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Social Security Contributions and Benefits (Northern Ireland) Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-03-15

State In force

Department Statute Law Database

Source legislation.gov.uk

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Reform history JSON API

(4) Any reference in the industrial injuries and diseases provisions to an “employed earner” or “employed earner’s employment” is to be construed, in relation to any time before 6th April 1975, as a reference respectively to an “insured person” or “insurable employment” within the meaning of the provisions relating to industrial injuries and diseases which were in force at that time.

(5) In subsection (4) above “the industrial injuries and diseases provisions” means—

(a) this section and sections 96 to 110 below;

(b) any other provisions of this Act so far as they relate to those sections; and

(c) any provisions of the Administration Act Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, so far as they so relate.

Persons treated as employers for certain purposes

96

In relation to—

(a) a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or

(b) any other employed earner—

(i) who is employed for the purpose of any game or recreation and is engaged or paid through a club; or

(ii) in whose case it appears to the Department there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,

regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.

Accidents in course of illegal employments

97

(1) Subsection (2) below has effect in any case where—

(a) a claim is made for industrial injuries benefit in respect of an accident, or of a prescribed disease or injury; or

(b) an application is made under Article 29 of the Social Security (Northern Ireland) Order 1998 for a declaration that an accident was an industrial accident, or for a corresponding declaration as to a prescribed disease or injury.

(2) The Department may direct that the relevant employment shall, in relation to that accident, disease or injury, be treated as having been employed earner’s employment notwithstanding that by reason of a contravention of, or non-compliance with, some provision contained in or having effect under an enactment passed for the protection of employed persons or any class of employed persons, either—

(a) the contract purporting to govern the employment was void; or

(b) the employed person was not lawfully employed in the relevant employment at the time when, or in the place where, the accident happened or the disease or injury was contracted or received.

(3) In subsection (2) above “relevant employment” means—

(a) in relation to an accident, the employment out of and in the course of which the accident arises; and

(b) in relation to a prescribed disease or injury, the employment to the nature of which the disease or injury is due.

Earner acting in breach of regulations, etc

98

An accident shall be taken to arise out of and in the course of an employed earner’s employment, notwithstanding that he is at the time of the accident acting in contravention of any statutory or other regulations applicable to his employment, or of any orders given by or on behalf of his employer, or that he is acting without instructions from his employer, if—

(a) the accident would have been taken so to have arisen had the act not been done in contravention of any such regulations or orders, or without such instructions, as the case may be; and

(b) the act is done for the purposes of and in connection with the employer’s trade or business.

Earner travelling in employer’s transport

99

(1) An accident happening while an employed earner is, with the express or implied permission of his employer, travelling as a passenger by any vehicle to or from his place of work shall, notwithstanding that he is under no obligation to his employer to travel by that vehicle, be taken to arise out of and in the course of his employment if—

(a) the accident would have been taken so to have arisen had he been under such an obligation; and

(b) at the time of the accident, the vehicle—

(i) is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer; and

(ii) is not being operated in the ordinary course of a public transport service.

(2) In this section references to a vehicle include a ship, vessel, hovercraft or aircraft.

Accidents happening while meeting emergency

100

An accident happening to an employed earner in or about any premises at which he is for the time being employed for the purposes of his employer’s trade or business shall be taken to arise out of and in the course of his employment if it happens while he is taking steps, on an actual or supposed emergency at those premises, to rescue, succour or protect persons who are, or are thought to be or possibly to be, injured or imperilled, or to avert or minimise serious damage to property.

Accident caused by another’s misconduct, etc

101

An accident happening after 19th December 1961 shall be treated for the purposes of industrial injuries benefit, where it would not apart from this section be so treated, as arising out of an employed earner’s employment if—

(a) the accident arises in the course of the employment; and

(b) the accident either is caused—

(i) by another person’s misconduct, skylarking or negligence, or

(ii) by steps taken in consequence of any such misconduct, skylarking or negligence, or

(iii) by the behaviour or presence of an animal (including a bird, fish or insect),

or is caused by or consists in the employed earner being struck by any object or by lightning; and

(c) the employed earner did not directly or indirectly induce or contribute to the happening of the accident by his conduct outside the employment or by any act not incidental to the employment.

Sickness benefit

Sickness benefit in respect of industrial injury

102

Disablement pension

103

(1) Subject to the provisions of this section, an employed earner shall be entitled to disablement pension if he suffers as the result of the relevant accident from loss of physical or mental faculty such that the assessed extent of the resulting disablement amounts to not less than 14 per cent. or, on a claim made before 19th November 1986, 20 per cent.

(2) In the determination of the extent of an employed earner’s disablement for the purposes of this section there may be added to the percentage of the disablement resulting from the relevant accident the assessed percentage of any present disablement of his—

(a) which resulted from any other accident ... arising out of and in the course of his employment, being employed earner’s employment, and

(b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement,

(as well as any percentage which may be so added in accordance with regulations under subsection (2) of section 109 below made by virtue of subsection (4)(b) of that section).

(3) Subject to subsection (4) below, where the assessment of disablement is a percentage between 20 and 100 which is not a multiple of 10, it shall be treated—

(a) if it is a multiple of 5, as being the next higher percentage which is a multiple of 10, and

(b) if it is not a multiple of 5, as being the nearest percentage which is a multiple of 10,

and where the assessment of disablement on a claim made on or after 19th November 1986 is less than 20 per cent., but not less than 14 per cent., it shall be treated as 20 per cent.

(4) Where subsection (2) above applies, subsection (3) above shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.

