitled to any benefit, assistance, allowance (other than supplementary welfare allowance) or any other pension under this Act.

Disqualifications.

161E.— (1) Subject to subsections (2) and (3), a person in receipt of or entitled to widow’s (contributory) pension or widower’s (contributory) pension or a person in respect of whom an increase of old age (contributory) pension is payable by virtue of section 112(1) shall be disqualified for receipt of blind pension.

Amendment to widow’s (non-contributory) pension and widower’s (non-contributory) pension.

21.— The Principal Act is amended— (a) in section 163, by substituting the following for subsection (1): “(1) Subject to this Act, a pension shall be payable to a widow or widower who has not attained pensionable age.”, and (b) by deleting section 165.

Amendment to one-parent family payment.

22.— The Principal Act is amended— (a) in section 173, by substituting the following for subsection (1): “(1) Subject to this Act and to regulations made under this Act, a payment (in this Act referred to as ‘one-parent family payment’) shall be payable to a qualified parent who has not attained pensionable age.”, and (b) in section 174, by deleting subsections (3) and (4).

Amendment to transitional provisions — relevant payments.

23.— Section 178 of the Principal Act is amended by inserting the following subsections after subsection (6): “(7) Notwithstanding the provisions of Part V of the Act of 1996, for the purposes of a relevant payment referred to in subsection (1)(b) or (c), means shall be calculated in accordance with Part 5 of Schedule 3.

State pension (non-contributory) — assessment of means.

24.— The Principal Act is amended by substituting the Part set out in Schedule 4 to this Act for Part 3 of Schedule 3.

Assessment of means — insertion of new Part 5.

25.— The Principal Act is amended by inserting the Part set out in Schedule 5 to this Act after Part 4 of Schedule 3.

Orphan’s (non-contributory) pension — amendment.

26.— Section 169(2)(a)(i) of the Principal Act is amended by substituting “orphan” for “claimant or beneficiary”.

One-parent family payment — increase in income threshold.

27.— Section 173(3) (as amended by section 9 of the Social Welfare Act 2005 ) of the Principal Act is amended by substituting “€375” for “€293”.

Early childcare supplement — provision.

28.— (1) The Principal Act is amended by inserting the following after Part 4: “PART 4A Early Childcare Supplement Entitlement to early childcare supplement.

223A.— Subject to this Part, a person who is a qualified person for the purposes of Part 4 shall, so long as he or she remains so qualified, be paid out of moneys provided by the Oireachtas a payment (in this Act referred to as ‘early childcare supplement’) in accordance with section 223B in respect of each qualified child (within the meaning of section 219) until such time as the qualified child attains the age of 6 years.

Amount of early childcare supplement.

223B.— (1) Subject to this Act, the maximum amount of early childcare supplement payable under section 223A in respect of each qualified child shall not exceed €1,000 in any year, payable in equal quarterly instalments of €250, and only one such supplement shall be payable in any year in respect of a qualified child.

Early childcare supplement — consequential amendments to Principal Act.

29.— (1) Each provision of the Principal Act mentioned in column (1) of Schedule 6 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision in column (1).

240.— Except where otherwise provided, in this Part— ‘benefit’ means— (a) any benefit described in section 39(1), (b) any assistance described in section 139(1), (c) child benefit, (d) early childcare supplement, (e) respite care grant, (f) family income supplement, (g) continued payment for qualified children, or (h) EU payments within the meaning of Part 8.”.

Respite care grant — increase in rate.

30.— Section 225(1) of the Principal Act is amended by substituting “€1,200” for “€1,000”.

Family income supplement — improvement.

31.— Section 227 of the Principal Act is amended in the definition of “weekly family income” by inserting the following after paragraph (a): “(aa) any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003 ( S.I. No. 698 of 2003 ),”.

Provisions relating to entitlement — amendment.

32.— Section 247 of the Principal Act is amended by inserting the following subsection after subsection (11): “(12) Where a person is in receipt of an invalidity pension under this Act by virtue of the application of Articles 38 and 39 of Regulation (EEC) No. 1408/71 of the Council of the European Communities and subsequently becomes entitled to a survivor’s pension or old age pension from another Member State under Chapter 3 of that Regulation, the person’s entitlement to invalidity pension under this Act shall, notwithstanding anything contained in that Regulation, be reduced only within the limit of the amount of that survivor’s pension or old age pension.”.

Means assessment — amendments.

33.— Schedule 3 to the Principal Act is amended— (a) in Part 1, by inserting the following definition before the definition of “fisherman”: “ ‘blind person’ means a person who— (a) has attained the age of 18 years, and (b) is so blind that the person either cannot perform any work for which eyesight is essential or cannot continue with his or her ordinary occupation;”, (b) in Part 4, in Rule 1(2)(b)(v), by inserting the following after subclause (I)(A): “(AA) any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003,”, and (c) in Table 2— (i) by substituting the following for reference 2: “ 2. any moneys received— (a) by way of child benefit under Part 4 or a payment corresponding to that benefit from another Member State, or (b) by way of early childcare supplement under Part 4A; ”, (ii) in reference 3, by inserting “or home care grant” after “domiciliary care allowance”, (iii) by inserting the following after reference 3: “ 3A. any allowance received under a scheme administered by the Minister for Education and Science and known as the Home Tuition Scheme where that allowance is used towards defraying the cost of home tuition; ”, and (iv) by inserting the following after reference 18: “ 18A. any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003; ”.

Supplementary welfare allowance — improvement in means assessment.

