SOCIAL WELFARE (CONSOLIDATION) ACT, 1993

PART VIII OVERPAYMENTS, REPAYMENTS, SUSPENSION OF PAYMENT, ETC.

277 Interim payments and suspension of payment.

[1993, s. 31(1)]

277.—(1) Regulations may make provision in relation to matters arising—

• (a) pending the decision or determination under Part II, III, IV, V, VI, VII, or this Part (whether in the first instance or on an appeal or reference, and whether originally or on revision) of any claim for benefit, assistance, child benefit or family income supplement or of any question affecting any person's right to any such benefit, assistance, child benefit or family income supplement or to receipt thereof or any person's liability for contributions, or

• (b) out of the effect of any appeal or revision of any decision or determination under Part II, III, IV, V, VI, VII, or this Part on any such claim or question.

[1993, s. 31(1)]

• (2) Where it appears to the Minister that a question has arisen or may arise as to whether—

• (a) the conditions for the receipt of benefit, assistance (other than supplementary welfare allowance), child benefit or family income supplement payable under a decision are or were fulfilled, or

• (b) a decision that any such benefit, assistance, child benefit or family income supplement is payable ought to be revised under this section,

he may direct that payment of the said benefit, assistance, child benefit or family income supplement shall be suspended in whole or in part until the question has been decided.

[1993, s. 31(1)]

• (3) Where it appears to an officer of a health board who is duly authorised to determine entitlement to supplementary welfare allowance that a question has arisen or may arise as to whether—

• (a) the conditions for the receipt of an allowance payable under a determination are or were fulfilled, or

• (b) a determination of entitlement ought to be revised under this section,

payment of the supplementary welfare allowance may be suspended in whole or in part until that question has been determined.

278 Overpayments.

[1993, s. 31(1)]

278.—Where, in accordance with the provisions of sections 249, 264 or 269, a decision or determination is varied or reversed by a deciding officer, an appeals officer or an officer of the health board (as the case may be) so as to disallow or reduce any benefit, assistance, child benefit or family income supplement paid or payable to a person—

• (a) any benefit paid in pursuance of the original decision shall be repayable to the Social Insurance Fund to the extent to which it would not have been payable if the decision on the appeal or revision had been given in the first instance and such person and any other person to whom the benefit was paid on behalf of such person, or the personal representative of such person, shall be liable to pay to the said Fund, on demand made in that behalf by an officer of the Minister, the sum so repayable,

• (b) any assistance (other than supplementary welfare allowance under Part III), child benefit or family income supplement paid in pursuance of the original decision shall be repayable to the Minister to the extent to which it would not have been payable if the decision on the appeal or revision had been given in the first instance and such person and any other person to whom the said assistance, child benefit or family income supplement (as the case may be) was paid on behalf of such person, or the personal representative of such person, shall be liable to pay to the Minister, on demand made in that behalf by an officer of the Minister, the sum so repayable,

• (c) any supplementary welfare allowance paid in pursuance of the original determination shall be repayable to the health board to the extent to which it would not have been payable if the revised determination had been given in the first instance and such person and any other person to whom the supplementary welfare allowance was paid on behalf of such person, or the personal representative of such person, shall be liable to pay on demand by the health board the sum so repayable.

279 Repayment of benefit, assistance, etc. overpaid.

[1993, s. 31(1)]

279.—Where, in any case, other than a case involving a revised decision or determination in accordance with sections 249, 264 or 269, a person has been—

• (a) in receipt of any benefit, assistance, child benefit or family income supplement for any period during which that person was not entitled thereto, or

• (b) in receipt of such benefit, assistance, child benefit or supplement at a rate higher than that to which he was entitled,

then that person and any other person to whom such benefit, assistance, child benefit or supplement was paid on behalf of such person, or the personal representative of such person, shall be liable to pay—

• (i) to the Social Insurance Fund, in the case of benefit,

• (ii) to the Minister, in the case of assistance (other than supplementary welfare allowance), child benefit or family income supplement, and

• (iii) to the health board, in the case of supplementary welfare allowance,

on demand any sums paid to that person in respect of the said benefit, assistance, child benefit or supplement during such period or, as the case may be, a sum representing the difference between such benefit, assistance, child benefit or supplement at the rate actually paid and benefit, assistance, child benefit or supplement at the rate to which he was entitled.

280 Distribution of assets.

[1993, s. 34(1)]

280.—(1) The personal representative of a person who was at any time in receipt of assistance shall, not less than 3 months before commencing to distribute the assets of that person—

• (a) inform the Minister, by notice in writing delivered to the Minister, of his intention to distribute the assets, and provide the Minister with a schedule of the assets of the estate, and

• (b) if requested in writing by the Minister within 3 months of the furnishing of the notice and schedule of assets referred to in paragraph (a), ensure that sufficient assets are retained, to the extent (if any) appropriate, to repay any sum which may be determined to be due to the Minister or the State (as the case may be) in respect of—

• (i) payment of assistance to the person at a time when the person was not entitled to receive such assistance, or

• (ii) payment of assistance to the person of an amount in excess of the amount which the person was entitled to receive.

[1993, s. 34(2)]

• (2) Notwithstanding any other provision of this Act, for the purposes of determining the sum which is due to the Minister under subsection (1), the means of the deceased person for the period in respect of which assistance was paid to him shall, in the absence of evidence to the contrary, be calculated on the basis that his assets at the time of his death belonged to him for that entire period.

[1993, s. 34(3)]

• (3) A personal representative who contravenes subsection (1) and who distributes the assets of the person whose estate he represents without payment of any sum which is due to the Minister in respect of—

• (a) payments of assistance to the person at a time when the person was not entitled to receive such assistance, or

• (b) payments of assistance to the person of amounts in excess of the amounts which the person was entitled to receive,

shall be personally liable to repay to the Minister an amount equal to the amount (if any) which the Minister would have received if, in the administration of the estate of the person, the sum aforesaid had been duly taken into account and repaid to the Minister to the extent (if any) appropriate, having regard to the assets of the person, and such amount shall be a debt due by the personal representative to the Minister.

[1993, s. 34(4)]

• (4) Any proceedings to recover assistance due to the Minister as a debt due to the State under subsection (3) of section 281 shall be maintainable against the estate of a deceased person if brought at any time within the period of 2 years commencing on the date on which the notice and the schedule of assets under paragraph (a) of subsection (1) is received by the Minister or within any other period fixed in any other enactment, whichever is the longer.