(5) In this Part of this Act “assessed”, in relation to the extent of any disablement, means assessed in accordance with Schedule 6 to this Act; and for the purposes of that Schedule there shall be taken to be no relevant loss of faculty when the extent of the resulting disablement, if so assessed, would not amount to 1 per cent.

(6) A person shall not be entitled to a disablement pension until after the expiry of the period of 90 days (disregarding Sundays) beginning with the day of the relevant accident.

(7) Subject to subsection (8) below, where disablement pension is payable for a period, it shall be paid at the appropriate weekly rate specified in Schedule 4, Part V, paragraph 1.

(8) Where the period referred to in subsection (7) above is limited by reference to a definite date, the pension shall cease on the death of the beneficiary before that date.

Increase where constant attendance needed

104

(1) Where a disablement pension is payable in respect of an assessment of 100 per cent., then, if as the result of the relevant loss of faculty the beneficiary requires constant attendance, the weekly rate of the pension shall be increased by an amount, not exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 2 determined in accordance with regulations by reference to the extent and nature of the attendance required by the beneficiary.

(2) An increase of pension under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.

(3) The Department may by regulations direct that any provision of sections 64 to 67 above shall have effect, with or without modifications, in relation to increases of pension under this section.

(4) In subsection (3) above, “modifications” includes additions and omissions.

Increase for exceptionally severe disablement

105

(1) Where a disablement pension is payable to a person—

(a) who is or, but for having received medical or other treatment as an in-patient in a hospital or similar institution, would be entitled to an increase of the weekly rate of the pension under section 104 above, and the weekly rate of the increase exceeds the amount specified in Schedule 4, Part V, paragraph 2(a); and

(b) his need for constant attendance of an extent and nature qualifying him for such an increase at a weekly rate in excess of that amount is likely to be permanent,

the weekly rate of the pension shall, in addition to any increase under section 104 above, be further increased by the amount specified in Schedule 4, Part V, paragraph 3.

(2) An increase under this section shall be payable for such period as may be determined at the time it is granted, but may be renewed from time to time.

Other benefits and increases

Benefits and increases subject to qualifications as to time

106

Schedule 7 to this Act shall have effect in relation—

(a) to unemployability supplement;

(b) to disablement gratuity;

(d) to reduced earnings allowance;

(e) to retirement allowance; and

(f) to industrial death benefit,

for all of which the qualifications include special qualifications as to time.

Successive accidents

Adjustments for successive accidents

107

(1) Where a person suffers two or more successive accidents arising out of and in the course of his employed earner’s employment—

(a) he shall not for the same period be entitled (apart from any increase of benefit mentioned in subsection (2) below) to receive industrial injuries benefit by way of two or more disablement pensions at an aggregate weekly rate exceeding the appropriate amount specified in Schedule 4, Part V, paragraph 4; and

(b) regulations may provide for adjusting—

(i) disablement benefit, or the conditions for the receipt of that benefit, in any case where he has received or may be entitled to a disablement gratuity;

(ii) any increase of benefit mentioned in subsection (2) below, or the conditions for its receipt.

(2) The increases of benefit referred to in subsection (1) above are those under the following provisions of this Act—

section 104,

section 105,

paragraph 2, 4 or 6 of Schedule 7.

Prescribed industrial diseases, etc.

Benefit in respect of prescribed industrial diseases, etc

108

(1) Industrial injuries benefits shall, in respect of a person who has been in employed earner’s employment, be payable in accordance with this section and sections 109 and 110 below in respect of—

(a) any prescribed disease, or

(b) any prescribed personal injury (other than an injury caused by accident arising out of and in the course of his employment),

which is a disease or injury due to the nature of that employment ...

(2) A disease or injury may be prescribed in relation to any employed earners if the Department is satisfied that—

(a) it ought to be treated, having regard to its causes and incidence and any other relevant considerations, as a risk of their occupations and not as a risk common to all persons; and

(b) it is such that, in the absence of special circumstances, the attribution of particular cases to the nature of the employment can be established or presumed with reasonable certainty.

(3) Regulations prescribing any disease or injury for those purposes may provide that a person who developed the disease or injury on or at any time after a date specified in the regulations (being a date before the regulations came into force ... ) shall be treated, subject to any prescribed modifications of this section or section 109 or 110 below, as if the regulations had been in force when he developed the disease or injury.

(4) Provision may be made by regulations for determining—

(a) the time at which a person is to be treated as having developed any prescribed disease or injury; and

(b) the circumstances in which such a disease or injury is, where the person in question has previously suffered from it, to be treated as having recrudesced or as having been contracted or received afresh.

(5) Notwithstanding any other provision of this Act, the power conferred by subsection (4)(a) above includes power to provide that the time at which a person shall be treated as having developed a prescribed disease or injury shall be the date on which he first makes a claim which results in the payment of benefit by virtue of this section or section 110 below in respect of that disease or injury.

(6) Nothing in this section or in section 109 or 110 below affects the right of any person to benefit in respect of a disease which is a personal injury by accident within the meaning of this Part of this Act, except that a person shall not be entitled to benefit in respect of a disease as being an injury by accident arising out of and in the course of any employment if at the time of the accident the disease is in relation to him a prescribed disease by virtue of the occupation in which he is engaged in that employment.

General provisions relating to benefit under s. 108

109

(1) Subject to the power to make different provision by regulations, and to the following provisions of this section and section 110 below—

(a) the benefit payable under section 108 above in respect of a prescribed disease or injury, and

(b) the conditions for receipt of benefit,

shall be the same as in the case of personal injury by accident arising out of and in the course of employment.

