PART II

Increases

3. —(1) The Principal Act is hereby amended by the substitution for Parts I to IV (inserted by section 3 of the Act of 1990) of the Second Schedule thereto of the Parts set out in Schedule A to this Act.

(2) This section shall come into operation—

(a) in so far as it relates to unemployment benefit, deserted wife's benefit, invalidity pension and retirement pension, on the 25th day of July, 1991,

(b) in so far as it relates to death benefit under section 50 , 51 or 52 of the Principal Act, old age (contributory) pension, survivor's benefit, widow's (contributory) pension and orphan's (contributory) allowance, on the 26th day of July, 1991, and

(c) in so far as it relates to disability benefit, maternity allowance, injury benefit, disablement gratuity and disablement pension, on the 29th day of July, 1991.

4. —(1) The Principal Act is hereby amended by the substitution for Part I (inserted by section 14 of the Act of 1990) and Part III (inserted by section 4 of the Act of 1990) of the Fourth Schedule thereto of the Parts set out in Schedule B to this Act.

(2) This section shall come into operation—

(a) in so far as it relates to unemployment assistance, on the 24th day of July, 1991,

(b) in so far as it relates to pre-retirement allowance, deserted wife's allowance, prisoner's wife's allowance, single woman's allowance, lone parent's allowance (other than lone parent's allowance payable in respect of a widow or widower) and carer's allowance, on the 25th day of July, 1991,

(c) in so far as it relates to old age pension, blind pension, widow's (non-contributory) pension, lone parent's allowance payable in respect of a widow or widower and orphan's (non-contributory) pension, on the 26th day of July, 1991, and

(d) in so far as it relates to supplementary welfare allowance, on the 29th day of July, 1991.

5. —(1) Section 225 of the Principal Act is hereby amended by the substitution for subsection (1) (inserted by section 5 of the Act of 1989) of the following subsection:

“(1) Subject to this Part and the regulations thereunder, a person who is qualified for child benefit shall, so long as he remains so qualified, be paid out of moneys provided by the Oireachtas a monthly benefit of the amount set out in column (1) of Part IV of the Fourth Schedule in respect of each of the first three qualified children and, in addition, the amount set out in column (2) of that Part in respect of each qualified child (if any) in excess of three.”.

(2) The Fourth Schedule to the Principal Act is hereby amended by the substitution for Part IV (inserted by section 5 of the Act of 1990) of the following Part:

“PART IV

Amounts of Child Benefit

”.

(3) This section shall come into operation on the 1st day of October, 1991.

6. —(1) Section 2 (1) of the Principal Act is hereby amended by the substitution for the definition of “qualified child” (inserted by section 6 of the Act of 1990) of the following definition:

“‘qualified child’ means a person who is ordinarily resident in the State, is not detained in a reformatory or an industrial school, and—

(a) for the purposes of—

(i) sections 21 (2), 26A (1) and 32 (2),

(ii) section 44 (2) as it applies to injury benefit, and

(iii) section 139 (b) in the case of an applicant for unemployment assistance other than as referred to in paragraph (b),

is under the age of 18 years,

(b) for the purposes of—

(i) section 44 (2) as it applies to disablement pension,

(ii) sections 50 (9), 81 (2), 86 (2), 91 (2), 95 (1), 103 (1), 156B (1) (b), 161 (1), 178 (1), 198C (1), 198I (1) and 232A, and

(iii) section 139 (b) in the case of an applicant who, in any continuous period of unemployment as construed in accordance with section 135 (2), has been in receipt of unemployment benefit or unemployment assistance for not less than 390 days—

(I) is under the age of 18 years, or

(II) is of or over the age of 18 years and under the age of 21 years, and is receiving full-time education, the circumstances of which shall be specified in regulations.”.

(2) The Principal Act is hereby amended by the substitution in subsection (1) (inserted by section 12 of the Act of 1983) of section 223 for subparagraph (i) of paragraph (b) of the following subparagraph:

“(i) is receiving full-time education, the circumstances of which shall be specified in regulations, or”.

