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Number 7 of 1988
SOCIAL WELFARE ACT, 1988
ARRANGEMENT OF SECTIONS
Preliminary
Section | |
Increases
Pay-related social insurance contributions (increase in earnings ceiling). | |
Amendment of section 15 of Principal Act (regulations for contributions, etc.). |
Social Insurance for the Self-Employed
Miscellaneous Amendments
Acts Referred to | |
Companies Acts, 1963 to 1986 | |
1981, No. 19 | |
1969, No. 21 | |
1972, No. 19 | |
1975, No. 6 | |
1980, No. 14 | |
1986, No. 13 | |
1967, No. 6 | |
1941, No. 23 | |
Probation of Offenders Act, 1907 | 1907, c. 17 |
1973, No. 10 | |
1981, No. 1 | |
1981, No. 3 | |
1982, No. 2 | |
1983, No. 6 | |
1984, No. 5 | |
1985, No. 5 | |
1985, No. 14 | |
1986, No. 8 | |
1987, No. 2 | |
Social Welfare Acts, 1981 to 1987 | |
Number 7 of 1988
SOCIAL WELFARE ACT, 1988
PART I
Preliminary
Short title, construction and collective citations.
1.—(1) This Act may be cited as the Social Welfare Act, 1988.
(2) The Social Welfare Acts, 1981 to 1987, and this Act (other than section 27) shall be construed as one.
(3) The Social Welfare Acts, 1981 to 1987, and this Act (other than section 27) may be cited together as the Social Welfare Acts, 1981 to 1988.
(4) Section 27 of this Act and the Employers' Employment Contribution Scheme Act, 1981, may be cited together as the Employers' Employment Contribution Scheme Acts, 1981 and 1988.
Definitions.
2.—(1) In this Act—
“the Act of 1985” means the Social Welfare Act, 1985;
“the Act of 1986” means the Social Welfare Act, 1986;
“the Act of 1987” means the Social Welfare Act, 1987;
“the Income Tax Acts” has the meaning assigned to it by section 3 of the Income Tax Act, 1967;
“the Principal Act” means the Social Welfare (Consolidation) Act, 1981.
(2) References in this Act to any enactment shall be construed as references to that enactment as amended or extended by any subsequent enactment.
PART II
Increases
Social insurance benefits (new rates).
3.—(1) The Principal Act is hereby amended by the substitution for Parts I to IV (inserted by section 2 of the Act of 1987) 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, on the 21st day of July, 1988,
(b) in so far as it relates to disability benefit, maternity allowance, injury benefit, disablement gratuity and disablement pension, on the 25th day of July, 1988,
(c) in so far as it relates to deserted wife's benefit, invalidity pension and retirement pension, on the 28th day of July, 1988, and
(d) in so far as it relates to death benefit under section 50, 51 or 52 of the Principal Act, old age (contributory) pension, widow's (contributory) pension and orphan's (contributory) allowance, on the 29th day of July, 1988.
Social assistance payments (new rates).
4.—(1) The Principal Act is hereby amended by the substitution for Parts I and III (inserted by section 3 of the Act of 1987) 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 20th day of July, 1988,
(b) in so far as it relates to deserted wife's allowance, prisoner's wife's allowance, social assistance allowance and single woman's allowance, on the 28th day of July, 1988,
(c) in so far as it relates to old age pension, blind pension, widow's (non-contributory) pension and orphan's (non-contributory) pension, on the 29th day of July, 1988, and
(d) in so far as it relates to supplementary welfare allowance, on the 25th day of July, 1988.
Family Income Supplement.
5.—(1) Section 232B (inserted by section 13 of the Social Welfare Act, 1984) of the Principal Act is hereby amended by—
(a) the substitution in paragraph (a) for “£104” (inserted by section 4 of the Act of 1987) of “£108”, and
(b) the substitution for paragraph (b) (amended by the said section 4) of the following paragraph:
“(b) in the case of a family which includes more than one child, £108 increased by—
(i) £23 for each additional child up to and including the fifth child, or
(ii) such amounts as may be prescribed for each additional child up to and including such number of children as may be prescribed.”.
(2) Section 232C(2) (inserted by section 13 of the Social Welfare Act, 1984) of the Principal Act is hereby amended by the substitution for paragraph (b) (amended by section 4 of the Act of 1987) of the following paragraph:
“(b) in the case of a family which includes more than one child, £16 increased by—
(i) £7 for each additional child up to and including the fifth child, or
(ii) such rates as may be prescribed for each additional child up to and including such number of children as may be prescribed.”.
(3) Subsection (1) of this section shall apply to any claim for family income supplement which is received on or after the 28th day of July, 1988.
Pay-related social insurance contributions (increase in earnings ceiling).
6.—(1) Section 10 (1) of the Principal Act is hereby amended by the substitution for paragraph (c) (inserted by section 5 of the Act of 1987) of the following paragraph:
“(c) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £16,200 and contributions under paragraph (b) have been paid in respect of those reckonable earnings, no further such contribution shall be payable in respect of any reckonable earnings of that employed contributor in that contribution year.”.
(2) This section shall come into operation on the 6th day of April, 1988.
Employment contributions.
7.—(1) Section 65 of the Principal Act is hereby amended by the substitution in paragraphs (a) (ii) and (b) of subsection (2) for “0.43 per cent.” (inserted by section 7 of the Act of 1986) of “0.5 per cent.”.
(2) This section shall come into operation on the 6th day of April, 1988.
Pay-related benefit.
8.—(1) Section 73 (inserted by section 7 of the Act of 1987) of the Principal Act is hereby amended by the substitution for “£62” of “£66”.
(2) This section shall have effect in relation to any period of interruption of employment commencing on or after the 4th day of April, 1988.
Amendment of section 15 of Principal Act (regulations for contributions, etc.).
9.—Section 15 (1) of the Principal Act is hereby amended by the insertion after paragraph (c) of the following paragraph:
“(cc) the waiving of interest due on arrears of employment contributions.”.
PART III
Social Insurance for the Self-Employed
Amendment of section 2 of Principal Act (interpretation generally).
10.—Section 2 (1) of the Principal Act is hereby amended—
(a) by the deletion of the definition of “qualifying contribution”, and
(b) by the insertion of the following definitions:
“‘insurable self-employment’ means self-employment of such a nature that a person engaged therein would be a self-employed contributor;
‘qualifying contribution’ means the appropriate employment contribution or self-employment contribution which was paid or would have been paid but for section 10 (1) (c) or section 17C (d) or (e) in respect of any insured person;
‘reckonable emoluments’, in relation to a self-employed contributor, means emoluments (other than reckonable earnings, non-pecuniary emoluments and such other emoluments as may be prescribed) to which Chapter IV of Part V of the Income Tax Act, 1967, applies, reduced by so much of the allowable contribution referred to in regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) (inserted by the Income Tax (Employments) Regulations, 1972 (S.I. No. 260 of 1972)) as is deducted on payment of those emoluments;
‘reckonable income’, in relation to a self-employed contributor, means the aggregate income (excluding reckonable earnings, reckonable emoluments, non-pecuniary income and such other income as may be prescribed), from all sources for the contribution year as estimated in accordance with the provisions of the Income Tax Acts, but without regard to section 2 or section 18 of the Finance Act, 1969, or (save in the case of a person to whom paragraph 1 of Part IIA of the First Schedule applies) to Chapter 1 (inserted by the Finance Act, 1980) of Part IX of the Income Tax Act, 1967, after deducting from the income so much of any deduction allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975, as is to be deducted from or set off against that income in charging it to income tax;
‘self-employed contributor’ has the meaning assigned in section 17A;
‘self-employment contribution’ has the meaning assigned in section 17B.”.
Insertion of Chapter 1A in Part II of Principal Act.
11.—The Principal Act is hereby amended by the insertion in Part II after Chapter 1 of the following Chapter:
“Chapter 1A
INSURED PERSONS, SELF-EMPLOYMENT CONTRIBUTIONS
Self-employed contributors.
17A.—(1) Subject to this Act—
(a) every person who, being over the age of 16 years and under pensionable age (not being a person included in any of the classes of person specified in Part IIA of the First Schedule) who has reckonable income or reckonable emoluments shall be a self-employed contributor for the purposes of this Act, regardless of whether he is also an employed contributor,
(b) every person becoming for the first time either an employed contributor or a self-employed contributor shall there-by become insured under this Act and shall thereafter continue throughout his life to be so insured, and
(c) in the case of a person who, not having been an employed contributor at any time, becomes for the first time a self-employed contributor the first day of the contribution year in which he becomes a self-employed contributor shall be regarded as the date of entry into insurance.
(2) Subject to this Act, where a person ceases to be a self-employed contributor otherwise than by reason of attaining pensionable age and has qualifying contributions in respect of not less than 156 contribution weeks, he shall, on making application in the prescribed manner and within the prescribed period, be entitled to become an insured person paying contributions under this Act voluntarily (in this Act referred to as a voluntary contributor).
(3) A voluntary contributor shall if he becomes a self-employed contributor cease to be a voluntary contributor.
(4) Regulations may provide for—
(a) including among self-employed contributors classes of person or part of any such class of person specified in or included in Part IIA of the First Schedule,
(b) adding to the classes of person specified in Part IIA of the First Schedule,
(c) the modification of any of the provisions of this Act relating to self-employed contributors.
(5) Where regulations are proposed to be made for the purposes of subsection (4), a draft thereof 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.
(6) Subsection (1) shall come into operation on 6th April, 1988.
Payment of contributions into Social Insurance Fund.
17B.—(1) For the purposes of section 9 there shall, in addition to the contributions provided for by that section, be contributions (in this Act referred to as self-employment contributions) in respect of self-employed contributors.
(2) Self-employment contributions shall be paid into the Social Insurance Fund.
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 (k), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him a self-employment contribution which shall—
(i) with effect from 6th April, 1988, be of an amount equal to 3 per cent. of the reckonable income or the amount of £208, whichever is the greater,
(ii) with effect from 6th April, 1989, be of an amount equal to 4 per cent. of the reckonable income or the amount of £208, whichever is the greater, and
(iii) with effect from 6th April, 1990, be of an amount equal to 5 per cent. of the reckonable income or the amount of £208, 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 £104 in respect of that contribution year.
(c) Subject to paragraphs (d) and (k), 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—
(i) with effect from 6th April, 1988, be of an amount equal to 3 per cent. of the reckonable emoluments or the amount of £208, whichever is the greater,
(ii) with effect from 6th April, 1989, be of an amount equal to 4 per cent. of reckonable emoluments or the amount of £208, whichever is the greater, and
(iii) with effect from 6th April, 1990, be of an amount equal to 5 per cent. of reckonable emoluments or the amount of £208, 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 £16,200.
(e) The self-employment contribution payable by a self-employed contributor in accordance with paragraph (a), (b) or (c), whichever is appropriate, shall not be payable in the case of a self-employed contributor who is in receipt of any of the following:
(i) a widow's (contributory) pension;
(ii) a widow's (non-contributory) pension;
(iii) deserted wife's benefit;
(iv) deserted wife's allowance;
(v) death benefit by way of widow's pension under section 50;
(vi) a social assistance allowance under section 197; or
(vii) a payment corresponding to a pension referred to in subparagraph (i) or (v) from the competent authority of a Member State (other than the State) of the European Communities under legislation to which the regulations of the Communities on the application of social security schemes to employed persons and their families moving within the territory of the European Communities apply.
(f) During the period of three months beginning on 1st October, 1990, the Minister shall, in consultation with the Minister for Finance, review the provisions of this Chapter and of Chapters 7 and 11 insofar as they relate to self-employed contributors.
(g) 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.
(h) 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.
(i) Where regulations under paragraph (h) 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.
(j) 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.
(k) A person who but for this paragraph would be liable for contributions of £208 under both paragraph (a) and paragraph (c) shall be liable only for a single contribution of £208.
Regulations providing for determination of contributions payable.
17D.—(1) Subject to subsection (2), regulations may provide for the determination of the contributions payable, the amount or rates of such contributions, and the contribution weeks in respect of which such contributions shall be regarded as having been paid, in the case of a person who—
(a) becomes for the first time a self-employed contributor,
(b) ceases to be a self-employed contributor,
(c) is both an employed contributor and a self-employed contributor whether concurrently or not,
(d) in any contribution year has reckonable emoluments but does not have reckonable income,
(e) in any contribution year has both reckonable emoluments and reckonable income,
(f) in any contribution year has reckonable emoluments which relate to a period less than the full year, or
(g) in respect of the contribution year ended 5th April, 1989, is liable to pay a self-employment contribution of £104.
(2) Regulations made under subsection (1) shall not cause an insured person to pay contributions on the excess over £16,200 of the aggregate of his total reckonable earnings, reckonable emoluments and reckonable income in any contribution year.
(3) For the purposes of this section ‘contributions’ means employment contributions payable under section 10 and self-employment contributions payable under section 17C.
Regulations varying rates of payment of self-employment contributions.
17E.—(1) Regulations may alter the rates or amounts of self-employment contributions.
(2) Where regulations under subsection (1) are proposed to be made, a draft thereof 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.
Regulations for collection of self-employment contributions, etc.
17F.—(1) For the purposes of self-employment contributions payable under section 17C (b) and (c), regulations may provide for—
(a) the time and manner of payment of self-employment contributions,
(b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions,
(c) the charging of interest on arrears of self-employment contributions,
(d) the waiving of interest due on arrears of self-employment contributions,
(e) the estimation of amounts due in respect of self-employment contributions and appeals in relation to such estimates,
(f) the furnishing of returns by employers in relation to periods of insurable self-employment,
(g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of overdeduction, and
(h) any matter ancillary or incidental to any of the matters referred to in any of the preceding paragraphs of this subsection.
(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for the assignment of any function relating
to a matter referred to in that subsection to the Collector-General or to such person as may be specified.
(3) The provisions of any enactment or instrument made under statute relating to the estimation, collection or recovery of income tax or the inspection of records for those purposes or relating to appeals in relation to income tax shall with any necessary modifications apply in relation to self-employment contributions in respect of reckonable emoluments that the Collector-General is obliged to collect as they apply in relation to income tax.
(4) Self-employment contributions payable by a self-employed contributor for a contribution year under section 17 C (a) in respect of reckonable income shall be assessed, charged and paid in all respects as if they were an amount of income tax and they may be stated in one sum (hereafter in this subsection referred to as the ‘aggregated sum’) with the income tax contained in any computation of or assessment to income tax made by or on the self-employed contributor for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the self-employed contributions may be so stated notwithstanding that there is no amount of income tax contained in the said computation or assessment and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, shall apply as if the aggregated sum were a single sum of income tax.
