Social Welfare (Miscellaneous Provisions) Act 2003

AN ACT TO AMEND AND EXTEND THE SOCIAL WELFARE ACTS, THE HEALTH CONTRIBUTIONS ACT 1979, THE NATIONAL TRAINING FUND ACT 2000, THE OMBUDSMAN ACT 1980, THE FREEDOM OF INFORMATION ACT 1997 AND THE PENSIONS ACT 1990. [28th March, 2003]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1 Short Title, Construction, Collective Citation and Commencement

1. Short title, construction, collective citation and commencement.

1.—(1) This Act may be cited as the Social Welfare (Miscellaneous Provisions) Act 2003.

• (2) F1[…]

• (3) Section 24 of this Act and the Pensions Acts 1990 to 2002 may be cited together as the Pensions Acts 1990 to 2003.

• (4) Sections 11, 13, 15, 16, 17, 18, 20, 21, 23 and 24 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 fixed for different purposes and different provisions and for the amendments effected by the said section 24 to the Pensions Act 1990.

PART 2 Amendments to the Social Welfare Acts

2. Definitions.

2.—In this Act—

F2[…]

F2[…]

F2[…]

F2[…]

F2[…]

“Principal Act” means the Social Welfare (Consolidation) Act 1993.

3. Child benefit (new rates).

3.—F3[…]

4. Respite care grant — increase.

4.—F4[…]

5. Qualified child — extension of entitlement.

5.—F5[…]

6. Island allowance— improvements.

6.—F6[…]

7. Payments after death — improvements.

7.—F7[…]

8. Assessment of means — amendments.

8.—(1) F8[…]

• (2)
• (a) Subject to paragraph (b) of this subsection, the amendments effected by paragraphs (a)(i)(II), (b) and (d) of subsection (1) of this section shall not apply to a person who is entitled to or is in receipt of any payment to which those paragraphs refer immediately before the coming into operation of this subsection in relation to that payment, where those amendments have the effect of increasing the means assessed in respect of that person under the Third Schedule to the Principal Act.

• (b) Where, after the coming into operation of the amendments referred to in paragraph (a) of this subsection, a person referred to in that paragraph has not been entitled to or has not been in receipt of any payments to which those amendments refer for a period of more than 52 consecutive weeks after the said coming into operation, then the said paragraph shall cease to apply to that person.

• (3) F8[…]

9. Orphan's payments — amendment.

9.—F9[…]

10. Personal public service number — extension of provisions.

10.—F10[…]

11. Award of child benefit in certain cases.

11.—F11[…]

12. Amendments consequential on alignment of income tax year with calendar year.

12.—Section 10 of the Social Welfare (Miscellaneous Provisions) Act 2002 is amended by substituting “6 January 2003 and ending on 4 January 2004 and the benefit year commencing on 5 January 2004 and ending on 2 January 2005,” for “6 January 2003 and ending on 4 January 2004,” in each place where those words occur.

13. Supplementary welfare allowance — amendment to conditions of entitlement.

13.—F12[…]

14. Conditions for grant of supplementary welfare allowance — amendment.

14.—F13[…]

15. Grant of supplementary welfare allowance in cases of urgency — amendment.

15.—F14[…]

16. Amendments to section 2 of Principal Act.

16.—F15[…]

17. Employment contributions — amendment.

17.—F16[…]

18. Employment contributions — amendment to payment of contribution and keeping of records.

18.—F17[…]

19. Employment contribution and insured persons — agency workers.

19.—F18[…]

PART 3 Miscellaneous Amendments

20. Amendments to Health Contributions Act 1979.

20.—The Health Contributions Act 1979 is amended—

• (a) in section 1, by substituting the following for the definition of “emoluments”:

“‘emoluments’ means, subject to regulations, emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies, but without regard to section 1017 of that Act, other than payments under the Social Welfare (Consolidation) Act 1993;”,

• (b) in section 6, by inserting the following after subsection (2):

• “(3) For the purposes of this section—

‘payment’ includes a notional payment;

‘notional payment’ shall be read in accordance with the specified provision;

‘specified provision’ means any provision in a Bill entitled the Finance Bill 2003 presented by the Minister for Finance on 4 February 2003 in so far as that provision relates to the application of section 985 of the Taxes Consolidation Act 1997 to certain perquisites.”,

and

• (c) in section 10—

• (i) by substituting the following for subsection (1):

• “(1) In relation to health contributions referred to in section 6 or 7 of this Act, the Minister may make regulations, subject to this Act, providing for—

  • (a) the determination of liability for health contributions;

  • (b) the time and manner of payment of health contributions;

