Social Welfare Law Reform and Pensions Act 2006
Acts of the Oireachtas
Source: Acts of the Oireachtas

num: 1
paragraphs: — (1) This Act may be cited as the Social Welfare Law Reform and Pensions Act 2006.
(2) The Social Welfare Acts and sections 1 to 37 of this Act shall be read together as one.
(3) Sections 38 to 44 of this Act and the Pensions Acts 1990 to 2005 may be cited together as the Pensions Acts 1990 to 2006.
(4) Sections 4 , 5 , 6 , 9 to 14 , 16 to 27 , 31 and 33 and Part 3 of this Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.
num: 2
paragraphs: — In this Part “Principal Act” means the Social Welfare Consolidation Act 2005 .
num: 3
paragraphs: — (1) Schedule 4 to the Principal Act is amended by substituting the following for Part 6:
“PART 6
Amounts of Child Benefit
Amount for each of first 2 children
Amount for each child in excess of 2
(1)
(2)
€150.00
€185.00
”.
(2) This section comes into operation on 1 April 2006.
num: 4
paragraphs: — (1) Each provision of the Principal Act and each instrument mentioned in column (2) of Schedule 1 to this Act is amended in the manner specified in column (3) of that Schedule opposite the mention of that provision or instrument in column (2).
(2) Every reference in any Act or in any instrument made under any Act to disability benefit shall be read as a reference to illness benefit.
(3) Every reference in any Act or in any instrument made under any Act to old age (contributory) pension shall be read as a reference to State pension (contributory).
(4) Every reference in any Act or in any instrument made under any Act to orphan’s (contributory) allowance shall be read as a reference to guardian’s payment (contributory).
(5) Every reference in any Act or in any instrument made under any Act to orphan’s (non-contributory) pension shall be read as a reference to guardian’s payment (non-contributory).
(6) Every reference in any Act or in any instrument made under any Act to retirement pension shall be read as a reference to State pension (transition).
(7) Every reference in any Act or in any instrument made under any Act to unemployment benefit shall be read as a reference to jobseeker’s benefit.
(8) Every reference in any Act or in any instrument made under any Act to unemployment assistance shall be read as a reference to jobseeker’s allowance.
(9) Every reference in any Act or in any instrument made under any Act to unemployability supplement shall be read as a reference to incapacity supplement.
num: 5
paragraphs: — Section 2(1) of the Principal Act is amended in paragraph (a) of the definition of “reckonable income” by substituting “195, 216C,” for “195,”.
num: 6
paragraphs: — Section 21(1) of the Principal Act is amended—
(a) in paragraph (a), by substituting “paragraphs (b), (ea)” for “paragraph (b)”,
(b) in paragraph (c), by substituting “paragraphs (ea) and (f)” for “paragraph (f)”, and
(c) by inserting the following after paragraph (e):
“(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of the Taxes Consolidation Act 1997 , he or she shall be liable for a contribution of €253 in respect of that amount for which childcare services relief is claimed under that section;”.
num: 7
paragraphs: — (1) Section 103 of the Principal Act is amended by substituting “104 weeks” for “65 weeks”.
(2) This section applies to a person who was in receipt of carer’s benefit on or after 7 December 2005.
num: 8
paragraphs: — Section 108 of the Principal Act is amended by inserting the following after subsection (2):
“(2A) A deciding officer may, for the purpose of determining whether a person satisfies the conditions in section 109, decide the question as to whether a person is a homemaker, in accordance with subsection (2).”.
num: 9
paragraphs: — Section 108 of the Principal Act is amended by inserting the following after subsection (8):
“(9) The amount payable by way of old age (contributory) pension for any day on or after which a person has attained pensionable age but before the day on which the person first receives payment of old age (contributory) pension, shall be one-seventh of the appropriate weekly rate, subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent.”.
num: 10
paragraphs: — The following paragraph is substituted for paragraph (b) of section 109(17) of the Principal Act:
“(b) where the amount calculated in accordance with paragraph (a) is a multiple of 5 cent but not also a multiple of 10 cent, be rounded up to the nearest 10 cent, and where the amount is not a multiple of 5 cent or 10 cent, be rounded to the nearest 10 cent.”.
num: 11
paragraphs: — The Principal Act is amended—
(a) by inserting the following section after section 113 but in Chapter 15:
“Entitlement for invalidity pension recipients.
113A.— (1) Notwithstanding this Chapter and regulations made under this Chapter old age (contributory) pension shall be payable in accordance with this section in the case of a person who—
(a) has attained pensionable age, and
(b) immediately before attaining pensionable age is in receipt of a payment under Chapter 17 of this Part.
(2) Only one pension shall be payable to or in respect of a person under this Chapter.
(3) Subject to subsection (4), old age (contributory) pension payable under this section shall be payable in accordance with the rate specified in section 111.
(4) Where a person in receipt of invalidity pension under Chapter 17 of this Part attains pensionable age and becomes entitled to a pension under this section and to a pension from another Member State, the weekly rate of pension payable shall be the greater of—
(a) the amount of pension payable, calculated in accordance with Chapter 2 or 3, as the case may be, of Title III of Regulation (EEC) No. 1408/71 1 of the Council of the European Communities, or
(b) the rate of invalidity pension otherwise payable in accordance with Chapter 17 of this Part.