(5) Where an election made or deemed to be made under section 195 of the Income Tax Act, 1967, has effect for the year of assessment the self-employment contributions payable by a wife shall be charged, collected and recovered as if they were the contributions of her husband provided that the question as to the amount of the self-employment contributions so payable in respect of the husband or the wife shall not be affected by the provisions of this subsection.
(6) In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by the Collector-General or by an officer duly appointed by the Minister in that behalf which certifies that an amount in respect of employment or self-employment contribution is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable.
Voluntary contributions.
17G.—(1) A voluntary contribution in the case of a person who becomes a voluntary contributor under section 17A (2) shall be at the rate of £208 in a contribution year payable at such time or times and in such manner as the Minister may prescribe.
(2) Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than old age (contributory) pension, widow's (contributory) pension and orphan's (contributory) allowance.
(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after 6th April, 1988, and any subsequent voluntary contributions paid by such persons, shall also be reckonable for—
(a) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 11 (1) (b) (i), deserted wife's benefit,
(b) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 11 (1) (b) (ii), retirement pension, deserted wife's benefit and death grant, and
(c) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 11 (1) (b) (iii), retirement pension and death grant.
(4) A voluntary contribution paid under subsection (1) shall be regarded as having been paid for each contribution week in that contribution year.
(5) This section shall come into operation on 6th April, 1988.”.
Amendment of First Schedule to Principal Act.
12.—The First Schedule to the Principal Act is hereby amended by the insertion after Part II of the following Part:
“PART IIA
EXCEPTED SELF-EMPLOYED CONTRIBUTORS
1. A prescribed relative of a self-employed contributor not being a partner, where he participates in the business of the self-employed contributor and performs the same tasks or ancillary tasks.
2. A self-employed contributor who by virtue of the provisions of sections 137 and 138 is in receipt of unemployment assistance.
3. A person, the aggregate of whose total reckonable income, reckonable emoluments or reckonable earnings (if any) before deducting so much of any deduction—
(a) allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975, to be deducted or set off against income in charging it to income tax, or
(b) allowed in accordance with regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) (inserted by the Income Tax (Employments) Regulations, 1972 (S.I. No. 260 of 1972)) to be deducted on payment of emoluments or earnings,
is below a prescribed amount.
4. An employed contributor or a person in receipt of a pension arising from a previous employment in the case of either of whom the reckonable income for the contribution year does not include income to which Chapter II or III of Part IV of the Income Tax Act, 1967, applies.
5. A person employed in any one or more of the employments specified in Regulations under section 7, being employments in respect of which the contribution payable under the said Regulations are reckoned only in relation to the grant of widow's (contributory) pension, deserted wife's benefit or orphan's (contributory) allowance and are not reckoned in relation to the grant of any other benefit.”.
Amendment of section 78 of Principal Act (old age (contributory) pension).
13.—The Principal Act is hereby amended by the insertion after section 78 of the following section:
“78A. For the purposes of this Chapter in the case of a person who becomes a self-employed contributor on 6th April, 1988, and who at any time prior to that date was an employed contributor the date on which the person first entered into insurance or 6th April, 1988, whichever is the more favourable to him shall be regarded as the date of entry into insurance:
Provided that where a date other than that on which the clamiant first entered into insurance is so regarded, that date shall be regarded as the date of entry into insurance for the purposes of paragraphs (a) and (c) of section 79 (1).”.
Amendment of section 93 of Principal Act (widow's (contributory) pension).
14.—The Principal Act is hereby amended by the insertion after section 93 of the following section:
“93A. For the purposes of section 93 (1) (b) in the case of a person who becomes a self-employed contributor on 6th April, 1988, and who at any time prior to that date was an employed contributor the date on which the person first entered into insurance or 6th April, 1988, whichever is more favourable shall be regarded as the date of entry into insurance.”.
Decisions.
15.—Any question—
(a) as to whether an employment is or was an insurable self-employment,
(b) as to whether a person is or was in insurable self-employment, or
(c) as to what rate of self-employment contribution is or was payable by a self-employed contributor,
shall be decided by a deciding officer in accordance with Part VIII of the Principal Act.
Application of provisions of Principal Act relating to self-employed contributions and calculation of contributions.
16.—(1) The Minister may by regulations apply (with or without modification) to self-employed contributors and self-employment contributions payable under paragraph (a), (b) or (c) of section 17C of the Principal Act any provisions of the Principal Act which apply to employed contributors or employment contributions.
(2) Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5p and for the rounding up of amounts of more than 5p but less than 10p to 10p.
General Provisions as to Regulations.
17.—The following shall be subject to the sanction of the Minister for Finance—
(a) regulations for the purposes of sections 10, 17D and 17F of, and paragraphs 1 and 3 of Part IIA of the Second Schedule to, the Principal Act and section 16 (1) of this Act,
(b) a draft of regulations made under sections 17A (4), 17C (h) and 17E of the Principal Act.
Power to remove difficulties.
18.—(1) If in any respect any difficulty arises in bringing into operation this Part, the Minister may, with the consent of the Minister for Finance, by order do anything which appears to be necessary or expedient for bringing this Part into operation, and any such order may modify the provisions of this Part so far as may appear necessary or expedient for carrying the order into effect.
(2) Every order made by the Minister under this section 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 such House has sat after the order is laid before it annulling such order, such order shall be annulled accordingly, but without prejudice to the validity of anything previously done under such order.
(3) No order may be made under this section after the expiration of one year after the commencement of this section.
PART IV
Miscellaneous Amendments
Application of Probation of Offenders Act, 1907, to certain persons.
19.—Where—
(a) a person is charged with an offence in relation to the receipt of any benefit, pension, assistance or allowance under the Principal Act or under regulations made under or applying the provisions of the Principal Act, and
(b) the court proposes to make an order under section 1 (1) of the Probation of Offenders Act, 1907,
the court shall not make such order until it is satisfied that any amounts due to be repaid in respect of such benefit, pension, assistance or allowance have been repaid.
Provisions relating to prosecutions.
20.—(1) Proceedings for an offence under the Principal Act or under regulations made under or applying the provisions of the Principal Act shall not be instituted except by or with the consent of the Minister or by an officer authorised in that behalf by special or general directions of the Minister.
(2) A prosecution for a summary offence under the Principal Act or under regulations made under or applying the provisions of the Principal Act may be brought at the suit of the Minister.
(3) Notwithstanding the provisions of subsection (1) of this section or any provision in any enactment specifying the period within which proceedings may be commenced, a prosecution for a summary offence under the Principal Act or under regulations made under or applying the provisions of the Principal Act may be brought at any time within whichever of the following periods later expires—
(a) the period of six months commencing on the date on which evidence sufficient to justify the institution of that prosecution came into the possession of the Minister, or
(b) the period of two years commencing on the date on which the offence was committed.
(4) For the purposes of subsection (3) of this section, a certificate, sealed with the official seal of the Minister, as to the date on which such evidence as aforesaid came into his possession shall be sufficient evidence thereof until the contrary is shown.
(5) Where in a prosecution for an offence under the Principal Act, or under regulations made under or applying the provisions of the Principal Act, it is shown to the satisfaction of the court—
(a) that an application has been made by a person (in this section referred to as the defendant) for any benefit, assistance, allowance or supplement under Parts II, III, IV or IVA of the Principal Act, and
(b) that as a result of that application any such benefit, assistance, allowance or supplement has been paid to any person (whether or not such benefit, assistance, allowance or supplement was that applied for and whether or not it was paid to the defendant),
the defendant shall be presumed to have given any information contained in the application (or to have caused it to be given on his behalf) and, where such information is false, with full knowledge of such falsity and with intent that it should deceive; but this presumption may be rebutted.
(6) For the purpose of the institution of proceedings under the Principal Act, a certificate, purporting to be given by an officer of the Minister authorised in that behalf by the Minister and to be signed by that officer, certifying the following facts, namely, that a person is an officer of the Minister and that he has been authorised under a special or general direction of the Minister to institute such proceedings, or that the Minister has consented to the institution of such proceedings, shall be sufficient evidence in any legal proceedings of the matters certified in the certificate, until the contrary is shown.
(7) In any proceedings for an offence under Part II, or Chapter 2 of Part III, of the Principal Act or under regulations made under or applying the said provisions, the wife or husband of the person charged with the offence shall, notwithstanding any other enactment, be competent to give evidence, whether for or against that person, but the wife or husband shall not be compellable either to give evidence or, in giving evidence, to disclose any communication made to her or him, as the case may be, during the marriage by that person.
(8) The following provisions are hereby repealed:
(a) in the Principal Act—
(i) section 116,
(ii) section 145,
(iii) section 168,
(iv) subsections (4) and (5) of section 188, and
(v) subsections (4) and (5) of section 231;
(b) in the Act of 1986, section 20.
Increase in penalties on conviction on indictment.
21.—A person convicted on indictment of an offence for which a fine or a term of imprisonment is provided in any section of the Principal Act specified in the Table to this section shall be liable—
(a) in lieu of the fine provided for such conviction in any such section, to a fine not exceeding £10,000, or
(b) in lieu of the term of imprisonment provided for such conviction in any such section, to a term of imprisonment not exceeding three years,
or to both such fine and such imprisonment.
TABLE
Section 114 (4) (amended by section 15 of the Act of 1986);
Section 143A (5) (inserted by section 13 of the Act of 1985);
Sections 115 (1), 115 (2), 115 (3), 144 (1), 144 (2), 169 (1), 174 (2), 188 (1), 231 (1) and 294 (amended by section 12 of the Act of 1985).
Increases of certain fines on summary conviction.
22.—The Principal Act is hereby amended—
(a) by the substitution in section 185 (3) for “£500” (inserted by section 12 of the Act of 1985) of “£1,000”, and
(b) by the substitution in section 298 (10) for “£100” of “£500”.
Periods of interruption of employment to be taken into account in ascertaining entitlement to benefit.
23.—(1) Section 22 (which relates to duration of payment of disability benefit) of the Principal Act is hereby amended by the substitution for paragraph (b) of subsection (1) of the following paragraph:
“(b) before that day has been entitled, in respect of any period of interruption of employment (whether including that day or not) during the period beginning on the date six years before the 5th day of April immediately prior to the benefit year in which that day occurs and ending on that day, to disability benefit for 312 days,”.
(2) This section shall apply to any claim for disability benefit which is received on or after the 6th day of April, 1988.
Amounts payable for injury benefit and unemployment assistance.
24.—(1) Section 42 of the Principal Act (which relates to entitlement to injury benefit) is hereby amended by the substitution for subsection (5) of the following subsection:
“(5) The amount payable by way of injury benefit for any day of incapacity shall be one-sixth of the appropriate weekly rate subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10p where it is a multiple of 5p but not also a multiple of 10p and being rounded to the nearest 10p where it is not a multiple of 5p or 10p.”.
(2) Section 150 of the Principal Act (which relates to the payment of unemployment assistance) is hereby amended by the insertion after subsection (2) of the following subsection:
“(3) The amount payable by way of unemployment assistance for any day of unemployment shall be one-sixth of the appropriate weekly rate subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10p where it is a multiple of 5p but not also a multiple of 10p and being rounded to the nearest 10p where it is not a multiple of 5p or 10p.”.
(3) (a) Subsection (1) of this section shall come into operation on the 25th day of July, 1988, and
(b) subsection (2) of this section shall come into operation on the 20th day of July, 1988.
Effect of means on rates of unemployment assistance.
25.—(1) Section 140 of the Principal Act (which relates to the effect of means on rates at which unemployment assistance is payable) is hereby amended by the substitution for paragraph (b) of subsection (1) of the following paragraph:
“(b) if he has means, at a rate equal to the scheduled rate reduced by 10p per week for every 10p or part of 10p of his means.”.
(2) Section 12 of the Social Welfare (No. 2) Act, 1985 (which relates to the entitlement to unemployment assistance for married couples), is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) Where the spouse of an applicant for unemployment assistance is not an adult dependant, the unemployment assistance payable to the applicant shall be at a rate equal to the scheduled rate reduced by 10p for every 20p or part of 20p of his means.”.
(3) This section shall come into operation on the 20th day of July, 1988.
Repeal of provisions relating to payments by local authorities.
26.—(1) Sections 153 (which relates to payments to the Minister by local authorities) and 154 (which relates to certificates of valuation) of the Principal Act are hereby repealed.
(2) This section shall come into operation on the 1st day of January, 1989.
Amendment of Employers' Employment Contribution Scheme Act, 1981.
27.—The Employers' Employment Contribution Scheme Act, 1981, is hereby amended—
(a) by the substitution for section 4 of the following section:
“4. The moneys standing to the credit of the scheme shall be transferred to the account of the Occupational Injuries Fund to which section 67 of the Social Welfare (Consolidation) Act, 1981, relates.”, and
(b) by the substitution for subsection (6) of section 6 of the following subsection:
“(6) All moneys paid in respect of the employer's employment contribution shall be paid by the Revenue Commissioners to the Minister for Social Welfare and shall be transferred by that Minister to the account of the Occupational Injuries Fund referred to in section 4 of this Act.”.
Pre-retirement allowance.
28.—(1) The Principal Act is hereby amended by—
(a) the insertion in subsection (1) of section 134 (which relates to description of assistance) of the following additional paragraph:
“(k) pre-retirement allowance.”,
(b) the insertion in Part III after Chapter 2 of the following Chapter:
“Chapter 2A
PRE-RETIREMENT ALLOWANCE
Entitlement to pre-retirement allowance.
156A.—Subject to this Chapter, an allowance (in this Chapter referred to as ‘pre-retirement allowance’) shall, subject to regulations, be payable in respect of any period of retirement to a person—
(a) who has attained the age specified by regulations but has not attained pensionable age,
(b) who has been in receipt of unemployment benefit or unemployment assistance for not less than 390 days for any continuous period of unemployment in the immediately preceding period as construed in accordance with section 135 (2),
(c) who satisfies the conditions as to means prescribed for the purposes of this Chapter, and
(d) who would otherwise be entitled to unemployment assistance at the scheduled rate determined in accordance with section 140 (1)(a) or at such other rates as may be prescribed.
Rate of pre-retirement allowance.
156B.—Subject to regulations under section 156C the weekly rate of pre-retirement allowance shall be at the rate that would apply if the person was entitled to unemployment assistance under Chapter 2 of Part III.
Regulations.
156C.—(1) The Minister may, subject to the sanction of the Minister for Finance, make regulations for the purpose of giving effect to this Chapter.
(2) Regulations under this section may, in particular and without prejudice to the generality of subsection (1)—
(a) specify the age for the purposes of section 156A (a),
(b) prescribe the conditions as to means to be satisfied for the purposes of section 156A (c),
(c) specify the periods which shall be regarded as periods of retirement for the purposes of this Chapter, and
(d) apply (with or without modification), or make provisions corresponding (with or without modification) to, any provisions of, or regulations under, this Act.
