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[EN]

Uimhir 21 de 1971


[EN]

AN tACHT UM RANNÍOCAÍ SLÁINTE, 1971

[An tiontú oifigiúil]

ACHT DO DHÉANAMH SOCRÚ, MAIDIR LE DAOINE ÁIRITHE AG A bhFUIL CÁILIOCHT LE hAGHAIDH SEIRBHÍSÍ FAOI CHUID IV DEN ACHT SLÁINTE 1970, CHUN GO nÍOCFAR RANNÍOCAÍ I LEITH CHOSTAS NA SEIRBHÍSÍ SIN A SHOLÁTHAR, AGUS DO DHÉANAMH SOCRÚ LE hAGHAIDH NITHE EILE A BHAINEANN LEIS AN NÍ RÉAMHRÁITE. [27 Iúil, 1971.] ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS: [EN]

Mínithe.

1952, Uimh. 11.

1970, Uimh. 1.

1967, Uimh. 6.

1.—San Acht seo—

[EN]

ciallaíonn “Acht 1952” an tAcht Leasa Shóisialaigh, 1952;

[EN]

ciallaíonn “Acht 1970” an tAcht Sláinte, 1970;

[EN]

ciallaíonn “an tArd-Bhailitheoir” an tArd-Bhailitheoir a ceapadh faoi alt 162 den Acht Cánach Ioncaim, 1967;

[EN]

ciallaíonn “bord sláinte” bord sláinte a bunaíodh faoi Acht 1970;

[EN]

tá le “ranníocaí sláinte” an bhrí a shanntar dó le halt 2 den Acth seo;

[EN]

ciallaíonn “an tAire” an tAire Sláinte.

[EN]

Dliteanas i leith ranníoc sláinte.

2.—(1) Íocfar, de réir an Achta seo agus rialachán faoi, ranníocaí (dá ngairtear ranníocaí sláinte san Acht seo) i leith chostas seirbhísí a sholáthar faoi Chuid IV d'Acht 1970.

[EN]

(2) Ach amháin mar a bhforáiltear a mhalairt in alt 4 den Acht seo, beidh ranníocaí sláinte iníoctha ag daoine ag a bhfuil, de bhua alt 46 d'Acht 1970, cáilíocht theoranta le haghaidh seirbhísí faoi Chuid IV den Acht sin, nach daoine a luaitear in alt 46 (1) (d) den Acht sin ná daoine d'aicme arna forordú chun críche an ailt seo.

[EN]

Rátaí ranníoc.

3.—(1) Sa tréimhse dar tús dáta tosach feidhme an Achta seo agus dar críoch an dáta a shonrófar le hordú chun críocha fho-alt (2) den alt seo, beidh ranníocaí sláinte—

[EN]

(a) i gcás duine faoi árachas faoi Acht 1952 lena mbaineann alt 4 nó 5 den Acht seo, de réir 15 phingin nua sa tseachtain, agus

[EN]

(b) i gcás aon duine eile, de réir £7 sa bhliain, agus cruinneofar iad i gceann cibé eatramh a fhorordófar.

[EN]

(2) Ón dáta a shonrófar le hordú chun críocha an fho-ailt seo, beidh ranníocaí sláinte—

[EN]

(a) i gcás daoine seachas iad sin a luaitear in alt 46 (1) (c) d'Acht 1970, de réir ráta a bhainfidh le hioncaim na ndaoine agus a shocrófar le rialacháin a dhéanfaidh an tAire ó am go ham chun críocha an ailt seo, agus

[EN]

(b) i gcás daoine a luaitear in alt 46 (1) (c) d'Acht 1970, de réir cibé scála ranníoc, a bhainfidh le luacháil inrátaithe na feirme nó na bhfeirmeacha (lena n-áirítear foirgnimh ar an gcéanna) arb ó fheirmeoireacht ar an gcéanna a fhaightear ioncaim na ndaoine, a shocrófar ó am go ham le rialacháin a dhéanfaidh an tAire faoin alt seo.

[EN]

(3) Chun críocha an ailt seo, folóidh ioncam, maidir le haon duine, ioncam céile an duine sin i gcás ina gcónaíonn an céile leis an duine sin.

[EN]

(4) Féadfaidh an tAire, le hordú a dhéanfar le toiliú an Aire Airgeadais, dáta a shonrú chun críocha fho-alt (2) den alt seo.

