As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 4 of 1979
HEALTH CONTRIBUTIONS ACT, 1979
ARRANGEMENT OF SECTIONS
Number 4 of 1979
HEALTH CONTRIBUTIONS ACT, 1979
Definitions.
1.—In this Act—
“the Act of 1970” means the Health Act, 1970;
“the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967;
“contribution year” means a year of assessment within the meaning of the Income Tax Acts;
“emoluments” means emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, but without regard to section 192 of that Act, applies, other than payments under—
(a) the Old Age Pensions Acts, 1908 to 1978,
(b) the Widows' and Orphans' Pensions Acts, 1935 to 1978,
(c) the Social Welfare Acts, 1952 to 1978;
“employed contributor”, “employment contributions” and “employer's contribution”have the same meanings respectively as in the Social Welfare Acts, 1952 to 1978;
“health board” means a health board established under the Act of 1970;
“health contributions” has the meaning assigned to it by section 4 of this Act;
“the Minister” means the Minister for Health.
Regulations defining “reckonable earnings”, “reckonable emoluments” and “reckonable income”.
2.—The Minister may by regulations define “reckonable earnings”, “reckonable emoluments” and “reckonable income” for the purposes of this Act.
Repeal of Health Contributions Acts, 1971 to 1978.
3.—The Health Contributions Acts, 1971 to 1978, are repealed with effect from the commencement of section 4 of this Act.
Obligation to pay health contributions.
4.—There shall be paid, subject to and in accordance with this Act and regulations under this Act, by or in respect of each individual who is over the age of sixteen years, contributions (which shall be known and are referred to in this Act as “health contributions”) towards the cost of the provision of services under the Health Acts, 1947 to 1977.
Health contributions by individuals with reckonable earnings.
5.—(1) The following provisions shall apply in relation to an individual referred to in section 4 of this Act who is in receipt of emoluments and who is an employed contributor under the Social Welfare Acts, 1952 to 1978:
(a) the employment contribution payable under those Acts or regulations thereunder shall be increased by the amount of the health contribution payable in respect of the reckonable earnings by reference to which the employment contribution is determined under those Acts, the health contribution being calculated at the rate of one per cent of the amount of such reckonable earnings, and being deemed to be an employment contribution within the meaning of those Acts;
(b) if the individual has, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the health contribution payable under paragraph (a) of this subsection shall be an employer's contribution;
(c) if the individual has not, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the health contribution payable under paragraph (a) of this subsection shall be a contribution by the employed contributor.
(2) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £5,000 and health contributions under subsection (1) of this section have been paid in respect of those reckonable earnings, no further such contributions shall be payable in respect of any reckonable earnings of that employed contributor in that contribution year.
Health contributions by individuals with emoluments other than reckonable earnings.
6.—(1) In relation to an individual referred to in section 4 of this Act who is in receipt of emoluments other than reckonable earnings, where a payment is made to or for the benefit of the individual in respect of his reckonable emoluments, a health contribution shall be payable of an amount calculated at the rate of one per cent of the amount of the reckonable emoluments to which such payment relates.
(2) Where in a particular contribution year the reckonable emoluments of an individual specified in subsection (1) of this section have amounted to the sum of £5,000 and health contributions under that subsection have been paid in respect of those reckonable emoluments, no further such contributions shall be payable in respect of any reckonable emoluments of that individual in that contribution year.
Health contributions by individuals with income other than emoluments.
7.—Where in relation to an individual referred to in section 4 of this Act, reckonable income other than emoluments arises in any contribution year, the health contribution payable by that individual for that contribution year in relation to that reckonable income shall be of an amount calculated at the rate of one per cent of that reckonable income.
Maximum health contribution payable.
8.—Notwithstanding any provision of section 5, 6 or 7 of this Act, the total health contribution payable in respect of an individual in relation to a particular contribution year shall not exceed the amount appropriate to an aggregate of £5,000 in respect of reckonable income.
Confirmation and variation of rates and sums specified in Act.