  • (c) the collection and the recovery of, and the furnishing of information in relation to, health contributions;

  • (d) the charging of interest due on arrears of health contributions;

  • (e) the waiving of interest due on arrears of health contributions;

  • (f) the estimation of amounts due in respect of health contributions, and the review of such estimates;

  • (g) adjustment in any case of underpayment or overpayment of health contributions;

  • (h) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (g) of this subsection.”,

and

• (ii) in subsection (3)(a), by substituting the following for subparagraph (i):

• “(i) the provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in Chapter 5 of Part 42 of the Taxes Consolidation Act 1997) of income tax, or relating to appeals in relation to income tax, or the publication of names of persons under section 1086 of the Taxes Consolidation Act 1997, shall apply in relation to health contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax.”.

21. Amendments to National Training Fund Act 2000.

21.—The National Training Fund Act 2000 is amended—

• (a) in section 4 by inserting the following after subsection (12):

• “(13) For the purposes of this section—

‘payment’ includes a notional payment;

‘notional payment’ shall be read in accordance with the specified provision;

‘specified provision’ means any provision in a Bill entitled the Finance Bill 2003 presented by the Minister for Finance on 4 February 2003 in so far as that provision relates to the application of section 985 of the Taxes Consolidation Act 1997 to certain perquisites.”,

and

• (b) in section 5—

• (i) in subsection (1), by substituting “Chapter 4 of Part 42” for “Part 42”, and

• (ii) by substituting the following for subsection (6):

• “(6) The provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in Chapter 5 of Part 42 of the Taxes Consolidation Act 1997) of income tax, or relating to appeals in relation to income tax, or the publication of names of persons under section 1086 of the Taxes Consolidation Act 1997, shall apply in relation to the National Training Fund Levy which the Collector-General is obliged to collect as if the said levy were an amount of income tax which the employer was liable to remit.”.

22. Amendment of Ombudsman Act 1980.

22.—The Ombudsman Act 1980 is amended in section 5(1) by renumbering paragraph (gg) (inserted by section 58 of the Pensions (Amendment) Act 2002) as paragraph (ggg).

23. Amendments to Freedom of Information Act 1997.

23.—The Freedom of Information Act 1997 is amended—

• (a) in section 2(1), in the definition of “head of a public body”, by inserting the following after paragraph (jj) (inserted by the Ombudsman for Children Act 2002):

• “(jjj) in relation to the office of Pensions Ombudsman, the Pensions Ombudsman,”,

and

• (b) in section 46(1)(c) (as amended by the Ombudsman for Children Act 2002)—

• (i) by deleting “or” at the end of subparagraph (iii), and

• (ii) by substituting the following for subparagraph (iv):

• “(iv) an examination or investigation carried out by the Ombudsman for Children under the Ombudsman for Children Act 2002, or

• (v) an examination or investigation carried out by the Pensions Ombudsman under the Pensions Act 1990,”,

and

• (iii) in clause (II), by substituting “, the office of the Ombudsman for Children or the office of the Pensions Ombudsman” for “or the office of the Ombudsman for Children”.

24. Amendments to Pensions Act 1990.

24.—The Pensions Act 1990 is amended to the extent specified in the Schedule to this Act.

SCHEDULE Amendments to Pensions Act 1990

Section 24.

Item

Provision affected

Amendment

1

Section 2

In the definition of “contract of employment” (inserted by the Pensions (Amendment) Act 2002) substitute the following for paragraph (a):

• “(a) a contract of service or apprenticeship, or”.

2

Section 34

Substitute the following for the proviso to subsection (2) (as amended by the Pensions (Amendment) Act 2002):

“Provided that, in the case of a defined benefit scheme, if the actuary advises the trustees that he is reasonably satisfied that, if he were to prepare an actuarial funding certificate under section 42 having an effective date of the day upon which the amount of the transfer payment is expected to be made, he would not certify that the scheme satisfies the funding standard provided for in section 44, the amount of the transfer payment applied by the trustees after 2 April 2003 may be reduced by the trustees, on the advice of the actuary, having regard to the provisions of section 48.”.

3

Section 43

• (a) Substitute the following for subsection (2):

• “(2) Subject to subsections (3) and (4), an actuarial funding certificate shall be submitted to the Board by the trustees of the scheme within 9 months (or such other period as may be prescribed) of the effective date of the certificate.”.

• (b) Insert the following after subsection (3):

• “(4) The Board, on application to it in that behalf by the trustees of a scheme, may extend the time limit provided for by subsection (2) or (3) or in regulations made under subsection (3), as the case may be, for a period not exceeding 6 months where it considers the extension is appropriate having regard to the circumstances of the application concerned.”.