281 Recovery of sums due by civil proceedings or by deduction from other payments.

[1993, s. 31(1)]

281.—(1) All sums due to the Social Insurance Fund, other than in accordance with section 279, shall be recoverable as debts due to the State and, without prejudice to any other remedy (notwithstanding the assignment by any regulations under section 14(2) to the Collector-General or any other person of any function referred to in that section in relation to employment contributions or the assignment by any regulations under section 20(2) to the Collector-General of any function referred to in that section in relation to self-employment contributions) may be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.

[1993, s. 31(1)]

• (2) Notwithstanding section 224, or any provision in any other enactment specifying the period within which proceedings may be commenced to recover a debt under statute or simple contract debt, any proceedings for the recovery of any sums due to the Social Insurance Fund by way of employment contributions under section 10(1) or self-employment contributions under section 18(1) may be brought and shall be maintainable at any time.

[1993, s. 31(1)]

• (3) All sums due to the Minister, other than in accordance with section 279, under this Act shall be recoverable as debts due to the State and may, without prejudice to any other remedy, be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.

[1993, s. 31(1)]

• (4) Every sum repaid to or recovered by the Minister under this Act shall be paid into or disposed of for the benefit of the Exchequer or the Social Insurance Fund, as appropriate, in such manner as the Minister for Finance shall direct.

[1993, s. 31(1)]

• (5) All sums due to a health board under this Act shall be recoverable as debts due to the State and may, without prejudice to any other remedy, be recovered by the health board as a debt under statute or simple contract debt in any court of competent jurisdiction.

[1993, s. 31(1)]

• (6) Any benefit or assistance repayable in accordance with section 278 or section 279 may, without prejudice to any other method of recovery, be recovered by deduction from any benefit or assistance (except supplementary welfare allowance) to which such person then is or becomes entitled.

[1993, s. 31(1)]

• (7)
• (a) Any child benefit repayable in accordance with section 278 or section 279 may, without prejudice to any other method of recovery, be recovered by deduction from any payment or payments on account of child benefit to which such person then is or becomes entitled.

• (b) Any family income supplement repayable in accordance with section 278 or section 279 may, without prejudice to any other method of recovery, be recovered by deduction from any payment or payments on account of family income supplement to which such person then is or becomes entitled.

[1993, s. 31(1)]

• (8) The power conferred on the Minister by this section to deduct from any payments on account of benefit, assistance, child benefit or family income supplement to which a person becomes entitled any sums payable by the person to the Minister or the health board under this section, may be exercised, notwithstanding that proceedings have been instituted in a court for the recovery of the sums which the person is liable to repay to the Minister or the health board as aforesaid or that an order has been made by a court requiring the payment by the person of the sums which he is liable to pay to the Minister or the health board under this section, and any costs required by such order to be paid to the Minister or the health board shall be deemed, for the purposes of this section, to be sums payable by the person to the Minister or the health board (as the case may be) under this section.

282 Repayment of amounts due to be deferred, suspended, reduced or cancelled.

[1993, s. 31(1)]

282.—Notwithstanding anything to the contrary, where a person is required to repay an amount of any benefit, assistance (other than supplementary welfare allowance), child benefit or family income supplement in accordance with the provisions of this Act, an officer of the Minister authorised by him for this purpose or in the case of supplementary welfare allowance an officer of a health board may, in accordance with such code of practice as shall be prescribed, defer, suspend, reduce or cancel repayment of any such amount.

283 Effect of decision for purposes of proceedings.

[1993, s. 31(1)]

283.—In any proceedings for an offence under this Act, or in any proceedings involving any issue related to the payment of contributions, or for the recovery of any sums due to the Minister or the Social Insurance Fund, a decision on any question relevant to the proceedings given in accordance with this Act shall, unless an appeal or reference in respect of the decision is pending or the prescribed time for appealing against the decision has not expired, be conclusive for the purpose of those proceedings and—

• (a) if any such decision which might be so given has not been obtained and the decision is necessary for the determination of the proceedings, the question shall be submitted for decision in accordance with this Act, and

• (b) where any such appeal or reference is pending or the time for so appealing has not expired or any question has been submitted under paragraph (a), the court dealing with the case shall adjourn the proceedings until such time as a final decision on the question has been obtained.

PART IX LIABILITY TO MAINTAIN FAMILY

284 Interpretation.

[1989, s. 12(1); 1990, s. 13; 1992, s. 20]

284.—(1) In this Part—

“allowance” means deserted wife's allowance, lone parent's allowance or supplementary welfare allowance;

“antecedent order” means—

• (a) an order under section 286 (4),

• (b) an order under section 286 (5) (insofar as it is deemed to be an order under section 17 of the Enforcement of Court Orders Act, 1926), or

• (c) an order under section 286 (5) (insofar as it is deemed to be an order under section 5 of the Enforcement of Court Orders Act, 1940);

“attachment of earnings order” means an order under section 287;

“benefit” means deserted wife's benefit;

“competent authority” in relation to deserted wife's benefit, deserted wife's allowance and lone parent's allowance means the Minister, and in relation to supplementary welfare allowance means the health board which granted that allowance to a recipient;

“earnings” means any sums payable to a person—

• (a) by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service),

• (b) by way of pension or other like benefit in respect of employment (including an annuity in respect of past services, whether or not rendered to the person paying the annuity, and including periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment);

“order of the Court” means a maintenance order, a lump sum order, a variation order or an interim order under the Family Law (Maintenance of Spouses and Children) Act, 1976, an order under section 10 of that Act or an order of the Court made on foot of a separation agreement.

[1989, s. 12(1)]

• (2) Every reference in this Part to a person who is liable to maintain another person shall be construed as meaning a person who by virtue of section 285 is liable to maintain such other person.

285 Liability to maintain family.

[1989, s. 12(1)]

285.—For the purposes of sections 110, 152, 158 and 171 and without prejudice to any obligations imposed by law or otherwise, the following provisions shall have effect, that is to say—

• (a) a man shall be liable to maintain—

• (i) his wife, and

• (ii) any child of his, being a child who is under the age of 18 years or (save for the purposes of section 171) who is of or over that age and under the age of 21 years, and is receiving full-time education or instruction by day at any university, college, school or other educational establishment,

and

• (b) a woman shall be liable to maintain—

• (i) her husband, and

• (ii) any child of hers, being a child who is under the age of 18 years or (save for the purposes of section 171) who is of or over that age and under the age of 21 years, and is receiving full-time education or instruction by day at any university, college, school or other educational establishment.