(3) The Minister may, subject to the sanction of the Minister for Finance, by regulations vary the weekly rate of pre-retirement allowance under section 156B but any such variation shall not reduce the weekly rates applicable immediately before the commencement of such regulations.”.
(2) This section shall come into operation on such day as the Minister may appoint by order.
Insurable (occupational injuries) employment.
29.—Section 38 of the Principal Act is hereby amended—
(a) by the substitution for paragraph (f) of subsection (3) of the following paragraph:
“(f) employment, otherwise than under contract of service, specified in paragraph 12 of Part I of the First Schedule.”,
and
(b) by the substitution for subsection (11) (inserted by section 16 of the Social Welfare Act, 1983) of the following subsection:
“(11) A person who is unemployed shall, while in attendance at a course of training provided or approved of by An Foras Áiseanna Saothair, An Chomhairle Oiliúna Talmhaíochta or C.E.R.T. Limited, be deemed for the purposes of this Part to be in insurable (occupational injuries) employment and to be employed by An Foras Áiseanna Saothair, An Chomhairle Oiliúna Talmhaíochta or C.E.R.T. Limited (as the case may be).”.
Conditions for receipt of old age and widow's (contributory) pensions and deserted wife's benefit.
30.—The Principal Act is hereby amended—
(a) by the insertion after subsection (11) of section 79 (which relates to the conditions for the receipt of old age (contributory) pensions) of the following subsections:
“(12) Subject to subsection (13), regulations may, subject to the sanction of the Minister for Finance, provide for entitling to old age (contributory) pension a person who would be entitled thereto but for the fact that the contribution condition set out in subsection (1) (c) is not satisfied where that person, having earlier ceased to be an employed contributor became an employed contributor as a consequence of the coming into operation of section 12 of the Social Welfare Act, 1973.
(13) Regulations for the purposes of subsection (12) shall provide that old age (contributory) pension payable by virtue thereof shall be payable at a rate less than that specified in the Second Schedule, and the rate specified by the regulations may vary with the extent to which the contribution condition set out in subsection (1) (c) is satisfied.”,
(b) by the insertion after subsection (9) of section 93 (which relates to the conditions for the receipt of widow's (contributory) pension) of the following subsections:
“(10) Subject to subsection (11), regulations may, subject to the sanction of the Minister for Finance, provide for entitling to widow's (contributory) pension a person who would be entitled thereto but for the fact that the contribution condition set out in subsection (1) (b) is not satisfied by reference to the insurance record of a person where that person, having earlier ceased to be an employed contributor became an employed contributor as a consequence of the coming into operation of section 12 of the Social Welfare Act, 1973.
(11) Regulations for the purposes of subsection (10) shall provide that widow's (contributory) pension payable by virtue thereof shall be payable at a rate less than that specified in the Second Schedule, and the rate specified by the regulations may vary with the extent to which the contribution condition set out in subsection (1) (b) is satisfied.”, and
(c) by the insertion after subsection (8) of section 101 (which relates to the condition for the receipt of deserted wife's benefit) of the following subsections:
“(9) Subject to subsection (10), regulations may, subject to the sanction of the Minister for Finance, provide for entitling to deserted wife's benefit a person who would be entitled thereto but for the fact that the contribution condition set out in subsection (1) (b) is not satisfied by reference to the insurance record of a person where that person, having earlier ceased to be an employed contributor became an employed contributor as a consequence of the coming into operation of section 12 of the Social Welfare Act, 1973.
(10) Regulations for the purposes of subsection (9) shall provide that deserted wife's benefit payable by virtue thereof shall be payable at a rate less than that specified in the Second Schedule, and the rate specified by the regulations may vary with the extent to which the contribution condition set out in subsection (1) (b) (ii) is satisfied.”.
Exchange of information.
31.—(1) Notwithstanding anything contained in any enactment, information held by the Minister for the purposes of the Principal Act (including the purpose of collection by the Revenue Commissioners of employment and self-employment contributions) may be transferred by the Minister to the Revenue Commissioners, and information held by the Revenue Commissioners for the purposes of the Principal Act or the Income Tax Acts, relating to employers, the reckonable earnings of employed contributors or reckonable income or reckonable emoluments of self-employed contributors or of any payments made under the Principal Act, may be transferred by the Revenue Commissioners to the Minister.
(2) Notwithstanding anything contained in any enactment, information held by the Minister for the purposes of the Principal Act or the control of schemes administered by or on behalf of the Minister or the Department of Social Welfare may be transferred by the Minister to another Minister of the Government or a specified body, and information held by another Minister of the Government or a specified body which is required for the said purposes or the control of any such scheme administered by another Minister of the Government or a specified body may be transferred by that Minister of the Government or the specified body to the Minister.
(3) In subsection (2) of this section “a specified body” means a local authority (for the purposes of the Local Government Act, 1941), a health board, the Garda Síochána or any other body established—
(a) by or under any enactment (other than the Companies Acts, 1963 to 1986), or
(b) under the Companies Acts, 1963 to 1986, in pursuance of powers conferred by or under any other enactment,
and financed wholly or partly by means of moneys provided or loans made or guaranteed, by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government and a subsidiary of any such body.
SCHEDULE A
“Second Schedule
Rates of Benefits
PART I
Rates of Periodical Benefits and Increases Thereof
Description of benefit | Weekly rate | Increase for adult dependant (where payable) | Increase for each of first and second qualified children (where payable) | Increase for each qualified child in excess of two (where payable) | Increase for prescribed relative under section 50 (11), 51 (2), 81 (3), 86 (3), 91 (3), 95 (2) or 103 (2) (where payable) | Increase where the person has attained pensionable age and is living alone (where payable) |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
£ | £ | £ | £ | £ | £ | |
1. (A) Disability Benefit and Unemployment Benefit | 43.60 | 28.20 | 10.60 | 9.30 | — | — |
(B) Reduced rates of Unemployment Benefit | 39.00 | 26.10 | 9.50 | 8.00 | — | — |
2. Maternity Allowance | 43.60 | — | 10.60 | 9.30 | — | — |
3. Injury Benefit | 59.90 | 28.20 | 10.60 | 9.30 | — | — |
4. Death Benefit: | ||||||
(a) pension payable to a widow (section 50 (2)) or widower (section 50 (6))— | ||||||
(i) aged under 66 years | 64.70 | — | 13.90 | 14.50 | — | — |
(ii) aged over 66 years | 66.10 | — | 14.10 | 14.60 | 27.20 | 3.80 |
(b) pension payable to a parent, the deceased having been at death a married person, where the parent is— | ||||||
(i) aged under 66 years | 28.80 | — | — | — | — | — |
(ii) aged over 66 years | 29.50 | — | — | — | 27.20 | 3.80 |
(c) pension payable to a parent, the deceased having been at death a widower, a widow or a single person— | ||||||
(i) where the parent is the father and was, at the death of the deceased, incapable of self-support by reason of some physical or mental infirmity and likely to remain permanently so incapable and is— | ||||||
(a) aged under 66 years | 64.70 | — | — | — | — | — |
(b) aged over 66 years | 66.10 | — | — | — | 27.20 | 3.80 |
(ii) where the parent is the mother, having been, at the death of the deceased, a widow or having thereafter become a widow and is— | ||||||
(a) aged under 66 years | 64.70 | — | — | — | — | — |
(b) aged over 66 years | 66.10 | — | — | — | 27.20 | 3.80 |
(iii) where the parent is the mother, not being a widow, and a pension at the rate set out at (i) above is not payable to her husband and she is— | ||||||
(a) aged under 66 years | 64.70 | — | — | — | — | — |
(b) aged over 66 years | 66.10 | — | — | — | 27.20 | 3.80 |
(iv) in any other case where the parent is— | ||||||
(a) aged under 66 years | 28.80 | — | — | — | — | — |
(b) aged over 66 years | 29.50 | — | — | — | 27.20 | 3.80 |
(d) pension payable to an orphan | 34.10 | — | — | — | — | — |
5. Old Age (Contributory) Pension and Retirement Pension: | ||||||
(a) in the case of persons under the age of 80 years | 56.80 | 36.20 | 11.80 | 10.30 | 27.20 | 3.80 |
(b) in any other case | 60.60 | 36.20 | 11.80 | 10.30 | 27.20 | 3.80 |
(c) additional increase for an adult dependant who has attained pensionable age | — | 6.20 | — | — | — | — |
6. Invalidity Pension: | ||||||
(a) where the person is aged under 66 years | 50.00 | 32.40 | 11.60 | 10.10 | 27.20 | — |
(b) where the person is aged over 66 years | 51.00 | 33.10 | 11.80 | 10.30 | 27.20 | 3.80 |
7. Widow's (Contributory) Pension and Deserted Wife's Benefit in the case of persons: | ||||||
(a) aged under 66 years | 51.00 | — | 13.90 | 14.50 | — | — |
(b) aged between 66 and 80 years | 52.10 | — | 14.10 | 14.60 | 27.20 | 3.80 |
(c) aged over 80 years | 55.50 | — | 14.10 | 14.60 | 27.20 | 3.80 |
8. Orphan's (Contributory) Allowance | 32.20 | — | — | — | — | — |
PART II
Occupational Injuries Benefits—Gratuities and Grant
£ | |
1. Disablement Benefit: | |
Maximum gratuity in the case of persons— | |
(i) aged under 66 years | 4,640 |
(ii) aged over 66 years | 4,720 |
2. Death Benefit: | |
(i) Widower's gratuity in the case of persons— | |
(a) aged under 66 years | 3,380 |
(b) aged over 66 years | 3,440 |
(ii) Grant in respect of funeral expenses | 230 |
PART III
Disablement Pension
Degree of disablement | Weekly rate | |
(1) | (2) | |
Persons under the age of 66 years | Persons over the age of 66 years | |
£ | £ | |
100 per cent | 66.70 | 68.20 |
90 ” ” | 60.03 | 61.38 |
80 ” ” | 53.36 | 54.56 |
70 ” ” | 46.69 | 47.74 |
60 ” ” | 40.02 | 40.92 |
50 ” ” | 33.35 | 34.10 |
40 ” ” | 26.68 | 27.28 |
30 ” ” | 20.01 | 20.46 |
20 ” ” | 13.34 | 13.64 |
PART IV
Increases of Disablement Pension
1. Increase where the person is permanently incapable of work: | £ |
in the case of persons— | |
(a) aged under 66 years | 43.60 |
(b) aged over 66 years | 44.50 |
2. Increase where the beneficiary requires constant attendance: | |
(a) limit of increase except in cases of exceptionally severe disablement where the person is— | |
(i) aged under 66 years | 26.70 |
(ii) aged over 66 years | 27.20 |
(b) limit in any case where the person is | |
(i) aged under 66 years | 53.40 |
(ii) aged over 66 years | 54.30 |
”.
SCHEDULE B
“Fourth Schedule
Rates of Assistance
PART I
Rates of Periodical Social Assistance and Increases Thereof
Description of assistance, pension or allowance | Weekly rate or amount | Increase for adult dependant (where payable) | Increase for each of first and second qualified children (where payable) | Increase for each qualified child in excess of two (where payable) | Increase for prescribed relative under section 162(1)(a), 179(a), 195(2), 196(2) or 197(2) (where payable) | Increase where the person has attained pensionable age and is living alone (where payable) | Increase where the person has attained the age of 80 years (where payable) | |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | |
£ | £ | £ | £ | £ | £ | £ | ||
1. Unemployment Assistance: | ||||||||
(1) in the case of persons who, in any continuous period of unemployment as construed in accordance with section 135 (2), have been in receipt of unemployment benefit or unemployment assistance for not less than 390 days: | ||||||||
(i) for persons resident in any urban area | 42.00 | 28.00 | 10.20 | 8.40 | — | — | — | |
(ii) for persons resident in any other place | 40.70 | 27.40 | 10.20 | 8.40 | — | — | — | |
(2) in the case of persons other than those at (1): | ||||||||
(i) for persons resident in any urban area | 39.00 | 26.10 | 9.50 | 8.00 | — | — | — | |
(ii) for persons resident in any other place | 37.80 | 25.40 | 9.50 | 8.00 | — | — | — | |
2. Old Age Pension and Blind Pension | 48.50 | — | 10.50 | 8.70 | 27.20 | 3.80 | 3.60 | |
3. Widow's (Non-Contributory) Pension, Deserted Wife's Allowance, Prisoner's Wife's Allowance and Social Assistance Allowance for persons — | ||||||||
(a) aged under 66 years | 47.60 | — | 12.50 | 13.10 | — | — | — | |
(b) aged over 66 years | 48.50 | — | 12.80 | 13.40 | 27.20 | 3.80 | 3.60 | |
4. Orphan's (Non-Contributory) Pension | 27.10 | — | — | — | — | — | — | |
5. Single Woman's Allowance | 42.00 | — | — | — | — | — | — | |
6. Supplementary Welfare Allowance | 37.80 | 25.40 | 9.50 | 8.00 | — | — | — |
PART III
Increase of Old Age Pension for a Spouse
Means of claimant or pensioner | Weekly rate of increase |
£ | |
Where the weekly means of the claimant or pensioner do not exceed £6 | 24.40 |
exceed £6 but do not exceed £8 | 23.40 |
exceed £8 but do not exceed £10 | 22.40 |
exceed £10 but do not exceed £12 | 21.40 |
exceed £12 but do not exceed £14 | 20.40 |
exceed £14 but do not exceed £16 | 19.40 |
exceed £16 but do not exceed £18 | 18.40 |
exceed £18 but do not exceed £20 | 17.40 |
exceed £20 but do not exceed £22 | 16.40 |
exceed £22 but do not exceed £24 | 15.40 |
exceed £24 but do not exceed £26 | 14.40 |
exceed £26 but do not exceed £28 | 13.40 |
exceed £28 but do not exceed £30 | 12.40 |
exceed £30 but do not exceed £32 | 11.40 |
exceed £32 but do not exceed £34 | 10.40 |
exceed £34 but do not exceed £36 | 9.40 |
exceed £36 but do not exceed £38 | 8.40 |
exceed £38 but do not exceed £40 | 7.40 |
exceed £40 but do not exceed £42 | 6.40 |
exceed £42 but do not exceed £44 | 5.40 |
exceed £44 but do not exceed £46 | 4.40 |
exceed £46 but do not exceed £48 | 3.40 |
exceed £48 but do not exceed £50 | 2.40 |
exceed £50 but do not exceed £52 | 1.40 |
exceed £52 | Nil |
”.