4

Section 49

• (a) In subsection (2), substitute “Subject to subsection (3), a funding proposal shall” for “A funding proposal shall”.

• (b) Substitute the following for subsection (3):

• “(3) The Board, on application to it in that behalf by the trustees of a scheme, may, in relation to the scheme, in the circumstances and on the terms that it considers appropriate—

  • (a) for the purposes of subsection (2)(a), specify a date later than the effective date of the next actuarial funding certificate where—

    • (i) the actuary concerned certifies that the failure of the scheme to satisfy the funding standard relates wholly or mainly to the performance of relevant markets in relation to investments made with the resources of the scheme and that the performance of those markets in relation to those investments is not inconsistent with the performance generally of relevant markets for investment in the same period, and

    • (ii) having regard to the performance generally of relevant markets for investment, the Board considers that specifying a later date is necessary or appropriate and not contrary to the interests of the members of the scheme,

    and

  • (b) modify the requirements of paragraphs (b), (c) or (d) of subsection (2) where—

    • (i) administrative difficulties have arisen from circumstances outside the control of the trustees of the scheme or schemes,

    • (ii) the modification does not materially alter those subsections, and

    • (iii) the Board considers the modification necessary or appropriate and that it is not contrary to the interests of the members of that scheme.”.

5

Section 58A (inserted by the Pensions (Amendment) Act 2002)

• (a) Substitute the following for subsection (4):

• “(4) Notwithstanding subsection (3), an employer may disregard for the purposes of the statement referred to in that subsection any amount deducted from the wages or salary of an employee, and any amount paid on behalf or in respect of an employee, that is not to be applied as a contribution to secure long service benefit.

• (5) The requirements of subsection (3) relating to an employee shall be regarded as having been satisfied if particulars of the amount remitted under subparagraph (i) of that subsection or the amount paid under subparagraph (ii) of that subsection are included in the statement given to the employee concerned under section 4 of the Payment of Wages Act 1991.

• (6) In subsections (1) and (2) ‘month’ means—

  • (a) a calendar month, or

  • (b) a period of 28 days beginning on a day to be determined by the trustees of the scheme concerned, and each consecutive period of 28 days thereafter (or such shorter period as the trustees of the scheme may determine) each such consecutive period beginning on the day after the last day of the period immediately preceding such period.”.

6

Section 65

• (a) Delete the definition of “equality officer” (inserted by the Social Welfare Act 1993).

• (b) Insert the following definition after the definition of “the Court”:

“‘the Director’ means the Director of Equality Investigations appointed under section 75(1) of the Employment Equality Act 1998;”.

7

Section 76

• (a) Substitute the following marginal note for the marginal note to that section:

“Director of Equality Investigations.”.

• (b) Substitute “the Director” for “an equality officer” in each place where those words occur.

• (c) In subsection (5)(b), substitute “the Director” for “the equality officer”.

8

Section 77

In subsection (3)(d), substitute “the Director's” for “the equality officer's”.

9

Section 83

Substitute the following for subsection (2B) (inserted by the Pensions (Amendment) Act 2002):

• “(2B) Where a relevant person referred to in section 82(j) has reason to believe that a PRSA provider has not operated a custodian account in accordance with the requirements of Part X that person shall, as soon as practicable, report the matter in writing to the Board.”.

10

Section 96

In subsection (3), substitute “paragraph (b) and paragraph (e) of the said subsection (1)” for “that paragraph (e)”.

11

Section 111 (inserted by the Pensions (Amendment) Act 2002)

Insert the following after subsection (5):

• “(6) The Minister may make regulations providing that some or all of the following information shall be provided by a PRSA provider or intermediary to the person referred to in subsection (1) and contributors before the conclusion of the PRSA contract concerned:

  • (a) whether the PRSA contract replaces, in whole or in part, an existing PRSA contract or retirement annuity contract with the PRSA provider concerned or any other PRSA provider or insurer which has been or is to be cancelled or in respect of which any benefit or cover has been or is to be reduced;

  • (b) where an existing PRSA contract or retirement annuity contract has been or is to be cancelled or any benefit or cover has been or is to be reduced, the financial consequences, if any, for the contributor.

• (7) In this section, ‘insurer’ has the meaning assigned to it by section 2 of the Insurance Act 1989.

• (8) The Minister may make regulations providing that some or all of the information contained in a preliminary disclosure certificate or required to be disclosed in accordance with subsection (6) shall be prepared in accordance with—

  • (a) the advice of the PRSA actuary, and

  • (b) any guidance notes issued by the Society of Actuaries in Ireland for that purpose.”.