34.— Schedule 3 to the Principal Act is amended in Rule 1 of Part 4 by substituting the following for paragraph (5): “(5) (a) the weekly value of any benefit or privilege, calculated in the manner that may be prescribed, enjoyed by the person, who has not attained the age that may be prescribed, by virtue of residing with a parent or step-parent, and (b) the weekly value of any benefit or privilege, other than benefit or privilege under paragraph (a), enjoyed by the person.”.

Personal public service number — additional specified bodies.

35.— Schedule 5 to the Principal Act is amended— (a) by inserting “the Commission for Taxi Regulation,” after “the Central Statistics Office,”, (b) by inserting “the National Council for Special Education,” after “the National Cancer Registry Board,”, and (c) by substituting the following for “the Private Residential Tenancies Board;”: “the Private Residential Tenancies Board, the Private Security Authority, the Teaching Council;”.

Recovery of payments from financial institutions — amendment.

36.— Section 340(3) of the Principal Act is amended by inserting the following after paragraph (c): “(ca) a credit union within the meaning of the Credit Union Act 1997 ,”.

Miscellaneous amendments to Principal Act.

37.— Each provision of the Principal Act mentioned in column (1) of Schedule 7 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision in column (1).

PART 3

Amendments to the Pensions Act 1990 Definition (Part 3).

38.— In this Part “ Principal Act ” means the Pensions Act 1990 .

Notice of intention by Pensions Board to prosecute.

39.— (1) The following sections are inserted after section 3 of the Principal Act: “Notice by Board of intention to prosecute.

3A.— (1) Where the Board has reasonable grounds for believing that a person to whom section 3(1) or (4) or 18(5) applies has committed an offence under this Act and is liable to summary prosecution by the Board, the Board may give to the person a notice in writing in the prescribed form stating that— (a) the person is alleged to have committed that offence, (b) the person may during a period of 21 days beginning on the date of the notice— (i) remedy as far as practicable to the satisfaction of the Board any default that constitutes the offence, and (ii) make to the Board a specified payment of a prescribed amount accompanied by the notice, and (c) a prosecution of the person to whom the notice is given in respect of the alleged offence will not be instituted during the period specified in the notice and, if the default is remedied to the satisfaction of the Board and the payment specified in the notice is made during that period, no prosecution in respect of the alleged offence will be instituted.

Prosecutions.

3B.— (1) Every document purporting to be a copy of, or extract from, any document kept by the Board and purporting to be certified by an officer of the Board authorised in that behalf by the Board, whose official position it shall not be necessary to prove, to be a true copy of, or extract from, that document shall, without proof of the signature of that officer, unless the contrary is proved, be admissible in evidence in all legal proceedings as of equal validity with the original document.

Indemnity.

40.— The following section is inserted after section 26 of the Principal Act: “Indemnity.

26A.— The Minister may, in the manner and to the extent and subject to the terms and conditions that the Minister may determine from time to time in consultation with the Minister for Finance, indemnify any person who is or was a member, chief executive officer or officer of, or member of any committee of, the Board in respect of any act by or omission of that person in the performance of his or her functions under this Act unless the act or omission is shown to have been in bad faith.”.

Index-linked benefits.

41.— The Principal Act is amended— (a) in section 40, by inserting the following after the definition of “funding standard”: “ ‘index-linked benefits’ means benefits which, under the rules of a scheme, are increased while in payment at a rate wholly or partly linked to increases in an index of the cost of living or of wages or salaries or increases in salaries actually or notionally payable to serving employees in the relevant employment;”, (b) in section 41(2)(c) (as amended by the Social Welfare and Pensions Act 2005 ), by inserting “, (3A), (3B)” after “subsections (3)”, (c) in section 46(1)— (i) in paragraph (a), by deleting “and”, (ii) in paragraph (b), by substituting “section 44(a)(v), and” for “section 44(a)(v).”, and (iii) by inserting the following after paragraph (b): “(c) notwithstanding anything contained in the rules of a relevant scheme, may assume that the liabilities of the scheme in respect of index-linked benefits on winding up in respect of any persons who are receiving benefits or have reached normal pensionable age are equal to the actuarial value of benefits with fixed rate increases where those fixed rate increases are calculated in accordance with any applicable guidance issued by the Society of Actuaries in Ireland in relation to the preparation of actuarial funding certificates in accordance with section 42.”, and (d) in section 48 (inserted by the Pensions (Amendment) Act 2002 ), by inserting the following after subsection (3): “(3A) In purchasing an annuity in substitution for an index-linked benefit in a relevant scheme which has been wound up or in making a payment or payments under subsection (3), the trustees of a scheme which does not have sufficient resources to discharge all of the liabilities of the scheme for benefits specified in subparagraphs (i), (ii) and (iii) of subsection (1)(b) may, notwithstanding anything contained in the rules of the scheme and without the consent of the member concerned, discharge the liability of the scheme for an index-linked benefit by purchasing an annuity with fixed rate increases or deem the actuarial value of an index-linked benefit to be equal to the actuarial value of a benefit with fixed rate increases, provided that such fixed rate increases are calculated in accordance with any applicable guidance issued by the Society of Actuaries in Ireland in relation to the preparation of actuarial funding certificates in accordance with section 42. (3B) If the liabilities of a scheme for index-linked benefits are reduced under subsection (3A) any resources which remain in the scheme after discharging the liabilities of the scheme for all benefits specified in subparagraphs (i), (ii) and (iii) of subsection (1)(b) shall be applied in increasing the benefits payable to and in respect of those persons specified in subparagraph (ii) of subsection (1)(b) who were entitled to index-linked benefits under the rules of the scheme at the date of the winding up.”.

