Social Welfare (Miscellaneous Provisions) Regulations 1987.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Social Welfare (Miscellaneous Provisions) Regulations, 1987.
Part I VOLUNTARY CONTRIBUTIONS
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paragraphs: Where in the contribution year which commenced on the 6th day of April, 1986, a voluntary contributor had no reckonable income or where such income did not exceed the sum of £4,750, in determining the amount of a voluntary contribution to be paid by such contributor in the contribution year commencing on the 6th day of April, 1987, the amount of his income shall be taken to be £4.750.
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paragraphs: This Part of these Regulations shall be construed as one with the Social Welfare (Voluntary Contributors) Regulations, 1979 and 1984 and with Part 1 of the Social Welfare (Amendment of Miscellaneous Social Insurance Provisions) Regulations, 1985 ( S.I. No. 101 of 1985 and with Part 1 of the Social Welfare (Amendment of Miscellaneous Social Insurance Provisions) Regulations, 1986. ( S.I. No. 81 of 1986 ) and may be cited with such Regulations as the Social Welfare (Voluntary Contributors) Regulations 1979 to 1987.
Part II MATERNITY ALLOWANCE
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paragraphs: (1) The income tax year prescribed for the purposes of section 26(B) (2) (a) Social Welfare (Consolidation) Act, 1981 shall be:
(a) in respect of entitlement to benefit in respect of 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 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.
(c) where entitlement to 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 second last income tax year before the beginning of that benefit year, where the weekly reckonable 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.
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paragraphs: For the purpose of section 26 (B) (2) (b) of the Social Welfare (Consolidation) Act 1986 £108.58 is hereby prescribed as the amount of average weekly reckonable earnings of women in the relevant income tax year prescribed in article 4 of these Regulations.
GIVEN under the Official Seal of the Minister for Social Welfare this 4th day of April, 1987.
MICHAEL WOODS,
Minister for Social Welfare.
EXPLANATORY NOTE.
Part I
These regulations provide that where a voluntary contributor had no reckonable income in the 1986/87 income tax year or where such income did not exceed £4,750, the amount of his income, for the purpose of determining voluntary contributions in respect of the 1987/88 tax year, will be taken to be £4,750.
Part II
Payment of maternity allowance to women on maternity leave under the provisions of the Maternity Protection of Employees Act, 1981 is limited to an amount equal to 70% of her average reckonable weekly earnings in a prescribed income tax year. Where the 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 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 70% figure and the prescribed income tax year will be the year commencing on the 6th of April 1985. The income tax year to be used changes 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 will continue to be used.
The Regulations also provide for the use of a minimum earnings figure for the 1985/86 income tax year of £108.58 thus ensuring a minimum weekly aggregate benefit of £76.00 for women on maternity leave in the year commencing on 6th April 1987.