12

Section 113 (inserted by the Pensions (Amendment) Act 2002)

• (a) Insert the following after subsection (4):

• “(5) Without prejudice to the generality of subsection (4), regulations under that subsection may prescribe—

  • (a) that some or all of the information contained in a certificate referred to in subsection (1)(a) and the statement referred to in subsection (1)(b) shall be prepared in accordance with—

    • (i) the advice of the PRSA actuary, and

    • (ii) any guidance notes issued by the Society of Actuaries in Ireland for that purpose,

    and

  • (b) that some or all of the information contained in the statement of the benefits to be furnished by trustees under subsection (2) shall be prepared in accordance with—

    • (i) the advice of the scheme actuary, in the case of a defined benefit scheme, and

    • (ii) any guidance notes issued by the Society of Actuaries in Ireland for that purpose.”.

• (b) In subsection (2), substitute “paragraph (a) of subsection (1)” for “subsection (1)(a)”.

13

Section 116 (inserted by the Pensions (Amendment) Act 2002)

Insert the following after subsection (4):

• “(5) The Minister may by regulations prescribe that some or all of the information contained in a Statement of Reasonable Projection shall be prepared in accordance with—

  • (a) the advice of the PRSA actuary, and

  • (b) any guidance notes issued by the Society of Actuaries in Ireland for that purpose.”.

14

Section 119 (inserted by the Pensions (Amendment) Act 2002)

Substitute the following for subsection (3):

• “(3) Regulations may prescribe that in—

  • (a) making a determination under this section,

  • (b) preparing a certificate under this section, or

  • (c) signing a certificate required under section 94(1)(b),

  a PRSA actuary shall comply with any applicable professional guidance issued by the Society of Actuaries in Ireland for this purpose and specified in the regulations or with any applicable guidance issued by any other person (including the Minister) and specified in those regulations.

• (4) For the purpose of enabling a PRSA actuary to make a determination under subsection (1), regulations may prescribe the form and manner and content of a declaration to be furnished by the PRSA provider that all information requested by the PRSA actuary pursuant to his or her functions under this Part and regulations made under this Part has been provided to the PRSA actuary and is accurate.”.

15

Section 121 (inserted by the Pensions (Amendment) Act 2002)

Substitute the following for subsection (6):

• “(6) The requirements of subsection (5) relating to an employee shall be regarded as having been satisfied if particulars of the amount remitted under subparagraph (i) of that subsection or the amount paid under subparagraph (ii) of that subsection are included in the statement given to the employee concerned under section 4 of the Payment of Wages Act 1991.

• (6A) In subsections (3) and (4) ‘month’ means—

  • (a) a calendar month, or

  • (b) a period of 28 days beginning on a day to be determined by the trustees of the scheme concerned, and each consecutive period of 28 days thereafter (or such shorter period as the trustees of the scheme concerned may determine) each such consecutive period beginning on the day after the last day of the period immediately preceding such period.”.

16

Second Schedule (as amended by the Pensions (Amendment) Act 2002)

Substitute the following paragraph for paragraph 4(c):

• “(c) an amount calculated in accordance with the formula—

A×B2

_

C

where

A has the value ascribed to it in paragraph 2(1) but calculated on the basis described in paragraph 2(2)(a) if the basis of calculating long service benefit has altered between 1 January 1991 or, if later, the date of commencement of the member's relevant employment and the date of termination of the member's relevant employment,

B2 is the period of reckonable service completed up to 1 January 1991, and

C has the value ascribed to it in paragraph 2(1).”.

17

Third Schedule (as amended by the Pensions (Amendment) Act 2002)

• (a) Substitute the following for paragraph 3(a)(i):

• “(i) the preserved benefits to which the member is entitled under section 28 and which are referred to in paragraph 1(1)(a), (b) and (c) of the Second Schedule (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with Part III, and”.

• (b) Substitute the following for paragraph 3(b)(i):

• “(i) the preserved benefits to which the member would be entitled under section 28 and which are referred to in paragraph 1(1)(a), (b) and (c) of the Second Schedule (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with Part III, and”.

• (c) Substitute the following for paragraph 5(a)(i):

• “(i) the preserved benefits to which the member is entitled under section 28 and which are referred to in paragraph 1(1)(d) of the Second Schedule (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with Part III,”.

• (d) Substitute the following for paragraph 5(b)(i):

• “(i) the preserved benefits to which the member would be entitled under section 28 and which are referred to in paragraph 1(1)(d) of the Second Schedule (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with the provisions of Part III,”.