Review of actuarial work.

42.— The following section is inserted after section 51 of the Principal Act: “Review of actuarial work.

51A.— (1) The Minister may make regulations requiring any actuary appointed to a scheme to have his or her actuarial work in relation to the scheme reviewed for compliance with this Act and any regulations made under this Act.

Functions of Pensions Ombudsman.

43.— Section 131 of the Principal Act is amended by substituting the following for subsection (6): “(6) (a) The Pensions Ombudsman shall not investigate or determine a complaint or dispute unless the procedures referred to in section 132 have been resorted to and exhausted in accordance with their terms. (b) Notwithstanding paragraph (a), the Pensions Ombudsman may investigate or determine a complaint or dispute not relating to a public authority scheme or to a statutory scheme to which section 776 of the Taxes Consolidation Act 1997 applies provided he is satisfied that— (i) the complaint or dispute is of such a nature that the operation of the procedures referred to in paragraph (a) is inappropriate in the circumstances of the case, and (ii) it is reasonable in the circumstances that he should investigate and determine the complaint or dispute. (6A) In this section ‘public authority scheme’ has the same meaning as in the Pensions Ombudsman Regulations 2003 ( S.I. No. 397 of 2003 ).”.

Miscellaneous amendments to Principal Act.

44.— Each provision of the Principal Act mentioned in column (2) of Schedule 8 to this Act is amended in the manner specified in column (3) of that Schedule opposite the mention of that provision in column (2).

PART 4

Miscellaneous Amendments to other Acts Amendment to Combat Poverty Agency Act 1986.

45.— (1) The Combat Poverty Agency Act 1986 is amended in section 7(4) by substituting “five years” for “three years”.

Amendment to Freedom of Information Act 1997.

46.— The Third Schedule to the Freedom of Information Act 1997 is amended in Part I by inserting at the end thereof— “ No. 25 of 1990 Pensions Act 1990.

Section 145 (inserted by the

Pensions (Amendment) Act 2002 ).

No. 1 of 2000 Comhairle Act 2000.

Section 18.

”.

Amendment to Taxes Consolidation Act 1997.

47.— (1) The Taxes Consolidation Act 1997 is amended in Chapter 1 of Part 7 by inserting the following section after section 194: “Early childcare supplement.

194A.— Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.

Amendment to Carer’s Leave Act 2001.

48.— (1) Each provision of the Carer’s Leave Act 2001 mentioned in column (1) of Schedule 9 to this Act is amended to the extent specified in column (2) of that Schedule opposite the mention of that provision in column (1).

SCHEDULE 1 Renaming of certain Social Welfare Schemes

Section 4

.

Item No.

Provision or Instrument Affected Amendment

(1)

(2)

Sections 2(4), 21(1)(e), 25(1)(b)(i), 25(1)(b)(ii), 25(3), 25(4), 26(2), 35(1), 35(4), 35(7), 39(1)(h), 108(1), 108(4)(a)(i), 108(4)(b)(ii), 108(6), 108(9) (inserted by section 9 of this Act), 109(1), 109(4)(a), 109(5)(a), 109(6)(a), 109(8)(a), 109(9), 109(11), 109(12), 109(14), 109(15), 109(16), 109(17), 109(17)(a), 110(1), 111, 112(1), 112(2), 112(3), 112(4), 112(5), 112(6), 113(5), 113A (inserted by section 11 (a) of this Act), 113B (inserted by section 12 (a) of this Act), 114(4)(a)(i), 114(4)(b)(ii), 134(3)(a), 144(2)(a), 160 (as amended by section 16

2.

Sections 35(3), 109(4)(b), 109(5)(b), 109(6)(b), 109(16), 124(1)(b) and 124(1)(c) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Agreement with Switzerland on Social Security) Order 1999 ( S.I. No. 206 of 1999 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Substitute “a State pension (contributory)” for “an old age (contributory) pension” in each place where it occurs.

3.

Sections 25(3), 25(4), 26(3), 35(5), 39(1)(i), 113B(2) (inserted by section 12 (b) of this Act), 114(1), 114(6), 114(8) (inserted by section 13 of this Act), 115(1), 115(4), 115(5), 115(6), 115(7), 115(8), 115(8)(a), 116, 117(1), 117(2), 117(3), 124(1)(b), 124(1)(c), 134(3)(b) (in the definition of “pensioner”), 144(2)(a), 217(1), 241(2)(a), 244(1)(c)(i), 247(6)(b), 248(1)(f), 249(5) and 300(10) (inserted by section 12 (b) of this Act) Column (1) at reference 3 of Part 1 of Schedule 2 Paragraph (3)(1)(b) of Schedule 6 Social Welfare (Agreement with Republic of Austria on Social Security) Order 1989 ( S.I. No. 307 of 1989 ) Social Welfare (Agreement with Canada on Social Security) Order 1991 ( S.I. No. 317 of 1991 ) Social Welfare (Agreement with the United States of America on Social Security) Order 1993 ( S.I. No. 243 of 1993 ) Social Welfare (Agreement with New Zealand on Social Security) Order 1994 ( S.I. No. 57 of 1994 ) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Understanding with Québec on Social Security) Order 1995 ( S.I. No. 120 of 1995 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Agreement with Switzerland on Social Security) Order 1999 ( S.I. No. 206 of 1999 ) Social Welfare (Revised Agreement with Australia on Social Security) Order 2005 ( S.I. No. 799 of 2005 ) Substitute “State pension (transition)” for “retirement pension” in each place where it occurs.

4.

