Social Welfare (Maternity Allowance) (Additional Benefit) Regulations, 1981.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Social Welfare (Maternity Allowance) (Additional Benefit) Regulations, 1981.
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paragraphs: (1) Subject to sub-article (2) following, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be—
( a ) in respect of entitlement to additional benefit within the meaning of that section in respect of a period in a benefit year prior to the first Monday in April in that year, the second last income tax year before the beginning of that benefit year, and
( b ) in respect of entitlement to such benefit in respect of a period in a benefit year from the first Monday in April in that year, the last income tax year before the beginning of that benefit year.
(2) Where entitlement to such additional benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be the second last income tax year before the beginning of that benefit year, where the reckonable weekly earnings of the woman in that income tax year are greater than her reckonable weekly earnings in the last income tax year before the beginning of that benefit year as respects entitlement for the part of the period including or after the first Monday in April in that year.
(3) For the purpose of section 75 (1) (b) of the Act, £57.18 is hereby prescribed as the amount of the average reckonable weekly earnings of women in the income tax year commencing on the 6th day of April, 1979.
(4) For the purpose of this article—
"benefit year" has the meaning assigned in section 2 (1) of the Social Welfare (Consolidation) Act, 1981 ,
"income tax year" means a year of assessment within the meaning of the Income Tax Acts, and
"the Act" means the Social Welfare (Consolidation) Act, 1981 .
GIVEN under the Official Seal of the Minister for Social Welfare this
3rd day of April, 1981.
MICHAEL WOODS,
Minister for Social Welfare.
EXPLANATORY NOTE.
Section 75 of the Social Welfare (Consolidation) Act, 1981 (as substituted by the Social Welfare (Amendment) Act, 1981 ) provides for the payment of additional benefit to a woman on maternity leave under the provisions of the Maternity Protection of Employees Act, 1981 . So much additional benefit is payable as will bring the weekly aggregate of her benefits (flat-rate maternity allowance, pay-related benefit (if any) and additional benefit) to an amount equal to 80% of her reckonable weekly earnings in a prescribed income tax year. Where a woman has no earnings in the prescribed income tax year a minimum figure of reckonable earnings may be prescribed for that purpose. This minimum earnings figure is also to be used where actual earnings are below that amount.
The purpose of these Regulations is to prescribe the income tax year to be used in the determination of the 80% figure. For the year commencing on the first Monday in April 1981 the prescribed income tax year will be the year commencing on the 6th April 1979. Thereafter, the income tax year to be used will change on the first Monday in April unless it is to the advantage of the claimant to have her additional benefit calculated by reference to the prescribed income tax year in use up to the first Monday in April in which event that income tax year may continue to be used.
The Regulations also provide for the use of a minimum weekly earnings figure for the 1979/80 income tax year of £57.18 thus ensuring a minimum weekly aggregate benefit of £45.75 for women on maternity leave in the year commencing on 6th April 1981.