Health Contributions (Amendment) Regulations, 1976.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Health Contributions (Amendment) Regulations, 1976.
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paragraphs: The Health Contributions Regulations 1971 ( S.I. No. 278 of 1971 ) are hereby amended by the deletion of subarticles (4) and (5) of article 6 (inserted by article 3 of the Health Contributions (Amendment) (No. 2) Regulations, 1974 ( S.I. No. 373 of 1974 )) and the substitution therefor of the following subarticles:—
"(4) in the contribution year beginning on the 1st day of October, 1975 health contributions payable at the annual rate of £12, being the rate specified in subsection (1A) (b) of section 3 of the Act as inserted by section 1 of the Health Contributions (Amendment) Act, 1974 , shall be due and payable on the 1st day of October, 1975, in respect of that contribution year and health contributions at the rate specified in section 3 (1) (b) of the Act (inserted by section 1 of the Health Contributions (Amendment) Act, 1976 ) shall be due and payable on the 1st day of April, 1976 in respect of the part of that contribution year from that day to the end of that contribution year but so that in that contribution year health contributions due and payable in the case of a person referred to in the said section 3 (1) (b) shall not in all exceed £13.50.
(5) in the period beginning on the 1st day of October, 1976, and ending on the date specified by order for the purposes of section 3 (2) of the Health Contributions Act, 1971 , health contributions payable at the rate specified in section 3 (1) (b) of that Act (inserted by section 1 of the Health Contributions (Amendment) Act, 1976 ) in respect of any contribution year shall be due and payable on the first day of that contribution year.
(6) A person who has paid a health contribution in respect of a contribution year at an annual rate and for whom health contributions at a weekly rate have been paid by himself or his employer in respect of any period in the year shall be entitled to recover the amount by which the total of the health contributions so paid in respect of the year exceeds—
( a ) where the contribution year occurs in the period referred to in subarticle (2)—£7.80;
( b ) in the contribution year ending on the 30th day of September, 1975—£12.09;
( c ) in the contribution year ending on the 30th day of September, 1976—£15.34;
( d ) where the contribution year occurs in the period referred to in subarticle (5)—£17.16."
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paragraphs: The Health Contributions Regulations, 1971, are hereby amended by the insertion after subarticle (1) (inserted by article 4 of the Health Contributions (Amendment) (No. 2) Regulations, 1974) of article 7 of the following subarticle:—
"(1A) Payment of health contributions at the rate specified in section 3 (1) (b) of the Health Contributions Act, 1971 (inserted by section 1 of the Health Contributions (Amendment) Act, 1976 ) shall be made—
( a ) in the case of a person referred to in section 46 (1) (c) of the Act of 1970, to the appropriate health board, and
( b ) in any other case, to the Collector-General, Office of the Revenue Commissioners, Teach Earlsfort, Hatch Street, Dublin 2".
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paragraphs: Article 8 (1) of the Health Contributions Regulations, 1971, as amended by article 5 of the Health Contributions (Amendment) (No. 2) Regulations 1974, is hereby amended by the deletion of "section 3 (1) (b) or section 3 (1A) (b) of".
GIVEN under the Official Seal of the Minister for Health this 1st day of April, 1976.
BRENDAN CORISH,
Minister for Health.
EXPLANATORY NOTE.
These Regulations make provision for the payment on 1st April, 1976, of the increased health contribution payable at an annual rate under the Health Contributions (Amendment) Act, 1976 , and make other necessary changes in the existing Regulations, consequential on the increase in the rates of contribution.