9.—(1) The rate specified in sections 5 (1) (a), 6 (1) and 7 of this Act, and the sum specified in sections 5 (2), 6 (2) and 8 of this Act, shall be either confirmed or varied by regulations made by the Minister before the commencement of sections 5 to 8 of this Act.
(2) The Minister may by regulations vary the rate specified in sections 5 (1) (a), 6 (1) and 7 of this Act, and a rate so varied shall take effect from the beginning of the contribution year following that in which the regulations are made.
(3) The Minister may by regulations vary the sum specified in sections 5 (2), 6 (2) and 8 of this Act, and a sum so varied shall take effect from the beginning of the contribution year following that in which the regulations are made.
(4) When making regulations under subsection (3) of this section the Minister shall take into account any changes in the average earnings of workers in the transportable goods industries as recorded by the Central Statistics Office since the date by reference to which the sum specified in sections 5 (2), 6 (2) and 8 of this Act was last determined.
(5) Where regulations under subsection (2) or (3) of this section 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 House.
Power to make regulations and to recover health contributions.
10.—(1) In relation to health contributions referred to in section 6 or 7 of this Act, the Minister may make regulations, subject to this Act, providing for—
(a) the determination of liability for health contributions;
(b) the time and manner of payment of health contributions;
(c) the collection and the recovery of, and the furnishing of information in relation to, health contributions;
(d) the estimation of amounts due in respect of health contributions, and the review of such estimates;
(e) adjustment in any case of underpayment or overpayment of health contributions;
(f) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (e) of this subsection.
(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for—
(a) the assignment of any function relating to any matter referred to in subsection (1) of this section to the Collector-General;
(b) the assignment of any function relating to any matter referred to in subsection (1) of this section to a health board;
(c) the inspection of records by or on behalf of the Revenue Commissioners.
(3) The following provisions apply in relation to health contributions referred to in section 6 or 7 of this Act:
(a) (i) The provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery of, or the furnishing of information in relation to, income tax, shall, with any necessary modifications, apply in relation to health contributions which the Collector-General is obliged to collect as they apply in relation to income tax;
(ii) in proceedings instituted under this paragraph, a certificate purporting to be 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 when tendered in evidence shall be deemed until the contrary is proved to have been signed by him;
(iii) for the purposes of this paragraph, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this paragraph.
(b) Health contributions which a health board is obliged to collect may be recovered by the health board as a simple contract debt in any court of competent jurisdiction.
Individuals not liable for health contributions.
11.—(1) Notwithstanding any other provision of this Act—
(a) a health contribution referred to in section 5 of this Act shall not be payable in respect of an individual who is for the time being an individual who is in receipt of a pension, allowance, benefit or payment specified in subsection (2) of this section;
(b) a health contribution referred to in section 6 of this Act shall not be payable in respect of an individual who is for the time being an individual who, by virtue of section 45 of the Act of 1970, has full eligibility for services under Part IV of that Act or an individual who is in receipt of a pension, allowance, benefit or payment specified in subsection (2) of this section;
(c) in relation to a contribution year at any time in which an individual is an individual referred to in paragraph (b) of this subsection, a health contribution referred to in section 7 of this Act shall be restricted to such portion of what would otherwise be the appropriate health contribution as the portion of the contribution year during which the individual is not an individual referred to in paragraph (b) of this subsection bears to the whole contribution year.
(2) The following are the pensions, allowances, benefits or payments referred to in subsections (1) (a) and (1) (b) of this section:
(a) a widow's (contributory) pension;
(b) a widow's (non-contributory) pension;
(c) deserted wife's benefit;
(d) a deserted wife's allowance;
(e) death benefit by way of widow's pension under the Social Welfare (Occupational Injuries) Act, 1966;
(f) a social assistance allowance under section 8 of the Social Welfare Act, 1973;
(g) a payment corresponding to a pension referred to in paragraph (a) or (e) of this subsection from the competent authority of a Member State (other than the State) of the European Economic Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply.