Uimhir 7 de 1988
AN tACHT LEASA SHÓISIALAIGH, 1988
RIAR NA nALT
Réamhráiteach
Alt | |
1. | |
2. |
Méaduithe
3. | |
4. | |
5. | |
6. | Ranníocaí árachais shóisialaigh pá-choibhneasa (méadú ar an uasteorainn tuillimh). |
7. | |
8. | |
9. | Leasú ar alt 15 den Phríomh-Acht (rialacháin le haghaidh ranníocaí, etc.). |
Árachas Sóisialach do Dhaoine Féinfhostaithe
10. | |
11. | |
12. | |
13. | Leasú ar alt 78 den Phríomh-Acht (pinsean seanaoise (ranníocach)). |
14. | Leasú ar alt 93 den Phríomh-Acht (pinsean baintrí (ranníocach)). |
15. | |
16. | |
17. | |
18. |
Leasuithe Ilghnéitheacha
Na hAchtanna dá dTagraítear | |
Achtanna na gCuideachtaí, 1963 go 1986 | |
Probation of Offenders Act, 1907 | 1907, c. 17 |
Na hAchtanna Leasa Shóisialaigh, 1981 go 1987 | |
Uimhir 7 de 1988
AN tACHT LEASA SHÓISIALAIGH, 1988
[An tiontú oifigiúil]
[30 Márta, 1988]
CUID I
Réamhráiteach
Gearrtheideal, forléiriú agus comhlua.
1.—(1) Féadfar an tAcht Leasa Shóisialaigh, 1988, a ghairm den Acht seo.
(2) Forléireofar na hAchtanna Leasa Shóisialaigh, 1981 go 1987, agus an tAcht seo (seachas alt 27) mar aon Acht amháin.
(3) Féadfar na hAchtanna Leasa Shóisialaigh, 1981 go 1988, a ghairm de na hAchtanna Leasa Shóisialaigh, 1981 go 1987, agus den Acht seo (seachas alt 27), le chéile.
(4) Féadfar na hAchtanna um Scéim Ranníocaí Fostaíochta Fostóirí, 1981 agus 1988, a ghairm den Acht um Scéim Ranníocaí Fostaíochta Fostóirí, 1981, agus d'alt 27 den Acht seo, le chéile.
Mínithe.
2.—(1) San Acht seo—
ciallaíonn “Acht 1985” an tAcht Leasa Shóisialaigh, 1985;
ciallaíonn “Acht 1986” an tAcht Leasa Shóisialaigh, 1986;
ciallaíonn “Acht 1987” an tAcht Leasa Shóisialaigh, 1987;
tá leis “na hAchtanna Cánach Ioncaim” an bhrí a shanntar dó le halt 3 den Acht Cánach Ioncaim, 1967;
ciallaíonn “an Príomh-Acht” an tAcht Leasa Shóisialaigh (Comhdhlúthú), 1981.
(2) Déanfar na tagairtí san Acht seo d'aon achtachán a fhorléiriú mar thagairtí don achtachán sin arna leasú nó arna leathnú le haon achtachán dá éis sin.
CUID II
Méaduithe
Sochair árachais shóisialaigh (rátaí nua).
3.—(1) Leasaítear leis seo an Príomh-Acht trí na Codanna atá leagtha amach i Sceideal A a ghabhann leis an Acht seo a chur in ionad Chodanna I go IV (a cuireadh isteach le halt 2 d'Acht 1987) den Dara Sceideal a ghabhann leis an Acht sin.
(2) Tiocfaidh an t-alt seo i ngníomh—
(a) a mhéid a bhaineann sé le sochar dífhostaíochta, an 21ú lá d'Iúil, 1988,
(b) a mhéid a bhaineann sé le sochar míchumais, le liúntas máithreachais, le sochar díobhála, le haisce mhíthreorach agus le pinsean míthreorach, an 25ú lá d'Iúil, 1988,
(c) a mhéid a bhaineann sé le sochar banchéile thréigthe, le pinsean easláine agus le pinsean scoir, an 28ú lá d'Iúil, 1988, agus
(d) a mhéid a bhaineann sé le sochar báis faoi alt 50, 51 nó 52 den Phríomh-Acht, le pinsean seanaoise (ranníocach), le pinsean baintrí (ranníocach) agus le liúntas dílleachta (ranníocach), an 29ú lá d'Iúil, 1988.
Íocaíochtaí cúnaimh shóisialaigh (rátaí nua).
4.—(1) Leasaítear leis seo an Príomh-Acht trí na Codanna atá leagtha amach i Sceideal B a ghabhann leis an Acht seo a chur in ionad Chodanna I agus III (a cuireadh isteach le halt 3 d'Acht 1987) den Cheathrú Sceideal a ghabhann leis an Acht sin.
(2) Tiocfaidh an t-alt seo i ngníomh—
(a) a mhéid a bhaineann sé le cúnamh dífhostaíochta, an 20ú lá d'Iúil, 1988,
(b) a mhéid a bhaineann sé le liúntas banchéile thréigthe, le liúntas banchéile príosúnaigh, le liúntas cúnaimh shóisialaigh agus le liúntas do bhean shingil, an 28ú lá d'Iúil, 1988,
(c) a mhéid a bhaineann sé le pinsean seanaoise, le pinsean dall, le pinsean baintrí (neamhranníocach) agus le pinsean dílleachta (neamhranníocach), an 29ú lá d'Iúil, 1988, agus
(d) a mhéid a bhaineann sé le liúntas leasa forlíontach, an 25ú lá d'Iúil, 1988.
Forlíonadh ar Ioncam Teaghlaigh.
5.—(1) Déantar leis seo alt 232B (a cuireadh isteach le halt 13 den Acht Leasa Shóisialaigh, 1984) den Phríomh-Acht a leasú—
(a) trí “£108” a chur in ionad “£104” (a cuireadh isteach le halt 4 d'Acht 1987), i mír (a), agus
(b) tríd an mír seo a leanas a chur in ionad mhír (b) (arna leasú leis an alt sin 4):
“(b) i gcás teaghlach a bhfuil níos mó ná aon leanbh amháin ar áireamh ann, £108—
(i) arna mhéadú de £23 in aghaidh gach linbh sa bhreis suas go dtí an cúigiú leanbh agus an cúigiú leanbh a áireamh, nó
(ii) arna mhéadú de cibé méideanna a bheidh forordaithe in aghaidh gach linbh sa bhreis suas go dtí cibé líon leanaí a bheidh forordaithe agus an líon leanaí sin a áireamh.”.
(2) Déantar leis seo alt 232C (2) (a cuireadh isteach le halt 13 den Acht Leasa Shóisialaigh, 1984) den Phríomh-Acht a leasú tríd an mír seo a leanas a chur in ionad mhír (b) (arna leasú le halt 4 d'Acht 1987):
“(b) i gcás teaghlach a bhfuil níos mó ná aon leanbh amháin ar áireamh ann, £16—
(i) arna mhéadú de £7 in aghaidh gach linbh sa bhreis suas go dtí an cúigiú leanbh agus an cúigiú leanbh a áireamh, nó
(ii) arna mhéadú de cibé rátaí a bheidh forordaithe in aghaidh gach linbh sa bhreis suas go dtí cibé líon leanaí a bheidh forordaithe agus an líon leanaí sin a áireamh.”.
(3) Bainfidh fo-alt (1) den alt seo le haon éileamh le haghaidh forlíonadh ar ioncam teaghlaigh a fhaightear an 28ú lá d'Iúil, 1988, nó dá éis.
Ranníocaí árachais shóisialaigh pá-choibhneasa (méadú ar an uasteorainn tuillimh).
6.—(1) Leasaítear leis seo alt 10 (1) den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (c) (a cuireadh isteach le halt 5 d'Acht 1987):
“(c) I gcás go raibh, i mbliain ranníoca áirithe, suim £16,200 de thuilleamh ináirithe ag ranníocóir fostaithe agus gur íocadh ranníocaí faoi mhír (b) i leith an tuillimh ináirithe sin, ní bheidh aon ranníoc eile den sórt sin iníoctha i leith aon tuillimh ináirithe de chuid an ranníocóra fhostaithe sin an bhliain ranníoca sin.”.
(2) Tiocfaidh an t-alt seo i ngníomh an 6ú lá d'Aibreán, 1988.
Ranníocaí fostaíochta.
7.—(1) Leasaítear leis seo alt 65 den Phríomh-Acht trí “0.5 faoin gcéad” a chur in ionad “0.43 faoin gcéad” (a cuireadh isteach le halt 7 d'Acht 1986), i míreanna (a) (ii) agus (b) d'fho-alt (2).
(2) Tiocfaidh an t-alt seo i ngníomh an 6ú lá d'Aibreán, 1988.
Sochar pá-choibhneasa.
8.—(1) Leasaítear leis seo alt 73 (a cuireadh isteach le halt 7 d'Acht 1987) den Phríomh-Acht trí “£66” a chur in ionad “£62”.
(2) Beidh éifeacht leis an alt seo i ndáil le haon tréimhse bhearnaithe fostaíochta dar tosach an 4ú lá d'Aibreán, 1988, nó dá éis.
Leasú ar alt 15 den Phríomh-Acht (rialacháin le haghaidh ranníocaí, etc.).
9.—Leasaítear leis seo alt 15 (1) den Phríomh-Acht tríd an mír seo a leanas a chur isteach i ndiaidh mhír (c):
“(cc) ús a bheidh dlite ar riaráistí ranníocaí fostaíochta a tharscaoileadh.”.
CUID III
Árachas Sóisialach do Dhaoine Féinfhostaithe
Leasú ar alt 2 den Phríomh-Acht (léiriú i gcoitinne).
10.—Leasaítear leis seo alt 2 (1) den Phríomh-Acht—
(a) tríd an míniú ar “ranníoc cáilitheach” a scriosadh, agus
(b) trí na mínithe seo a leanas a chur isteach:
“ciallaíonn ‘féinfhostaíocht inárachaithe’ féinfhostaíocht den chineál gur ranníocóir féinfhostaithe duine a bheadh ag gabháil di;
ciallaíonn ‘ranníoc cáilitheach’ an ranníoc fostaíochta nó an ranníoc féinfhostaíochta iomchuí a íocadh nó a d'íocfaí murach alt 10 (1) (c) nó alt 17C (d) nó (e) i leith aon duine árachaithe;
ciallaíonn ‘díolaíochtaí ináirithe’, i ndáil le ranníocóir féinfhostaithe, díolaíochtaí (seachas tuilleamh ináirithe, díolaíochtaí neamhairgid agus cibé díolaíochtaí eile a bheidh forordaithe) lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, lúide cibé méid den ranníoc inlamháilte dá dtagraítear i rialacháin 59 agus 60 de na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960) (a cuireadh isteach leis na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1972 (I.R. Uimh 260 de 1972)) a asbhainfear tráth íoctha na ndíolaíochtaí sin;
ciallaíonn ‘ioncam ináirithe”, i ndáil le ranníocóir féinfhostaithe, an t-ioncam comhiomlán (gan tuilleamh ináirithe, díolaíochtaí ináirithe, ioncam neamhairgid agus cibé ioncam eile a bheidh forordaithe a áireamh), ó gach bunadh in aghaidh na bliana ranníoca arna mheas de réir fhorálacha na nAchtanna Cánach Ioncaim, ach gan féachaint d'alt 2 nó d'alt 18 den Acht Airgeadais, 1969, nó (ach amháin i gcás duine lena mbaineann mír 1 de Chuid IIA den Chéad Sceideal) do Chaibidil 1 (a cuireadh isteach leis an Acht Airgeadais, 1980) de Chuid IX den Acht Cánach Ioncaim, 1967, tar éis cibé méid d'aon asbhaint a bhaint as an ioncam is asbhaint a lamháiltear de bhua na bhforálacha dá dtagraítear in alt 33 den Acht Airgeadais, 1975, atá le hasbhaint ón ioncam sin nó le fritháireamh ina aghaidh agus é á mhuirearú maidir le cáin ioncaim;
tá le ‘ranníocóir féinfhostaithe’ an bhrí a shanntar dó in alt 17A;
tá le ‘ranníoc féinfhostaíochta’ an bhrí a shanntar dó in alt 17B.”.
Caibidil 1A a chur isteach i gCuid II den Phríomh-Acht.