[EN]

(5) Féadfaidh an tAire, le rialacháin a dhéanfar le toiliú an Aire Airgeadais, ioncam a shainiú chun críocha an ailt seo faoi threoir aon achtacháin eile nó i cibé slí eile is oiriúnach leis.

[EN]

Fostóirí d'íoc ranníoc i leith fostaithe áirithe.

4.—(1) Sa tréimhse dar tús tosach feidhme an Achta seo agus dar críoch an dáta a shonrófar le hordú chun críocha alt 3 (2) den Acht seo, déanfaidh fostóir duine atá árachaithe faoi Acht 1952 agus lena mbaineann an t-alt seo an ranníoc sláinte i leith an duine sin a íoc in aghaidh aon seachtaine fostaíochta inárachaithe a dhlífidh sé ranníoc fostaíochta faoin Acht sin i leith an duine sin a íoc ina haghaidh.

[EN]

(2) In aon chás lena mbaineann fo-alt (1) den alt seo, déanfar an ráta ranníoca fostaíochta is iníoctha faoi Acht 1952 a mhéadú méid an ranníoca shláinte faoi alt 3 (1) (a) den Acht seo, agus measfar gur ranníoc fostaíochta de réir brí agus chun críocha Acht 1952 an ranníoc sláinte.

[EN]

(3) Beidh fostóir a dhlíonn ranníoc sláinte a íoc faoin alt seo i dteideal méid aon ranníoca den sórt sin a ghnóthú ón bhfostaí arb ina leith a íocadh an ranníoc (seachas lán-cháilíocht chun na seirbhísí faoi Chuid IV d'Acht 1970 sin a bheith, de bhua alt 45 den Acht sin, ag aon fhostaí den sórt sin), agus féadfar aon ghnóthú den sórt sin a dhéanamh trí asbhaintí iomchuí as luach saothair an fhostaí.

[EN]

(4) Baineann an t-alt seo le cibé daoine árachaithe nó aicmí daoine árachaithe, nach ranníocóirí saorálacha de réir brí Acht 1952, a fhorordóidh an tAire chun críche an ailt seo le toiliú an Aire Leasa Shóisialaigh.

[EN]

(5) San alt seo folaíonn “fostóir” an duine a n-áirítear gurb é an fostóir é faoi rialacháin faoi alt 2 (4) d'Acht 1952.

[EN]

Ranníocaí sláinte ó ranníocóirí saorálacha.

5.—(1) Sa tréimhse dar tús tosach feidhme an Achta seo agus dar críoch an dáta a shonrófar le hordú chun críocha alt 3 (2) den Acht seo, déanfaidh duine is ranníocóir saorálach de réir brí Acht 1952 ranníoc sláinte a íoc in aghaidh aon seachtaine a n-íocfaidh sé ranníoc saorálach ina haghaidh de réir brí Acht 1952.

[EN]

(2) Déanfar an ráta ranníoca shaorálaigh in iníoctha in aon chás faoi Acht 1952 a mhéadú méid an ranníoca sláinte faoi alt 3 (1) (a) den Acht seo agus measfar gur ranníoc saorálach de réir brí agus chun críocha Acht 1952 an ranníoc sláinte.

[EN]

Ranníocaí sláinte áirithe a íoc.

6—Íocfar isteach sa Chiste Árachais Shóisialaigh ranníocaí sláinte is iníoctha faoi alt 4 nó 5 den Acht seo.

[EN]

Bailiú ranníoc.

7.—(1) Féadfaidh an tAire rialacháin a dhéanamh ina mbeidh socrú chun go n-íocfar, agus i dtaobh cinneadh a dhéanamh ar dhliteanas maidir le, ranníocaí sláinte (seachas iad sin is iníoctha de bhua alt 4 nó 5 den Acht seo) agus go ginearálta i dtaobh aon ní a bhaineann leis an gcéanna.

[EN]

(2) Gan dochar do ghinearáltacht fho-alt (1) den alt seo, féadfaidh socrú a bheith i rialacháin faoin alt seo i dtaobh—

[EN]

(a) a chinneadh (trína cheangal dearbhú i scríbhinn a thabhairt, clár a thiomsú ag duine a bhailíonn ranníocaí sláinte nó ar aon slí eile is oiriúnach leis an Aire tar éis dul i gcomhairle leis an Aire Airgeadais) ar duine a luaitear in alt 46 (1) (seachas alt 46 (1) (d)) d'Acht 1970 duine áirithe,

[EN]

(b) an tArd-Bhailitheoir nó bord sláinte do bhailiú ranníoc sláinte (ó gach duine a dhlíonn na ranníocaí sin a íoc nó ó aicmí sonraithe de dhaoine den sórt sin) thar ceann an Aire.