Offences.
12.—(1) Without prejudice to the provisions of this Act or any regulations under it or to any other enactment referred to in this Act or regulations under such an enactment, if any person, whether for himself or some other person—
(a) fails or refuses to comply with a requirement of a regulation under this Act,
(b) knowingly makes any false statement or false representation or knowingly conceals any material fact in relation to any such requirement, or
(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,
he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for any term not exceeding twelve months, or to both.
(2) Where a person fails to pay, in accordance with regulations, a health contribution which he is obliged to pay under section 6 or 7 of this Act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.
(3) A prosecution for an offence under this Act may be brought at the suit of the Minister, the appropriate health board or the Collector-General.
Payment of certain health contributions into Social Insurance Fund and to Minister.
13.—(1) Health contributions referred to in section 5 or 6 of this Act shall be paid into the Social Insurance Fund.
(2) All sums paid into the Social Insurance Fund under subsection (1) of this section, and all sums collected under section 7 of this Act, shall be paid over to the Minister and shall be disposed of by him in accordance with regulations made by him.
Supplying by Revenue Commissioners of certain information to Minister or health board.
14.—So far as may be necessary for the proper administration of the Act of 1970 and of this Act, information regarding health contributions and the reckonable earnings, reckonable emoluments and reckonable income of individuals in respect of whom health contributions are payable which is obtained by the Revenue Commissioners in connection with the collection of income tax or health contributions may be supplied by them to the Minister or to a health board.
Provisions relating to winding up and bankruptcy.
15.—(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, health contributions referred to in section 6 of this Act payable by the company 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.
(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.
(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 referred to in section 6 or 7 of 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.
Sanction of Minister for Finance required to certain regulations.
16.—Regulations under section 2, 9, 10 (1), 10 (2) (a), 10 (2) (c) or 13 (2) of this Act shall be subject to the sanction of the Minister for Finance.
Laying of regulations before Oireachtas.
17.—Every regulation or order made under this Act (other than regulations made under section 9 (2) or 9 (3) of this Act) shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution is passed by either House of the Oireachtas within the next twenty-one days on which that House has sat after the regulation or order is laid before it annulling the regulation or order, the regulation or order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Expenses.
18.—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.
Commencement.
19.—This Act shall come into operation on such day or days as may be fixed by order or orders of the Minister, either generally or with reference to a particular provision, and different days may be so fixed for different provisions of this Act.
Short title.
20.—This Act may be cited as the Health Contributions Act, 1979.
Acts Referred to | |
1963, No. 33 | |
1970, No. 1 | |
Health Acts, 1947 to 1977 | |
Health Contributions Acts, 1971 to 1978 | |
1967, No. 6 | |
Income Tax Acts | |
Old Age Pensions Acts, 1908 to 1978 | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
1973, No. 10 | |
Social Welfare Acts, 1952 to 1978 | |
1966, No. 16 | |
Widows' and Orphans' Pensions Acts, 1935 to 1978 | |
Uimhir 4 de 1979
AN tACHT UM RANNÍOCAÍ SLÁINTE, 1979
[An tiontú oifigiúil]
Mínithe.
1.—San Acht seo—
ciallaíonn “Acht 1970” an tAcht Sláinte, 1970;
ciallaíonn “an tArd-Bhailitheoir” an tArd-Bhailitheoir a ceapadh faoi alt 162 den Acht Cánach Ioncaim, 1967;
ciallaíonn “bliain ranníoca” bliain mheasúnachta de réir bhrí na nAchtanna Cánach Ioncaim;
ciallaíonn “díolaíochtaí” díolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, ach sin ar neamhaird le halt 192 den Acht sin, seachas íocaíochtaí faoi—
(a) Achtanna na bPinsean Seanaoise, 1908 go 1978,
(b) na hAchtanna um Pinsin do Bhaintreacha agus do Dhílleachtaí, 1935 go 1978,
(c) na hAchtanna Leasa Shóisialaigh, 1952 go 1978;
tá le “ranníocóir fostaithe”, “ranníocaí fostaíochta” agus “ranníoc fostóra” na bríonna céanna faoi seach atá leo sna hAchtanna Leasa Shóisialaigh, 1952 go 1978;
ciallaíonn “bord sláinte” bord sláinte a bunaíodh faoi Acht 1970;
tá le “ranníocaí sláinte” an bhrí a shanntar dó le halt 4 den Acht seo;
ciallaíonn “an tAire” an tAire Sláinte.