Sections 2(2)(a)(iv), 2(2)(a)(v), 2(2)(a)(vi), 2(2)(a)(vii), 2(3)(a)(v), 2(3)(b)(iv), 7(2)(g), 41(11)(a), 67(8), 139(1)(a), 140(1) (in the definition of “beneficiary”), 140(3), 141(1), 141(1)(c), 141(2)(a), 141(2)(b), 141(2)(c), 141(2)(d), 141(7), 141(8), 141(9), 142(1), 142(1)(a)(i), 142(1)(a)(ii), 142(2)(a), 142(2)(b), 142(3), 143, 144(1), 144(2)(b), 144(4), 145(1), 145(2)(a), 145(3), 146, 147(1), 147(2), 147(4), 147(6), 148(1), 149(1)(c)(i), 217(2), 225(2)(b), 233(1), 233(2)(a), 234(1)(a)(i)(I), 234(1)(a)(i)(I)(B), 234(1)(a)(i)(II), 234(1)(a)(ii), 234(1)(b), 235(1), 235(2), 241(2)(c), 244(1)(c)(i), 247(6)(c), 248(1)(h), 249(6), 287(1), 331 and 332(1)(b) Rule 2(a) of Part 3 of Schedule 1 Paragraphs (2)(b)(iii), (2)(b)(iv)(I), (2)(b)(v), (2)(b)(ix), (2)(b)(x), (4), (6), (7) and (10) of Rule 1 of Part 2 of Schedule 3 Rule 1(2)(b)(v)(D) of Part 4 of Schedule 3 Column (1) at reference 1 in Part 1 of Schedule 4 Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Agreement with New Zealand on Social Security) Order 1994 ( S.I. No. 57 of 1994 ) Social Welfare (Social Welfare Tribunal) Regulations 1996 ( S.I. No. 262 of 1996 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Revised Agreement with Australia on Social Security) Order 2005 ( S.I. No. 799 of 2005 ) Substitute “jobseeker’s allowance” for “unemployment assistance” in each place where it occurs.

5.

Sections 142(1)(b)(i), 142(3), 145(1), 233(2)(b) and 332(1)(b) Substitute “allowance” for “assistance” in each place where it occurs.

6.

Sections 2(2)(a)(iv), 2(2)(a)(v), 2(2)(a)(vi), 2(2)(a)(vii), 2(3)(a)(iii), 2(3)(b)(iv), 7(2)(g), 25(4), 29(4)(a), 39(1)(e), 62(1), 62(4), 62(5), 62(6), 62(9), 62(11), 63(1), 64(1), 64(1)(c)(ii), 64(2), 64(3), 64(4), 64(6), 64(8), 65, 66(1), 66(2), 66(3), 66(4), 67(1), 67(2), 67(5), 67(6)(a), 67(8), 67(9), 68(1), 68(4), 68(5), 68(6), 68(7), 141(8), 142(1)(a)(i), 144(2)(a), 147(6), 149(1)(c)(i), 217(1), 225(2)(b), 233(1), 233(2)(a), 234(1)(a)(i)(I), 234(1)(a)(i)(I)(A), 234(1)(a)(i)(II), 234(1)(a)(ii), 234(1)(b), 235(1), 241(2)(c), 244(1)(c)(i), 247(6)(a), 248(1)(b), 331 and 332(1)(b) Column (1) at reference 1 of Part 1 of Schedule 2 Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Social Welfare Tribunal) Regulations 1996 ( S.I. No. 262 of 1996 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Substitute “jobseeker’s benefit” for “unemployment benefit” in each place where it occurs.

7.

Sections 69(1), 76(5), 77(3), 85(1), 85(1)(b), 85(3) and 248(1)(k) Social Welfare (Occupational Injuries) Regulations 1967 ( S.I. No. 77 of 1967 ) Substitute “incapacity supplement” for “unemployability supplement” in each place where it occurs.

8.

Sections 21(1)(e), 26(2), 39(1)(l), 130(1), 130(2), 131(1), 132, 133(1), 241(2)(a), 248(2)(f) and 285(1) Rule 5 of Part 3 of Schedule 1 Column (1) at reference 6 in Part 1 of Schedule 2 Social Welfare (Agreement with Republic of Austria on Social Security) Order 1989 ( S.I. No. 307 of 1989 ) Social Welfare (Agreement with Canada on Social Security) Order 1991 ( S.I. No. 317 of 1991 ) Social Welfare (Agreement with the United States of America on Social Security) Order 1993 ( S.I. No. 243 of 1993 ) Social Welfare (Agreement with New Zealand on Social Security) Order 1994 ( S.I. No. 57 of 1994 ) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Understanding with Québec on Social Security) Order 1995 ( S.I. No. 120 of 1995 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Agreement with Switzerland on Social Security) Order 1999 ( S.I. No. 206 of 1999 ) Social Welfare (Revised Agreement with Australia on Social Security) Order 2005 ( S.I. No. 799 of 2005 ) Substitute “guardian’s payment (contributory)” for “orphan’s (contributory) allowance” in each place where it occurs.

9.

Sections 83(3), 134(1)(a)(vi) and 134(3) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Agreement with Switzerland on Social Security) Order 1999 ( S.I. No. 206 of 1999 ) Substitute “a guardian’s payment (contributory)” for “an orphan’s (contributory) allowance” in each place where it occurs.

10.

Section 133(1)

Substitute “payment” for “allowance” in each place where it occurs.

11.

