Social Welfare and Pensions (No. 2) Act 2013
Acts of the Oireachtas
Source: Acts of the Oireachtas

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paragraphs: (1) This Act may be cited as the Social Welfare and Pensions (No. 2) Act 2013.
(2) The Social Welfare Acts and Parts 1 and 2 shall be read together as one.
(3) The Pensions Acts 1990 to 2013 and Part 3 shall be read together as one and may be cited together as the Pensions Acts 1990 to 2013.
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paragraphs: In this Part “Principal Act” means the Social Welfare Consolidation Act 2005 .
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paragraphs: (1) Section 301 of the Principal Act is amended—
(a) by substituting the following subsection for subsection (1):
“(1) A deciding officer may at any time—
(a) revise any decision of a deciding officer—
(i) where it appears to him or her that the decision was erroneous—
(I) in the light of new evidence or new facts which have been brought to his or her notice since the date on which the decision was given, or
(II) by reason of some mistake having been made in relation to the law or the facts,
or
(ii) where—
(I) the effect of the decision was to entitle a person to any benefit within the meaning of section 240, and
(II) it appears to the deciding officer that there has been any relevant change of circumstances which has come to notice since that decision was given,
or
(b) revise any decision of an appeals officer where—
(i) the effect of the decision of the appeals officer was to entitle a person to any benefit within the meaning of section 240, and
(ii) it appears to the deciding officer that there has been any relevant change of circumstances which has come to notice since the decision of the appeals officer was given,
and the provisions of this Part as to appeals apply to a revised decision under this subsection in the same manner as they apply to an original decision of a deciding officer.”,
(b) by substituting the following subsection for subsection (2A) (inserted by section 18 of the Social Welfare and Pensions Act 2008 ):
“(2A) A deciding officer may at any time revise any determination of a designated person—
(a) where it appears to him or her that the determination was erroneous—
(i) in the light of new evidence or new facts which have been brought to his or her notice since the date on which the determination was made, or
(ii) by reason of some mistake having been made in relation to the law or the facts,
or
(b) where—
(i) the effect of the determination was to entitle a person to supplementary welfare allowance, and
(ii) it appears to the deciding officer that there has been any relevant change of circumstances which has come to notice since that determination was made,
and the provisions of this Part as to appeals shall apply to a decision of a deciding officer under this subsection in the same manner as they apply to an original decision of a deciding officer.”,
and
(c) by inserting the following subsection after subsection (4):
“(5) In subsections (1)(a)(ii)(II), (1)(b)(ii) and (2A)(b)(ii), the reference to any relevant change of circumstances means any relevant change of circumstances that occurred before, or occurs on or after, the coming into operation of the Social Welfare and Pensions (No. 2) Act 2013.”.
(2) Where, before the coming into operation of subsection (1), a request had been made under section 301 of the Principal Act for a decision or a revised decision on the grounds that there had been any relevant change of circumstances and the request had not been determined, that request shall be determined in accordance with section 301 of the Principal Act as if that section had not been amended by subsection (1).
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paragraphs: (1) The Principal Act is amended by substituting the following section for section 317:
“Revision by appeals officer of decision of appeals officer
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paragraphs: (1) An appeals officer may at any time revise any decision of an appeals officer—
(a) where it appears to him or her that the decision was erroneous in the light of new evidence or new facts which have been brought to his or her notice since the date on which it was given, or
(b) where—
(i) the effect of the decision was to entitle a person to any benefit within the meaning of section 240, and
(ii) it appears to the appeals officer that there has been any relevant change of circumstances which has come to notice since that decision was given.
(2) In subsection (1)(b)(ii), the reference to any relevant change of circumstances means any relevant change of circumstances that occurred before, or occurs on or after, the coming into operation of the Social Welfare and Pensions (No. 2) Act 2013.”.