Rialacháin do mhíniú “tuillimh ináirithe”, “díolaíochtaí ináirithe” agus “ioncam ináirithe”.
2.—Féadfaidh an tAire le rialacháin “tuillimh ináirithe”, “díolaíochtaí ináirithe” agus “ioncam ináirithe” a mhíniú chun críocha an Achta seo.
Na hAchtanna um Ranníocaí Sláinte, 1971 go 1978, a aisghairm.
3.—Déantar na hAchtanna um Ranníocaí Sláinte, 1971 go 1978, a aisghairm le héifeacht ó thosach feidhme alt 4 den Acht seo.
Oibleagáid ranníocaí sláinte a íoc.
4.—Íocfaidh gach pearsa aonair atá os cionn sé bliana déag d'aois, nó íocfar ina leith, faoi réim agus de réir an Achta seo agus rialacháin faoin Acht seo, ranníocaí (ar a dtabharfar agus dá ngairtear “ranníocaí sláinte” san Acht seo) i leith chostas seirbhísí a sholáthar faoi na hAchtanna Sláinte, 1947 go 1977.
Ranníocaí sláinte ó phearsana aonair a bhfuil tuillimh ináirithe acu.
5.—(1) Beidh feidhm ag na forálacha seo a leanas i ndáil le pearsa aonair dá dtagraítear in alt 4 den Acht seo atá ag fáil díolaíochtaí agus is ranníocóir fostaithe faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1978:
(a) déanfar an ranníoc fostaíochta is iníoctha faoi na hAchtanna sin nó faoi rialacháin fúthu a mhéadú méid an ranníoca sláinte is iníoctha i leith na dtuilleamh ináirithe ar faoina dtreoir a chinntear an ranníoc fostaíochta faoi na hAchtanna sin, agus is de réir ráta aon faoin gcéad de mhéid na dtuilleamh ináirithe sin a ríomhfar an ranníoc sláinte, a measfar gur ranníoc fostaíochta é de réir bhrí na nAchtanna sin;
(b) má bhíonn ag an bpearsa aonair, de bhua alt 45 d'Acht 1970, lán-cháilíocht le haghaidh seirbhísí faoi Chuid IV den Acht sin, is ranníoc fostóra an ranníoc sláinte is iníoctha faoi mhír (a) den fho-alt seo;
(c) mura mbeidh ag an bpearsa aonair, de bhua alt 45 d'Acht 1970, lán-cháilíocht le haghaidh seirbhísí faoi Chuid IV den Acht sin, is ranníoc arna íoc ag an ranníocóir fostaithe an ranníoc sláinte is iníoctha faoi mhír (a) den fho-alt seo.
(2) Más rud é i mbliain ranníoca áirithe go mbeidh suim £5,000 de thuillimh ináirithe faighte ag ranníocóir fostaithe agus go mbeidh ranníocaí sláinte faoi fho-alt (1) den alt seo íoctha i leith na dtuilleamh ináirithe sin, ní bheidh aon ranníocaí eile den sórt sin iníoctha i leith aon tuillimh ináirithe de chuid an ranníocóra fhostaithe sin an bhliain ranníoca sin.
Ranníocaí sláinte ó phearsana aonair a bhfuil díolaíochtaí seachas tuillimh ináirithe acu.