Sections 139(1)(e), 169(1), 171(1), 241(2)(c), 248(2)(f), 249(13)(c), 285(1), 285(2) and 287(1) Rules 1(2), 1(2)(b)(vii), 1(2)(b)(xi), 5(1) and 5(1)(a) of Part 5 (inserted by section 25 of this Act) of Schedule 3 Column (1) at reference 9 of Part 1 of Schedule 4 Social Welfare (Agreement with New Zealand on Social Security) Order 1994 ( S.I. No. 57 of 1994 ) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Social Welfare (Revised Agreement with Australia on Social Security) Order 2005 ( S.I. No. 799 of 2005 ) Substitute “guardian’s payment (non-contributory)” for “orphan’s (non-contributory) pension” in each place where it occurs.

12.

Sections 168(1), 169(2)(a) and 170(2) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Substitute “a guardian’s payment (non-contributory)” for “an orphan’s (non-contributory) pension” in each place where it occurs.

13.

Section 169(2)(a)

Substitute “A guardian’s payment (non-contributory)” for “An orphan’s (non-contributory) pension”.

14.

Sections 168(2), 168(3), 168(4), 168(5), 169(2)(b) and 171(1) Substitute “payment” for “pension” in each place where it occurs.

15.

Sections 2(3)(a)(i), 2(3)(b)(ii), 25(4), 29(4)(a), 39(1)(a), 40(1), 40(2), 40(3), 40(3)(e), 40(4), 40(6), 41(1), 41(1)(c)(ii), 41(2), 41(3), 41(4), 41(5), 41(7), 41(10), 41(11), 41(12), 42, 43(1), 43(2), 43(3), 43(4), 44(1), 44(1)(b), 44(2), 44(3), 44(4), 44(5), 44(7), 44(8), 44(9), 44(10), 45(1), 45(2), 46(1), 46(2), 46(3), 49(1)(b), 60(1)(b), 119(4)(b), 144(2)(a), 217(1), 241(2)(d), 241(5), 244(1)(c)(i), 247(7), 248(1)(a) and 286(1) Column (1) at reference 1 of Part 2 of Schedule 2 Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Social Welfare (Agreement with Switzerland on Social Security) Order 1999 ( S.I. No. 206 of 1999 ) Substitute “illness benefit” for “disability benefit” in each place where it occurs.

SCHEDULE 2 Rates of Assistance

Section 16

. “SCHEDULE 4 Rates of Assistance

PART 1

Rates of Periodical Social Assistance and Increases Description of assistance Weekly rate Increase for qualified adult (where payable) Increase for each qualified child (where payable) Increase for pre-scribed relative under section 183 (where payable) Increase where the person is living alone (where payable) Increase where the person has attained the age of 80 years (where payable) Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

PART 2

Increase of State Pension (Non-Contributory) for One of a Couple Where Spouse Has Not Attained Pensionable Age Means of claimant or pensioner Weekly rate of increase € Where the weekly means of the claimant or pensioner do not exceed €20.00 120.30 exceed €20.00 but do not exceed €22.50 118.60 exceed €22.50 but do not exceed €25.00 117.00 exceed €25.00 but do not exceed €27.50 115.30 exceed €27.50 but do not exceed €30.00 113.70 exceed €30.00 but do not exceed €32.50 112.00 exceed €32.50 but do not exceed €35.00 110.40 exceed €35.00 but do not exceed €37.50 108.70 exceed €37.50 but do not exceed €40.00 107.10 exceed €40.00 but do not exceed €42.50 105.40 exceed €42.50 but do not exceed €45.00 103.80 exceed €45.00 but do not exceed €47.50 102.10 exceed €47.50 but do not exceed €50.00 100.50 exceed €50.00 but do not exceed €52.50 98.80 exceed €52.50 but do not exceed €55.00 97.20 exceed €55.00 but do not exceed €57.50 95.50 exceed €57.50 but do not exceed €60.00 93.90 exceed €60.00 but do not exceed €62.50 92.20 exceed €62.50 but do not exceed €65.00 90.60 exceed €65.00 but do not exceed €67.50 88.90 exceed €67.50 but do not exceed €70.00 87.30 exceed €70.00 but do not exceed €72.50 85.60 exceed €72.50 but do not exceed €75.00 83.90 exceed €75.00 but do not exceed €77.50 82.30 exceed €77.50 but do not exceed €80.00 80.60 exceed €80.00 but do not exceed €82.50 79.00 exceed €82.50 but do not exceed €85.00 77.30 exceed €85.00 but do not exceed €87.50 75.70 exceed €87.50 but do not exceed €90.00 74.00 exceed €90.00 but do not exceed €92.50 72.40 exceed €92.50 but do not exceed €95.00 70.70 exceed €95.00 but do not exceed €97.50 69.10 exceed €97.50 but do not exceed €100.00 67.40 exceed €100.00 but do not exceed €102.50 65.80 exceed €102.50 but do not exceed €105.00 64.10 exceed €105.00 but do not exceed €107.50 62.50 exceed €107.50 but do not exceed €110.00 60.80 exceed €110.00 but do not exceed €112.50 59.20 exceed €112.50 but do not exceed €115.00 57.50 exceed €115.00 but do not exceed €117.50 55.90 exceed €117.50 but do not exceed €120.00 54.20 exceed €120.00 but do not exceed €122.50 52.50 exceed €122.50 but do not exceed €125.00 50.90 exceed €125.00 but do not exceed €127.50 49.20 exceed €127.50 but do not exceed €130.00 47.60 exceed €130.00 but do not exceed €132.50 45.90 exceed €132.50 but do not exceed €135.00 44.30 exceed €135.00 but do not exceed €137.50 42.60 exceed €137.50 but do not exceed €140.00 41.00 exceed €140.00 but do not exceed €142.50 39.30 exceed €142.50 but do not exceed €145.00 37.70 exceed €145.00 but do not exceed €147.50 36.00 exceed €147.50 but do not exceed €150.00