286 Contribution towards benefit or allowance.

[1989, s. 12(1)]

286.—(1) Where a benefit or allowance is paid to any recipient, every person who is liable to maintain that recipient or to maintain any child in respect of whom an increase in such benefit or allowance is granted, shall be liable to contribute to the competent authority such amount as that authority may determine to be appropriate towards such benefit or allowance.

[1989, s. 12(1); 1992, s. 21]

• (2) Where a person who is liable to contribute under subsection (1) (subsequently referred to in this Part as “the liable relative”) fails or neglects to contribute, the competent authority may apply to the District Court for an order directing the liable relative to make such contribution towards the benefit or allowance.

[1989, s. 12(1); 1992, s. 21]

• (3) The competent authority, before making an application to the District Court under subsection (2), shall serve notice of the application on the liable relative.

[1989, s. 12(1); 1992, s. 21]

• (4) Where the District Court is satisfied that, at the time of the hearing of an application by the competent authority under subsection (2), the liable relative had failed or neglected to make the contribution required under subsection (1) and was able to contribute to the benefit or allowance granted, the District Court shall fix the amount of the contribution to be made by the liable relative and shall order the payment thereof to the competent authority by way of such payments as the Court shall think proper.

[1992, s. 21]

• (5) An order made by the District Court under subsection (4) shall, for the purposes of its variation or enforcement, be deemed to be an order for payment by instalments made under section 17 of the Enforcement of Court Orders Act, 1926, and the said section 17 shall be construed accordingly.

[1992, s. 21]

• (6) The District Court may, on the application of either the liable relative or the competent authority, vary in accordance with the provisions of section 5 of the Enforcement of Court Orders Act, 1940, an order made by it under subsection (4) and the said section 5 shall, with any necessary modifications, be construed accordingly:

Provided that any such application made by either party be notified to the other party in advance.

[1992, s. 21]

• (7) The District Court may, on application by the competent authority in whose favour an order was made under subsection (4) for an order for the arrest and imprisonment of the debtor under section 6 of the Enforcement of Court Orders Act, 1940, proceed in accordance with the provisions of the said section 6.

[1992, s. 21]

• (8) The provisions of—

• (a) section 4 (1) (inserted by section 3(3) of the Courts (No.2) Act, 1986) of the Enforcement of Court Orders Act, 1940 (which relates to the duration of instalment orders), and

• (b) section 5 (4) (inserted by section 3 of the Courts (No.2) Act, 1986) of the Enforcement of Court Orders Act, 1940 (which relates to the duration of variation orders),

shall not apply to orders made under subsection (4) of this section.

287 Attachment of earnings order.

[1992, s. 22]

287.—(1) (a) On application to the District Court by a competent authority on whose application the District Court has made an antecedent order, the Court may, to secure payments under the antecedent order, if it is satisfied that the liable relative is a person to whom earnings fall to be paid, make an attachment of earnings order.

• (b) References in paragraph (a) to an antecedent order made by the District Court shall include references to such an order made, varied or affirmed on appeal from that Court.

[1992, s. 22]

• (2) An attachment of earnings order shall be an order directed to a person who (at the time of the making of the order or at any time thereafter) has the liable relative in his employment and shall operate as a direction to that person to make, at such times as may be specified in the order, periodical deductions of such amounts (specified in the order) as may be appropriate, having regard to the normal deduction rate (within the meaning of subsection (4)(a)) and the protected earnings rate (within the meaning of subsection (4)(b)), from the liable relative's earnings and to pay the amounts deducted at such times as the Court may order to the District Court clerk specified by the attachment of earnings order for transmission to the person or competent authority entitled to receive payments made under the relevant antecedent order.

[1992, s. 22]

• (3) An attachment of earnings order shall not be made without the consent of the liable relative, unless the District Court is satisfied that the liable relative has, without reasonable excuse, defaulted in the making of any payment under the relevant antecedent order.

[1992, s. 22]

• (4) An attachment of earnings order shall—

• (a) specify the normal deduction rate, that is to say, the rate at which the District Court considers it reasonable that the earnings to which the order relates should be applied in satisfying the relevant antecedent order, not exceeding the rate appearing to the District Court to be necessary for the purpose of—

• (i) securing payment of the sums falling due from time to time under the relevant antecedent order, and

• (ii) securing payment within a reasonable period of any sums already due and unpaid under the relevant antecedent order,

• (b) specify the protected earnings rate, that is to say, the rate below which, having regard to the resources and the needs of the liable relative, the District Court considers it proper that the relevant earnings should not be reduced by a payment made in pursuance of the attachment of earnings order, and

• (c) contain, so far as they are known to the District Court, such particulars as it considers appropriate for the purpose of enabling the liable relative to be identified by the person to whom the order is directed.

[1992, s. 22]

• (5) Payments under an attachment of earnings order shall be in lieu of payments of the like total amount under the relevant antecedent order that have not been made and that, but for the attachment of earnings order, would fall to be made under the relevant antecedent order.

288 Obligations on employer in relation to attachment of earnings order.

[1992, s. 22]

288.—(1) Where an attachment of earnings order or an order varying it is made, the employer for the time being affected by it shall, if it has been served upon him, comply with it; but he shall be under no liability for non-compliance therewith before 10 days have elapsed since the service.

[1992, s. 22]

• (2) Where an attachment of earnings order is served on any person and the liable relative is not in his employment or the liable relative subsequently ceases to be in his employment, that person shall (in either case) within 10 days from the date of service or, as the case may be, the cesser, give notice of that fact to the District Court.

[1992, s. 22]

• (3) On any occasion when a person makes, in compliance with an attachment of earnings order, a deduction from a liable relative's earnings, he shall give to the liable relative a statement in writing of the total amount of the deduction.