(3) This section shall come into operation on the 1st day of June, 1991, except in so far as it relates to the definition of “qualified child” (inserted by subsection (1) of this section) in section 2 (1) of the Principal Act for the purposes of section 139 (b) of that Act it shall come into operation on the 29th day of May, 1991, and for the purposes of section 232A of that Act it shall come into operation on the 24th day of October, 1991.

7. —(1) The Principal Act is hereby amended by the substitution for sections 232B and 232C (inserted by section 13 of the Act of 1984 and amended by section 5 of the Act of 1988) of the following sections:

“Entitlement to family income supplement.

232B.—Subject to this Part, an allowance (in this Part referred to as ‘family income supplement’) shall be payable out of moneys provided by the Oireachtas in respect of a family where the weekly family income is less than—

(a) in the case of a family which includes only one child, £140, or

(b) in the case of a family which includes two children, £160, or

(c) in the case of a family which includes three children, £180, or

(d) in the case of a family which includes four children, £200, or

(e) in the case of a family which includes five children, £225, or

(f) in the case of a family which includes six children, £242, or

(g) in the case of a family which includes seven children, £259, or

(h) in the case of a family which includes eight or more children, £276.

Weekly rate of family income supplement.

232C—(1) Subject to this Part, the weekly rate of family income supplement shall be 60 per cent. of the amount by which the weekly family income is less than the amount appropriate in the particular case under section 232B.

(2) In calculating the weekly rate of family income supplement pursuant to subsection (1), any fraction of £1 shall be treated as £1 and where the weekly rate so calculated is below a prescribed amount, the supplement shall be payable at the prescribed amount.”.

(2) This section shall come into operation on the 25th day of July, 1991.

8. —(1) Section 198G (inserted by section 17 of the Act of 1990) of the Principal Act is hereby amended—

(a) by the substitution for the definition of “relevant pensioner” of the following definition:

“‘relevant pensioner’ means a person (other than a person in receipt of a payment in respect of need for constant attendance under section 46) who is so incapacitated as to require full-time care and attention, and who under the provisions of this Act—

(a) is in receipt of—

(i) old age (contributory) pension,

(ii) invalidity pension,

(iii) old age (non-contributory) pension,

(iv) blind pension,

(v) a maintenance allowance under section 69 of the Health Act, 1970 , or

(vi) a payment corresponding to a pension referred to in subparagraph (i) to a person who is over pensionable age, or in subparagraph (ii) from another Member State of the European Communities, or under the legislation of any other State with which the Minister has made a reciprocal arrangement under the provisions of section 307, or

(b) who has attained pensionable age and is in receipt of—

(i) death benefit by way of widow's or widower's pension,

(ii) death benefit by way of parent's pension,

(iii) retirement pension,

(iv) widow's (contributory) pension,

(v) deserted wife's benefit,

(vi) widow's (non-contributory) pension,

(vii) deserted wife's allowance,

(viii) prisoner's wife's allowance,

(ix) lone parent's allowance, or

(x) a payment corresponding to a pension referred to in subparagraph (i), (ii), (iii) or (iv) from another Member State of the European Communities, or under the legislation of any other State with which the Minister has made a reciprocal arrangement under the provisions of section 307;”, and

(b) by the insertion after subsection (2) of the following subsection:

“(3) For the purposes of subsection (1), a relevant pensioner shall be regarded as requiring full-time care and attention where—

(a) he is so disabled or invalided that he requires from another person—

(i) continual supervision in order to avoid danger to himself, or

(ii) continual supervision and frequent assistance throughout the day in connection with normal bodily functions, and

(b) he is so disabled or invalided as to be likely to require full-time care and attention for a period of at least 12 months.”.