34.40 exceed €150.00 but do not exceed €152.50 32.70 exceed €152.50 but do not exceed €155.00 31.10 exceed €155.00 but do not exceed €157.50 29.40 exceed €157.50 but do not exceed €160.00 27.80 exceed €160.00 but do not exceed €162.50 26.10 exceed €162.50 but do not exceed €165.00 24.50 exceed €165.00 but do not exceed €167.50 22.80 exceed €167.50 but do not exceed €170.00 21.20 exceed €170.00 but do not exceed €172.50 19.50 exceed €172.50 but do not exceed €175.00 17.80 exceed €175.00 but do not exceed €177.50 16.20 exceed €177.50 but do not exceed €180.00 14.50 exceed €180.00 but do not exceed €182.50 12.90 exceed €182.50 but do not exceed €185.00 11.20 exceed €185.00 but do not exceed €187.50 9.60 exceed €187.50 but do not exceed €190.00 7.90 exceed €190.00 but do not exceed €192.50 6.30 exceed €192.50 but do not exceed €195.00 4.60 exceed €195.00 but do not exceed €197.50 3.00 exceed €197.50 Nil

PART 3

Increase of Blind Pension for One of a Couple Where Spouse Has Not Attained Pensionable Age Means of claimant or pensioner Weekly rate of increase € Where the weekly means of the claimant or pensioner do not exceed €7.60 110.00 exceed €7.60 but do not exceed €10.10 108.30 exceed €10.10 but do not exceed €12.60 106.70 exceed €12.60 but do not exceed €15.10 105.00 exceed €15.10 but do not exceed €17.60 103.40 exceed €17.60 but do not exceed €20.10 101.70 exceed €20.10 but do not exceed €22.60 100.00 exceed €22.60 but do not exceed €25.10 98.40 exceed €25.10 but do not exceed €27.60 96.70 exceed €27.60 but do not exceed €30.10 95.10 exceed €30.10 but do not exceed €32.60 93.40 exceed €32.60 but do not exceed €35.10 91.80 exceed €35.10 but do not exceed €37.60 90.10 exceed €37.60 but do not exceed €40.10 88.40 exceed €40.10 but do not exceed €42.60 86.80 exceed €42.60 but do not exceed €45.10 85.10 exceed €45.10 but do not exceed €47.60 83.50 exceed €47.60 but do not exceed €50.10 81.80 exceed €50.10 but do not exceed €52.60 80.10 exceed €52.60 but do not exceed €55.10 78.50 exceed €55.10 but do not exceed €57.60 76.80 exceed €57.60 but do not exceed €60.10 75.20 exceed €60.10 but do not exceed €62.60 73.50 exceed €62.60 but do not exceed €65.10 71.90 exceed €65.10 but do not exceed €67.60 70.20 exceed €67.60 but do not exceed €70.10 68.50 exceed €70.10 but do not exceed €72.60 66.90 exceed €72.60 but do not exceed €75.10 65.20 exceed €75.10 but do not exceed €77.60 63.60 exceed €77.60 but do not exceed €80.10 61.90 exceed €80.10 but do not exceed €82.60 60.20 exceed €82.60 but do not exceed €85.10 58.60 exceed €85.10 but do not exceed €87.60 56.90 exceed €87.60 but do not exceed €90.10 55.30 exceed €90.10 but do not exceed €92.60 53.60 exceed €92.60 but do not exceed €95.10 51.90 exceed €95.10 but do not exceed €97.60 50.30 exceed €97.60 but do not exceed €100.10 48.60 exceed €100.10 but do not exceed €102.60 47.00 exceed €102.60 but do not exceed €105.10 45.30 exceed €105.10 but do not exceed €107.60 43.70 exceed €107.60 but do not exceed €110.10 42.00 exceed €110.10 but do not exceed €112.60 40.30 exceed €112.60 but do not exceed €115.10 38.70 exceed €115.10 but do not exceed €117.60 37.00 exceed €117.60 but do not exceed €120.10 35.40 exceed €120.10 but do not exceed €122.60 33.70 exceed €122.60 but do not exceed €125.10 32.00 exceed €125.10 but do not exceed €127.60 30.40 exceed €127.60 but do not exceed €130.10 28.70 exceed €130.10 but do not exceed €132.60 27.10 exceed €132.60 but do not exceed €135.10 25.40 exceed €135.10 but do not exceed €137.60 23.80 exceed €137.60 but do not exceed €140.10

22.10 exceed €140.10 but do not exceed €142.60 20.40 exceed €142.60 but do not exceed €145.10 18.80 exceed €145.10 but do not exceed €147.60 17.10 exceed €147.60 but do not exceed €150.10 15.50 exceed €150.10 but do not exceed €152.60 13.80 exceed €152.60 but do not exceed €155.10 12.10 exceed €155.10 but do not exceed €157.60 10.50 exceed €157.60 but do not exceed €160.10 8.80 exceed €160.10 but do not exceed €162.60 7.20 exceed €162.60 but do not exceed €165.10 5.50 exceed €165.10 but do not exceed €167.60 3.80 exceed €167.60 but do not exceed €170.10 2.20 exceed €170.10 Nil

PART 4

Amounts of Child Benefit Amount for each of first two children Amount for each child in excess of 2

(1)

SCHEDULE 3 State Pension (non-contributory) — Consequential Amendments to Principal Act

Section 17

.