(2) In relation to prescribed diseases and injuries, regulations may provide—

(a) for modifying any provisions contained in this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which relate to disablement benefit or reduced earnings allowance or their administration; and

(b) for adapting references in this Act , that Act and that Chapter to accidents,

and for the purposes of this subsection the provisions of that Act and that Chapter which relate to the administration of disablement benefit or reduced earnings allowance shall be taken to include section 1 of that Act and any provision which relates to the administration of both the benefit in question and other benefits.

(3) Without prejudice to the generality of subsection (2) above, regulations under that subsection may in particular include provision—

(a) for presuming any prescribed disease or injury—

(i) to be due, unless the contrary is proved, to the nature of a person’s employment where he was employed in any prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury,

(ii) not to be due to the nature of a person’s employment unless he was employed in some prescribed occupation at the time when, or within a prescribed period or for a prescribed length of time (whether continuous or not) before, he developed the disease or injury;

(b) for such matters as appear to the Department to be incidental to or consequential on provisions included in the regulations by virtue of subsection (2) and paragraph (a) above.

(4) Regulations under subsection (2) above may also provide—

(a) that, in the determination of the extent of an employed earner’s disablement resulting from a prescribed disease or injury, the appropriate percentage may be added to the percentage of that disablement; and

(b) that, in the determination of the extent of an employed earner’s disablement for the purposes of section 103 above, the appropriate percentage may be added to the percentage of disablement resulting from the relevant accident.

(5) In subsection (4)(a) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner which resulted—

(a) from any accident ... arising out of and in the course of his employment, being employed earner’s employment, or

(b) from any other prescribed disease or injury due to the nature of that employment ... ,

and in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.

(6) In subsection (4)(b) above “the appropriate percentage” means the assessed percentage of any present disablement of the earner—

(a) which resulted from any prescribed disease or injury due to the nature of his employment ... , and

(b) in respect of which a disablement gratuity was not paid to him after a final assessment of his disablement.

(7) Where regulations under subsection (2) above—

(a) make provision such as is mentioned in subsection (4) above, and

(b) also make provision corresponding to that in section 103(3) above,

they may also make provision to the effect that those corresponding provisions shall have effect in relation to the aggregate percentage and not in relation to any percentage forming part of the aggregate.

Respiratory diseases

110

(1) As respects pneumoconiosis, regulations may further provide that, where a person is found to be suffering from pneumoconiosis accompanied by tuberculosis, the effects of the tuberculosis shall be treated for the purposes of this section and sections 108 and 109 above as if they were effects of the pneumoconiosis.

(2) Subsection (1) above shall have effect as if after “tuberculosis” (in both places) there were inserted “ emphysema or chronic bronchitis ”, but only in relation to a person the extent of whose disablement resulting from pneumoconiosis, or from pneumoconiosis accompanied by tuberculosis, would (if his physical condition were otherwise normal) be assessed at not less than 50 per cent.

(3) A person found to be suffering from pneumoconiosis shall be treated for the purposes of this Act as suffering from a loss of faculty such that the assessed extent of the resulting disablement amounts to not less than 1 per cent.

Old cases

Workmen’s compensation, etc

111

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Part VI — Miscellaneous Provisions relating to Part I to V

Earnings

Certain sums to be earnings

112

(1) The Treasury may by regulations made with the concurrence of the Department provide—

(a) that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and

(b) that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.

(2) In subsection (1) above “employment protection entitlement” means—

(a) any sum, or a prescribed part of any sum, mentioned in subsection (3) below; and

(b) prescribed amounts which the regulations provide are to be treated as related to any of those sums.

(2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.

(3) The sums referred to in subsection (2) above are the following—

(a) a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights (Northern Ireland) Order 1996 ;

(b) a sum payable by way of pay in pursuance of an order under that Order for the continuation of a contract of employment;

Disqualification and suspension

General provisions as to disqualification and suspension

113

(1) Except where regulations otherwise provide, a person shall be disqualified for receiving any benefit under Parts II to V of this Act, and an increase of such benefit shall not be payable in respect of any person as the beneficiary’s wife, husband or civil partner, for any period during which the person—

(a) is absent from Northern Ireland; or

(b) is undergoing imprisonment or detention in legal custody.

(2) Regulations may provide for suspending payment of such benefit to a person during any period in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution.

(3) Regulations may provide for a person who would be entitled to any such benefit but for the operation of any provision of this Act , the Administration Act or Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 to be treated as if entitled to it for the purposes of any rights or obligations (whether his own or another’s) which depend on his entitlement, other than the right to payment of the benefit.

Persons maintaining dependants, etc.

Persons maintaining dependants, etc

114

(1) Regulations may provide for determining the circumstances in which a person is or is not to be taken, for the purposes of Parts II to V of this Act—

(a) to be wholly or mainly, or to a substantial extent, maintaining, or to be contributing at any weekly rate to the maintenance of, another person; or

(b) to be, or have been, contributing at any weekly rate to the cost of providing for a child or qualifying young person.

(2) Regulations under this section may provide, for the purposes of the provisions relating to an increase of benefit under Parts II to V of this Act in respect of a wife, civil partner or other adult dependant, that where—

(a) a person is partly maintained by each of two or more beneficiaries, each of whom would be entitled to such an increase in respect of that person if he were wholly or mainly maintaining that person, and

(b) the contributions made by those two or more beneficiaries towards the maintenance of that person amount in the aggregate to sums which would, if they had been contributed by one of those beneficiaries, have been sufficient to satisfy the requirements of regulations under this section,

that person shall be taken to be wholly or mainly maintained by such of those beneficiaries as may be prescribed.