(2) Section 198I (inserted by section 17 of the Act of 1990) of the Principal Act is hereby amended by the substitution for subsection (3) of the following subsection:

“(3) Notwithstanding subsection (2), where, immediately before the commencement of this Chapter, a prescribed relative allowance was being paid to or in respect of a claimant for a carer's allowance, the carer's allowance shall be paid at a weekly rate corresponding to the rate of prescribed relative allowance specified in column (6) of Part I of the Fourth Schedule, unless the weekly rate of carer's allowance as calculated in accordance with subsection (2) payable to that claimant is greater than the said specified rate, in which case the greater amount shall be paid.”.

(3) Section 198L (2) (inserted by section 17 of the Act of 1990) of the Principal Act is hereby amended by the substitution for paragraph (c) of the following paragraph:

“(c) provide for—

(i) entitling to carer's allowance such class or classes of person as may be prescribed who would be entitled thereto but for the fact that the conditions as to means as calculated in accordance with the Rules contained in the Third Schedule are not satisfied, or

(ii) entitling to carer's allowance at a rate higher than that calculated in accordance with subsection (2) of section 198I such class or classes of person as may be prescribed,

and the rate of allowance so payable may vary in accordance with the claimant's means.”.

(4) (a) Paragraph (a) of subsection (1) of this section shall come into operation on such day as the Minister may appoint by order.

(b) Subsection (2) of this section shall come into operation on the 25th day of July, 1991.

9. —(1) Section 125 of the Principal Act is hereby amended by—

(a) the insertion in subsection (1) after paragraph (h) of the following paragraphs:

“(i) unemployability supplement,

(j) supplementary welfare allowance,

(k) pre-retirement allowance,

(l) widow's (contributory pension,

(m) lone parent's allowance,

(n) deserted wife's benefit,

(o) death benefit under section 50,

(p) carer's allowance.”, and

(b) the substitution for subsection (2) of the following subsections:

“(2) Notwithstanding any provisions to the contrary in this Part or Part III or regulations made thereunder—

(a) where a person who is in receipt of a benefit specified in paragraphs (a) to (k) of subsection (1) which includes an increase in respect of an adult dependant, or which would include such an increase but for the receipt by that person's spouse of a pension under Chapter 3 of Part III or a carer's allowance under Chapter 5B of Part III in his own right, dies, payment of the benefit shall continue to be made for a period of 6 weeks after the date of death and shall, during that period, be made to such person and subject to such conditions as may be prescribed, and

(b) where a qualified child, in respect of whom an increase of benefit is being paid, dies, the amount of such increase shall continue to be made for a period of 6 weeks after the date of death, and

(c) where an adult dependant in respect of whom an increase of a benefit specified in paragraph (a), (b), (c), (g) or (j) of subsection (1) is being paid, or in respect of whom such an increase would be payable but for the receipt by the adult dependant of a pension under Chapter 3 of Part III in his own right, dies, payment of such increase shall continue to be made for a period of 6 weeks after the date of death, and

(d) subject to paragraph (a), where a person is in receipt of carer's allowance and the relevant pensioner in respect of whom that carer is providing full-time care and attention dies and the carer is not the spouse of that pensioner, payment of the carer's allowance shall continue to be made for a period of 6 weeks after the death of the relevant pensioner, and

(e) in any case where payment is made by virtue of paragraph (a) or (c), entitlement to widow's (contributory) pension, widow's (non-contributory) pension, orphan's (contributory) allowance, orphan's (non-contributory) pension, benefit under section 87, death benefit under section 50 or 52 or entitlement to lone parent's allowance by virtue of being a widow or widower, shall not commence until after the expiration of the period of 6 weeks mentioned in paragraph (a) or (c) except and to the extent that regulations otherwise provide.

(3) In this section ‘relevant pensioner’ shall have the meaning assigned to it by section 198G (1).”.

(2) This section shall come into operation on the 1st day of July, 1991.

10. —(1) Section 33 of the Principal Act is hereby repealed.

(2) This section shall come into operation on the 25th day of July, 1991.

