Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014.
(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2014 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2014.
num: 2
paragraphs: In these Regulations “Principal Regulations” means the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ).
num: 3
paragraphs: Article 3 of the Principal Regulations is amended by substituting the following definition for the definition of “reckonable income” (amended by article 4 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 ( S.I. No. 229 of 2012 )):
“‘reckonable income’—
(a) in relation to a voluntary contributor, means all income derived from any employment, including any trade, business, profession, office or vocation and such reckonable income shall include share-based remuneration realised, acquired or appropriated, as the case may be, on or after 1 January 2011, and
(b) in relation to a self-employed contributor, an optional contributor or, subject to Chapter 5B of Part 2 of the Act of 2005, a person to whom that Chapter of that Part applies, has the meaning assigned to it by section 2(1) of the Act of 2005;”.
num: 4
paragraphs: The Principal Regulations are amended by substituting the following article for article 72B (amended by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2002 ( S.I. No. 268 of 2002 )):
“Return of contributions — maintenance arrangements
72B.(1) In this article maintenance means a payment made under or pursuant to a maintenance arrangement—
(a) within the meaning of section 1025 of the Act of 1997 relating to a marriage, where the maintenance arrangement is for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of the payment,
(b) within the meaning of section 1031J of the Act of 1997 relating to a civil partnership, where the maintenance arrangement is for the benefit of the other party to the civil partnership, unless section 1031K of that Act applies in respect of that payment, or
(c) within the meaning of section 1031Q of the Act of 1997 relating to a relationship between cohabitants, where the maintenance arrangement is for the benefit of the other cohabitant to the relationship.
(2) Subject to these Regulations, where in any contribution year—
(a) an employment contribution is paid by an employed contributor,
(b) a self-employment contribution is paid by a self-employed contributor,
(c) an optional contribution is paid by an optional contributor,
(d) a voluntary contribution is paid by a voluntary contributor,
(e) a contribution under Chapter 5A of Part 2 of the Act of 2005 is paid by a person to whom that Chapter of that Part applies, or
(f) a contribution under Chapter 5B of Part 2 of the Act of 2005 is paid by a person to whom that Chapter of that Part applies,
and that contributor has also paid maintenance in that contribution year, an amount, calculated in accordance with this article, of such contribution may be returned to that contributor if application to that effect is made in writing to the Minister within such time as he or she may determine.
(3) The amount to be returned to a contributor to whom sub-article (2) applies shall be the amount of the contribution that was paid by that contributor in that contribution year in respect of the portion of his or her reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate, that corresponds to the amount of maintenance paid in that contribution year and such amount shall, subject to sub-articles (4) and (5), be calculated in accordance with the formula—
M x R
where—
M is the amount of maintenance paid in that contribution year, and
R is the highest rate of contribution paid by the contributor in that contribution year.
(4) Where the amount of maintenance paid in a contribution year exceeds the amount of reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate, to which the highest rate of contribution applies in that contribution year, the amount to be returned to a contributor to whom sub-article (2) applies shall be calculated in accordance with the formula—
(A x H) + (E x N)
where—
A is the amount of reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate, to which the highest rate of contribution applies in that contribution year,
H is the highest rate of contribution paid by the contributor in that contribution year,
E is the portion of reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate, that corresponds to the amount of the maintenance paid in that contribution year which exceeds A, and
N is the next highest rate of contribution paid by the contributor in that contribution year.
(5) Where the amount of maintenance paid in a contribution year exceeds the aggregate amount of reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate, to which the highest rate and next highest rate of contribution applies in that contribution year, the amount to be returned to a contributor to whom sub-article (2) applies in relation to that further excess shall be calculated by reference to the portion of his or her reckonable earnings, reckonable emoluments, reckonable income or remuneration (within the meaning of section 30A of the Act of 2005), as appropriate that corresponds to the amount of the maintenance paid in that contribution year which exceeds the aggregate of A and E (within the meaning of sub-article (4)) and the next highest rate of contribution paid in that contribution year and any further excess shall be calculated in like manner.
(6) Notwithstanding sub-articles (3) to (5), where the return of an amount of contributions in accordance with this article would have the effect of reducing the amount of voluntary contributions, self-employment contributions or optional contributions paid by that contributor below the minimum amount of such contribution applicable in that contribution year in his or her case, the amount of such contributions to be returned in that contribution year shall be the difference between the said minimum amount and the amount calculated in accordance with sub-articles (3) to (5).”.