(3) Regulations may provide for any sum or sums paid by a person by way of contribution towards either or both of the following, that is to say—

(a) the maintenance of his or her spouse or civil partner, and

(b) the cost of providing for one or more children or qualifying young persons,

to be treated for the purposes of any of the provisions of this Act specified in subsection (4) below as such contributions, of such respective amounts equal in the aggregate to the said sum or sums, in respect of such persons, as may be determined in accordance with the regulations so as to secure as large a payment as possible by way of benefit in respect of the dependants.

(4) The provisions in question are sections 56, ... ... ... and paragraphs 5 and 6 of Schedule 7 to this Act.

Special cases

Crown employment - Parts I to VI

115

(1) Subject to the provisions of this section, Parts I to V and this Part of this Act apply to persons employed by or under the Crown in like manner as if they were employed by a private person.

(2) Subsection (1) above does not apply to persons serving as members of Her Majesty’s forces in their capacity as such.

(3) Employment as a member of Her Majesty’s forces and any other prescribed employment under the Crown are not, and are not to be treated as, employed earner’s employment for any of the purposes of Part V of this Act.

(4) The references to Parts I to V of this Act in this section and sections 116, 117, 119 and 120 below do not include references to section 111 above.

Her Majesty’s forces

116

(1) Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—

(a) of Parts I to V and this Part of this Act; and

(b) of any provision of the Administration Act in its application to him as an employed earner.

(2) The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provide , in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—

(a) the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and

(b) the deduction (if any) to be made on account of those contributions from the pay of those persons.

(3) For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State being establishments and organisations in which persons serve under the control of the Defence Council.

Mariners, airmen, etc

117

(1) The Treasury may with the concurrence of the Department make regulations modifying provisions of Parts I to V and this Part of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been, or are to be, employed on board any ship, vessel, hovercraft or aircraft.

(2) Regulations under subsection (1) above may in particular provide—

(a) for any such provision to apply to such persons, notwithstanding that it would not otherwise apply;

(b) for excepting such persons from the application of any such provision where they neither are domiciled nor have a place of residence in Northern Ireland;

(c) for requiring the payment of secondary Class 1 contributions in respect of such persons, whether or not they are (within the meaning of Part I of this Act) employed earners;

(d) for the taking of evidence, for the purposes of any claim to benefit, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be prescribed;

(e) for enabling persons who are or have been so employed to authorise the payment of the whole or any part of any benefit to which they are or may become entitled to such of their dependants as may be prescribed.

Married women and widows

118

The Treasury may with the concurrence of the Department make regulations modifying any of the following provisions of this Act, namely—

(a) Part I;

(b) Part II (except section 60); and

in such manner as the Treasury think proper, in their application to women who are or have been married.

Persons outside Northern Ireland

119

The Treasury may with the concurrence of the Department make regulations modifying Parts I to V of this Act and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and any provisions of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as the Treasury think proper, in their application to persons who are or have been outside Northern Ireland at any prescribed time or in any prescribed circumstances.

Treatment of certain marriages

120

(1) Regulations made by the Treasury with the concurrence of the Department may provide—

(a) for a voidable marriage which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid marriage which was terminated by divorce at the date of annulment;

(aa) for a voidable civil partnership which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid civil partnership which was dissolved at the date of annulment;

(b) as to the circumstances in which, for the purposes of the enactments to which this section applies, a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated as having, or as not having, the same consequences as any other marriage.

(2) Subsection (1) above applies—

(a) to any enactment contained in Parts I to V or this Part of this Act; and

(b) to regulations under any such enactment.

Interpretation

Interpretation of Parts I to VI and supplementary provisions

121

(1) In Parts I to V above and this Part of this Act, unless the context otherwise requires—

“additional Class 4 percentage” is to be construed in accordance with section 15(3ZA)(b) above;

“additional primary percentage” is to be construed in accordance with section 8(2)(b) above;

“adult disability payment” means disability assistance given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022;

“age-related secondary percentage” is to be construed in accordance with section 9A(2) above;

“Bank of England base rate” means—the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, orwhere an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;

“beneficiary”, in relation to any benefit, means the person entitled to that benefit;

“benefit” means—benefit under Parts II to V of this Act other than Old Cases payments;as respects any period before 1st July 1992 but not before 6th April 1975, benefit under Part II of the 1975 Act; oras respects any period before 6th April 1975, benefit under—the National Insurance Act (Northern Ireland) 1946 or 1966; orthe National Insurance (Industrial Injuries) Act (Northern Ireland) 1946 or 1966; (For the meaning of benefit” in Part 1, see also section 19B).