11.—Leasaítear leis seo an Príomh-Acht tríd an gCaibidil seo a leanas a chur isteach i gCuid II tar éis Chaibidil 1:
“Caibidil 1A | |
DAOINE ÁRACHAITHE, RANNÍOCAÍ FÉINFHOSTAÍOCHTA | |
Ranníocóirí féinfhostaithe. | 17A.—(1) Faoi réir an Achta seo— (a) is ranníocóir féinfhostaithe chun críocha an Achta seo gach duine os cionn 16 bliana d'aois agus faoi bhun aoise inphinsin (nach duine atá ar áireamh in aon cheann de na haicmí daoine a shonraítear i gCuid IIA den Chéad Sceideal) a bhfuil ioncam ináirithe nó díolaíochtaí ináirithe aige, is cuma an ranníocóir fostaithe é chomh maith, (b) gach duine a thiocfaidh chun bheith ina ranníocóir fostaithe nó ina ranníocóir féinfhostaithe den chéad uair tiocfaidh sé dá chionn sin chun bheith árachaithe faoin Acht seo agus leanfaidh sé, dá éis sin, ar feadh a shaoil de bheith árachaithe amhlaidh, agus (c) i gcás duine nár ranníocóir fostaithe é tráth ar bith, a thiocfaidh chun bheith ina ranníocóir féinfhostaithe den chéad uair measfar gurb é dáta a theacht faoi árachas an chéad lá den bhliain ranníoca ina dtiocfaidh sé chun bheith ina ranníocóir féinfhostaithe. (2) Faoi réir an Achta seo, má scoireann duine de bheith ina ranníocóir féinfhostaithe ar shlí seachas trí aois inphinsin a shlánú agus go mbeidh ranníocaí cáilitheacha aige i leith 156 sheachtain ranníoca ar a laghad, beidh sé, ar iarratas a dhéanamh sa tslí fhorordaithe agus laistigh den tréimhse fhorordaithe, i dteideal teacht chun bheith ina dhuine árachaithe ag íoc ranníocaí faoin Acht seo go saorálach (dá ngairtear ranníocóir saorálach san Acht seo). (3) Má thagann ranníocóir saorálach chun bheith ina ranníocóir féinfhostaithe scoirfidh sé de bheith ina ranníocóir saorálach. (4) Féadfar a fhoráil le rialacháin— (a) go n-áireofar i measc ranníocóirí féinfhostaithe aicmí daoine nó cuid d'aon aicme daoine den sórt a shonraítear nó a áirítear i gCuid IIA den Chéad Sceideal, (b) go gcuirfear leis na haicmí daoine a shonraítear i gCuid IIA den Chéad Sceideal, (c) go ndéanfar modhnú ar aon cheann d'fhorálacha an Achta seo a bhaineann le ranníocóirí féinfhostaithe. (5) Má bheartaítear rialacháin a dhéanamh chun críocha fho-alt (4), leagfar dréacht díobh faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin. (6) Tiocfaidh fo-alt (1) i ngníomh an 6 Aibreán, 1988. |
Ranníocaí a íoc isteach sa Chiste Árachais Shóisialaigh. | 17B.—(1) Chun críocha alt 9 beidh, maille leis na ranníocaí dá bhforáiltear leis an alt sin, ranníocaí (dá ngairtear ranníocaí féinfhostaíochta san Acht seo) ann i leith ranníocóirí féinfhostaithe. (2) Íocfar ranníocaí féinfhostaíochta isteach sa Chiste Árachais Shóisialaigh. |
Rátaí ranníocaí féinfhostaíochta agus ábhair ghaolmhara. | 17C.—Íocfaidh ranníocóirí féinfhostaithe ranníocaí féinfhostaíochta de réir na bhforálacha seo a leanas: (a) Faoi réir mhíreanna (b), (d) agus (k), más rud é in aon bhliain ranníoca go mbeidh ioncam ináirithe ag ranníocóir féinfhostaithe beidh ranníoc féinfhostaíochta iníoctha aige— (i) arb é a bheidh ann, le héifeacht ón 6 Aibreán, 1988, méid is ionann agus 3 faoin gcéad den ioncam ináirithe nó £208, cibé acu is mó, (ii) arb é a bheidh ann, le héifeacht ón 6 Aibreán, 1989, méid is ionann agus 4 faoin gcéad den ioncam ináirithe nó £208, cibé acu is mó, agus (iii) arb é a bheidh ann, le héifeacht ón 6 Aibreán, 1990, méid is ionann agus 5 faoin gcéad den ioncam ináirithe nó £208, cibé acu is mó. (b) Más rud é maidir le haon bhliain ranníoca go gcuirfidh na Coimisinéirí Ioncaim in iúl do ranníocóir féinfhostaithe nach gá dó tuairisceán ar ioncam a thabhairt de réir bhrí alt 48 (1) den Acht Airgeadais, 1986, íocfaidh an ranníocóir féinfhostaithe ranníocaí féinfhostaíochta (cibé acu ina dtráthchodanna nó ar shlí eile de réir mar a fhorordófar) arb é a méid £104 i leith na bliana ranníoca sin. (c) Faoi réir mhíreanna (d) agus (k), más rud é go ndéanfar íocaíocht in aon bhliain ranníoca le ranníocóir féinfhostaithe i leith díolaíochtaí ináirithe an ranníocóra fhéinfhostaithe sin, beidh ranníoc féinfhostaíochta iníoctha aige— (i) arb é a bheidh ann, le héifeacht ón 6 Aibreán, 1988, méid is ionann agus 3 faoin gcéad de na díolaíochtaí ináirithe nó £208, cibé acu is mó, (ii) arb é a bheidh ann, le héifeacht ón 6 Aibreán, 1989, méid is ionann agus 4 faoin gcéad de na díolaíochtaí ináirithe nó £208, cibé acu is mó, agus (iii) arb é a bheidh ann le héifeacht ón 6 Aibreán, 1990, méid is ionann agus 5 faoin gcéad de na díolaíochtaí ináirithe nó £208, cibé acu is mó: (d) Ní bheidh ranníocaí faoi mhír (a) nó (c) iníoctha in aon bhliain ranníoca ar an oiread (más ann) d'ioncam ináirithe nó de dhíolaíochtaí ináirithe ranníocóra fhéinfhostaithe don bhliain sin a bheidh de bharrachas ar £16,200. (e) Ní bheidh an ranníoc féinfhostaíochta is iníoctha ag ranníocóir féinfhostaithe de réir mhír (a), (b) nó (c), cibé acu is iomchuí, iníoctha i gcás ranníocóra fhéinfhostaithe a fhaigheann aon cheann díobh seo a leanas: (i) pinsean baintrí (ranníocach); (ii) pinsean baintrí (neamhranníocach); (iii) sochar banchéile thréigthe; (iv) liúntas banchéile thréigthe; (v) sochar báis mar phinsean baintrí faoi alt 50; (vi) liúntas cúnaimh shóisialaigh faoi alt 197; nó (vii) íocaíocht ar comhréir le pinsean dá dtagraítear i bhfomhír (i) nó (v) ó údarás inniúil Ballstáit (seachas an Stát) de chuid na gComhphobal Eorpach faoi reachtaíocht lena mbaineann rialacháin na gComhphobal ar fheidhmiú scéimeanna slándála sóisialaí i leith daoine fostaithe agus a dteaghlach a ghluaiseann laistigh de chríoch na gComhphobal Eorpach. (f) Le linn na tréimhse trí mhí dar tús an 1 Deireadh Fómhair, 1990, déanfaidh an tAire, i gcomhairle leis an Aire Airgeadais, forálacha na Caibidle seo agus Chaibidlí 7 agus 11 a athbhreithniú a mhéid a bhaineann siad le ranníocóirí féinfhostaithe. (g) Faoi réir rialachán faoi alt 17D, i gcás gur íoc ranníocóir féinfhostaithe ranníoc féinfhostaíochta de mhéid nach lú ná an méid a bheidh sé faoi dhliteanas a íoc faoi mhír (a) nó an méid a shonraítear i mír (b), cibé acu is iomchuí, measfar gur íoc sé ranníocaí in aghaidh gach seachtaine ranníoca sa bhliain ranníoca sin agus, i gcás ar lú an ranníoc a íocadh ná an méid iomchuí a dúradh measfar nár íoc an ranníocóir féinfhostaithe aon ranníoc i leith aon seachtaine den bhliain ranníoca sin. (h) Féadfaidh an tAire le rialacháin an tsuim a shonraítear i mír (d) a athrú agus beidh éifeacht leis an athrú sin ó thús na bliana ranníoca díreach i ndiaidh na bliana ina ndearnadh na rialacháin. (i) I gcás go mbeartaítear rialacháin a dhéanamh faoi mhír (h), leagfar dréacht de na rialacháin atá beartaithe faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin. (j) Faoi réir fho-alt (3) d'alt 17G, déanfar neamhshuim de ranníocaí féinfhostaíochta nuair a bheifear á chinneadh an bhfuil na coinníollacha ranníoca d'aon sochar seachas pinsean seanaoise (ranníocach), pinsean baintrí (ranníocach) nó liúntas dílleachta (ranníocach) comhlíonta. (k) Duine a ndlífí air, murach an mhír seo, ranníocaí £208 a íoc faoi mhír (a) agus faoi mhír (c) ní dhlífidh sé ach ranníoc singil £208 a íoc. |
Rialacháin lena bhforáiltear ranníocaí is iníoctha a chinneadh. | 17D.—(1) Faoi réir fho-alt (2), féadfar foráil a dhéanamh le rialacháin le haghaidh ranníocaí is iníoctha, méid nó rátaí na ranníocaí sin agus na seachtainí ranníoca ar ina leith a mheasfar na ranníocaí sin a bheith íoctha, a chinneadh i gcás duine— (a) a thiocfaidh chun bheith ina ranníocóir féinfhostaithe den chéad uair, (b) a scoirfidh de bheith ina ranníocóir féinfhostaithe, (c) ar ranníocóir fostaithe agus ranníocóir féinfhostaithe é cibé acu go comhthréimhseach nó nach ea, (d) a mbeidh in aon bhliain ranníoca díolaíochtaí ináirithe aige ach nach mbeidh ioncam ináirithe aige, (e) a mbeidh in aon bhliain ranníoca díolaíochtaí ináirithe agus ioncam ináirithe aige, (f) a mbeidh in aon bhliain ranníoca díolaíochtaí ináirithe aige a bhaineann le tréimhse is lú ná an bhliain iomlán, nó (g) a ndlífear air i leith na bliana ranníoca dar críoch an 5 Aibreán, 1989, ranníoc féinfhostaíochta £104 a íoc. (2) Ní chuirfidh rialacháin a dhéanfar faoi fho-alt (1) faoi deara do dhuine árachaithe ranníocaí a íoc ar an mbarrachas os cionn £16,200 de chomhiomlán a thuilleamh ináirithe, a dhíolaíochtaí ináirithe agus a ioncaim ináirithe, san iomlán, in aon bhliain ranníoca. (3) Chun críocha an ailt seo ciallaíonn ‘ranníocaí’ ranníocaí fostaíochta is iníoctha faoi alt 10 agus ranníocaí féinfhostaíochta is iníoctha faoi alt 17C. |
Rialacháin lena ndéantar athrú ar rátaí íocaíochta ranníocaí féinfhostaíochta. | 17E.—(1) Féadfar le rialacháin na rátaí nó na méideanna ranníocaí féinfhostaíochta a athrú. (2) I gcás go mbeartaítear rialacháin a dhéanamh faoi fho-alt (1), leagfar dréacht díobh faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin. |
Rialacháin chun ranníocaí féinfhostaíochta etc. a bhailiú. | 17F.—(1) Chun críocha ranníocaí féinfhostaíochta is iníoctha faoi alt 17C (b) agus (c), féadfar le rialacháin foráil do na nithe seo a leanas— (a) an t-am agus an modh chun ranníocaí féinfhostaíochta a íoc, (b) ranníocaí féinfhostaíochta a bhailiú agus a ghnóthú agus sonraí a thabhairt i ndáil le ranníocaí féinfhostaíochta, (c) ús a mhuirearú ar riaráistí ranníocaí féinfhostaíochta, (d) ús a tharscaoileadh a bheidh dlite ar riaráistí ranníocaí féinfhostaíochta, (e) na méideanna a mheas a bheidh dlite i leith ranníocaí féinfhostaíochta agus achomhairc i ndáil leis na meastacháin sin, (f) fostóirí do thabhairt tuairisceán i ndáil le tréimhsí féinfhostaíochta inárachaithe, (g) fostóir do bhaint as díolaíochtaí ináirithe ranníocóra fhéinfhostaithe aon ranníoc féinfhostaíochta a gcreideann an fostóir le réasún go bhfuil sé dlite den ranníocóir agus coigeartú in aon chás ró-asbhainte, agus (h) aon ní a bhaineann nó a ghabhann le haon ní dá dtagraítear in aon cheann de na míreanna sin roimhe seo den fho-alt seo. (2) Gan dochar do ghinearáltacht fho-alt (1), féadfar le rialacháin faoin bhfo-alt sin foráil d'aon fheidhm a bhaineann le ní dá dtagraítear san fho-alt sin a shannadh don Ard-Bhailitheoir nó do cibé duine a bheidh sonraithe. (3) Maidir le forálacha aon achtacháin nó ionstraime a dhéantar faoi reacht a bhaineann le cáin ioncaim a mheas, a bhailiú nó a ghnóthú nó le taifid a iniúchadh chun na gcríoch sin nó a bhaineann le hachomhairc i ndáil le cáin ioncaim, beidh acu, fara aon mhodhnuithe is gá, feidhm i ndáil le ranníocaí féinfhostaíochta i leith díolaíochtaí ináirithe atá de dhualgas ar an Ard-Bhailitheoir a bhailiú mar atá feidhm acu i ndáil le cáin ioncaim. (4) Déanfar ranníocaí féinfhostaíochta is iníoctha ag ranníocóir féinfhostaithe in aghaidh bliana ranníoca faoi alt 17C (a) i leith ioncaim ináirithe, a mheasúnú, a mhuirearú agus a íoc ar gach slí ionann is dá mba mhéid cánach ioncaim iad agus féadfar iad a shonrú mar aon suim amháin (dá ngairtear ‘an tsuim chomhiomlánaithe’ anseo ina dhiaidh seo san fho-alt seo) leis an gcáin ioncaim a bheidh in aon ríomh nó measúnacht i leith cánach ioncaim a dhéanfaidh ranníocóir féinfhostaithe nó a dhéanfar air don bhliain mheasúnachta (de réir bhrí na nAchtanna Cánach Ioncaim) a bheidh comhthráthach leis an mbliain ranníoca agus chun na críche sin féadfar na ranníocaí féinfhostaíochta a shonrú amhlaidh d'ainneoin nach bhfuil aon mhéid cánach ioncaim sa ríomh nó sa mheasúnacht sin agus beidh feidhm ag na forálacha go léir de na hAchtanna Cánach Ioncaim, seachas aon fhorálacha den sórt sin a mhéid a bhaineann siad le haon liúntas, asbhaint nó faoiseamh a dheonú, ionann is mba shuim shingil chánach ioncaim an tsuim chomhiomlánaithe. (5) I gcás go mbeidh éifeacht maidir leis an mbliain mheasúnachta le rogha a dhéantar nó a mheasfar a bheith déanta faoi alt 195 den Acht Cánach Ioncaim, 1967, déanfar na ranníocaí féinfhostaíochta is iníoctha ag banchéile a mhuirearú, a bhailiú agus a ghnóthú ionann is dá mba iad ranníocaí a fearchéile iad ar choinníoll nach bhfearfaidh forálacha an fho-ailt seo ar an gceist i dtaobh méid na ranníocaí féinfhostaíochta is iníoctha amhlaidh i leith an fhearchéile nó an bhanchéile. (6) In aon imeachtaí a thionscnófar de bhua an Achta seo, aon deimhniú a airbheartaíonn a bheith sínithe ag an Ard-Bhailitheoir nó ag oifigeach a bheidh ceaptha go cuí ag an Aire chuige sin agus a dheimhníonn go bhfuil méid i leith ranníoca fhostaíochta nó fhéinfhostaíochta dlite agus iníoctha ag an gcosantóir beidh sé ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an méid sin dlite agus iníoctha amhlaidh. |
Ranníocaí saorálacha. | 17G.—(1) Is de réir ráta £208 i mbliain ranníoca, a bheidh iníoctha cibé tráth nó tráthanna agus ar cibé dóigh a fhorordóidh an tAire, a bheidh ranníoc saorálach i gcás duine a thiocfaidh chun bheith ina ranníocóir saorálach faoi alt 17A (2). (2) Aon ranníocaí saorálacha a íocfaidh duine faoi fho-alt (1), déanfar neamhshuim díobh, faoi réir fho-alt (3), do gach sochar seachas pinsean seanaoise (ranníocach), pinsean baintrí (ranníocach) agus liúntas dílleachta (ranníocach). (3) Aon ranníocaí féinfhostaíochta a íocfaidh duine, is ranníocóir saorálach a thiocfaidh chun bheith ina ranníocóir féinfhostaithe an 6 Aibreán, 1988, nó dá éis, agus aon ranníocaí saorálacha dá éis sin a íocfaidh daoine den sórt sin, beidh siad ináirithe freisin— (a) i gcás duine ar cinneadh a ráta ranníoca shaorálaigh faoi alt 11 (1) (b) (i) díreach sular scoir sé de bheith ina ranníocóir saorálach, do shochar banchéile thréigthe, (b) i gcás duine ar cinneadh a ráta ranníoca shaorálaigh faoi alt 11 (1) (b) (ii) díreach sular scoir sé de bheith ina ranníocóir saorálach, do phinsean scoir, do shochar banchéile thréigthe agus do dheontas báis, agus (c) i gcás duine ar cinneadh a ráta ranníoca shaorálagh faoi alt 11 (1) (b) (iii) díreach sular scoir sé de bheith ina ranníocóir saorálach, do phinsean scoir agus do dheontas báis. (4) Measfar, maidir le ranníoc saorálach a íocadh faoi fho-alt (1), gur íocadh é in aghaidh gach seachtaine ranníoca sa bhliain ranníoca sin. (5) Tiocfaidh an t-alt seo i ngníomh an 6 Aibreán, 1988.”. |
Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.