[EN]

(3) Aon duine—

[EN]

(a) a mhainneoidh nó a dhiúltóidh déanamh de réir cheanglais a bheidh i rialachán faoin alt seo,

[EN]

(b) a dhéanfaidh go feasach aon ráiteas bréagach nó uiríoll bréagach nó a cheilfidh go feasach aon fhíoras ábhartha maidir le haon cheanglas den sórt sin, nó

[EN]

(c) a thabharfaidh ar aird nó a thabharfaidh aon doiciméad nó eolas maidir le haon cheanglas den sórt sin is feasach dó a bheith bréagach in aon phonc ábhartha nó a cheadóidh go feasach aon doiciméad den sórt sin a thabhairt ar aird nó a thabhairt,

[EN]

ar a shon féin nó ar son aon duine eile, dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £100, nó, de rogha na cúirte, príosúnacht ar feadh aon téarma nach faide ná trí mhí nó an fhíneáil agus an phríosúnacht sin le chéile, a chur air.

[EN]

Ranníocaí sláinte a íoc leis an Aire.

8.—Déanfar na suimeanna go léir a íocfar isteach sa Chiste Arachais Shóisialaigh faoi alt 6 den Acht seo agus na suimeanna go léir a bhaileoidh an tArd-Bhailitheoir nó bord sláinte faoi alt 7 den Acht seo a íoc leis an Aire agus déanfaidh an tAire na suimeanna go léir a íocfar leis amhlaidh a dhiúscairt de réir rialacháin a dhéanfaidh sé le toiliú an Aire Airgeadais.

[EN]

Mainneachtain ranníocaí a íoc.

9.—(1) I gcás ina mainneoidh duine ranníoc sláinte a íoc a bheidh air a íoc faoin Acht seo, beidh sé ciontach i gcion agus, ar é a chiontú go hachomair, dlífear fíneáil nach mó ná £100 a chur air.

[EN]

(2) I gcás ina mainneoidh duine, is duine a luaitear in alt 46 (1) (c) d'Acht 1970, ranníoc sláinte a íoc beidh méid an ranníoca inghnóthaithe mar fhiach gnáthchonartha a bheidh dlite don bhord sláinte iomchuí.

[EN]

(3) Féadfar ionchúiseamh i leith ciona faoin Acht seo a thionscnamh ar agra an Aire nó an bhoird sláinte iomchuí.

[EN]

(4) Ní bhainfidh an t-alt seo le ranníocaí sláinte is iníoctha faoi alt 4 nó 5 den Acht seo.

[EN]

Ranníocaí sláinte a ghnóthú.

10.—(1) (a) Na forálacha d'aon achtachán a bhaineann le gnóthú cánach ioncaim agus na forálacha d'aon riail chúirte a bhaineann mar an gcéanna beidh feidhm acu, i gcás ranníocaí sláinte atá ar an Ard-Bhailitheoir a bhailiú, maidir le haon ranníocaí sláinte a ghnóthú ó dhuine a dhlíonn an duine sin a íoc faoin Acht seo mar atá feidhm acu maidir le gnóthú ioncaim.

[EN]

(b) Aon fhorálacha a chuirtear chun feidhme leis an bhfo-alt seo beidh feidhm acu amhlaidh faoi réir aon mhodhnuithe is dóigh leis an Aire is gá agus a fhorordóidh an tAire le toiliú an Aire Airgeadais.

[EN]

(2) In imeachtaí a thionsonófar de bhua an ailt seo—

[EN]

(a) beidh deimhniú a bheidh sínithe ag an Ard-Bhailitheoir ag deimhniú go bhfuil suim áirithe dlite agus iníoctha ag an gcosantóir ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an tsuim sin dlite agus iníoctha, agus

[EN]

(b) féadfar deimhniú ag deimhniú mar a dúradh agus a airbheartóidh a bheith sínithe ag an Ard-Bhailitheoir a thairiscint i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, gurb eisean a shínigh é.

[EN]

(3) Faoi réir an ailt seo, bainfidh na rialacha cúirte is inchurtha chun feidhme maidir le himeachtaí sibhialta le himeachtaí de bhua an ailt seo.

[EN]

Forálacha a bhaineann le foirceannadh agus féimheacht.

1963, Uimh. 53.

1889 c 60.