[1992, s. 22]

• (4) Such court registrar or court clerk as may be specified by an attachment of earnings order shall cause the order to be served on the employer to whom it is directed and on any subsequent employer of the liable relative concerned of whom the registrar or clerk so specified becomes aware and such service may be effected by leaving the order or a copy of the order at, or sending the order or a copy of the order by registered prepaid post to, the residence or place of business in the State of the person to be served.

289 Payments under attachment of earnings order.

[1992, s. 22]

289.—Any payments made to a District Court clerk under an attachment of earnings order shall, when transmitted by him to the competent authority entitled to receive those payments, be deemed to be payments made by the liable relative so as to discharge any sums payable under the relevant antecedent order.

290 Powers of District Court.

[1992, s. 22]

290.—(1) In relation to an attachment of earnings order or an application for such an order, the District Court that made the order or to which the application is made may, before or at the hearing or while the order is in force—

• (a) order the liable relative to give to the District Court, within a specified period, a statement in writing signed by him containing—

• (i) the name and address of any person by whom earnings are paid to him,

• (ii) specified particulars as to his earnings and expected earnings and as to his resources and needs, and

• (iii) specified particulars for enabling the liable relative to be identified by any employer of his, and

• (b) order that any person appearing to the District Court to have the liable relative in his employment to give to the Court, within a specified period, a statement signed by that person, or on his behalf, containing specified particulars of the liable relative's earnings and expected earnings.

[1992, s. 22]

• (2) Notice of an application for an attachment of earnings order served on a liable relative may include a requirement that he shall give to the District Court, within the period and in the manner specified in the notice, a statement in writing of the matters referred to in paragraph (a) of subsection (1) and of any other matters which are or may be relevant to the determination of the normal deduction rate and the protected earnings rate to be specified in the order.

[1992, s. 22]

• (3) In any proceedings in relation to an attachment of earnings order, a statement given to the District Court in compliance with an order under paragraph (a) or (b) of subsection (1) or with a requirement under subsection (2) shall be admissible as evidence of the facts stated therein, and a document purporting to be such a statement shall be deemed, unless the contrary is shown, to be a statement so given.

291 Changes in employment.

[1992, s. 22]

291.—Where an attachment of earnings order is in force—

• (a) the liable relative shall notify in writing the District Court that made the order of every occasion on which he leaves any employment, or becomes employed or re-employed, not later (in each case) than 10 days from the date on which he does so,

• (b) the liable relative shall, on any occasion on which he becomes employed or re-employed, include in his notification under paragraph (a) particulars of his earnings and expected earnings from the relevant employment,

• (c) any person who becomes an employer of the liable relative and knows that the order is in force and by what Court it was made shall, within 10 days of his becoming the liable relative's employer or of acquiring that knowledge (whichever is the later), notify the District Court in writing that he is the liable relative's employer, and include in his notification a statement of the liable relative's earnings and expected earnings, and

• (d) any person who is an employer of the liable relative and knows that the order is in force and by what Court it was made shall, within 10 days of such occurence notify the competent authority and the District Court in writing of any increase in earnings paid to the liable relative.

292 Determinations by District Court.

[1992, s. 22]

292.—(1) Where an attachment of earnings order is in force, the District Court that made the order shall, on the application of the employer concerned or the liable relative or competent authority to whom payments are being made under the order, determine whether payments (or any portions thereof) to the liable relative of a particular class or description specified by the application are earnings for the purpose of the order, and the employer shall give effect to any determination for the time being in force under this section.

[1992, s. 22]

• (2) Where an application under this section is made by the employer, he shall not incur any liability for non-compliance with the order as respects any payments (or any portions thereof) of the class or description specified by the application which are made by him to the liable relative while the application or any appeal in consequence thereof or any decision in relation to the application or appeal is pending, but the foregoing provisions of this subsection shall not, unless the District Court otherwise orders, apply as respects such payments (or any portions thereof) if the employer subsequently withdraws the application or, as the case may be, abandons the appeal.

293 Liable relative in service of State.

[1992, s. 22]

293.—(1) Where a liable relative is in the service of the State, a local authority for the purposes of the Local Government Act, 1941, a harbour authority within the meaning of the Harbours Act, 1946, a health board, a vocational education committee established by the Vocational Education Act, 1930, or a committee of agriculture established by the Agriculture Act, 1931, or is a member of either House of the Oireachtas—

• (a) in a case where a liable relative in the service of the State is employed in a department, office, organisation, service, undertaking or other body, its chief officer (or such other officer as the Minister of the Government by whom the department, office, organisation, service, undertaking or other body is administered by may from time to time designate) shall, for the purposes of this Act, be regarded as having the liable relative in his employment,

• (b) in a case where a liable relative is in the service of such an authority, board or committee, its chief officer shall, for the purposes of this Act, be regarded as having the liable relative in his employment,

• (c) in any other case, where a liable relative is paid out of the Central Fund or out of moneys provided by the Oireachtas, the Secretary of the Department of Finance (or such other officer of the Minister for Finance as that Minister may from time to time designate) shall, for the purposes of this Act, be regarded as having the liable relative in his employment, and

• (d) any earnings of a liable relative paid out of the Central Fund or out of moneys provided by the Oireachtas shall be regarded as paid by the chief officer referred to in paragraph (a) or (b), as the case may be, the Secretary of the Department of Finance or such other officer as may be designated under paragraph (a) or (c), as the case may be, as may be appropriate.

[1992, s. 22]

• (2) If any question arises in proceedings for or arising out of an attachment of earnings order as to what department, office, organisation, service, undertaking or other body a liable relative in the service of the State is employed in for the purposes of this section, the question may be referred to and determined by the Minister for Finance.

[1992, s. 22]

• (3) A document purporting to contain a determination of the Minister for Finance under subsection (2) and to be signed by an officer of the Minister for Finance shall, in any such proceedings as are mentioned in that subsection, be admissible in evidence and be deemed, unless the contrary is shown, to contain an accurate statement of that determination.

[1992, s. 22]

• (4) In this section references to a liable relative in the service of the State shall include references to a liable relative to whom earnings are paid directly out of moneys provided by the Oireachtas.

294 Discharge, variation or lapse of attachment of earnings order.

[1992, s. 22]

294.—(1) The District Court that made an attachment of earnings order may, if it thinks fit, on the application of the competent attachment of authority, the liable relative, or the District Court clerk on whose application the order was made, make an order discharging or varying that order.