12.—Leasaítear leis seo an Chéad Sceideal a ghabhann leis an bPríomh-Acht tríd an gCuid seo a leanas a chur isteach i ndiaidh Chuid II:
“CUID IIA
RANNÍOCÓIRÍ FÉINFHOSTAITHE EISCTHE
1. Gaol forordaithe leis an ranníocóir féinfhostaithe nach comhpháirtí é, i gcás go mbeidh sé páirteach i ngnó an ranníocóra fhéinfhostaithe agus go ndéanfaidh sé na tascanna céanna nó tascanna foghabhálacha.
2. Ranníocóir féinfhostaithe atá, de bhua fhorálacha ailt 137 agus 138, ag fáil cúnaimh dhífhostaíochta.
3. Duine a mbeidh comhiomlán a ioncaim ináirithe, a dhíolaíochtaí ináirithe nó a thuillimh ináirithe (más ann) go huile, sula n-asbhainfear an oiread sin d'aon asbhaint—
(a) a lamháiltear de bhua na bhforálacha dá dtagraítear in alt 33 den Acht Airgeadais, 1975, a asbhaint nó a fhritháireamh in aghaidh ioncaim agus é á mhuirearú i leith cánach ioncaim, nó
(b) a lamháiltear de réir rialacháin 59 agus 60 de na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960) (a cuireadh isteach leis na Rialacháin Cánach Ioncaim (Fostaíochtaí), 1972 (I.R. Uimh. 260 de 1972)), a asbhaint ar dhíolaíochtaí nó tuilleamh a íoc,
faoi bhun méid forordaithe.
4. Ranníocóir fostaithe nó duine a bheidh ag fáil pinsin a thig as fostaíocht roimhe sin agus i gcás ceachtar acu nach mbeidh ioncam lena mbaineann Caibidil II nó III de Chuid IV den Acht Cánach Ioncaim, 1967, ar áireamh san ioncam ináirithe don bhliain ranníoca.
5. Duine a bheidh fostaithe in aon fhostaíocht nó in aon fhostaíochtaí a shonraítear i Rialacháin faoi alt 7, ar fostaíochtaí iad nach n-áirítear na ranníocaí is iníoctha maidir leo faoi na Rialacháin sin ach amháin i ndáil le pinsean baintrí (ranníocach), sochar banchéile thréigthe no liúntas dílleachta (ranníocach) a dheonú agus nach n-áirítear iad i ndáil le haon sochar eile a dheonú.”.
Leasú ar alt 78 den Phríomh-Acht (pinsean seanaoise (ranníocach)).
13.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 78:
“78A. Chun críocha na Caibidle seo i gcás duine a thiocfaidh chun bheith ina ranníocóir féinfhostaithe an 6 Aibreán, 1988, agus ar ranníocóir fostaithe é tráth ar bith roimh an dáta sin measfar gurb é an dáta ar tháinig sé faoi árachas den chéad uair nó an 6 Aibreán, 1988, cibé acu is fabhraí dó, an dáta ar tháinig sé faoi árachas:
Ar choinníoll má mheastar amhlaidh faoi dháta seachas an dáta ar tháinig an t-éilitheoir faoi árachas den chéad uair, go measfar gurb é an dáta sin an dáta ar tháinig sé faoi árachas chun críocha mhíreanna (a) agus (c) d'alt 79 (1).”.
Leasú ar alt 93 den Phríomh-Acht (pinsean baintrí (ranníocach)).
14.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 93:
“93A. Chun críocha alt 93 (1) (b) i gcás duine a thiocfaidh chun bheith ina ranníocóir féinfhostaithe an 6 Aibreán, 1988, agus ar ranníocóir fostaithe é tráth ar bith roimh an dáta sin measfar gurb é an dáta ar tháinig sé faoi árachas den chéad uair nó an 6 Aibreán, 1988, cibé acu is fabhraí dó, an dáta ar tháinig sé faoi árachas.
Cinntí.
15.—Aon cheist—
(a) i dtaobh cibé acu atá nó a bhí fostaíocht ina féinfhostaíocht inárachaithe,
(b) i dtaobh cibé acu atá nó a bhí duine i bhféinfhostaíocht inárachaithe, nó
(c) i dtaobh an ráta ranníoca féinfhostaíochta is iníoctha nó ab iníoctha ag ranníocóir féinfhostaithe,
is oifigeach breithiúnachta a chinnfidh í de réir Chuid VIII den Phríomh-Acht.
Feidhmiú fhorálacha an Phríomh-Achta a bhaineann le ranníocóirí féinfhostaithe agus le ríomh ranníocaí.
16.—(1) Féadfaidh an tAire le rialacháin aon fhorálacha den Phríomh-Acht a mbeidh feidhm acu maidir le ranníocóirí fostaithe nó le ranníocaí fostaíochta a chur chun feidhme (fara nó d'éagmais modhnaithe) maidir le ranníocóirí féinfhostaithe agus ranníocaí féinfhostaíochta is iníoctha faoi mhír (a), (b) nó (c) d'alt 17C den Phríomh-Acht.
(2) Féadfar a fhoráil le rialacháin go ndéanfar coigeartuithe nuair a bheidh méideanna is iníoctha i leith ranníocaí féinfhostaíochta á ríomh chun áireamh a éascú agus chun méideanna nach mó ná 5p a dhíchur as ranníocaí féinfhostaíochta agus chun méideanna is mó ná 5p ach is lú ná 10p a chothromú suas go dtí 10p.
Forálacha ginearálta i dtaobh Rialachán.
17.—Beidh an méid seo a leanas faoi réir cheadú an Aire Airgeadais—
(a) rialacháin chun críocha ailt 10, 17D agus 17F den Phríomh-Acht agus mhíreanna 1 agus 3 de Chuid IIA den Dara Sceideal a ghabhann leis an bPríomh-Acht agus alt 16 (1) den Acht seo,
(b) dréacht de rialacháin arna ndéanamh faoi ailt 17A (4), 17C (h) agus 17E den Phríomh-Acht.
Cumhacht chun deacrachtaí a shárú.
18.—(1) Más rud é in aon chás go mbainfidh aon deacracht leis an gCuid seo a thabhairt i ngníomh féadfaidh an tAire, le toiliú an Aire Airgeadais, aon ní a dhéanamh le hordú a dhealraítear a bheith riachtanach nó fóirsteanach chun an Chuid seo a thabhairt i ngníomh agus féadfar forálacha na Coda seo a mhodhnú le haon ordú den sórt sin a mhéid a dhealraítear a bheith riachtanach nó fóirsteanach chun éifeacht a thabhairt don ordú.
(2) Gach ordú a dhéanfaidh an tAire faoin alt 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 t-ordú a leagan faoina bhráid rún a rith ag neamhniú an ordaithe sin, beidh an t-ordú sin ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú sin.
(3) Ní fhéadfar aon ordú a dhéanamh faoin alt seo ar bhliain amháin a bheith caite tar éis thosach feidhme an ailt seo.
CUID IV
Leasuithe Ilghnéitheacha
An Probation of Offenders Act, 1907, a fheidhmiú maidir le daoine áirithe.
19.—I gcás—
(a) go gcúiseofar duine i gcion i ndáil le haon sochar, pinsean, cúnamh nó liúntas a fháil faoin bPríomh-Acht nó faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú fhorálacha an Phríomh-Achta, agus
(b) go mbeartóidh an chúirt ordú a dhéanamh faoi alt 1 (1) den Probation of Offenders Act, 1907,
ní dhéanfaidh an chúirt an t-ordú sin go dtí gur deimhin léi go mbeidh aon mhéideanna aisíoctha a dhlífear a aisíoc i leith an tsochair, an phinsin, an chúnaimh nó an liúntais sin.
Forálacha a bhaineann le hionchúisimh.
20.—(1) Ní dhéanfar imeachtaí i leith ciona faoin bPríomh-Acht nó faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú fhorálacha an Phríomh-Achta, a thionscnamh ach amháin ag an Aire nó le toiliú an Aire nó ag oifigeach a bheidh údaraithe chuige sin le treoracha speisialta nó ginearálta ón Aire.
(2) Féadfar ionchúiseamh i leith ciona achomair faoin bPríomh-Acht nó faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú fhorálacha an Phríomh-Achta a thionscnamh ar agra an Aire.
(3) D'ainneoin fhorálacha fho-alt (1) den alt seo nó aon fhoráil in aon achtachán a shonraíonn an tréimhse ar féidir imeachtaí a thionscnamh lena linn, féadfar ionchúiseamh i leith ciona achomair faoin bPríomh-Acht no faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú fhorálacha an Phríomh-Achta a thionscnamh tráth ar bith laistigh de cibé tréimhse díobh seo a leanas is deireanaí a rachaidh in éag—
(a) an tréimhse sé mhí dar tosach an dáta ar tháinig leorfhianaise i seilbh an Aire le gur chóir an t-ionchúiseamh sin a thionscnamh, nó
(b) an tréimhse dhá bhliain dar tosach an dáta a rinneadh an cion.
(4) Chun críocha fho-alt (3) den alt seo, is leorfhianaise, go dtí go suífear a mhalairt, maidir leis an dáta ar tháinig an fhianaise sin a dúradh i seilbh an Aire, deimhniú arna shéalú le séala oifigiúil an Aire ag lua an dáta sin.
(5) Má tharlaíonn in ionchúiseamh i leith ciona faoin bPríomh-Acht nó faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú fhorálacha an Phríomh-Achta, go suífear chun sástacht na cúirte—
(a) go ndearna duine (dá ngairtear an cosantóir san alt seo) iarratas ar aon sochar, cúnamh, liúntas nó forlíonadh faoi Chodanna II, III, IV nó IVA den Phríomh-Acht, agus
(b) go ndearnadh de thoradh an iarratais sin aon sochar, cúnamh, liúntas nó forlíonadh den sórt sin a íoc le haon duine (cibé acu arbh é an sochar, an cúnamh, an liúntas nó an forlíonadh sin a iarradh nó nárbh é agus cibé acu ar leis an gcosantóir nó nár leis a íocadh é),
toimhdeofar gur thug an cosantóir aon fhaisnéis a bheidh san iarratas (nó gur chuir sé faoi deara í a thabhairt thar a cheann) agus, i gcás gur faisnéis bhréagach an fhaisnéis sin, gurbh eol dó go hiomlán gurbh fhaisnéis bhréagach í agus gur thug sé í le hintinn go meabhlódh sí; ach féadfar an toimhde sin a fhrisnéis.
(6) Chun imeachtaí a thionscnamh faoin bPríomh-Acht, deimhniú a airbheartaíonn a bheith tugtha ag oifigeach don Aire a bheidh údaraithe chuige sin ag an Aire agus a bheith sínithe ag an oifigeach sin, lena ndeimhnítear na fíorais seo a leanas, eadhon, gur oifigeach don Aire duine agus go bhfuil sé údaraithe faoi threoir speisialta nó ginearálta ón Aire na himeachtaí sin a thionscnamh, nó gur thoiligh an tAire le tionscnamh na n-imeachtaí sin, beidh sé ina leorfhianaise in aon imeachtaí dlíthiúla ar na nithe a dheimhnítear sa deimhniú go dtí go suífear a mhalairt.
(7) In aon imeachtaí i leith ciona faoi Chuid II, nó faoi Chaibidil 2 de Chuid III, den Phríomh-Acht nó faoi rialacháin arna ndéanamh faoi réim nó d'fheidhmiú na bhforálacha sin, beidh banchéile nó fearchéile an duine a cúisíodh sa chion, inniúil d'ainneoin aon achtacháin eile ar fhianaise a thabhairt, cibé acu ar son nó in aghaidh an duine sin, ach ní inordaithe don bhanchéile ná don fhearchéile fianaise a thabhairt ná, le linn fianaise a thabhairt, aon eolas a nochtadh a thug an duine sin di nó dó, de réir mar a bheidh, le linn an phósta.
(8) Aisghairtear leis seo na forálacha seo a leanas:
(a) sa Phríomh-Acht—
(i) alt 116,
(ii) alt 145,
(iii) alt 168,
(iv) fo-ailt (4) agus (5) d'alt 188, agus
(v) fo-ailt (4) agus (5) d'alt 231;
(b) in Acht 1986, alt 20.
Pionóis a mhéadú i gcás ciontú ar díotáil.
21.—Duine a chiontófar ar díotáil i gcion dá bhforáiltear fíneáil nó téarma príosúnachta in aon alt den Phríomh-Acht a shonraítear sa Tábla a ghabhann leis an alt seo dlífear—
(a) in ionad na fíneála a fhoráiltear don chiontú sin in aon alt den sórt sin, fíneáil nach mó ná £10,000, nó
(b) in ionad an téarma príosúnachta a fhoráiltear don chiontú sin in aon alt den sórt sin, téarma príosúnachta nach faide ná trí bliana,
nó an fhíneáil sin agus an phríosúnacht sin le chéile, a chur air.
AN TÁBLA |
Alt 114 (4) (arna leasú le halt 15 d'Acht 1986); |
Alt 143A (5) (a cuireadh isteach le halt 13 d'Acht 1985); |
Ailt 115 (1), 115 (2), 115 (3), 144 (1), 144 (2), 169 (1), 174 (2), 188 (1), 231 (1) agus 294 (arna leasú le halt 12 d'Acht 1985). |
Méaduithe ar fhíneálacha áirithe i gcás ciontú go hachomair.
22.—Leasaítear leis seo an Príomh-Acht—
(a) trí “£1,000” a chur in ionad “£500” (a cuireadh isteach le halt 12 d'Acht 1985), in alt 185 (3), agus
(b) trí “£500” a chur in ionad “£100” in alt 298 (10).
Tréimhsí bearnaithe fostaíochta le cur san áireamh d'fhonn teideal chun sochair a fhionnadh.