6.—(1) I ndáil le pearsa aonair dá dtagraítear in alt 4 den Acht seo a fhaigheann díolaíochtaí seachas tuillimh ináirithe, i gcás a dtabharfar íocaíocht don phearsa aonair nó chun sochair dó i leith a dhíolaíochtaí ináirithe, beidh ranníoc sláinte iníoctha a ríomhfar a mhéid de réir ráta aon faoin gcéad de mhéid na ndíolaíochtaí ináirithe lena mbaineann an íocaíocht sin.
(2) Más rud é i mbliain ranníoca áirithe go mbeidh suim £5,000 de dhíolaíochtaí ináirithe faighte ag pearsa aonair a shonraítear i bhfo-alt (1) den alt seo agus go mbeidh ranníocaí sláinte faoin bhfo-alt sin íoctha i leith na ndíolaíochtaí ináirithe sin, ní bheidh aon ranníocaí eile den sórt sin iníoctha i leith aon díolaíochtaí ináirithe de chuid na pearsan aonair sin an bhliain ranníoca sin.
Ranníocaí sláinte ó phearsana aonair a bhfuil ioncam seachas díolaíochtaí acu.
7.—Más rud é, i ndáil le pearsa aonair dá dtagraítear in alt 4 den Acht seo, go n-eascróidh ioncam ináirithe seachas díolaíochtaí aon bhliain ranníoca, is é méid an ranníoca sláinte is iníoctha ag an bpearsa aonair sin don bhliain ranníoca sin i ndáil leis an ioncam ináirithe sin méid arna ríomh de réir ráta aon faoin gcéad den ioncam ináirithe sin.
An ranníoc sláinte uasta is iníoctha.
8.—D'ainneoin aon fhoráil in alt 5, 6 nó 7 den Acht seo, ní rachaidh an ranníoc sláinte iomlán is iníoctha i leith pearsan aonair i ndáil le bliain ranníoca áirithe thar an méid is iomchuí do chomhiomlán £5,000 i leith ioncaim ináirithe.
Rátaí agus suimeanna a shonraítear san Acht a dhaingniú agus a athrú.
9.—(1) Déanfar an ráta a shonraítear in ailt 5 (1) (a), 6 (1) agus 7 den Acht seo, agus an tsuim a shonraítear in ailt 5 (2), 6 (2) agus 8 den Acht seo, a dhaingniú nó a athrú le rialacháin a dhéanfaidh an tAire roimh thosach feidhme ailt 5 go 8 den Acht seo.
(2) Féadfaidh an tAire le rialacháin an ráta a shonraítear in ailt 5 (1) (a), 6 (1) agus 7 den Acht seo a athrú, agus glacfaidh ráta a athrófar amhlaidh éifeacht ó thosach na bliana ranníoca i ndiaidh na bliana a dhéanfar na rialacháin.
(3) Féadfaidh an tAire le rialacháin an tsuim a shonraítear in ailt 5 (2), 6 (2) agus 8 den Acht seo a athrú, agus glacfaidh suim a athrófar amhlaidh éifeacht ó thosach na bliana ranníoca in ndiaidh na bliana a dhéanfar na rialacháin.
(4) Nuair a bheidh rialacháin á ndéanamh ag an Aire faoi fho-alt (3) den alt seo, cuirfidh sé san áireamh aon athruithe ar mheántuillimh oibrithe sna tionscail earraí iniompair mar a bheidh sin taifeadta ag an bPríomh-Oifig Staidrimh ón dáta ar faoina threoir a cinneadh go deireanach an tsuim a shonraítear in ailt 5 (2), 6 (2) agus 8 den Acht seo.
(5) I gcás a mbeartófar rialacháin faoi fho-alt (2) nó (3) den alt seo a dhéanamh, leagfar dréacht de na rialacháin bheartaithe faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach.
Cumhacht rialacháin a dhéanamh agus ranníocaí sláinte a ghnóthú.