“the benefits code” has the meaning given by section 63(1) of ITEPA 2003;

“child” has the same meaning as in Part 9 of this Act;

“child disability payment” means disability assistance given in accordance with the Disability Assistance for Children and Young People (Scotland) Regulations 2021;

“claim” is to be construed in accordance with “claimant”;

“claimant”, in relation to benefit other than industrial injuries benefit, means a person who has claimed benefit;

“claimant”, in relation to industrial injuries benefit, means a person who has claimed industrial injuries benefit;

“contract of service” means any contract of service or apprenticeship whether written or oral and whether express or implied;

“contribution-based jobseeker’s allowance” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;

“current”, in relation to the lower and upper earnings limits and primary and secondary thresholds under section 5(1) above, means for the time being in force;

“day of interruption of employment” has the meaning assigned by section 25A(1)(c) above;

“deferred” and “period of deferment”—in relation to a Category A or Category B retirement pension, have the meanings given by section 55(3), andin relation to a shared additional pension, have the meanings given by section 55C(3);

“earner” and “earnings” are to be construed in accordance with sections 3, 4 and 112 above;

“employed earner” has the meaning assigned to it by section 2 above;

“employment” includes any trade, business, profession, office or vocation and “employed” has a corresponding meaning;

“the employment income Parts of ITEPA 2003” means Parts 2 to 7A of that Act;

“entitled”, in relation to any benefit, is to be construed in accordance with—the provisions specifically relating to that benefit;in the case of a benefit specified in section 20(1) above, section 21 above; andsections 1 to 3 of the Administration Act and Article 27 of the Social Security (Northern Ireland) Order 1998;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“first appointed year” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;

“the flat rate introduction year” means such tax year as may be designated as such by order;

“general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;

“government department” means, or as the case may require, includes, a Northern Ireland department;

“industrial injuries benefit” means benefit under Part V of this Act ... ;

. . .

“the Inland Revenue” means the Commissioners of Inland Revenue;

“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

“late husband”, in relation to a woman who has been more than once married, means her last husband;

“long-term benefit” has the meaning assigned to it by section 20(2) above;

“loss of physical faculty” includes disfigurement whether or not accompanied by any loss of physical faculty;

“lower earnings limit”, “upper earnings limit” “primary threshold” and “secondary threshold” are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to the primary or secondary threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;

“lower-paid employment as a minister of religion” has the meaning given by section 290D of ITEPA 2003;

“main Class 4 percentage” is to be construed in accordance with section 15(3ZA) above;

“main primary percentage” is to be construed in accordance with section 8(2) above;

“medical examination” includes bacteriological and radiographical tests and similar investigations and “medically examined” has a corresponding meaning;

“medical treatment” means medical, surgical or rehabilitative treatment (including any course or diet or other regimen), and references to a person receiving or submitting himself to medical treatment are to be construed accordingly;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“PAYE settlement agreement” has the same meaning as in Chapter 5 of Part 11 of ITEPA 2003 ;

“payments by way of occupational or personal pension” means, in relation to a person, periodical payments which, in connection with the coming to an end of an employment of his, fall to be made to him-out of money provided wholly or partly by the employer or under arrangements made by the employer;out of money provided under an enactment or instrument having the force of law in any part of the United Kingdom or elsewhere;under a personal pension scheme as defined in Article 2(2) of the 1986 Order; under a pension scheme registered under section 153 of the Finance Act 2004; orand such other payments as are prescribed;

“pension age disability payment” means disability assistance given in accordance with the Disability Assistance for Older People (Scotland) Regulations 2024;

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;

“personal independence payment” means a payment under Part 5 of the Welfare Reform (Northern Ireland) Order 2015;

“pneumoconiosis” means fibrosis of the lungs due to silica dust, asbestos dust, or other dust, and includes the condition of the lungs known as dust-reticulation;

“PPF periodic payments” means—any periodic compensation payments made in relation to a person, payable under the pension compensation provisions as specified in Article 146(2) of the Pensions (Northern Ireland) Order 2005 or section 162(2) of the Pensions Act 2004 (the pension compensation provisions); orany periodic payments made in relation to a person, payable under Article 150 of the Pensions (Northern Ireland) Order 2005 or section 166 of the Pensions Act 2004 (duty to pay scheme benefits unpaid at assessment date etc.);

“prescribe” means prescribe by regulations;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“qualifying earnings factor” means an earnings factor equal to the lower earnings limit for the year in question multiplied by 52;

“qualifying young person” has the same meaning as in Part 9 of this Act;

“Regulation (EC) No 1408/71” means Council Regulation (EC) No 1408/71 of 14 June 1971 , as amended from time to time, on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community;

“Regulation (EC) No 883/2004” means Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 , as amended from time to time, on the coordination of social security systems;

“relative” includes a person who is a relative by marriage or civil partnership and a person who would be a relative if some person born illegitimate had been born legitimate;

“relevant accident” means the accident in respect of which industrial injuries benefit is claimed or payable;

“relevant injury” means the injury in respect of which industrial injuries benefit is claimed or payable;

“relevant loss of faculty” means—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .in relation to industrial injuries benefit, the loss of faculty resulting from the relevant injury;

“Scottish adult disability living allowance” means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;

“secondary percentage” is to be construed in accordance with section 9(2) above;

“self-employed earner” has the meaning assigned to it by section 2 above;

“short-term benefit” has the meaning assigned to it by section 20(2) above;

“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;

“tax year” means the twelve months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;

“trade or business” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;

“trade union” means an association of employed earners;

“unit of additional pension” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;

“the upper accrual point” is £770;

“week”... means a period of 7 days beginning with Sunday.

“working life” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations made by the Treasury with the concurrence of the Department may make provision modifying the meaning of “employment” for the purposes of any provision of Parts I to V and this Part of this Act.

(3) Provision may be made by the Treasury by regulations made with the concurrence of the Department as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.

(4) A person who is residing with his spouse shall be treated for the purposes of Parts I to V of this Act and this Part as entitled to any child benefit to which his spouse is entitled.

(5) Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.

(6) For the purposes of Parts I to V of this Act and this Part a person is “permanently incapable of self-support” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.