(2) Where, before the coming into operation of subsection (1), a request had been made under section 317 of the Principal Act for a revised decision on the grounds that there had been any relevant change of circumstances and the request had not been determined, that request shall be determined in accordance with section 317 of the Principal Act as if that section had not been amended by subsection (1).
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paragraphs: (1) Section 324 (amended by section 18 of the Social Welfare and Pensions Act 2008 ) of the Principal Act is amended—
(a) by substituting the following subsection for subsection (1):
“(1) A designated person may at any time—
(a) revise a determination of a designated person in relation to entitlement to supplementary welfare allowance—
(i) where it appears to him or her that the determination was erroneous—
(I) in the light of new evidence or new facts which have been brought to his or her notice since the date on which the determination was made, or
(II) by reason of some mistake having been made in relation to the law or the facts,
or
(ii) where—
(I) the effect of the determination was to entitle a person to supplementary welfare allowance, and
(II) it appears to the designated person that there has been any relevant change of circumstances since that determination was made,
or
(b) revise the decision of an appeals officer where—
(i) the effect of the decision of the appeals officer was to entitle a person to supplementary welfare allowance, and
(ii) it appears to the designated person that there has been any relevant change of circumstances which has come to notice since that decision was given,
and the provisions of this Part as to appeals apply to a revised determination or a revised decision under this subsection, as the case may be, in the same manner as they apply to an original determination of a designated person.”,
and
(b) by inserting the following subsection after subsection (2):
“(3) In subsections (1)(a)(ii)(II) and (1)(b)(ii), the reference to any relevant change of circumstances means any relevant change of circumstances that occurred before, or occurs on or after, the coming into operation of the Social Welfare and Pensions (No. 2) Act 2013.”.
(2) Where, before the coming into operation of subsection (1), a request had been made under section 324 of the Principal Act for a revised decision or a revised determination on the grounds that there had been any relevant change of circumstances and the request had not been determined, that request shall be determined in accordance with section 324 of the Principal Act as if that section had not been amended by subsection (1).
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paragraphs: Schedule 3 to the Principal Act is amended in the manner specified in the Schedule.
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paragraphs: In this Part “Act of 1990” means the Pensions Act 1990 .
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paragraphs: Section 41(2) of the Act of 1990 is amended in paragraph (b) by inserting “(1AA), (1AB),” after “subsections (1), (1A),”.
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paragraphs: Section 48 of the Act of 1990 is amended—
(a) by inserting the following subsections after subsection (1A):
“(1AA) Notwithstanding subsections (1) and (1A), in applying the resources of a relevant scheme, other than a relevant scheme referred to in subsection (1AB), that is wound up after the passing of the Social Welfare and Pensions (No. 2) Act 2013, the trustees shall discharge the liabilities of the relevant scheme for the following benefits in the following order:
(a) firstly—
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paragraphs: The Act of 1990 is amended by inserting the following new section after section 48:
“Payment of certain amounts by Minister for Finance where resources of relevant scheme are not sufficient to discharge liabilities in respect of benefits referred to in section 48(1D)
48A. (1) Where the resources of a relevant scheme referred to in section 48(1D) are not sufficient to discharge the liabilities, referred to in section 48(1D), of that scheme in respect of the benefits referred to in section 48(1D)—
(a) the trustees of that scheme shall direct the actuary appointed to that scheme to prepare a statement of the difference between those liabilities in respect of the benefits referred to in section 48(1D) and the resources of that scheme that are available to discharge those liabilities in respect of those benefits, and
(b) the statement referred to in paragraph (a) shall—
(i) include a statement of the amount required to discharge the liabilities in respect of the benefits referred to in that paragraph (in this section referred to as the ‘relevant amount’), and
(ii) include a statement by the actuary appointed to the relevant scheme that the relevant amount is the amount required for the discharge of the liabilities of that relevant scheme in respect of the benefits referred to in section 48(1D).