11. —(1) The Principal Act is hereby amended by the insertion after section 140 of the following section:

“Minimum payment of unemployment assistance.

140A.—(1) Notwithstanding the provisions of section 140 (1) (b), where the sole means of a claimant for unemployment assistance, who is not one of a couple, are assessed under the provisions of paragraph (e) of subsection (1) of section 146 and where the rate of assistance payable to or in respect of such a claimant, as calculated in accordance with the provisions of the said section 140 (1) (b), would be a weekly amount which is 10p or more but less than £5, such person shall be entitled to payment of unemployment assistance at the weekly rate of £5.

(2) (a) For the purposes of subsection (1) ‘couple’ means a married couple who are living together or a man and a woman who are not married to each other but are cohabiting as man and wife.

(b) For the purposes of paragraph (e) of subsection (1) of section 146 when applied to subsection (1) of this section ‘spouse’ means each person of a couple in relation to the other.”.

(2) This section shall come into operation on the 24th day of July, 1991.

12. —(1) Section 10 (1) of the Principal Act is hereby amended by—

(a) the substitution in paragraph (c) (as amended by section 7 of the Act of 1990) of “£19,300” for “£18,600”, and

(b) the substitution in paragraph (cc) (as amended by section 7 of the Act of 1990) of “£18,000” for “£17,300”.

(2) This section shall come into operation on the 6th day of April, 1991.

13. —(1) The Principal Act is hereby amended by the substitution for section 17C (inserted by section 11 of the Act of 1988) of the following section:

“Rates of self-employment contributions and related matters.

17C.—Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions:

(a) Subject to paragraphs (b), (d) and (i), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him a self-employment contribution which shall be of an amount equal to 5 per cent. of the reckonable income or the amount of £234, whichever is the greater.

(b) Where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he is not required to make a return of income within the meaning of section 48 (1) of the Finance Act, 1986 , self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to £116 in respect of that contribution year.

(c) Subject to paragraphs (d) and (i), where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him a self-employment contribution which shall be of an amount equal to 5 per cent. of reckonable emoluments or the amount of £234, whichever is the greater.

(d) Contributions under paragraph (a) or (c) shall not be payable in any contribution year on so much (if any) of the reckonable income or reckonable emoluments for that year of a self-employed contributor as is in excess of £18,000.

(e) Subject to regulations under section 17D, where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, he shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than the appropriate amount aforesaid no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year.

(f) The Minister may by regulations vary the sum specified in paragraph (d) and such variation shall take effect from the beginning of the contribution year following that in which the regulations are made.

(g) Where regulations under paragraph (f) are proposed to be made, a draft of the proposed regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.

(h) Subject to subsection (3) of section 17G, self-employment contributions shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, widow's (contributory) pension or orphan's (contributory) allowance are satisfied.

(i) A person who but for this paragraph would be liable for contributions of £234 under both paragraph (a) and paragraph (c) shall be liable only for a single contribution of £234.”.

(2) Section 17 of the Act of 1988 is hereby amended by the substitution in paragraph (b) for “17C (h)” of “17C (f)”.

(3) This section shall come into operation on the 6th day of April, 1991.

14. —Subsection (4) of section 36 of the Act of 1990 is hereby amended by the substitution for paragraphs (b) and (c) of the following paragraphs:

“(b) 4 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £234, whichever is the greater, with effect from the 6th day of April, 1991, and

(c) 5 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £234, whichever is the greater, with effect from the 6th day of April, 1992.”.

15. —(1) Subsection (1) of section 17G (inserted by section 11 of the Act of 1988) of the Principal Act is hereby amended by the substitution for “£208” of “£234”.

(2) This section shall come into operation on the 6th day of April, 1991.

16. —(1) Section 73 of the Principal Act is hereby amended by the substitution of “£75” for “£72” (inserted by section 11 of the Act of 1990).

(2) This section shall have effect in relation to any period of interruption of employment commencing on or after the 8th day of April, 1991.