10.—(1) I ndáil le ranníocaí sláinte dá dtagraítear in alt 6 nó 7 den Acht seo, féadfaidh an tAire rialacháin a dhéanamh, faoi réir an Achta seo, a dhéanfaidh socrú le haghaidh na nithe seo a leanas—
(a) dliteanas maidir le ranníocaí sláinte a chinneadh;
(b) tráth íoctha agus modh íoctha ranníocaí sláinte;
(c) ranníocaí sláinte a bhailiú agus a ghnóthú agus faisnéis a thabhairt i ndáil leo;
(d) méideanna a bheidh dlite i leith ranníocaí sláinte a mheas agus na meastacháin sin a athbhreithniú;
(e) aon ghearr-íocaíocht nó ró-íocaíocht ranníocaí sláinte a choigeartú:
(f) aon ní atá cumhalda nó foghabhálach le haon ní dá dtagraítear i míreanna (a) go (e) den fho-alt seo.
(2) Gan dochar do ghinearáltacht fho-alt (1) den alt seo, féadfaidh rialacháin faoin alt seo socrú a dhéanamh le haghaidh na nithe seo a leanas—
(a) aon fheidhm a bhaineann le haon ní dá dtagraítear i bhfo-alt (1) den alt seo a shannadh don Ard-Bhailitheoir;
(b) aon fheidhm a bhaineann le haon ní dá dtagraítear i bhfo-alt (1) den alt seo a shannadh do bhord sláinte;
(c) taifid a iniúchadh ag na Coimisinéirí Ioncaim nó thar a gceann.
(3) Tá feidhm ag na forálacha seo a leanas i ndáil le ranníocaí sláinte dá dtagraítear in alt 6 nó 7 den Acht seo:
(a) (i) Beidh ag forálacha aon achtacháin, rialacháin nó rialach cúirte i ndáil le taifid a iniúchadh, le cáin ioncaim a mheas, a bhailiú agus a ghnóthú nó le faisnéis a thabhairt i ndáil le cáin ioncaim, feidhm, fara aon mhodhnuithe is gá, i ndáil le ranníocaí sláinte atá d'oibleagáid ar an Ard-Bhailitheoir a bhailiú mar atá feidhm acu i ndáil le cáin ioncaim;
(ii) in imeachtaí a thionscnófar faoin mír seo, beidh deimhniú a airbheartóidh a bheith sínithe ag an Ard-Bhailitheoir á dheimhniú go bhfuil suim a luafar dlite den chosantóir agus iníoctha aige ina fhianaise nó go gcruthófar a mhalairt go bhfuil an tsuim sin dlite agus iníoctha amhlaidh, agus, nuair a thabharfar i bhfianaise é, measfar, nó go gcruthófar a mhalairt, é a bheith sínithe aige;
(iii) chun críocha na míre seo, beidh ag rialacha na cúirte áirithe, a bhaineann de thuras na huaire le himeachtaí sibhialta, feidhm maidir le himeachtaí de bhua na míre seo.
(b) Féadfaidh bord sláinte ranníocaí sláinte atá d'oibleagáid air a bhailiú a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
Pearsana aonair nach ndlíonn ranníocaí sláinte a íoc.
11.—(1) D'ainneoin aon fhoráil eile den Acht seo—
(a) ní bheidh ranníoc sláinte dá dtagraítear in alt 5 den Acht seo iníoctha maidir le pearsa aonair is pearsa aonair de thuras na huaire a bhfuil pinsean, liúntas, sochar nó íocaíocht a shonraítear i bhfo-alt (2) den alt seo á fháil aige;
(b) ní bheidh ranníoc sláinte dá dtagraítear in alt 6 den Acht seo iníoctha maidir le pearsa aonair is pearsa aonair de thuras na huaire a bhfuil, de bhua alt 45 d'Acht 1970, lán-cháilíocht aige le haghaidh seirbhísí faoi Chuid IV den Acht sin nó is pearsa aonair a bhfuil pinsean, liúntas, sochar nó íocaíocht a shonraítear i bhfo-alt (2) den alt seo á fháil aige;
(c) i ndáil le bliain ranníoca ar pearsa aonair dá dtagraítear i mír (b) den fho-alt seo an phearsa aonair aon tráth lena linn, déanfar ranníoc sláinte dá dtagraítear in alt 7 den Acht seo a shrianadh ionas nach mbeidh ann ach an chuid sin den méid arbh é, mura mbeadh sin, an ranníoc sláinte iomchuí é is ionann agus an chomhréir idir an chuid den bhliain ranníoca nach pearsa aonair dá dtagraítear i mír (b) den fho-alt seo an phearsa aonair lena linn agus iomlán na bliana ranníoca iomchuí.