(6A) Whenever regulations are made under section 122(6A) of the Great Britain Contributions and Benefits Act, regulations may make corresponding provision for Northern Ireland (and references in this or any other statutory provision to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to earners paid otherwise than weekly).

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General

122

(1) Prescribed schemes shall provide for the following benefits (in this Act referred to as “income-related benefits”)—

(a) income support;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) housing benefit.

(2) The Department shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at social security offices of the Department at all reasonable hours without payment.

(3) The Department of the Environment and the Executive—

(a) shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit become aware that they may be entitled to it; and

(b) shall make copies of the housing benefit scheme available for public inspection at their offices at all reasonable hours without payment.

Income support

123

(1) A person in Northern Ireland is entitled to income support if—

(a) he is of or over the age of 16;

(aa) he has not attained the qualifying age for state pension credit;

(b) he has no income or his income does not exceed the applicable amount;

(d) except in such circumstances as may be prescribed, he is not receiving relevant education;

(e) he falls within a prescribed category of person; ...

(f) he is not entitled to a jobseeker’s allowance and, if he is a member of a couple, the other member of the couple is not , and the couple are not, entitled to an income-based jobseeker’s allowance; ...

(g) if he is a member of a couple, the other member of the couple is not entitled to state pension credit; and

(h) he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.

(1A) Regulations under paragraph (e) of subsection (1) must secure that a person who—

(a) is not a member of a couple, and

(b) is responsible for, and a member of the same household as, a child under the age of 5,

falls within a category of person prescribed under that paragraph.

(1B) Subsection (1A) does not apply if regulations under paragraph (4)(c) of Article 3A of the Jobseekers (Northern Ireland) Order 1995 containing the provision mentioned in paragraph (5) of that Article are in operation.

(2) In subsection (1)(a) above “period” includes—

(a) a period of a determinate length;

(b) a period defined by reference to the happening of a future event; and

(3) Circumstances may be prescribed in which a person must not only satisfy the condition specified in subsection (1)(d)(i) above but also be registered in the prescribed manner for employment.

(4) Subject to subsection (5) below, where a person is entitled to income support, then—

(a) if he has no income, the amount shall be the applicable amount; and

(b) if he has income, the amount shall be the difference between his income and the applicable amount.

(5) Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.

(6) Subsection (5) above applies—

(a) to a period of less than a week which is the whole period for which income support is payable; and

(b) to any other period of less than a week for which it is payable.

(7) In this section, “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 (employment and support allowance).

Severe hardship cases

124

Trade disputes

125

(1) This section applies to a person, other than a child or a person of a prescribed description—

(a) who is prevented from being entitled to a jobseeker’s allowance by Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes); or

(b) who would be so prevented if otherwise entitled to that benefit,

except during any period shown by the person to be a period of incapacity for work ... or to be within the maternity period.

(2) In subsection (1) above “the maternity period” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.

(3) For the purpose of calculating income support—

(a) so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;

(b) so long as it applies to a person who is a member of a family but is not a member of a couple, the portion of the applicable amount which is included in respect of him shall be disregarded;

(i) if the applicable amount consists only of an amount in respect of them, it shall be reduced to one-half; and

(ii) if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;

(d) so long as it applies to both the members of a couple—

(i) if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and

(ii) in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.

(4) Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.

(5) Where this section applies to a person for any period, then, except so far as regulations provide otherwise—

(a) in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—

(i) any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and

(ii) without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations; and

(b) any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—

(i) shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or

(ii) if it is more than the relevant sum, shall be at a weekly rate equal to the difference.

(6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.

(7) Subject to subsection (8) below, “the relevant sum” for the purposes of subsection (5) above shall be £51.00.

(8) If an order under section 132 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into operation there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—

(a) increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the Income Support (General) Regulations (Northern Ireland) 1987 for a single person aged not less than 25 has been increased by the order; and

(b) if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,

and the order shall state the substituted sum.

Effect of return to work

126

If a person returns to work with the same employer after a period during which section 125 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be prevented from being entitled to a jobseeker’s allowance—

(a) that section shall cease to apply to him at the commencement of the day on which he returns to work; and

(b) until the end of the period of 15 days beginning with that day, section 123(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—

(c) in the case of a member of a couple, the other member is not engaged in remunerative work; and

; and

(c) any sum paid by way of income support for that period of 15 days to him or, where he is a member of a couple, to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a couple, from the other member of the couple.

Family credit

127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disability working allowance

128

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Housing benefit

129

(1) A person is entitled to housing benefit if—

(a) he is liable to make payments in respect of a dwelling in Northern Ireland which he occupies as his home;

(b) there is an appropriate maximum housing benefit in his case; and

(i) he has no income or his income does not exceed the applicable amount; or

(ii) his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.

(2) In subsection (1) above “payments in respect of a dwelling” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe mortgage payments.

This subsection is subject to subsection (2A).

(2A) Except to the extent that regulations otherwise provide, payments in respect of services which provide support, assistance, advice or counselling to individuals with particular needs are not “payments in respect of a dwelling” for the purposes of subsection (1).

(3) Where a person is entitled to housing benefit, then—

(a) if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and

(b) if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General

Exclusions from benefit

130

(1) No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.

(2) Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.

(3) Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.

The applicable amount

131

(1) The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.

(2) The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) ... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.

(6) Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.

Income and capital

132

(1) Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.

(2) Regulations may provide that capital not exceeding the amount prescribed under section 130(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.

(3) Income and capital shall be calculated or estimated in such manner as may be prescribed.