Provision or Instrument Affected Amendment

(1)

(2)

Section 4(4)(a)

Substitute “Rule 2(3) of Part 3, Rule 2 of Part 4 and Rule 2(3) of Part 5” for “Rule 2(3) of Part 3 and Rule 2 of Part 4”.

Section 4(5)

Substitute “Rule 7 of Part 3, Rule 2(a) of Part 4 or Rule 7 of Part 5” for “Rule 7 of Part 3 or Rule 2(a) of Part 4”.

Sections 2(4), 7(2)(e), 7(2)(f), 134(3) (in the definition of “pensioner”), 139(1)(c), 144(2)(a), 157(1), 217(1), 241(2)(c), 244(1)(c)(i), 248(1)(i), 249(8) and (9) and 287(1) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Substitute “State pension (non-contributory)” for “old age (non-contributory) pension” in each place where it occurs.

Sections 124(1)(c), 134(3) (in the definition of “qualified adult”) and 249(7) Social Welfare (Consolidated Payments Provisions) Regulations 1994 ( S.I. No. 417 of 1994 ) Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) Substitute “a State pension (non-contributory)” for “an old age (non-contributory) pension” in each place where it occurs.

The definition of “weekly means” in sections 162(1), 172(1) and 179(1) Substitute “Part 5” for “Part 3”.

Sections 162(2)(a), 172(2)(a), 179(3) and 186(2)(b)(i) Substitute “Part 5” for “Part 3”.

Section 221

Substitute “Part 4” for “Part 6” in each place where it occurs.

Section 246(3)

Substitute “153(c)” for “154(c)”.

Table 1 of Schedule 3 Substitute “Rule 1(1)(a) of Part 2, Rule 1(1)(a) of Part 3 and Rule 1(1)(a) of Part 5” for “Rule 1(1)(a) of Part 2 and Rule 1(1)(a) of Part 3”.

Social Welfare (Rent Allowance) Regulations 1998 ( S.I. No. 188 of 1998 ) Substitute “State pension (non-contributory)” for “old age pension” in each place where it occurs.

SCHEDULE 4 State Pension (non-contributory) — Assessment of Means

Section 24

. “PART 3

Section 153.

STATE PENSION (NON-CONTRIBUTORY) 1. Subject to paragraphs (2) and (3), in calculating the means of a person, account shall be taken of the following:

(ix) in the case of a person who has a qualified child who normally resides with him or her, his or her wages or profit from any form of self-employment, except and in so far as the annual amount of those earnings is calculated to exceed €133 for each such child of whom account has not already been taken in accordance with this paragraph in calculating the means of another person, (x) an amount of €2,540 together with one-half of any amount in excess of €2,540 received under the following schemes: (I) the Rural Environment Protection Scheme administered by the Minister for Agriculture and Food; (II) the Special Areas of Conservation Scheme administered by the Minister for Community, Rural and Gaeltacht Affairs, and that income shall, in the absence of other means for ascertaining it, be taken to be that actually received during the year immediately before the date of calculation but where that income is attributable to a period before the year immediately preceding the date of calculation but is received in a subsequent year, it shall be regarded for the purposes of this paragraph as having been received in the year to which it is attributable;

SCHEDULE 5 Blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension and orphan’s (non-contributory) pension, one-parent family payment and carer’s allowance — Assessment of Means

Section 25

. “PART 5 Sections 161A, 168, 172 and 179.

BLIND PENSION, WIDOW’S (NON-CONTRIBUTORY) PENSION, WIDOWER’S (NON-CONTRIBUTORY) PENSION, ORPHAN’S (NON-CONTRIBUTORY) PENSION, ONE-PARENT FAMILY PAYMENT AND CARER’S ALLOWANCE 1. Subject to paragraphs (2) and (3), in calculating the means of a person, account shall be taken of the following:

(ix) in the case of a blind person, his or her earnings (including wages and profit from any form of self-employment) other than employment of a rehabilitative nature, except and in so far as the annual amount of those earnings is calculated to exceed an amount made up as follows— €400, plus €265 if the person’s spouse is living with or is wholly or mainly maintained by him or her or, being a single person, widow or widower, is maintaining wholly or mainly a person over the age of 16 years having the care of one or more than one qualified child who normally resides or reside with the person, plus €133 for each qualified child normally residing with the person of whom account has not already been taken in accordance with this paragraph in calculating the means of another person, (x) in the case of a blind person, the amount that may be prescribed of his or her earnings from employment of a rehabilitative nature, (xi) in the case of a person who is in receipt of orphan’s (non-contributory) pension or carer’s allowance and who has a qualified child who normally resides with him or her, his or her earnings (including wages and profit from any form of self-employment), except and in so far as the annual amount of those earnings is calculated to exceed €133 for each such child of whom account has not already been taken in accordance with this paragraph in calculating the means of another person, and that income shall, in the absence of other means for ascertaining it, be taken to be that actually received during the year immediately before the date of calculation but where that income is attributable to a period before the year immediately preceding the date of calculation but is received in a subsequent year, it shall be regarded for the purposes of this paragraph as having been received in the year to which it is attributable;

SCHEDULE 6 Early Childcare Supplement — Consequential Amendments to Principal Act

Section 29

.

Provision Affected Amendment

(1)

Sections 2(1) in the definition of “beneficiary” and “claimant”, 244(1)(c)(iii), 285(1), 292(1), 302, 319, 334, 335, 336, 337, 338, 341(9) and 342 Substitute “child benefit, early childcare supplement” for “child benefit” in each place where it occurs.