11.—(1) Aireofar ar na fiacha a bheidh, faoi alt 285 d'Acht na gCuideachtaí, 1963, le híoc, le linn sócmhainní cuideachta atá á foirceannadh, a bheith á ndáileadh, i dtosaíocht ar gach fiach eile, na ranníocaí sláinte uile ab iníoctha ag an gcuideachta faoin Acht seo in imeacht an dá mhí dhéag roimh an dáta a tosaíodh ar an bhfoirceannadh nó roimh thosach feidhme an ordaithe fhoirceannta, agus beidh éifeacht dá réir sin ag an Acht sin, agus ní gá cruthúnas foirmiúil ar na fiacha dá dtabharfar tosaíocht faoin bhfo-alt seo ach amháin i gcásanna ina mbeidh a mhalairt foráilte le rialacha a rinneadh faoin Acht sin.

[EN]

(2) Ní bheidh feidhm ag fo-alt (1) den alt seo i gcás ina bhfoirceannfar cuideachta go toilteanach d'aontoisc chun athchóiriú a dhéanamh nó chun cónascadh le cuideachta eile.

[EN]

(3) Beidh ar áireamh na bhfiach, a bheidh, faoi alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, le híoc, le linn maoin féimhigh nó féichiúnaí chomhshocraíochta a bheith á dáileadh, i dtosaíocht ar gach fiach eile, na ranníocaí sláinte go léir ab iníoctha faoin Acht seo ag an bhféimheach nó ag an bhféichiúnaí comhshocraíochta in imeacht an dá mhí dhéag roimh dháta an bhreithnithe i gcás féichiúnaí chomhshocraíochta nó an achainí ar chomhshocraíocht a chomhadú i gcás féichiúnaí chomhshocraíochta, agus beidh éifeacht dá réir sin ag an Acht sin, agus ní bheidh gá le cruthúnas foirmiúil ar na fiacha dá dtabharfar tosaíocht faoin bhfo-alt seo ach amháin i gcásanna ina mbeidh a mhalairt foráilte le horduithe ginearálta a rinneadh faoin Acht sin.

[EN]

Rialacháin.

12.—(1) Féadfaidh an tAire rialacháin a dhéanamh maidir le haon ní dá dtagraítear san Acht seo mar ní atá forordaithe nó le forordú.

[EN]

(2) (a) Aon uair a bheifear le rialacháin a dhéanamh faoi alt 3 (2) den Acht seo, gheobhfaidh an tAire ceadú an Aire Airgeadais leis na rialacháin agus cuirfidh sé faoi deara go leagfar dréacht de na rialacháin bheartaithe faoi bhráid gach Tí den Oireachtas.

[EN]

(b) Ní dhéanfar rialacháin faoi alt 3 (2) den Acht seo nó go mbeidh rún ag ceadú an dréachta rite ag gach Teach den Oireachtas.

[EN]

(3) Gach rialachán a dhéanfar faoin Acht seo (seachas rialacháin faoi alt 3 (2) de seo) leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin, laistigh den lá is fiche a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid, rún a rith ag neamhniú an rialacháin sin, beidh an rialachán are neamhní dá réir sin, ach sin gan dochar d'aon ní a rinneadh roimhe sin faoin rialachán.

[EN]

Caiteachas.

13.—Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais, as airgead a sholáthróidh an tOireachtas.

[EN]

Gearrtheideal agus tosach feidhme.

14.—(1) Féadfar an tAcht um Ranníocaí Sláinte, 1971, a ghairm den Acht seo.

[EN]

(2) Tiocfaidh an tAcht seo i ngníomh ar cibé dáta a cheapfaidh an tAire le hordú.

[GA]

harp.jpg


Number 21 of 1971


[GA]

HEALTH CONTRIBUTIONS ACT, 1971


ARRANGEMENT OF SECTIONS

Section

1.

Definitions.

2.

Liability for health contributions.

3.

Rates of contributions.

4.

Payment of contribution by employers in respect of certain employees.

5.

Health contributions by voluntary contributors.

6.

Payment of certain health contributions.

7.

Collection of contributions.

8.

Payment of health contributions to Minister.

9.

Failure to pay contributions.

10.

Recovery of health contributions.

11.

Provisions relating to winding up and bankruptcy.

12.

Regulations.

13.

Expenses.

14.

Short title and commencement.