(4) Circumstances may be prescribed in which—

(a) a person is treated as possessing capital or income which he does not possess;

(b) capital or income which a person does possess is to be disregarded;

(d) capital is to be treated as income.

Interpretation of Part VII and supplementary provisions

133

(1) In this Part of this Act—

“child” means a person under the age of 16;

“couple” means—two people who are married to, or civil partners of, each other and are members of the same household, ortwo people who are not married to, or civil partners of, each other but are living together as if spouses of each other otherwise than in prescribed circumstances;

“dwelling” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;

“the Executive” means the Northern Ireland Housing Executive;

“family” means—a couple;a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a person of a prescribed description;except in prescribed circumstances, a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description;

“income-based jobseeker’s allowance” has the same meaning as in the Jobseekers (Northern Ireland) Order 1995;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;

“prescribed” means specified in or determined in accordance with regulations;

“the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

“state pension credit” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“war pension scheme” means a scheme under which war pensions (as defined in section 25(4) of the Social Security Act 1989) are provided.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations may make provision for the purposes of this Part of this Act—

(a) as to circumstances in which a person is to be treated as being or not being in Northern Ireland;

(b) continuing a person’s entitlement to benefit during periods of temporary absence from Northern Ireland;

(d) as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;

(e) as to what is or is not to be treated as relevant education;

(f) as to circumstances in which a person is or is not to be treated as receiving relevant education;

(g) specifying the descriptions of pension increases under war pension schemes ... that are analogous to the benefits mentioned in section 128(2)(b)(i) to (iii) above;

(h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;

(i) for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;

(j) for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;

(k) for treating as included in a dwelling any land used for the purposes of the dwelling;

(l) as to circumstances in which persons are to be treated as being or not being members of the same household;

(m) as to circumstances in which one person is to be treated as responsible or not responsible for another.

134

(1) There may be made out of the social fund, in accordance with this Part of this Act—

(a) payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; and

(b) payments by way of community care grant, crisis loan or budgeting loan to meet—

(i) other needs, and

(ii) in the case of payments by way of budgeting loan, those needs for which provision is made by paragraph (a),

in accordance with directions given or guidance issued by the Department.

(2) Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Department to have been or to be likely to be incurred in cold weather.

(3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.

(4) In this section “prescribed” means specified in or determined in accordance with regulations.

(5) In this Part—

“budgeting loan” means a loan awarded in circumstances specified in directions issued by the Department for the purpose of defraying an intermittent expense;

“community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care;

“crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need,

and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.

135

(1) Whether a payment mentioned in section 134(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Department who, acting under its authority, is exercising functions of the Department in relation to payments so mentioned.

(2) An appropriate officer may determine that an award shall be payable in specified instalments at specified times.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An award of a crisis loan or a budgeting loan shall be repayable upon such terms and conditions as before the award is paid the Department notifies to the person by or on behalf of whom the application for it was made.

(5) Payment of an award shall be made to the applicant unless the appropriate officer determines otherwise.

Principles of determination

136

(1) In determining whether to make an award of a community care grant or a crisis loan to the applicant or the amount or value to be awarded an appropriate officer shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—

(a) the nature, extent and urgency of the need;

(b) the existence of resources from which the need may be met;

(d) where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;

(e) any relevant allocation under section 147(1) to (4) of the Administration Act.

(1A) Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to—

(a) such of the applicant’s personal circumstances as are of a description specified in directions issued by the Department; and

(b) the criteria specified in paragraphs (b), (d) and (e) of subsection (1) above,

...

(2) An appropriate officer shall determine any question in accordance with any general directions issued by the Department and in determining any question shall take account of any general guidance issued by the Department.

(3) Without prejudice to the generality of subsection (2) above, the Department may issue directions under that subsection for the purpose of securing that allocations under section 147 of the Administration Act are not exceeded.

(4) Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Department by that subsection includes power to direct—

(a) that in circumstances specified in the direction an appropriate officer shall not determine an application and, without prejudice to the generality of this paragraph, that an appropriate officer shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 134(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;

(aa) that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;

(b) that for a category of need specified in the direction an appropriate officer shall not award less than an amount specified in the direction;

(c) that for a category of need specified in the direction an appropriate officer shall not award more than an amount so specified;

(d) that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;

(da) that the amount or value of a budgeting loan is not to exceed a sum specified or determined as specified in the direction;

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) that a payment such as is mentioned in section 134(1)(b) above shall only be awarded to a person if either—

(i) he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or

(ii) in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,

and the power to issue general guidance conferred on the Department by that subsection includes power to give appropriate officers guidance as to any matter to which directions under that subsection may relate.

(4ZA) A direction under subsection (4)(da) may require the sum to be determined by applying, or by a method that includes applying, a multiplier specified in the direction in circumstances specified in the direction to the most recent relevant sum published by the Department.

(4ZB) A relevant sum is a sum determined from time to time by reference to so much of any relevant allocation under section 147(1) to (4) of the Administration Act as is available for making payments.

(5) In determining a question an appropriate officershall take account (subject to any directions or guidance issued by the Department under this section) of any guidance issued by the appropriate officer nominated for his area under Article 36 of the Social Security (Northern Ireland) Order 1998.

Part IX — Child Benefit

Child benefit

137

A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit”) for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.

Meaning of “child”

138

(1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.

(2) In this Part of this Act “qualifying young person” means a person, other than a child, who —

(a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and

(b) satisfies conditions so prescribed.

Meaning of “person responsible for child”

139

(1) For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if—

(a) he has the child or qualifying young person living with him in that week; or

(b) he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week.

