Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2006
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No.1) (Refunds) Regulations 2006.
(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability Regulations, 1996 to 2006 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2006.
Interpretation.
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paragraphs: In these Regulations, save where the context otherwise requires, a reference to a section is to a section of the Social Welfare Consolidation Act 2005 (No. 26 of 2005).
Refund of contributions.
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paragraphs: The Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) are hereby amended by the substitution for article 72A (amended by article 7(b) of the Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations 2001 (No. 654 of 2001)) of the following article:
“Refund of contributions paid in respect of a qualifying seafarer.
72A.(1) In this article -
‘qualifying ship’ means a sea-going vessel which -
(a) is registered in a Member State's ship register,
(b) is not less than 100 tons gross tonnage, and
(c) is self-propelled,
but notwithstanding anything in paragraphs (a), (b) or (c) of this definition does not include -
(i) a fishing vessel,
(ii) a tug, other than a tug in respect of which a certificate has been given by the Minister for Transport certifying that, in the opinion of the Minister, the tug is capable of operating in seas outside the portion of the seas which are, for the purposes of the Maritime Jurisdiction Act 1959 (No. 22 of 1959) (as amended by the Maritime Jurisdiction (Amendment) Act, 1988 (No. 9 of 1988)), the territorial seas of the State,
(iii) a vessel (including a dredger) used primarily as a floating platform for working machinery or as a diving platform, or
(iv) any other vessel of a type which is not normally used for the purposes of qualifying shipping activities;
‘qualifying shipping activities' means activities carried on by a person in the course of a trade and which consist of -
(a) the use of a qualifying ship for the purpose of carrying by sea passengers or cargo for reward,
(b) the provision, on board the qualifying ship, of services ancillary to the said use of the qualifying ship,
(c) the granting of rights by virtue of which another person provides, or will provide, the said services on board the said qualifying ship,
(d) the letting on charter of a qualifying ship for use for the said purposes where the operation of the ship, and the crew of the ship, remain under the direction and control of the owner of the vessel, or
(e) the use of a qualifying ship for the purposes of transporting supplies or personnel to, or providing services in respect of, a mobile or fixed rig platform, vessel or installation of any kind at sea;
‘qualifying seafarer’ means -
(a) a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act, 1894 (c.60 of 1894)),