(2) The trustees referred to in subsection (1) shall—
(a) apply to the Board to certify the relevant amount concerned, and
(b) submit a copy of the statement referred to in subsection (1) with that application.
(3) Where the Board is satisfied that—
(a) the statement referred to in subsection (1) has been prepared in accordance with guidelines and guidance notes prescribed in regulations made by the Minister under subsection (11), and
(b) the relevant amount has been calculated in accordance with those guidelines and guidance notes,
the Board shall certify the relevant amount as being the amount required for the discharge of the liabilities of the relevant scheme concerned in respect of the benefits referred to in section 48(1D) and shall, when certifying the relevant amount, have regard to the guidelines made by the Minister under subsection (10)(b).
(4) Where the Board has certified a relevant amount under subsection (3) (in this section referred to as the ‘certified amount’), the trustees shall—
(a) apply to the Minister to request the payment by the Minister for Finance of an amount equal to the certified amount for the purpose of the discharge by the trustees of the liabilities of the relevant scheme in respect of the benefits referred to in section 48(1D), and
(b) include in such application the statement referred to in subsection (1).
(5) Where, in respect of an application under subsection (4), the Minister is satisfied that the certified amount has been certified in accordance with subsection (3), the Minister shall request the Minister for Finance to pay out of the Central Fund to the trustees of the relevant scheme concerned, an amount equal to the certified amount for the purpose of the discharge, by the trustees of that relevant scheme, of the liabilities of that scheme in respect of the benefits referred to in section 48(1D).
(6) The Minister for Finance shall, in consultation with the Minister for Public Expenditure and Reform, approve the request made under subsection (5).
(7) Where a request has been approved under subsection (6), the Minister for Finance shall pay out of the Central Fund to the trustees of the relevant scheme concerned an amount equal to the certified amount for the purpose of the discharge, by the trustees of that scheme, of the liabilities of that scheme in respect of the benefits referred to in section 48(1D).
(8) Where the Minister for Finance pays an amount to the trustees of a relevant scheme under subsection (7), the trustees of that scheme shall use that amount for the purpose of discharging the liabilities of the relevant scheme for the benefits referred to in section 48(1D).
(9) The amount referred to in subsection (7) that is required by the Minister for Finance for the making of a payment under that subsection shall be paid out of the Central Fund or the growing product thereof.
(10) The Minister shall—
(a) make, in consultation with the Board, guidelines in respect of the preparation of the statement referred to in subsection (1) and an application under subsection (2), and
(b) make guidelines in respect of the certification by the Board of a relevant amount under subsection (3).
(11) The Minister may make regulations requiring the trustees of a relevant scheme to comply with—
(a) guidelines or guidance notes issued by the Board under section 10, and
(b) guidelines made by the Minister under subsection (10)(a),
in respect of the preparation of the statement referred to in subsection (1) and an application by the trustees under subsection (2).
(12) The Minister shall, 12 months after the passing of the Social Welfare and Pensions (No. 2) Act 2013 and on each anniversary of such passing, prepare a report on the applications made under subsection (4), the requests made by the Minister to the Minister for Finance under subsection (5) and the amounts paid out of the Central Fund under subsection (7) during the preceding 12 months and shall, as soon as practicable, after the preparation of the report, cause a copy of the report to be laid before each House of the Oireachtas.”.