[1992, s. 22]

• (2) Where an order varying an attachment of earnings order is made under this section, the employer shall, if it has been served upon him, comply with it, but he shall be under no liability for non-compliance before 10 days have elapsed since the service.

[1992, s. 22]

• (3) Where an employer affected by an attachment of earnings order ceases to have the liable relative in his employment, the order shall, in so far as that employer is concerned, lapse (except as respects deductions from earnings paid after the cesser by that employer and payment to the person in whose favour the order was made of deductions from earnings made at any time by that employer).

[1992, s. 22]

• (4) The lapse of an order under subsection (3) shall not prevent its remaining in force for other purposes.

295 Cesser.

[1992, s. 22]

295.—(1) An attachment of earnings order shall cease to have effect upon the discharge of the relevant antecedent order, except as regards payments under the attachment of earnings order in respect of any time before the date of the discharge.

[1992, s. 22]

• (2) Where an attachment of earnings order ceases to have effect, the clerk or registrar of the Court that made the order shall give notice of the cesser to the employer.

296 Offences.

[1992, s. 22]

296.—(1) When, without reasonable excuse, a person—

• (a) fails to comply with subsection (1) or (2) of section 288 or section 291 or an order under section 290 or section 294 (2), or

• (b) gives to a court a statement pursuant to section 290 (1), or a notification under section 291, that is false or misleading, or fails to give any statement,

and the competent authority as a result fails to obtain a sum of money due under an attachment of earnings order, that sum may be sued for as a simple contract debt in any court of competent jurisdiction by the competent authority or the District Court clerk to whom such sum falls to be paid, and that court may order the person to pay to the competent authority or the District Court clerk, as appropriate, such amount (not exceeding the sum aforesaid) as in all the circumstances the court considers proper for distribution in such manner and in such amounts as the court may specify to the competent authority for whose benefit the attachment of earnings order was made.

[1992, s. 22]

• (2) Where a person gives to a District Court—

• (a) a statement pursuant to section 290, or

• (b) a notification under section 291,

that is to his knowledge false or misleading, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

[1992, s. 22]

• (3) A person who contravenes section 288 (3) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.

297 Payments under order of court to offset contributions.

[1989, s. 12(1)]

297.—Where an order of the Court has been granted to a person who is in receipt of a benefit or allowance, the payments made under that order shall offset either in whole or part, as the competent authority may determine, contributions due by the person liable to contribute pursuant to section 286(1) to such benefit or allowance.

298 Recipient of benefit or allowance to transfer to competent authority payments under order of court.

298.—(1) A person who is in receipt of a benefit or allowance shall be liable to transfer to the competent authority payments made to that person in compliance with an order of the Court.

[1989, s. 12(1)]

[1992, s. 23(b)]

• (2) A person who claims a benefit or allowance may be required by the competent authority to consent to the transfer to the competent authority of payments made to that person in compliance with an order of the court, such transfer to be conditional on the award of benefit or allowance to that person.

[1989, s. 12(1); 1992, s. 23(a)]

• (3) Where a person who is in receipt of benefit or allowance fails to comply with the provisions of subsection (1) the benefit or allowance being paid to that person shall be reduced by the amount which that person is liable under subsection (1) to transfer to the Minister.

299 Investigations by health boards.

[1989, s. 12(1); 1992, s. 24]

299.—(1) A health board may investigate into any question arising on or in relation to supplementary welfare allowance granted by the board and may, for the purpose of such investigation, require a liable relative or any employer of any such person to furnish the health board with such information and to produce to the health board for inspection such documents relating to that person as the health board may reasonably require.

[1989, s. 12(1); 1992, s. 24]

• (2) Where a liable relative or the employer of any such person fails to comply with the provisions of subsection (1) he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or on conviction on indictment to a fine not exceeding £10,000.

PART X COMMENCEMENT, REPEALS AND CONTINUANCE

300 Repeals.

300.—The enactments specified in column (2) of the Fifth Schedule (referred to in this Part as “the repealed enactments”) are hereby repealed to the extent specified in column (3) of that Schedule:

Provided that without prejudice to the Interpretation Act, 1937, the provisions of the repealed enactments shall continue to apply to benefit, assistance, child benefit or family income supplement prior to the commencement of this Act to the same extent as if this Act had not been passed.

301 Continuity of repealed enactments.

301.—The continuity of the operation of the law relating to the matters provided for in the repealed enactments shall not be affected by the substitution of this Act for those enactments, and—

• (a) so much of any enactment or document (including enactments contained in this Act) as refers, whether expressly or by implication, to, or to things done or falling to be done under or for the purposes of, any provision of this Act, shall, if and so far as the nature of the subject matter of the enactment or document permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments has or had effect, a reference to, or, as the case may be, to things done or falling to be done under or for the purposes of, that corresponding provision;

• (b) so much of any enactment or document (including repealed enactments and enactments and documents passed or made after the commencement of this Act) as refers, whether expressly or by implication, to, or to things done or falling to be done under or for the purposes of, any provision of the repealed enactments shall, if and so far as the nature of the subject matter of the enactment or document permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act has effect, a reference to, or, as the case may be, to things done or deemed to be done or falling to be done under or for the purposes of, that corresponding provision.

302 Continuance of instruments, officers and documents.

302.—(1) All officers appointed under the repealed enactments or any enactments repealed by the Social Welfare (Consolidation) Act, 1981, and holding office immediately before the commencement of this Act shall continue in office as if appointed under this Act.

• (2) All instruments made and documents issued under the repealed enactments or any enactments repealed by the Social Welfare (Consolidation) Act, 1981, and in force immediately before the commencement of this Act (other than the provisions of any instruments which are incorporated in this Act) shall continue in force as if made or issued under this Act.

303 Continuity of insurance under old codes.

[1981, s. 133(1)]

303.—(1) Regulations may be made, subject to such modifications, additions and exceptions as may be specified, for the purpose of ensuring that persons insured or deemed to be or treated as insured within the prescribed period before the 5th day of January, 1953, under the National Insurance Act, 1911, the Unemployment Insurance Act, 1920, (or any scheme under that Act) or the Widows' and Orphans' Pensions Act, 1935, may continue to be insured under the provisions of Part II or otherwise to preserve the rights conferred on them by virtue of those enactments.