23.—(1) Leasaítear leis seo alt 22 (a bhaineann le ré na híocaíochta i gcás sochair mhíchumais) den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (1):
“(b) roimh an lá sin go raibh teideal ag an duine sin, i leith aon tréimhse bearnaithe fostaíochta (cibé acu is cuid de an lá sin nó nach ea) le linn na tréimhse dar tosach an dáta sé bliana roimh an 5ú lá d'Aibreán díreach roimh an mbliain sochair ina dtarlaíonn an lá sin, agus dar críoch an lá sin, chun sochair mhíchumais in aghaidh 312 lá,”.
(2) Bainfidh an t-alt seo le haon éileamh ar shochar míchumais a fhaightear an 6ú lá d'Aibreán, 1988, nó dá éis.
Méideanna is iníoctha mar shochar díobhála agus mar chúnamh dífhostaíochta.
24.—(1) Leasaítear leis seo alt 42 den Phríomh-Acht (a bhaineann le teideal chun sochair dhíobhála) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5):
“(5) Is é an méid is iníoctha mar shochar díobhála in aghaidh aon lae áirithe éagumais an séú cuid den ráta seachtainiúil iomchuí faoi réir an choinníll go ndéanfar an méid iomlán a bheidh á íoc tráth ar bith de bhua an fho-ailt seo a chothromú suas go dtí an 10p is gaire i gcás gur iolraí ar 5p é ach nach iolraí freisin ar 10p é agus a chothromú go dtí an 10p is gaire i gcás nach iolraí ar 5p ná 10p é.”.
(2) Leasaítear leis seo alt 150 den Phríomh-Acht (a bhaineann le cúnamh dífhostaíochta a íoc) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) Is é an méid is iníoctha mar chúnamh dífhostaíochta in aghaidh aon lae dífhostaíochta an séú cuid den ráta seachtainiúil iomchuí faoi réir an choinníll go ndéanfar an méid iomlán a bheidh á íoc tráth ar bith de bhua an fho-ailt seo a chothromú suas go dtí an 10p is gaire is gcás gur iolraí ar 5p é ach nach iolraí freisin ar 10p é agus a chothromú go dtí an 10p is gaire i gcás nach iolraí ar 5p ná 10p é.”.
(3) (a) Tiocfaidh fo-alt (1) den alt seo i ngníomh an 25ú lá d'Iúil, 1988, agus
(b) tiocfaidh fo-alt (2) den alt seo i ngníomh an 20ú lá d'Iúil, 1988.
Éifeacht acmhainne ar rátaí cúnaimh dhífhostaíochta.
25.—(1) Leasaítear leis seo alt 140 den Phríomh-Acht (a bhaineann le héifeacht acmhainne ar rátaí a mbeidh cúnamh dífhostaíochta iníoctha dá réir) tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (1):
“(b) má bhíonn acmhainn aige, de réir ráta is ionann agus an ráta sceidealta arna laghdú 10p sa tseachtain in aghaidh gach 10p nó cuid de 10p dá acmhainn.”.
(2) Leasaítear leis seo alt 12 den Acht Leasa Shóisialaigh (Uimh. 2), 1985 (a bhaineann le lánúineacha pósta a bheith i dteideal cúnaimh dhífhostaíochta) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás nach cleithiúnaí aosaithe céile iarratasóra ar chúnamh dífhostaíochta, is de réir ráta is ionann agus an ráta sceidealta arna laghdú 10p in aghaidh gach 20p nó cuid de 20p dá chuid acmhainne a bheidh cúnamh dífhostaíochta iníoctha leis an iarratasóir.”.
(3) Tiocfaidh an t-alt seo i ngníomh an 20ú lá d'Iúil, 1988.
Forálacha a bhaineann le híocaíochtaí ó údaráis áitiúla a aisghairm.
26.—(1) Aisghairtear leis seo ailt 153 (a bhaineann le híocaíochtaí leis an Aire ó údaráis áitiúla) agus 154 (a bhaineann le deimhnithe luachála) den Phríomh-Acht.
(2) Tiocfaidh an t-alt seo i ngníomh an 1ú lá d'Eanáir, 1989.
Leasú ar an Acht um Scéim Ranníocaí Fostaíochta Fostóirí, 1981.
27.—Leasaítear leis seo an tAcht um Scéim Ranníocaí Fostaíochta Fostóirí, 1981—
(a) tríd an alt seo a leanas a chur in ionad alt 4:
“4. Aistreofar an t-airgead a bheidh chun creidmheas na scéime go dtí cuntas Chiste na nDíobhálacha Ceirde lena mbaineann alt 67 den Acht Leasa Shóisialaigh (Comhdhlúthú), 1981.”, agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6) d'alt 6:
“(6) Íocfaidh na Coimisinéirí Ioncaim leis an Aire Leasa Shóisialaigh an t-airgead go léir a bheidh íoctha i leith an ranníoca fostaíochta fostóra agus aistreoidh an tAire sin é go dtí cuntas Chiste na nDíobhálacha Ceirde dá dtagraítear in alt 4 den Acht seo.”.
Liúntas réamhscoir.
28.—(1) Leasaítear leis seo an Príomh-Acht—
(a) tríd an mír bhreise seo a leanas a chur isteach i bhfo-alt (1) d'alt 134 (a bhaineann leis an gcineál cúnaimh):
“(k) liúntas réamhscoir.”,
(b) tríd an gCaibidil seo a leanas a chur isteach i gCuid III i ndiaidh Chaibidil 2:
“Caibidil 2A | |
LIÚNTAS RÉAMHSCOIR | |
Teideal chun liúntais réamhscoir. | 156A.—Faoi réir na Caibidle seo, beidh liúntas (dá ngairtear ‘liúntas réamhscoir’ sa Chaibidil seo) iníoctha, faoi réir rialachán, maidir le haon tréimhse scoir le duine— (a) a mbeidh an aois a shonraítear le rialacháin slánaithe aige ach nach mbeidh aois inphinsin slánaithe aige, (b) a raibh sochar dífhostaíochta nó cúnamh dífhostaíochta á fháil aige ar feadh 390 lá ar a laghad in aghaidh aon tréimhse leanúnaí dífhostaíochta sa tréimhse díreach roimhe sin mar a fhorléirítear de réir alt 135 (2), (c) a chomhlíonfaidh na coinníollacha maidir le hacmhainn a fhorordaítear chun críocha na Caibidle seo, agus (d) a bheadh in aon chás eile i dteideal cúnaimh dhífhostaíochta de réir an ráta sceidealta arna chinneadh de réir alt 140 (1) (a) nó de réir cibé rátaí eile a fhorordófar. |
An ráta liúntais réamhscoir. | 156B.—Faoi réir rialachán faoi alt 156C, is de réir an ráta a bheadh i bhfeidhm dá mbeadh an duine i dteideal cúnaimh dhífhostaíochta faoi Chaibidil 2 de Chuid III a bheidh an ráta seachtainiúil liúntais réamhscoir. |
Rialacháin. | 156C.—(1) Faoi réir cheadú an Aire Airgeadais féadfaidh an tAire rialacháin a dhéanamh chun éifeacht a thabhairt don Chaibidil seo. (2) Maidir le rialacháin faoin alt seo féadfaidh siad go sonrach agus gan dochar do ghinearáltacht fho-alt (1)— (a) an aois a shonrú chun críocha alt 156A (a), (b) na coinníollacha a bheidh le comhlíonadh maidir le hacmhainn a fhorordú chun críocha alt 156A (c), (c) na tréimhsí a shonrú a measfar gur tréimhsí scoir iad chun críocha na Caibidle seo, agus (d) aon fhorálacha den Acht seo nó rialacháin faoi a chur chun feidhme (fara nó d'éagmais modhnaithe), nó forálacha a dhéanamh (fara nó d'éagmais modhnaithe) ar comhréir le haon fhorálacha den Acht seo nó le rialacháin faoi. (3) Féadfaidh an tAire, faoi réir cheadú an Aire Airgeadais, an ráta seachtainiúil liúntais réamhscoir faoi alt 156B a athrú le rialacháin ach ní laghdóidh aon athrú den sórt sin na rátaí seachtainiúla ab infheidhme díreach roimh thosach feidhme na rialacháin sin.”. |
(2) Tiocfaidh an t-alt seo i ngníomh cibé lá a cheapfaidh an tAire le hordú.
Fostaíocht inárachaithe (díobhálacha ceirde).
29.—Leasaítear leis seo alt 38 den Phríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (f) d'fho-alt (3):
“(f) fostaíocht, ar shlí seachas faoi chonradh seirbhíse, a shonraítear i mír 12 de Chuid I den Chéad Sceideal.”,
agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (11) (a cuireadh isteach le halt 16 den Acht Leasa Shóisialaigh, 1983):
“(11) Le linn do dhuine atá dífhostaithe a bheith ag freastal ar chúrsa oiliúna a sholáthraigh nó a cheadaigh An Foras Áiseanna Saothair, An Chomhairle Oiliúna Talmhaíochta nó An Chomhairle um Oideachas, Earcaíocht agus Oiliúint, Teoranta, measfar chun críocha na Coda seo é a bheith i bhfostaíocht inárachaithe (díobhálacha ceirde) agus é a bheith fostaithe ag an bhForas Áiseanna Saothair, ag an gComhairle Oiliúna Talmhaíochta nó ag an gComhairle um Oideachas, Earcaíocht agus Oiliúint, Teoranta (de réir mar a bheidh).”.
Coinníollacha chun pinsin seanaoise agus baintrí (ranníocach) agus sochar banchéile thréigthe a fháil.
30.—Leasaítear leis seo an Príomh-Acht—
(a) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (11) d'alt 79 (a bhaineann leis na coinníollacha chun pinsin seanaoise (ranníocach) a fháil):
“(12) Faoi réir fho-alt (13), féadfar a fhoráil le rialacháin, faoi réir cheadú an Aire Airgeadais, go mbeidh teideal chun pinsin seanaoise (ranníocach) ag duine a mbeadh an teideal sin aige mura mbeadh nach bhfuil an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (c) comhlíonta i gcás gur tháinig an duine sin, tar éis dó scor roimhe sin de bheith ina ranníocóir fostaithe, chun bheith ina ranníocóir fostaithe de dhroim alt 12 den Acht Leasa Shóisialaigh, 1973, a theacht i ngníomh.
(13) Forálfar le rialacháin chun críocha fho-alt (12) go mbeidh pinsean seanaoise (ranníocach) is iníoctha de bhua na rialachán sin iníoctha de réir ráta is lú ná an ráta a shonraítear sa Dara Sceideal, agus féadfar an ráta a shonrófar leis na rialacháin a athrú de réir an méid a bheidh an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (c) comhlíonta.”,
(b) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (9) d'alt 93 (a bhaineann leis na coinníollacha chun pinsean baintrí (ranníocach) a fháil):
“(10) Faoi réir fho-alt (11), féadfar a fhoráil le rialacháin, faoi réir cheadú an Aire Airgeadais, go mbeidh teideal chun pinsin baintrí (ranníocach) ag duine a mbeadh an teideal sin aige mura mbeadh nach bhfuil an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (b) comhlíonta faoi threoir taifid árachais duine i gcás gur tháinig an duine sin, tar éis dó scor roimhe sin de bheith ina ranníocóir fostaithe, chun bheith ina ranníocóir fostaithe de dhroim alt 12 den Acht Leasa Shóisialaigh, 1973, a theacht i ngníomh.
(11) Forálfar le rialacháin chun críocha fho-alt (10) go mbeidh pinsean baintrí (ranníocach) is iníoctha de bhua na rialachán sin iníoctha de réir ráta is lú ná an ráta a shonraítear sa Dara Sceideal agus féadfar an ráta a shonrófar leis na rialacháin a athrú de réir an méid a bheidh an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (b) comhlíonta.”, agus
(c) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (8) d'alt 101 (a bhaineann leis an gcoinníoll chun sochar banchéile thréigthe a fháil):
“(9) Faoi réir fho-alt (10), féadfar a fhoráil le rialacháin, faoi réir cheadú an Aire Airgeadais, go mbeidh teideal chun sochair banchéile thréigthe ag duine a mbeadh an teideal sin aige mura mbeadh nach bhfuil an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (b) comhlíonta faoi threoir taifid árachais duine i gcás gur tháinig an duine sin, tar éis dó scor roimhe sin de bheith ina ranníocóir fostaithe, chun bheith ina ranníocóir fostaithe de dhroim alt 12 den Acht Leasa Shóisialaigh, 1973, a theacht i ngníomh.
(10) Forálfar le rialacháin chun críocha fho-alt (9) go mbeidh sochar banchéile thréigthe is iníoctha de bhua na rialachán sin iníoctha de réir ráta is lú ná an ráta a shonraítear sa Dara Sceideal agus féadfar an ráta a shonrófar leis na rialacháin a athrú de réir an méid a bheidh an coinníoll ranníoca atá leagtha amach i bhfo-alt (1) (b) (ii) comhlíonta.”.
Faisnéis a mhalartú.
31.—(1) D'ainneoin aon ní dá bhfuil in aon achtachán, féadfaidh an tAire faisnéis atá aige chun críocha an Phríomh-Achta (lena n-áirítear bailiú ranníocaí fostaíochta agus féinfhostaíochta ag na Coimisinéirí Ioncaim) a aistriú go dtí na Coimisinéirí Ioncaim, agus féadfaidh na Coimisinéirí Ioncaim faisnéis atá acu chun críocha an Phríomh-Achta nó na nAchtanna Cánach Ioncaim, a bhaineann le fostóirí, le tuilleamh ináirithe ranníocóirí fostaithe nó le hioncam ináirithe nó díolaíochtaí ináirithe ranníocóirí féinfhostaithe nó le haon íocaíochtaí arna ndéanamh faoin bPríomh-Acht, a aistriú go dtí an tAire.
(2) D'ainneoin aon ní dá bhfuil in aon achtachán, féadfaidh an tAire faisnéis atá aige chun críocha an Phríomh-Achta nó chun scéimeanna a rialú a riarann an tAire nó an Roinn Leasa Shóisialaigh nó a riartar thar a gceann, a aistriú go dtí Aire eile den Rialtas nó go dtí comhlacht sonraithe agus aon fhaisnéis atá ag Aire eile den Rialtas nó ag comhlacht sonraithe agus is gá chun na gcríoch sin nó chun aon scéim den sórt sin a rialú a riarann Aire eile den Rialtas nó comhlacht sonraithe, féadfaidh an tAire sin den Rialtas nó an comhlacht corpraithe an fhaisnéis sin a aistriú go dtí an tAire.
(3) I bhfo-alt (2) den alt seo ciallaíonn “comhlacht sonraithe” údarás áitiúil (chun críocha an Achta Rialtais Áitiúil, 1941), bord sláinte, an Garda Síochána nó aon chomhlacht eile arna bhunú—
(a) le haon achtachán nó faoi aon achtachán (seachas Achtanna na gCuideachtaí, 1963 go 1986), nó
(b) faoi Achtanna na gCuideachtaí, 1963 go 1986, de bhun cumhachtaí a thugtar le haon achtachán eile nó faoi aon achtachán eile,
agus a mhaoinítear go hiomlán nó go páirteach le hairgead a chuireann Aire den Rialtas ar fáil nó le hiasachtaí a dhéanann nó a ráthaíonn sé nó le heisiúint scaireanna a shealbhaíonn Aire den Rialtas nó a shealbhaítear thar a cheann agus fochomhlacht d'aon chomhlacht den sórt sin.