(2) Is iad seo a leanas na pinsin, na liúntais, na sochair nó na híocaíochtaí dá dtagraítear i bhfo-ailt (1) (a) agus (1) (b) den alt seo :
(a) pinsean baintrí (ranníocach);
(b) pinsean baintrí (neamhranníocach);
(c) sochar banchéile thréigthe;
(d) liúntas banchéile thréigthe;
(e) sochar báis i modh pinsin bhaintrí faoin Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966;
(f) liúntas cúnaimh shóisialaigh faoi alt 8 den Acht Leasa Shóisialaigh, 1973;
(g) íocaíocht ar aon dul le pinsean dá dtagraítear i mír (a) nó (e) den fho-alt seo ó údarás inniúil Bhallstát (seachas an Stát) de Chomhphobal Eacnamaíochta na hEorpa faoi reachtaíocht lena mbaineann rialacháin an Chomhphobail maidir le scéimeanna slándála sóisialaí a chur i mbaint le daoine fostaithe agus a dteaghlaigh ag gluaiseacht dóibh laistigh de chríoch an Chomhphobail.
Cionta.
12.—(1) Gan dochar d'fhorálacha an Achta seo nó d'aon rialachán faoin Acht seo nó d'aon achtachán eile dá dtagraítear san Acht seo nó do rialacháin faoi achtachán den sórt sin, aon duine—
(a) a mhainneoidh nó a dhiúltóidh ceanglas de chuid rialachán faoin Acht seo a chomhlíonadh,
(b) a dhéanfaidh go feasach aon ráiteas bréagach nó uiríoll bréagach nó a cheilfidh go feasach aon fhíoras ábhartha i ndáil le haon cheanglas den sórt sin, nó
(c) a thabharfaidh ar aird nó a chuirfidh ar fáil aon doiciméad nó faisnéis i ndáil le haon cheanglas den sórt sin is eol dó a bheith bréagach i bponc ábhartha nó a chuirfidh faoi deara nó a cheadóidh go feasach sin a thabhairt ar aird nó a chur ar fáil,
agus é ag gníomhú dó féin nó do dhuine éigin eile, beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil nach mó na £500 nó, de rogha na cúirte, príosúnacht ar feadh aon téarma nach faide ná dhá mhí dhéag, nó iad araon, a chur air.
(2) I gcás a mainneoidh duine ranníoc sláinte atá d'oibleagáid air a íoc faoi alt 6 nó 7 den Acht seo a íoc, de réir rialachán, beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil nach mó ná £500 a chur air.
(3) Féadfar ionchúiseamh mar gheall ar chion faoin Acht seo a thionscnamh ar agra an Aire, an bhord sláinte iomchuí nó an Ard-Bhailitheora.
Ranníocaí sláinte áirithe a íoc isteach sa Chiste Arachais Shóisialaigh agus leis an Aire.
13.—(1) Déanfar na ranníocaí sláinte dá dtagraítear in alt 5 nó 6 den Acht seo a íoc isteach sa Chiste Arachais Shóisialaigh.
(2) Déanfar na suimeanna go léir a íocfar isteach sa Chiste Arachais Shóisialaigh faoi fho-alt (1) den alt seo, agus na suimeanna go léir a bhaileofar faoi alt 7 den Acht seo, a íoc leis an Aire agus diúscróidh an tAire iad de réir rialacháin a bheidh déanta aige.