[1981, s. 133(2)]

• (2) Regulations under subsection (1) shall, in such manner and subject to such conditions as may be specified, in particular, provide in relation to persons so insured, for modifying the contribution conditions for receipt of benefit under Part II to take account of contributions paid or deemed to be paid or treated as paid under the said enactments and periods of insurance thereunder.

[1981, s. 133(3)]

• (3) Without prejudice to any specific power conferred by subsections (1) and (2), regulations may be made for facilitating their operation or the introduction of the system of insurance established by the Social Welfare Act, 1952, including, in particular, regulations providing—

• (a) for modifying, as respects the period before the 5th day of January, 1953, any provisions of or made under any enactment repealed or amended by Part V of that Act, or

• (b) for making any savings or additional savings from the effect of any repeal or amendment effected by that Act.

304 Commencement.

304.—(1) Subject to this Part, this Act shall come into operation on such day as the Minister may appoint by order.

• (2) The provisions of the Sixth Schedule shall come into operation—

[1991, s. 20(2)]

• (a) in respect of paragraph 1, on such day or days as the Minister may appoint by order or orders and different days may be so appointed for different provisions of that paragraph,

[1993, s. 22(3)]

• (b) in respect of paragraph 2, on such day as the Minister may appoint by order,

[1992, s. 47(2)]

• (c) in respect of paragraph 3, on such day as the Minister may appoint by order, and

[1993, s. 41]

• (d) in respect of paragraph 4, on such day as the Minister may appoint by order.

FIRST SCHEDULE EMPLOYMENTS, EXCEPTED EMPLOYMENTS AND EXCEPTED SELF-EMPLOYED CONTRIBUTORS

PART I Employments

[1981, Sch. 1]

• (a) as master or a member of the crew of—

• (i) any ship registered in the State, or

• (ii) any other ship or vessel of which the owner, or, if there is more than one owner, the managing owner or manager, resides or has his principal place of business in the State, or

• (b) as captain or a member of the crew of—

• (i) any aircraft registered in the State, or

• (ii) any other aircraft of which the owner, or, if there is more than one owner, the managing owner or manager, resides or has his principal place of business in the State.

[S.I. No. 58 of 1988, A. 5]

[1989, s. 17]

PART II Excepted Employments

[1981, Sch. 1]

[1984AM, s. 9]

PART III Excepted Self-Employed Contributors

[1988, s. 12; 1990, s. 37; 1993, s. 21]

• (a) by virtue of the provisions of Chapter 2 of Part III is in receipt of unemployment assistance, or

• (b) by virtue of the provisions of Chapter 3 of Part III is in receipt of pre-retirement allowance.

• (a) allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975, to be deducted or set off against income in charging it to income tax, or

• (b) allowed in accordance with Regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) (inserted by the Income Tax (Employments) Regulations, 1972 (S.I. No. 260 of 1972)) to be deducted on payment of emoluments or earnings,

is below a prescribed amount.

[1993, s. 3]

SECOND SCHEDULE RATES OF BENEFITS

PART I Rates of Periodical Benefits and Increases Thereof

Description of benefit	Weekly rate	Increase for adult dependant (where payable)	Increase for each of first and second qualified children (where payable)	Increase for each qualified child in excess of two (where payable)	Increase for prescribed relative (where payable)	Increase where the person has attained pensionable age and is living alone (where payable)	Increase where the person has attained the age of 80 years (where payable)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
	£	£	£	£	£	£	£
1. Disability Benefit, Unemployment Benefit and Injury Benefit	55.60	35.50	12.80	12.80	—	—	—
2. Death Benefit:
(a) pension payable to a widow (section 60 (2)) or widower (section 60 (6))	79.50	—	16.50	16.50	32.90	4.70	—
(b) pension payable to a parent
(i) reduced rate	35.70	—	—	—	32.90	4.70	—
(ii) maximum rate	79.50	—	—	—	32.90	4.70	—
(c) pension payable to an orphan	41.30	—	—	—	—	—	—
3. Old Age (Contributory) Pension and Retirement Pension:	68.90	43.90	14.90	12.80	32.90	4.70	4.60
additional increase for an adult dependant who has attained pensionable age	—	5.60	—	—	—	—	—
4. Invalidity Pension	60.80	40.10	14.90	12.80	32.90	4.70	4.60
5. Widow's (Contributory) Pension, Deserted Wife's Benefit and Survivor's Benefit	62.60	—	16.50	16.50	32.90	4.70	4.60
6. Orphan's (Contributory) Allowance	39.20	—	—	—	—	—	—

PART II Occupational Injuries Benefits—Gratuities and Grant

Description of Grant	Amount
(1)	(2)
	£
1. Disablement Benefit
Maximum gratuity	5,660
2. Death Benefit:
(a) Widower's gratuity	4,130
(b) Grant in respect of funeral expenses	280

PART III Disablement Pension

Degree of disablement	Weekly rate
(1)	(2)
	£
100 per cent	81.10
90 ” ”	73.00
80 ” ”	64.90
70 ” ”	56.80
60 ” ”	48.70
50 ” ”	40.50
40 ” ”	32.40
30 ” ”	24.30
20 ” ”	16.20

PART IV Increases of Disablement Pension

Description of Increase	Weekly Rate
(1)	(2)
	£
1. Increase where the person is permanently incapable of work	55.60
2. Increase where the beneficiary requires constant attendance:
(a) limit of increase except in cases of exceptionally severe disablement	32.90
(b) limit in any other case	65.80

[1982, s. 2(1)]

PART V Death Grant

Description of Grant	Amount
(1)	(2)
	£
Death Grant:
(a) in case the deceased person was a qualified child under the age of 5 years	20
(b) in case the deceased person was any other qualified child	60
(c) in any other case	100

THIRD SCHEDULE RULES AS TO CALCULATION OF MEANS

PART I Unemployment Assistance and Pre-Retirement Allowance

[1992, s. 27(1); 1993, s. 13; S.I. No. 76 of 1990, A. 5]

• (1) the yearly value ascertained in the prescribed manner of all property belonging to him or to his spouse (not being property personally used or enjoyed by him or by his spouse or a farm of land leased either by him or by his spouse under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice) which is invested or otherwise put to profitable use or is capable of being, but is not, invested or put to profitable use;