SCEIDEAL A
“An Dara Sceideal
Na Rátaí Sochar
CUID I
Na Rátaí Sochar Tréimhsiúil agus na Méaduithe Orthu
An cineál sochair | An ráta seachtainiúil | An méadú i leith cleithiúnaí aosaithe (más iníoctha) | An méadú i leith gach linbh i gcás an chéad agus an dara leanbh cáilithe (más iníoctha) | An méadú i leith gach linbh cháilithe de bhreis ar bheirt (más iníoctha) | An méadú i leith gaoil fhorordaithe faoi alt 50 (11), 51 (2), 81 (3), 86 (3), 91 (3), 95 (2) nó 103 (2) (más iníoctha) | An méadú i gcás aois inphinsin a bheith slánaithe ag an duine agus é ina chónaí ina aonar (más iníoctha) |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
£ | £ | £ | £ | £ | £ | |
1. (A) Sochar Míchumais agus Sochar Dífhostaíochta | 43.60 | 28.20 | 10.60 | 9.30 | -- | -- |
(B) Rátaí laghdaithe Sochar Dífhostaíochta ... ... | 39.00 | 26.10 | 9.50 | 8.00 | -- | -- |
2. Liúntas Máithreachais ... | 43.60 | -- | 10.60 | 9.30 | -- | -- |
3. Sochar Diobhála ... ... | 59.90 | 28.20 | 10.60 | 9.30 | -- | -- |
4. Sochar Báis: | ||||||
(a) pinsean is iníoctha le baintreach (alt 50 (2)) nó le baintreach fir (alt 50 (6))— | ||||||
(i) faoi bhun 66 bliana d'aois ... ... | 64.70 | -- | 13.90 | 14.50 | -- | -- |
(ii) os cionn 66 bliana d'aois ... ... | 66.10 | -- | 14.10 | 14.60 | 27.20 | 3.80 |
(b) Pinsean is iníoctha le tuismitheoir, i gcás an t-éagach a bheith, tráth a bháis, ina dhuine pósta agus go bhfuil an tuismitheoir— | ||||||
(i) faoi bhun 66 bliana d'aois ... ... | 28.80 | -- | -- | -- | -- | -- |
(ii) os cionn 66 bliana d'aois ... ... | 29.50 | -- | -- | -- | 27.20 | 3.80 |
(c) pinsean is iníoctha le tuismitheoir, i gcás an t-éagach a bheith, tráth a bháis, ina bhaintreach fir, ina bhaintreach nó ina dhuine singil— | ||||||
(i) i gcás inarb é an tuismitheoir an t-athair agus go raibh sé, ar bhás an éagaigh, éagumasach ar é féin a chothabháil mar gheall ar éiglíocht éigin coirp nó meabhrach agus gur dóigh dó a bheith éagumasach amhlaidh go buan agus go bhfuil sé— | ||||||
(a) faoi bhun 66 bliana d'aois | 64.70 | -- | -- | -- | -- | -- |
(b) os cionn 66 bliana d'aois | 66.10 | -- | -- | -- | 27.20 | 3.80 |
(ii) i gcás inarb é an tuismitheoir an mháthair agus í, ar bhás an éagaigh, ina baintreach nó gur tháinig sí chun bheith ina baintreach ina dhiaidh sin agus go bhfuil sí— | ||||||
(a) faoi bhun 66 bliana d'aois | 64.70 | -- | -- | -- | -- | -- |
(b) os cionn 66 bliana d'aois | 66.10 | -- | -- | -- | 27.20 | 3.80 |
(iii) i gcás inarb é an tuismitheoir an mháthair agus gan í bheith ina baintreach, agus nach bhfuil pinsean de réir ráta atá leagtha amach ag (i) thuas iníoctha lena fearchéile agus go bhfuil sí— | ||||||
(a) faoi bhun 66 bliana d'aois | 64.70 | -- | -- | -- | -- | -- |
(b) os cionn 66 bliana d'aois | 66.10 | -- | -- | -- | 27.20 | 3.80 |
(iv) in aon chás eile má tá an tuismitheoir— | ||||||
(a) faoi bhun 66 bliana d'aois | 28.80 | -- | -- | -- | -- | -- |
(b) os cionn 66 bliana d'aois | 29.50 | -- | -- | -- | 27.20 | 3.80 |
(d) pinsean is iníoctha le dílleachta ... ... | 34.10 | -- | -- | -- | -- | -- |
5. Pinsean Seanaoise (Ranníocach) agus Pinsean Scoir: | ||||||
(a) i gcás daoine faoi bhun 80 bliain d'aois ... ... | 56.80 | 36.20 | 11.80 | 10.30 | 27.20 | 3.80 |
(b) in aon chás eile ... | 60.60 | 36.20 | 11.80 | 10.30 | 27.20 | 3.80 |
(c) méadú breise i leith cleithiúnaí aosaithe a bhfuil aois inphinsin slánaithe aige ... | -- | 6.20 | -- | -- | -- | -- |
6. Pinsean Easláine: | ||||||
(a) i gcás an duine a bheith faoi bhun 66 bliana d'aois | 50.00 | 32.40 | 11.60 | 10.10 | 27.20 | -- |
(b) i gcás an duine a bheith os cionn 66 bliana d'aois | 51.00 | 33.10 | 11.80 | 10.30 | 27.20 | 3.80 |
7. Pinsean Baintrí (Ranníocach) agus Sochar Banchéile Thréigthe i gcás daoine: | ||||||
(a) faoi bhun 66 bliana d'aois | 51.00 | -- | 13.90 | 14.50 | -- | -- |
(b) idir 66 bliana agus 80 bliain d'aois ... ... | 52.10 | -- | 14.10 | 14.60 | 27.20 | 3.80 |
(c) os cionn 80 bliain d'aois | 55.50 | -- | 14.10 | 14.60 | 27.20 | 3.80 |
8. Liúntas Dílleachta (Ranníocach) ... ... ... | 32.20 | -- | -- | -- | -- | -- |
CUID II
Sochair Dhíobhálacha Ceirde — Aiscí agus Deontas
£ | |||||
1. Sochar Míthreorach: | |||||
Aisce uasta i gcás daoine— | |||||
(i) faoi bhun 66 bliana d'aois | ... | ... | ... | ... | 4,640 |
(ii) os cionn 66 bliana d'aois | ... | ... | ... | ... | 4,720 |
2. Sochar Báis: | |||||
(i) Aisce baintrí fir i gcás daoine— | |||||
(a) faoi bhun 66 bliana d'aois | ... | ... | ... | 3,380 | |
(b) os cionn 66 bliana d'aois | ... | ... | ... | ... | 3,440 |
(ii) Deontas i leith costas sochraide | ... | ... | ... | 230 | |
CUID III
Pinsean Míthreorach
An grád míthreorach | An ráta seachtainiúil | ||||
(1) | (2) | ||||
Daoine faoi bhun 66 bliana d'aois | Daoine os cionn 66 bliana d'aois | ||||
£ | £ | ||||
100 faoin gcéad | ... | ... | ... | 66.70 | 68.20 |
90 ” ” | ... | ... | ... | 60.03 | 61.38 |
80 ” ” | ... | ... | ... | 53.36 | 54.56 |
70 ” ” | ... | ... | ... | 46.69 | 47.74 |
60 ” ” | ... | ... | ... | 40.02 | 40.92 |
50 ” ” | ... | ... | ... | 33.35 | 34.10 |
40 ” ” | ... | ... | ... | 26.68 | 27.28 |
30 ” ” | ... | ... | ... | 20.01 | 20.46 |
20 ” ” | ... | ... | ... | 13.34 | 13.64 |
CUID IV
Méaduithe ar Phinsean Míthreorach
£ | |||||
1. Méadú i gcás an duine a bheith éagumasach go buan chun oibre: | |||||
i gcás daoine— | |||||
(a) faoi bhun 66 bliana d'aois | ... | ... | ... | 43.60 | |
(b) os cionn 66 bliana d'aois | ... | ... | ... | 44.50 | |
2. Méadú i gcás síor-fhreastal a bheith ag teastáil ón tairbhí: | |||||
(a) teorainn an mhéadaithe ach amháin i gcásanna míthreorach fíor-dhona, má tá an duine— | |||||
(i) faoi bhun 66 bliana d'aois | ... | ... | ... | ... | 26.70 |
(ii) os cionn 66 bliana d'aois | ... | ... | ... | ... | 27.20 |
(b) teorainn in aon chás má tá an duine— | |||||
(i) faoi bhun 66 bliana d'aois | ... | ... | ... | ... | 53.40 |
(ii) os cionn 66 bliana d'aois | ... | ... | ... | ... | 54.30 |
”.
SCEIDEAL B
“An Ceathrú Sceideal
Na Rátaí Cúnaimh
CUID I
Na Rátaí Cúnaimh Shóisialaigh Thréimhsiúil agus na Méaduithe Orthu
An cineál cúnaimh, pinsin nó liúntais | An ráta nó an méid seachtainiúil | An méadú i leith cleithiúnaí aosaithe (más iníoctha) | An méadú i leith gach linbh i gcás an chéad agus an dara leanbh cáilithe (más iníoctha) | An méadú i leith gach linbh cháilithe de bhreis ar bheirt (más iníoctha) | An méadú i leith gaoil fhorordaithe faoi alt 162(1)(a), 179(a), 195(2), 196(2) nó 197(2) (más iníoctha) | An méadú i gcás aois inphinsin a bheith slánaithe ag an duine agus é ina chónaí ina aonar (más iníoctha) | An méadú i gcás 80 bliain d'aois a bheith slánaithe ag an duine (más iníoctha) |
|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | |
£ | £ | £ | £ | £ | £ | £ | ||
1. Cúnamh Dífhostaíochta: | ||||||||
(1) i gcás daoine a raibh, in aon tréimhse leanúnach dífhostaíochta arna fhorléiriú de réir alt 135 (2), sochar dífhostaíochta nó cúnamh dífhostaíochta á fháil acu ar feadh 390 lá ar a laghad: | ||||||||
(i) i leith daoine a chónaíonn in aon limistéar uirbeach... | 42.00 | 28.00 | 10.20 | 8.40 | -- | -- | -- | |
(ii) i leith daoine a chónaíonn in aon áit eile... | 40.70 | 27.40 | 10.20 | 8.40 | -- | -- | -- | |
(2) i gcás daoine seachas iad sin ag (1): | ||||||||
(i) i leith daoine a chónaíonn in aon limistéar uirbeach... | 39.00 | 26.10 | 9.50 | 8.00 | -- | -- | -- | |
(ii) i leith daoine a chónaíonn in aon áit eile... | 37.80 | 25.40 | 9.50 | 8.00 | -- | -- | -- | |
2. Pinsean Seanaoise agus Pinsean Dall | 48.50 | -- | 10.50 | 8.70 | 27.20 | 3.80 | 3.60 | |
3. Pinsean Baintrí (Neamhranníocach), Liúntas Banchéile Thréigthe, Liúntas do Bhanchéile Príosúnaigh agus Liúntas Cúnaimh Shóisialaigh i leith daoine— | ||||||||
(a) faoi bhun 66 bliana d'aois... | 47.60 | -- | 12.50 | 13.10 | -- | -- | -- | |
(b) os cionn 66 bliana d'aois... | 48.50 | -- | 12.80 | 13.40 | 27.20 | 3.80 | 3.60 | |
4. Pinsean Dílleachta (Neamhranníocach)... | 27.10 | -- | -- | -- | -- | -- | -- | |
5. Liúntas do Bhean Shingil... | 42.00 | -- | -- | -- | -- | -- | -- | |
6. Liúntas Leasa Forlíontach... | 37.80 | 25.40 | 9.50 | 8.00 | -- | -- | -- |
CUID III
An Méadú ar Phinsean Seanaoise i leith Céile
Acmhainn an éilitheora nó an phinsinéara | Ráta seachtainiúil an mhéadaithe | |||||
£ | ||||||
Má bhíonn acmhainn sheachtainiúil an éilitheora nó an | ||||||
phinsinéara gan bheith níos mó ná £6 | ... | ... | ... | 24.40 | ||
níos mó ná £6 gan bheith níos mó ná £8 | ... | ... | 23.40 | |||
níos mó ná £8 gan bheith níos mó ná £10 | ... | ... | 22.40 | |||
níos mó ná £10 gan bheith níos mó ná £12 | ... | ... | 21.40 | |||
níos mó ná £12 gan bheith níos mó ná £14 | ... | ... | 20.40 | |||
níos mó ná £14 gan bheith níos mó ná £16 | ... | ... | 19.40 | |||
níos mó ná £16 gan bheith níos mó ná £18 | ... | ... | 18.40 | |||
níos mó ná £18 gan bheith níos mó ná £20 | ... | ... | 17.40 | |||
níos mó ná £20 gan bheith níos mó ná £22 | ... | ... | 16.40 | |||
níos mó ná £22 gan bheith níos mó ná £24 | ... | ... | 15.40 | |||
níos mó ná £24 gan bheith níos mó ná £26 | ... | ... | 14.40 | |||
níos mó ná £26 gan bheith níos mó ná £28 | ... | ... | 13.40 | |||
níos mó ná £28 gan bheith níos mó ná £30 | ... | ... | 12.40 | |||
níos mó ná £30 gan bheith níos mó ná £32 | ... | ... | 11.40 | |||
níos mó ná £32 gan bheith níos mó ná £34 | ... | ... | 10.40 | |||
níos mó ná £34 gan bheith níos mó ná £36 | ... | ... | 9.40 | |||
níos mó ná £36 gan bheith níos mó ná £38 | ... | ... | 8.40 | |||
níos mó ná £38 gan bheith níos mó ná £40 | ... | ... | 7.40 | |||
níos mó ná £40 gan bheith níos mó ná £42 | ... | ... | 6.40 | |||
níos mó ná £42 gan bheith níos mó ná £44 | ... | ... | 5.40 | |||
níos mó ná £44 gan bheith níos mó ná £46 | ... | ... | 4.40 | |||
níos mó ná £46 gan bheith níos mó ná £48 | ... | ... | 3.40 | |||
níos mó ná £48 gan bheith níos mó ná £50 | ... | ... | 2.40 | |||
níos mó ná £50 gan bheith níos mó ná £52 | ... | ... | 1.40 | |||
níos mó ná £52 | ... | ... | ... | ... | ... | Neamhní |