Na Coimisinéirí Ioncaim do thabhairt faisnéise áirithe don Aire nó do bhord sláinte.
14.—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun Acht 1970 agus an tAcht seo a riaradh go cuí, faisnéis a fuair siad i ndáil le bailiú cánach ioncaim nó ranníocaí sláinte maidir le ranníocaí sláinte agus maidir le tuillimh ináirithe, díolaíochtaí ináirithe agus ioncam ináirithe de chuid pearsana aonair ar iníoctha ranníocaí sláinte ina leith a thabhairt don Aire nó do bhord sláinte.
Forálacha a bhaineann le foirceannadh agus féimheacht.
15.—(1) Beidh ar áireamh na bhfiacha 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, ranníocaí sláinte dá dtagraítear in alt 6 den Acht seo ab iníoctha ag an gcuideachta i gcaitheamh an dá mhí dhéag sular tosaíodh ar an bhfoirceannadh nó roimh thosach feidhme an ordaithe foirceanta, agus beidh éifeacht dá réir sin leis an Acht sin, agus ní dhéanfar cruthú foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhfo-alt seo a éileamh ach amháin i gcásanna a bhforáiltear a mhalairt le rialacha a rinneadh faoin Acht sin.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo i gcás cuideachta a bheith á foirceannadh go toilteanach chun í a athchóiriú nó í a chónascadh le cuideachta eile agus chun na gcríocha sin amháin.
(3) Beidh ar áireamh na bhfiacha 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 dá dtagraítear in alt 6 nó 7 den Acht seo ag an bhféimheach nó ag an bhféichiúnaí comhshocraíochta i gcaitheamh an dá mhí dhéag roimh dháta an ordaithe bhreithnithe i gcás féimhigh nó roimh dháta an achainí ar chomhshocraíocht a chomhdú i gcás féichiúnaí chomhshocraíochta, agus beidh éifeacht dá réir sin leis an Acht sin, agus ní dhéanfar cruthú foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhfo-alt seo a éileamh ach amháin i gcásanna a bhforáiltear a mhalairt le horduithe ginearálta a rinneadh faoin Acht sin.
Ceadú an Aire Airgeadais riachtanach do rialacháin áirithe.
16.—Beidh rialacháin faoi alt 2, 9, 10 (1), 10 (2) (a), 10 (2) (c) nó 13 (2) den Acht seo faoi réir cheadú an Aire Airgeadais.
Rialacháin a leagan faoi bhráid an Oireachtais.
17.—Gach rialachán nó ordú a dhéanfar faoin Acht seo (seachas rialacháin a dhéanfar faoi alt 9 (2) nó 9 (3) den Acht seo) leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach den Oireachtas laistigh den lá is fiche a shuífidh an Teach sin tar éis an rialachán nó an t-ordú a leagan faoina bhráid rún a rith ag neamhniú an rialacháin nó an ordaithe, beidh an rialachán nó an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán nó faoin ordú.
Caiteachais.
18.—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.
Tosach feidhme.
19.—Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar le hordú nó le horduithe ón Aire, go ginearálta nó faoi threoir forála áirithe, agus féadfar laethanta éagsula a shocrú amhlaidh d'fhorálacha éagsúla den Acht seo.
Gearrtheideal.
20.—Féadfar an tAcht um Ranníocaí Sláinte, 1979, a ghairm den Acht seo.
Na hAchtanna dá dTagraítear | |
Na hAchtanna Sláinte, 1947 go 1977 | |
Na hAchtanna um Ranníocaí Sláinte, 1971 go 1978 | |
Na hAchtanna Cánach Ioncaim | |
Achtanna na bPinsean Seanaoise, 1908 go 1978 | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Na hAchtanna Leasa Shóisialaigh, 1952 go 1978 | |
Na hAchtanna um Pinsin do Bhaintreacha agus do Dhílleachtaí, 1935 go 1978 | |