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paragraphs: Section 50 of the Act of 1990 is amended—
(a) by inserting the following subsections after subsection (1A):
“(1B) The Board may, by notice in writing, following an application by the trustees or otherwise, direct the trustees of a relevant scheme (other than a regulatory own funds scheme) to take such measures as may be specified by the Board in the notice or, if no measures are specified in the notice, such measures as may be necessary to reduce, in accordance with subsection (1C) and subject to subsection (1D), the benefits payable from the scheme to or in respect of persons receiving benefits under the scheme or persons who have reached normal pensionable age, where—
(a) the trustees of the scheme fail to submit an actuarial funding certificate within the period specified in section 43,
(b) the actuarial funding certificate certifies that the scheme does not satisfy the funding standard and the trustees of the scheme have not submitted a funding proposal in accordance with section 49,
(c) the actuarial funding certificate certifies that the scheme does not satisfy the funding standard and the trustees of the scheme have submitted a funding proposal in accordance with section 49,
(d) the Board consents to the amendment of a scheme in accordance with section 50A,
(e) the trustees of the scheme fail to submit a funding standard reserve certificate within the period specified in section 43,
(f) the funding standard reserve certificate certifies that the scheme does not satisfy the funding standard reserve and the trustees of the scheme have not submitted a funding proposal in accordance with section 49, or
(g) the funding standard reserve certificate certifies that the scheme does not satisfy the funding standard reserve and the trustees of the scheme have submitted a funding proposal in accordance with section 49.
(1C) A reduction in the benefits referred to in subsection (1B) shall, subject to subsection (1D), be made as follows:
(a) where the annual amount is €12,000 or less, no reduction shall be made from such annual amount;
(b) where the annual amount is greater than €12,000 and is less than €60,000, the reduction in such annual amount shall not exceed 10 per cent;
(c) where the annual amount is €60,000 or more, the reduction in such annual amount shall not exceed 20 per cent.
(1D) Where—
(a) the reduction referred to in subsection (1C) would result in the annual amount being reduced to less than €12,000, that reduction shall operate to reduce such annual amount to €12,000, and
(b) the annual amount is €60,000 or more and the reduction referred to in subsection (1C) would result in such annual amount being reduced to less than €54,000, that reduction shall operate to reduce such annual amount to €54,000.”,
(b) in subsection (2), by substituting “, (1A) or (1B)” for “or (1A)”,
(c) in subsection (2A)—
(i) by substituting “, (1A) or (1B)” for “or (1A)”, and
(ii) in paragraph (b), by substituting “, paragraph (c) or (g) of subsection (1A) or paragraph (c) or (g) of subsection (1B)” for “or paragraph (c) or (g) of subsection (1A)”,
(d) in subsection (3)—
(i) by substituting “, (1A) or (1B)” for “or (1A)”,
(ii) in paragraph (a)(i), by inserting “or (1B)” after “subsection (1A)”, and
(iii) in paragraph (b)(iii)(II), by substituting “, paragraph (c) or (g) of subsection (1A) or paragraph (c) or (g) of subsection (1B)” for “or paragraph (c) or (g) of subsection (1A)”,
(e) in subsection (5), by substituting “, (1A) or (1B)” for “or (1A)”,
(f) in subsection (6), by substituting “, (1A) or (1B)” for “or (1A)”,
(g) in subsection (7), by substituting “, (1A) or (1B)” for “or (1A)”,
(h) in subsection (8), by substituting “, (1A) or (1B)” for “or (1A)”, and
(i) by inserting the following subsection after subsection (8):
“(9) In this section, ‘annual amount’ has the meaning assigned to it by section 48(8).”.
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paragraphs: Section 50B of the Act of 1990 is amended—
(a) in subsection (1)(e), by substituting “subsection (1), (1A) or (1B)” for “subsection (1) or (1A)”,
(b) in subsection (7), by substituting “subsection (1), (1A) or (1B)” for “subsection (1) or (1A)”, and
(c) in subsection (8), by substituting “subsection (1), (1A) or (1B)” for “subsection (1) or (1A)”.
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paragraphs: Section 50C(1) of the Act of 1990 is amended in paragraph (a) by substituting “subsection (1), (1A) or (1B)” for “subsection (1) or (1A)”.
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paragraphs: Section 59B of the Act of 1990 is amended—
(a) in subsection (1), by substituting “subsections (2) and (2A)” for “subsection (2)”, and
(b) by inserting the following subsection after subsection (2):
“(2A) Subsection (1) shall not apply in relation to a scheme where a direction has been made under section 50(1B).”.