• (2) all income which he or his spouse may reasonably expect to receive during the succeeding year in cash, whether as contributions to the expenses of the household or otherwise, but excluding—

• (a) all moneys earned by his spouse from insurable employment and insurable self-employment,

• (b) any moneys received by way of benefit, pension, assistance, allowance or supplement under Part II, III, IV or V,

• (c) any income arising from a bonus under a scheme administered by the Minister for the Gaeltacht for the making of special grants to parents or guardians resident in the Gaeltacht or Breac-Ghaeltacht (as defined in such scheme) of children attending primary schools,

• (d) in the case of a qualified applicant under a scheme administered by the Minister for the Gaeltacht and known as Scéim na bhFoghlaimeoirí Gaeilge, any income received under that scheme in respect of a person who is temporarily resident with the qualified applicant, together with any other income received in respect of such temporary resident,

• (e) an amount of an allowance, dependant's allowance, disability pension or wound pension under the Army Pensions Acts, 1923 to 1980, or a combination of such allowances and such pensions so far as such amount does not exceed £80 per year,

• (f) any moneys received from a charitable organisation, being a body whose activities are carried on otherwise than for profit (but excluding any public or local authority) and one of whose functions is to assist persons in need by making grants of money to them,

• (g) any income arising from employment of a casual nature by a health board as a home help,

• (h) any moneys received by way of training allowance from an organisation while undergoing a course of rehabilitationtraining provided by the organisation (being an organisation approved of by the Minister for Health for the purposes of the provision of such training),

• (i) any moneys, except so far as they exceed £104 per year, received by such person or by the spouse of such person in respect of work as an outworker under a scheme that is, in the opinion of the Minister, charitable in character and purpose,

• (j) where he or his spouse is engaged on a seasonal basis in the occupation of fishing, one-half of so much of the income derived therefrom as does not exceed £120 per year and one-third of so much of such income as exceeds £120 per year but does not exceed £300 per year,

• (k) payments by a health board in respect of a child who is boarded out,

• (l) any moneys received under a statutory scheme administered by the Minister for Enterprise and Employment in respect of redundancy or by way of financial assistance to unemployed persons changing residence,

• (m) such amount as may be prescribed of all moneys earned by him in respect of current personal employment under a contract of service;

• (3) the yearly value ascertained in the prescribed manner of any advantage accruing to him or to his spouse from—

• (a) the use of property (other than a domestic dwelling or farm building owned and occupied, furniture and personal effects) which is personally used or enjoyed by him or by his spouse, and

• (b) the leasing by him or by his spouse of a farm of land under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice;

• (4) all income and the yearly value ascertained in the prescribed manner of all property of which he or his spouse have directly or indirectly deprived themselves in order to qualify for the receipt of unemployment assistance or pre-retirement allowance, but where such income or the yearly value of the property so ascertained has reduced since the date of calculation, the calculation may be revised, subject to such conditions and in such circumstances as may be prescribed:

Provided that any such regulations shall not cause the income or yearly value of the property taken to be part of the means to be increased;

• (5) the yearly value of any benefit or privilege enjoyed by him or by his spouse, including the estimated value to the household in the succeeding year deriving from all income earned by his spouse from insurable employment and insurable self-employment.

PART II Old Age (Non-Contributory), Blind, Widow's and Orphan's (Non-Contributory) Pensions, Deserted Wife's, Prisoner's Wife's, Lone Parent's and Carer's Allowances

[1981, Sch. 3; 1984, s. 9(3)(a); S.I. No. 272 of 1990, As. 13, 15]

• (1) the yearly value of any property belonging to the person (not being property personally used or enjoyed by the person or a farm of land leased by him under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice) which is invested or is otherwise put to profitable use by the person or which, though capable of investment or profitable use is not invested or put to profitable use by the person, the yearly value of the property being calculated as follows:

• (a) the first £200 of the capital value of the property shall be excluded, and

• (b) the yearly value of the next £375 of the capital value of the property shall be taken to be one-twentieth part of the capital value, and

• (c) the yearly value of so much of the capital value of the property as exceeds £575 shall be taken to be one-tenth part of the capital value,

but no account shall be taken under any other provision of these Rules of any appropriation of the property for the purpose of current expenditure;

[1990, s. 13]

• (2) in the application of paragraph (1) for the purposes of widow's (non-contributory) pension, orphan's (non-contributory) pension, deserted wife's allowance, prisoner's wife's allowance or lone parent's allowance, the following subparagraphs shall be substituted for subparagraphs (a), (b) and (c) of that paragraph:

• “(a) the first £200 of the capital value of the property shall be excluded, and

• (b) in the case of a lone parent, an additional £100 of the capital value of the property shall be excluded in respect of each qualified child normally residing with the lone parent in respect of whom an increase of allowance is claimable, and

• (c) the yearly value of any remainder of the capital value of the property shall be taken to be one-twentieth part of such remainder.”;

[1990, ss. 13, 18(2)]

• (3) where, for the purposes of old age (non-contributory) pension, blind pension, widow's (non-contributory) pension, deserted wife's allowance, prisoner's wife's allowance, lone parent's allowance or carer's allowance, the means are or include means assessed in accordance with paragraph (1) or paragraphs (1) and (2), as the case maybe, and the means as so assessed are not less than £52, the means shall be taken to be increased by £52;

[1990, s. 13; 1993, s. 24]

• (4) all income in cash (including, in the case of widow's (non-contributory) pension, orphan's (non-contributory) pension, deserted wife's allowance, prisoner's wife's allowance or lone parent's allowance, the net cash value of such non-cash benefits as may be prescribed, and such income received by a qualified child or qualified children as may be prescribed), which the person may reasonably expect to receive during the year succeeding the date of calculation, but excluding—

[1984, s. 9(3)(b)]

• (a) any sums arising from the investment or profitable use of property (not being property personally used or enjoyed by the person or a farm of land leased by him under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice),

[1984, s. 16(2)]

• (b) any sums received by way of benefit, pension, assistance, allowance or supplement under Part II, III, IV or V,

• (c) any income arising from a bonus under a scheme administered by the Minister for Education for the making of special grants to parents or guardians resident in the Gaeltacht or Breac-Ghaeltacht (as defined in such scheme) of children attending primary schools,

[1990, s. 34(3)]

