Social Security Contributions and Benefits (Northern Ireland) Act 1992

• “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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part VII — Income-Related Benefits

General

Income-related benefits

122

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

• (a) income support;

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

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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

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;

• (c) he is not engaged in remunerative work and, if he is a member of a couple, the other member is not so engaged; . . .

• (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

• (c) a period of a determinate length but subject to earlier determination upon the happening of a future event.

• (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;

• (c) so long as it applies to one of the members of a couple—

• (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

Family credit

127

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

Disability working allowance

Disability working allowance

128

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

Housing benefit

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

• (c) either—

• (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;

• (c) income is to be treated as capital;

• (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;

• (c) as to what is or is not to be treated as remunerative work or as employment;

• (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.

Part VIII — The Social Fund

Payments out of the social fund

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.

Awards by social fund officers

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;

• (c) the possibility that some other person or body may wholly or partly meet it;

• (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

• (c) either—

• (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;

• (c) a widowed mother’s allowance , widowed parent’s allowance or widow’s pension;

• (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—

• (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

• (b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.

• (3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—

• (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

• (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

• (4) For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.

• (4A) Regulations under subsection (4) may make provision about whether an employee is deemed to be incapable (as referred to in that subsection) in relation to severe acute respiratory syndrome coronavirus 2 by reference to guidance or any other document published by the Regional Agency for Public Health and Social Well-being, Public Health England, NHS National Services Scotland, the Public Health Wales National Health Service Trust or any other person specified in the regulations as that guidance or other document is amended from time to time.

• (5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.

• (6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue.

• (7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue

The qualifying conditions

Period of incapacity for work

148

• (1) The first condition is that the day in question forms part of a period of incapacity for work.

• (2) In this Part of this Act “period of incapacity for work” means any period of four or more consecutive days, each of which is a day of incapacity for work in relation to the contract of service in question.

• (3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.

• (4) The Department may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.

• (5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.

• (6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—

• (a) it falls before the making of the contract or after the contract expires or is brought to an end; or

• (b) it is not a day on which the employee concerned would be required by that contract to be available for work.

Period of entitlement

149

• (1) The second condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.

• (2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—

• (a) the termination of that period of incapacity for work;

• (b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 151 below);

• (c) the day on which the employee’s contract of service with the employer concerned expires or is brought to an end;

• (d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.

• (3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.

• (4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.

• (5) The Department may by regulations—

• (a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and

• (b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.

• (6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.

• (7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.

• (8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 148(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.

• (9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.

• (10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.

• (11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.

• (12) In this section—

• “confinement” is to be construed in accordance with section 167(1) below;

• “disqualifying period” means—in relation to a woman entitled to statutory maternity pay, the maternity pay period; andin relation to a woman entitled to maternity allowance, the maternity allowance period;

• “maternity allowance period” has the meaning assigned to it by section 35(2) above, and

• “maternity pay period” has the meaning assigned to it by section 161(1) below.

Qualifying days

150

• (1) The third condition is that the day in question is a qualifying day.

• (2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.

• (3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.

• (4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.

Limitations on entitlement, etc.

Limitations on entitlement

151

• (1) Statutory sick pay shall not be payable for the first three qualifying days in any period of entitlement.

• (2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.

• (3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.

• (4) The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 153 below.

• (5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.

Notification of incapacity for work

152

• (1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.

• (2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “day in question”) shall be entitled to withhold payment of that amount if—

• (a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; or

• (b) he has not been so notified in respect of any of the first three qualifying days in a period of entitlement (a “waiting day”) and the day in question is the first qualifying day in that period of entitlement in respect of which the employer is not entitled to withhold payment—

• (i) by virtue of paragraph (a) above; or

• (ii) in respect of an earlier waiting day by virtue of this paragraph.

• (3) Where an employer withholds any amount of statutory sick pay under this section—

• (a) the period of entitlement in question shall not be affected; and

• (b) for the purposes of calculating his maximum entitlement in accordance with section 151 above the employee shall not be taken to have become entitled to the amount so withheld.

Rate of payment, etc.

Rate of payment

153

• (1) Statutory sick pay shall be payable by an employer at the weekly rate of £118.75.

• (2) The Department may by order—

• (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and

• (b) make such consequential amendments as appear to the Department to be required of any provision contained in this Part of this Act.

• (3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.

Recovery by employers of amounts paid by way of statutory sick pay

154

Power to substitute provisions for s. 154(2)

155

Miscellaneous

Relationship with benefits and other payments, etc

156

Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.

Crown employment - Part XI

157

• (1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

• (2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.

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

Special classes of persons

158

• (1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be—

• (a) employed on board any ship, vessel, hovercraft or aircraft; or

• (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances.

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

• (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply;

• (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

• (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;

• (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.

Interpretation of Part XI and supplementary provisions

159

• (1) In this Part of this Act—

• “contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee;

• “employee” means a person who is—gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

• “employer”, in relation to an employee and a contract of service of his, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;

• “period of entitlement” has the meaning given by section 149 above;

• “period of incapacity for work” has the meaning given by section 148 above;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “prescribed” means prescribed by regulations;

• “qualifying day” has the meaning given by section 150 above;

• “week” means any period of 7 days.

• (2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.

• (3) For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations.

• (4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.

• (5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—

• (a) two or more employers are to be treated as one;

• (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

• (6) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—

• (a) the conditions that must be satisfied if a person is to be entitled to make such an election;

• (b) the manner in which, and the time within which, such an election is to be made;

• (c) the persons to whom, and the manner in which, notice of such an election is to be given;

• (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

• (e) the time for which such an election is to have effect;

• (f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;

and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.

• (7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.

Part XII — Statutory Maternity Pay

Statutory maternity pay - entitlement and liability to pay

160

• (1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “statutory maternity pay”.

• (2) The conditions mentioned in subsection (1) above are—

• (a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him . . . ;

• (b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and

• (c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.

• (3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.

• (4) A woman shall be entitled to payments of statutory maternity pay only if—

• (a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and

• (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.

• (5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.

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

• (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or

• (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.

• (7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—

• (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

• (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

• (8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.

• (9) The Department may by regulations—

• (a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;

• (b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue;

• (c) specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act;

• (d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—

• (i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

• (ii) those contracts were not continuous;

• (e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modificationsin such cases as may be prescribed

• (ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

• (f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and

• (g) provide that—

• (i) the amount of a woman’s earnings for any period, or

• (ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,

shall be calculated or estimated in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.

• (10) The provisions mentioned in subsection (9)(e) above are—

• (a) subsection (2)(a) and (b) above; and

• (b) section 162(1) and (2) . . . below.

• (11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.

The maternity pay period

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• (1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the maternity pay period”) of a duration not exceeding 52 weeks.

• (2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.

• (3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.

• (3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.

• (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—

• (a) after a prescribed period beginning with the day on which the woman is confined; and

• (b) when at least a prescribed part of the maternity pay period remains unexpired.

• (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—

• (a) the end of the woman's entitlement to maternity leave;

• (b) the doing of work by the woman;

• (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;