Acts Referred to

Social Welfare Act, 1952

1952, No. 11

Health Act, 1970

1970, No. 1

Income Tax Act, 1967

1967, No. 6

Companies Act, 1963

1963, No. 33

Preferential Payments in Bankruptcy (Ireland) Act, 1889

1889, c. 60

harp.jpg


Number 21 of 1971


HEALTH CONTRIBUTIONS ACT, 1971


AN ACT TO PROVIDE, IN RESPECT OF CERTAIN PERSONS HAVING ELIGIBILITY FOR SERVICES UNDER PART IV OF THE HEALTH ACT, 1970, FOR THE PAYMENT OF CONTRIBUTIONS TOWARDS THE COST OF PROVIDING SUCH SERVICES, AND TO PROVIDE FOR OTHER MATTERS CONNECTED WITH THE MATTER AFORESAID. [27th July, 1971.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: [GA]

Definitions.

1.—In this Act—

[GA]

the Act of 1952” means the Social Welfare Act, 1952;

[GA]

the Act of 1970” means the Health Act, 1970;

[GA]

the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967;

[GA]

health board” means a health board established under the Act of 1970;

[GA]

health contributions” has the meaning assigned to it by section 2 of this Act;

[GA]

the Minister” means the Minister for Health.

[GA]

Liability for health contributions.

2.—(1) There shall be paid, in accordance with this Act and regulations thereunder, contributions (in this Act referred to as health contributions) towards the cost of the provision of services under Part IV of the Act of 1970.

[GA]

(2) Save as otherwise provided in section 4 of this Act, health contributions shall be payable by persons who, by virtue of section 46 of the Act of 1970, have limited eligibility for services under Part IV of that Act, not being either persons referred to in section 46 (1) (d) of that Act or persons belonging to a class prescribed for the purpose of this section.

[GA]

Rates of contributions.

3.—(1) In the period beginning on the date of the commencement of this Act and ending on the date specified by order for the purposes of subsection (2) of this section, health contributions shall be—

[GA]

(a) in the case of a person insured under the Act of 1952 to whom section 4 or 5 of this Act applies, at the weekly rate of 15 new pence, and

[GA]

(b) in the case of any other person, at the annual rate of £7, and shall be collected at such intervals as may be prescribed.

[GA]

(2) From the date specified by order for the purposes of this subsection, health contributions shall be—

[GA]

(a) in the case of persons other than those mentioned in section 46 (1) (c) of the Act of 1970, at a rate related to the persons' incomes and fixed by regulations made from time to time by the Minister for the purposes of this section, and

[GA]

(b) in the case of persons mentioned in section 46 (1) (c) of the Act of 1970, in accordance with such a scale of contributions, related to the rateable valuation of the farm or farms (including the buildings thereon) from the farming of which the persons' incomes are derived, as may from time to time be fixed by regulations made by the Minister under this section.

[GA]

(3) For the purposes of this section income shall include, in relation to any person, the income of a spouse of that person where the spouse is resident with that person.

[GA]

(4) The Minister may by order, made with the consent of the Minister for Finance, specify a date for the purposes of subsection (2) of this section.

[GA]

(5) The Minister may, by regulations made with the consent of the Minister for Finance, define income for the purposes of this section, either by reference to any other enactment or in such other manner as he thinks fit.

[GA]

Payment of contribution by employers in respect of certain employees.

4.—(1) In the period beginning on the commencement of this Act and ending on the date specified by order for the purposes of section 3 (2) of this Act, the employer of a person who is insured under the Act of 1952 and to whom this section applies shall pay the health contribution in respect of that person, in respect of any week of insurable employment for which he is liable to pay an employment contribution under that Act in respect of that person.

[GA]

(2) In any case to which subsection (1) of this section applies, the rate of employment contribution payable under the Act of 1952 shall be increased by the amount of the health contribution under section 3 (1) (a) of this Act, and the health contribution shall be deemed to be an employment contribution within the meaning of and for the purposes of the Act of 1952.

[GA]

(3) An employer who is liable to pay a health contribution under this section shall be entitled to recover the amount of any such contribution from the employee in respect of whom the contribution was paid (other than any such employee having, by virtue of section 45 of the Act of 1970, full eligibility for the services under Part IV of that Act), and any such recovery may be made by appropriate deductions from the employee's remuneration.

[GA]

(4) This section applies to such insured persons or classes of insured persons, not being voluntary contributors within the meaning of the Act of 1952, as the Minister, with the consent of the Minister for Social Welfare, prescribes for the purpose of this section.

[GA]

(5) In this section “employer” includes the person treated as the employer under regulations made under section 2 (4) of the Act of 1952.

[GA]

Health contributions by voluntary contributors.