Sections 250(2)(c), 251(4) and 251(5) Substitute “child benefit or early childcare supplement” for “child benefit” in each place where it occurs.

Section 287(1)

Substitute “unemployment assistance, child benefit and early childcare supplement” for “unemployment assistance and child benefit”.

Section 341(8)

(a) Substitute “Any child benefit or early childcare supplement” for “Any child benefit”. (b) Insert “or early childcare supplement” after “of child benefit”.

SCHEDULE 7 Miscellaneous Amendments to Principal Act

Section 37

.

Provision Affected Amendment

(1)

(2)

Section 3(10)

Substitute “150(3), 152, 158, 161,” for “150(3), 158”.

Section 38(1)

Substitute “section 13(2)(b)” for “section 13(2)(d)”.

Section 109(16)

Delete “and who does not have an entitlement to an old age (contributory) pension by virtue of Regulation (EEC) No. 1408/71 of the Council of the European Communities or by virtue of a reciprocal arrangement under the provisions of section 287”.

Section 152

Substitute the following for the definition of “spouse”: “ ‘spouse’ includes a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State;”.

Section 219(2)

Substitute “subsection (1)(c)” for “subsection (1)”.

Section 250(2)

(a) Insert “, or an application for, or the use of, a personal public service number in accordance with sections 262 to 271 and any question arising on or in relation to that application or use,” after “in relation to that benefit”. (b) In paragraph (d) delete “and”. (c) In paragraph (e) insert “and” after “benefit,”. (d) Insert the following after paragraph (e): “(f) a person who has sought the allocation of a personal public service number within the meaning of section 262 or a person to whom such a number has been allocated,”.

Section 328

Substitute the following for that section: “Certificate by deciding officer, appeals officer or by an employee of the Executive.

328.— A document purporting to be a certificate of a decision made under this Act by a deciding officer or an appeals officer or purporting to be a certificate of a determination made under this Act by an employee of the Executive and to be signed by him or her shall be prima facie evidence of the making of the decision or determination, as the case may be, and of the terms of that decision or determination, as the case may be, without proof of the signature of the officer or employee or of his or her official capacity.”.

Section 345

Substitute “22” for “21” in each place where it occurs.

SCHEDULE 8 Miscellaneous Amendments to Pensions Act 1990

Section 44

.

Item Provision Affected Amendment 1.

Section 2(1)

(a) In the definition of “scheme” insert “and section 121” after “Part VII”. (b) In the definition of “trustees”, insert “59A,” after “59,”.

2.

Section 5

Insert the following after subsection (2): “(2A) The power to make regulations under this section includes power to make provision by regulation to give effect to— (a) any provision of the Treaties of the European Communities, or (b) any act adopted by an institution of the European Communities which regulates any of the matters to which this Act applies.”.

3.

Section 35

In subsection (1), substitute “section 34(3)(b) or (d)” for “section 34(3)(b)”.

4.

Section 43(1)

(a) In paragraph (c), substitute “2007, and” for “2007.”. (b) Insert the following after paragraph (c): “(d) in the case of a scheme which has been excluded, in whole or in part, from the application of this Part by virtue of regulations made under section 52 and which is no longer so excluded, not later than 6 months after the date on which the exclusion ceases to apply.”.

5.

Section 54(4)

Insert the following after paragraph (c): “(d) The Minister may make regulations providing that some or all of the information required to be disclosed in accordance with this section shall be prepared in accordance with the advice of an actuary and any applicable professional guidance issued by the Society of Actuaries in Ireland and specified in the regulations or with any applicable guidance issued by any other person (including the Minister) and specified in the regulations.”.

6.

Section 55

(a) In subsection (2), substitute the following for paragraph (c): “(c) where so prescribed and to such extent as may be prescribed, a small scheme the winding up of which has commenced, unless, in accordance with the regulations prescribing the class of scheme for the purpose of this paragraph, the Board considers it necessary or appropriate and in the interests of the members of the scheme having regard to the circumstances of any particular case that subsection (1) should apply in whole or in part.”, (b) In subsection (4), substitute “at the effective date of the next actuarial funding certificate or, where applicable, any later date specified under section 49(3)” for “at the effective date of the next actuarial funding certificate”. (c) In subsection (5), substitute “at the effective date of the next actuarial funding certificate or, where applicable, any later date specified under section 49(3)” for “at the effective date of the next actuarial funding certificate”.

7.

Section 56(6)(b)

In subparagraphs (iv) and (v), substitute “small scheme” for “scheme” in each place where it occurs.

8.

Section 91

In the definition of “contributor”, substitute “on a winding up or on making a transfer payment in accordance with section 35” for “on a winding up”.

9.

Section 121

In subsection (10), insert the following after the definition of “excluded employee”: “ ‘scheme’ means an occupational pension scheme and an overseas pension scheme within the meaning of section 770(1) of the Taxes Consolidation Act 1997 .”.

10.

Section 149

Substitute the following for subsection (4): “(4) The conditions of authorisation are that— (a) the trustees and the scheme comply with the provisions of this Act applicable to the trustees and the scheme and, in the case of a small scheme, comply with subsection (3), and (b) the trustees and the scheme comply with any other conditions that may be prescribed.”.

SCHEDULE 9 Amendments to Carer’s Leave Act 2001

Section 48

.

Provision Affected

Section 7(4)

Substitute “208 weeks” for “130 weeks”.

1 OJ No. L149, 05.07.1971, p. 2.

2OJ No. L215, 30.07.92, p. 91.

3OJ No. L160, 26.06.99, p. 80.

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