• (d) in the case of a qualified applicant under a scheme administered by the Minister for the Gaeltacht and known as Scéim na bhFoghlaimeoirí Gaeilge, any income received under that scheme in respect of a person who is temporarily resident with the qualified applicant, together with any other income received in respect of such temporary resident,

[1991, s. 41(3)]

• (e) (i) any moneys from a charitable organisation, being a body whose activities are carried on otherwise than for profit (but excluding any public or local authority) and one of whose functions is to assist persons in need by making grants of money to them, and

• (ii) any income, other than income of the kind specified in clause (i), from voluntary or gratuitous payments in so far as it does not exceed £52.25 per year,

[1987 (No. 2), s. 18]

• (f) any income arising by way of—

• (i) infectious diseases maintenance allowance to or in respect of the person or the person's dependants,

[1989, s. 15(3)]

• (ii) payments by a health board in respect of a child who is boarded out,

• (iii) disabled person's maintenance allowance to the person, or,

• (iv) a mobility allowance payable under section 61 of the Health Act, 1970, to the person,

• (g) subject to Rule 5, an amount of an allowance, dependent's allowance, disability pension or wound pension under the Army Pensions Acts, 1923 to 1980, (including, for the purposes of this subparagraph, a British war pension) orof a combination of such allowances and such pensions except so far as such amount exceeds £80 per year,

[1985 (No. 2), s. 18(a)]

• (h) in the case of a blind person, his earnings (including wages and profit from any form of self-employment) as a blind person except and in so far as the annual amount of such earnings is calculated to exceed an amount made up as follows—

£312, plus £208 if his spouse is living with or is wholly or mainly maintained by him 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 him, plus £104 for each qualified child normally residing with him of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

• (i) any income arising from a grant or allowance in pursuance of a scheme for promoting the welfare of the blind prepared under section 2 of the Blind Persons Act, 1920,

[1982, s. 6; 1985 (No. 2), s. 18(b); 1990, s. 13]

• (j) in the case of a person who is not a blind person, and who has a qualified child or qualified children who normally resides or reside with him, all earnings derived by him from his personal exertions except and in so far as the annual amount of such earnings is calculated to exceed £104 (or for the purposes of lone parent's allowance, £312) for each such child of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

[1991, s. 41(3)]

• (k) in the case of a person who is not a blind person, any moneys, except so far as they exceed £52 per year, received by the person in respect of employment as an outworker under a scheme that is, in the opinion of the Minister, charitable in character and purpose,

[1991, s. 41(3)]

• (l) any income arising from employment of a casual nature by a health board as a home help,

• (m) any moneys received under a statutory scheme administered by the Minister for Enterprise and Employment in respect of redundancy or by way of financial assistance to unemployed persons changing residence,

and such income shall, in the absence of other means for ascertaining it, be taken to be that actually received during the year immediately preceding the date of calculation:

[1992, s. 18]

Provided that, where such income is attributable to a period prior to 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;

[1984, s. 9(3)(c)]

• (5) the yearly value of any advantage accruing to the person from—

• (a) the use or enjoyment of property (other than a domestic dwelling or a farm building owned and occupied, furniture and personal effects) which is personally used or enjoyed by the person, and

• (b) a farm of land leased by the person under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice,

but for the purposes of this Rule a cottage provided under the Labourers Acts, 1883 to 1965, and vested in the person or the spouse of that person pursuant to those Acts or pursuant to the Housing Acts, 1966 to 1984, shall not be treated as property which is personally used or enjoyed by that person or the spouse of that person so long as payment of the purchase annuity has not been completed;

[1990, s. 18(2)(b)]

• (6) in the case of carer's allowance, such amount as the Minister determines that the relevant pensioner (as defined in section 163) could reasonably be expected to contribute to the support of the carer but in determining such amount, no account shall be taken of any sums received by the relevant pensioner under Part II, III or IV.

[1992, s. 13(1)]

• (a) to such limit,

• (b) to such conditions,

• (c) in such circumstances, and

• (d) for such periods,

as shall be prescribed, be taken into account in calculating the means of the claimant or pensioner.

• (2) Notwithstanding the provisions of this Schedule, for the purposes of—

• (a) widow's (non-contributory) pension,

• (b) deserted wife's allowance,

• (c) prisoner's wife's allowance, or

• (d) lone parent's allowance,

where the claimant or beneficiary has attained pensionable age, the gross proceeds derived from the sale of the principal residence of the claimant or beneficiary shall not, subject—

• (i) to such limit,

• (ii) to such conditions,

• (iii) in such circumstances, and

• (iv) for such periods,

as may be prescribed, be taken into account in calculating the means of the claimant or beneficiary.

• (3) In this Rule “gross proceeds derived from the sale of the principal residence” means—

• (a) the agreed sale price of the residence, or

• (b) where the claimant or beneficiary purchases alternative accommodation, the difference between the agreed sale price of the former residence and the agreed purchase price of the replacement residence.

• (4) Paragraphs (1) and (2) shall not apply to any sums arising from the investment or profitable use of the gross proceeds derived from the sale of the principal residence.

• (2)
• (a) Subject to subparagraph (b), paragraph (1) shall not apply to any assignment—

• (i) which is an assignment to a child or children of the assignor, and

• (ii) which is an assignment of property consisting of a farm of land (together with or without the stock and chattels thereon) the rateable value of which (including the buildings thereon) does not exceed £30 and of which the assignor is the owner and the occupier or the occupier only.

• (b) Subparagraph (a) shall not apply to an assignment by a person who, at any time within the 3 years ending when the relevant claim for a pension or allowance or application for an increase of a pension or allowance is made, was as respects any agricultural lands exceeding £30 in rateable value or aggregate rateable value, the owner and occupier thereof, the occupier only thereof or the owner and occupier of part thereof and the occupier only of the remainder.

• (c) In this paragraph “assignment” includes any form of conveyance, transfer or other transaction by which a person parts with the ownership or possession of property.

[1992, s. 18(b)]

• (3) In the case of a person to whom paragraph (1) applies, where the income or the yearly value of the property taken to be part of his means for the purposes of that paragraph has reduced since the date of calculation, the calculation may be revised, subject to such conditions and in such circumstances as may be prescribed, but regulations made under this paragraph shall not cause the income or the yearly value of the property taken to be part of his means to be increased.

[1992, s. 18(c)]