5.—(1) In the period beginning on the commencement of this Act and ending on the date specified by order for the purposes of section 3 (2) of this Act, a person who is a voluntary contributor within the meaning of the Act of 1952 shall pay a health contribution in respect of any week for which he pays a voluntary contribution within the meaning of the Act of 1952.

[GA]

(2) The rate of voluntary contribution payable in any case under the Act of 1952 shall be increased by the amount of the health contribution under section 3 (1) (a) of this Act and the health contribution shall be deemed to be a voluntary contribution within the meaning of and for the purposes of the Act of 1952.

[GA]

Payment of certain health contributions.

6.—Health contributions payable under section 4 or 5 of this Act shall be paid into the Social Insurance Fund.

[GA]

Collection of contributions.

7.—(1) The Minister may make regulations providing for the payment of, and the determination of liability for, health contributions (other than those payable by virtue of section 4 or 5 of this Act) and generally for any matter incidental thereto.

[GA]

(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for—

[GA]

(a) the determination (whether by requiring a declaration in writing, the compilation of a register by a person collecting health contributions or by such other means as the Minister, after consultation with the Minister for Finance, thinks fit) whether a person is a person mentioned in section 46 (1) (other than section 46 (1) (d)) of the Act of 1970,

[GA]

(b) the collection of health contributions (either from all persons liable to pay such contributions or from specified classes of such persons) on behalf of the Minister by the Collector-General or by a health board.

[GA]

(3) If any person, whether for himself or some other person—

[GA]

(a) fails or refuses to comply with a requirement of a regulation under this section,

[GA]

(b) knowingly makes any false statement or false representation or knowingly conceals any material fact in relation to any such requirement, or

[GA]

(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information in relation to any such requirement which he knows to be false in a material particular,

[GA]

he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £100 or, at the discretion of the court, to imprisonment for any term not exceeding three months or to both such fine and such imprisonment.

[GA]

Payment of health contributions to Minister.

8.—All sums paid into the Social Insurance Fund under section 6 of this Act and all sums collected under section 7 of this Act by the Collector-General or a health board shall be paid over to the Minister and all sums so paid over to the Minister shall be disposed of by him in accordance with regulations made by him with the consent of the Minister for Finance.

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Failure to pay contributions.

9.—(1) Where a person fails to pay a health contribution which he is obliged to pay under this Act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £100.

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(2) Where a person, being a person mentioned in section 46 (1) (c) of the Act of 1970, fails to pay a health contribution the amount of the contribution shall be recoverable as a simple contract debt due to the appropriate health board.

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(3) A prosecution for an offence under this Act may be brought at the suit of the Minister or the appropriate health board.

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(4) This section shall not apply to health contributions payable under section 4 or 5 of this Act.

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Recovery of health contributions.

10.—(1) (a) The provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply, in the case of health contributions which the Collector-General is obliged to collect, to the recovery from a person of any health contributions which that person is liable to pay under this Act as they apply in relation to the recovery of income tax.

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(b) Provisions as applied by this subsection shall so apply subject to any modifications which the Minister considers necessary and are prescribed by the Minister with the consent of the Minister for Finance.

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(2) In proceedings instituted by virtue of this section—

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(a) a certificate signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and

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(b) a certificate certifying as aforesaid and purporting to be signed by the Collector-General may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by him.

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(3) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section.

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Provisions relating to winding up and bankruptcy.

11.—(1) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are, in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, all health contributions payable by the company under this Act during the twelve months before the commencement of the winding up or the winding-up order, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by rules made under that Act.

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(2) Subsection (1) of this section shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of amalgamation with another company.

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(3) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all health contributions payable under this Act by the bankrupt or arranging debtor during the twelve months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by general orders made under the said Act.

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Regulations.

12.—(1) The Minister may make regulations in relation to any matter referred to in this Act as prescribed or to be prescribed.

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(2) (a) Whenever it is proposed to make regulations under section 3 (2) of this Act, the Minister shall obtain the consent of the Minister for Finance to the regulations and shall cause to be laid before each House of the Oireachtas a draft of the proposed regulations.

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(b) Regulations under section 3 (2) of this Act shall not be made until a resolution approving of the draft has been passed by each House of the Oireachtas.

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(3) Every regulation made under this Act (other than regulations under section 3 (2) thereof) shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

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Expenses.

13.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

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Short title and commencement.

14.—(1) This Act may be cited as the Health Contributions Act, 1971.

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(2) This Act shall come into operation on such date as the Minister appoints by order.