(2) Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

(3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is—

(a) receiving education or training of a description prescribed by regulations made by the Treasury;

(b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

(c) ... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under Article 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 or under the Children (Northern Ireland) Order 1995.

(4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him.

(5) Regulations may prescribe the circumstances in which a person is or is not to be treated—

(a) as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or

(b) as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above;

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.

Exclusions and priority

140

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ...

(3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.

Rate of child benefit

141

(1) Child benefit shall be payable by the Department at such weekly rate as may be prescribed.

(2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise.

(3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Department may by order specify.

(4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons outside Northern Ireland

142

(1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Northern Ireland in that week.

(2) No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.

(3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.

Interpretation of Part IX and supplementary provisions

143

(1) In this Part of this Act—

“prescribed” means prescribed by regulations;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“voluntary organisation” means any association carrying on or proposing to carry on any activities otherwise than for the purpose of gain by the association or by individual members of the association;

“week” means a period of 7 days beginning with a Monday.

(2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.

(3) References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed—

(a) as including references to the natural parent, father or mother of an illegitimate child;

(b) as including references to a step-parent, step-father or step-mother.

(4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.

(5) Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.

(6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Department thinks fit—

(a) of any provision of this Part of this Act; or

(b) of any provision of the Administration Act relating to child benefit.

Part X — Christmas bonus for pensioners

Entitlement of pensioners to Christmas bonus

144

(1) Any person who in any year—

(a) is present or ordinarily resident in the United Kingdom , an EEA state or Switzerland at any time during the relevant week; and

(b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,

shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.

(2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—

(a) both members have attained pensionable age not later than the end of the relevant week; and

(b) the other member satisfies the condition mentioned in subsection (1)(a) above; and

(i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or

(ii) the only qualifying benefit to which he is entitled is state pension credit.

(2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).

(2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.

(3) A payment under subsection (1) or (2) above—

(a) is to be made by the Department; and

(b) is to be of £10 or such larger sum as the Department may by order specify.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Only one sum shall be payable in respect of any person.

Provisions supplementary to s. 144

145

(1) For the purposes of section 144 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.

(2) A person shall be treated for the purposes of section 144(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—

(a) in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;

(b) in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit.

(3) A person shall be treated for the purposes of section 144(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—

(a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;

(b) but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.

(4) For the purposes of section 144 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained pensionable age.

(5) A sum payable under section 144 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.

(6) A payment and the right to receive a payment—

(a) under section 144 above or any enactment corresponding to it in Great Britain; or

(b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,

shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.

Interpretation of Part X

146

(1) In this Part of this Act “qualifying benefit” means—

(a) a retirement pension;

(b) long-term incapacity benefit;

(ba) a qualifying employment and support allowance;

(bb) personal independence payment under Part 5 of the Welfare Reform (Northern Ireland) Order 2015;

(zc) armed forces independence payment;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a carer’s allowance;

(f) industrial death benefit;

(g) an attendance allowance;

(h) an unemployability supplement or allowance;

(i) a war disablement pension;

(j) a war widow’s pension;

(k) state pension credit.

(l) a mobility supplement

(2) In this Part of this Act—

“armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);

“attendance allowance” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;

“mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;

“the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

“qualifying employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;

“retirement pension” means— a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015,a retirement pension under this Act, orgraduated retirement benefit.

“state pension credit” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002;

“unemployability supplement or allowance” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“war disablement pension” means—any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;

“war widow’s pension” means any widow’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003;

and each of the following expressions, namely “attendance allowance”, “unemployability supplement or allowance”, “war disablement pension” and “war widow’s pension”, includes any payment which the Department accepts as being analogous to it.

(3) In this Part of this Act, “couple” has the meaning given by section 133(1) above.

(4) In this Part of this Act “the relevant week”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Department.

Part XI — Statutory Sick Pay

Employer’s liability

147

(1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 148 to 150 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day.

(2) Any agreement shall be void to the extent that it purports—

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Social Security Contributions and Benefits (Northern Ireland) Act 1992

Persons treated as employers for certain purposes

96

Accidents in course of illegal employments

97

Earner acting in breach of regulations, etc

98

Earner travelling in employer’s transport

99

Accidents happening while meeting emergency

100

Accident caused by another’s misconduct, etc

101

Sickness benefit

Sickness benefit in respect of industrial injury

102

Disablement pension

Disablement pension

103

Increase where constant attendance needed

104

Increase for exceptionally severe disablement

105

Other benefits and increases

Benefits and increases subject to qualifications as to time

106

Successive accidents

Adjustments for successive accidents

107

Prescribed industrial diseases, etc.

Benefit in respect of prescribed industrial diseases, etc

108

General provisions relating to benefit under s. 108

109

Respiratory diseases

110

Old cases

Workmen’s compensation, etc

111

Part VI — Miscellaneous Provisions relating to Part I to V

Earnings

Certain sums to be earnings

112

Disqualification and suspension

General provisions as to disqualification and suspension

113

Persons maintaining dependants, etc.

Persons maintaining dependants, etc

114

Special cases

Crown employment - Parts I to VI

115

Her Majesty’s forces

116

Mariners, airmen, etc

117

Married women and widows

118

Persons outside Northern Ireland

119

Treatment of certain marriages

120

Interpretation

Interpretation of Parts I to VI and supplementary provisions

121

Part VII — Income-Related Benefits

General

Income-related benefits

122

Income support

Income support

123

Severe hardship cases

124

Trade disputes

125

Effect of return to work

126

Family credit

Family credit