(5) The weekly rate of old age (contributory) pension payable under this section shall be increased by—
num: 12
paragraphs: — The Principal Act is amended—
(a) by inserting the following section after section 113A (inserted by section 11 of this Act) but in Chapter 15:
“Entitlement for retirement pension recipients.
113B.— (1) Notwithstanding this Chapter and regulations made under this Chapter and subject to subsection (2), old age (contributory) pension shall be payable in accordance with this section in the case of a person who—
(a) has attained pensionable age, and
(b) immediately before attaining pensionable age is in receipt of a payment under Chapter 16 of this Part.
(2) Only one pension shall be payable to or in respect of a person under this Chapter.
(3) In the case of a person who is in receipt of retirement pension under Chapter 16 of this Part, the weekly rate of pension payable shall be the greater of—
(a) the rate payable in accordance with this Chapter, or
(b) an amount equal to the rate of retirement pension payable in accordance with Chapter 16 of this Part.”,
and
(b) in section 300, by inserting the following subsection after subsection (9) (inserted by section 11 of this Act):
“(10) In the case of an award made under subsection 113B, any question which arises in relation to whether old age (contributory) pension is or is not payable, or in relation to who is entitled to receive an old age (contributory) pension, shall be referred to a deciding officer for decision.”.
num: 13
paragraphs: — Section 114 of the Principal Act is amended by inserting the following subsection after subsection (7):
“(8) The amount payable by way of retirement pension for any day on or after which a person has attained the age of 65 years but before the day on which the person first receives payment of retirement pension, shall be one-seventh of the appropriate weekly rate, subject to the total amount being paid at any time under this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent.”.
num: 14
paragraphs: — The following paragraph is substituted for paragraph (b) of section 115(8) of the Principal Act:
“(b) where the amount calculated in accordance with paragraph (a) is a multiple of 5 cent but not also a multiple of 10 cent, be rounded up to the nearest 10 cent, and where the amount is not a multiple of 5 cent or 10 cent, be rounded to the nearest 10 cent.”.
num: 15
paragraphs: — Section 149 of the Principal Act is amended—
(a) in subsection (5), by substituting “subsections (6) and (8)” for “subsection (6)”, and
(b) by inserting the following after subsection (6):
“(7) Notwithstanding the provisions of this Chapter and subject to subsection (8), pre-retirement allowance shall not be payable to a person in respect of any period of retirement which begins on or after such date as may be prescribed.
(8) Subsection (7) shall not apply where a continuous period of retirement, as read in accordance with subsection (5), began before the date prescribed for the purposes of subsection (7).”.
num: 16
paragraphs: — (1) The Principal Act is amended—
(a) by substituting the following for section 153:
“Entitlement to pension.
num: 153
paragraphs: — Subject to this Act, a person shall be entitled to State pension (non-contributory) where—
(a) the person has attained pensionable age,
num: 17
paragraphs: — Each provision of the Principal Act and each instrument mentioned in column (1) of Schedule 3 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision or instrument in column (1).
num: 18
paragraphs: — Section 137(2) of the Principal Act is amended in paragraph (b)(ii) of the definition of “widowed parent” by substituting the following for clause (V):
“(V) one-parent family payment, or
(VI) State pension (non-contributory),”.
num: 19
paragraphs: — The following paragraph is substituted for paragraph (f) of section 139(1) of the Principal Act:
“(f) widowed parent grant (paid by virtue of receipt of one-parent family payment or State pension (non-contributory) under this Part),”.
num: 20
paragraphs: — The Principal Act is amended by substituting the following for Chapter 5 of Part 3:
“CHAPTER 5
Blind Pension
Interpretation.
num: 161
paragraphs: — In this Chapter—
‘ spouse ’ includes a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State;
num: 21
paragraphs: — The Principal Act is amended—
(a) in section 163, by substituting the following for subsection (1):
“(1) Subject to this Act, a pension shall be payable to a widow or widower who has not attained pensionable age.”,
and
(b) by deleting section 165.
num: 22
paragraphs: — The Principal Act is amended—
(a) in section 173, by substituting the following for subsection (1):
“(1) Subject to this Act and to regulations made under this Act, a payment (in this Act referred to as ‘one-parent family payment’) shall be payable to a qualified parent who has not attained pensionable age.”,
and
(b) in section 174, by deleting subsections (3) and (4).
num: 23
paragraphs: — Section 178 of the Principal Act is amended by inserting the following subsections after subsection (6):
num: 24
paragraphs: — The Principal Act is amended by substituting the Part set out in Schedule 4 to this Act for Part 3 of Schedule 3.
num: 25
paragraphs: — The Principal Act is amended by inserting the Part set out in Schedule 5 to this Act after Part 4 of Schedule 3.
num: 26
paragraphs: — Section 169(2)(a)(i) of the Principal Act is amended by substituting “orphan” for “claimant or beneficiary”.
num: 27
paragraphs: — Section 173(3) (as amended by section 9 of the Social Welfare Act 2005 ) of the Principal Act is amended by substituting “€375” for “€293”.
num: 28
paragraphs: — (1) The Principal Act is amended by inserting the following after Part 4:
“PART 4A
Early Childcare Supplement
Entitlement to early childcare supplement.
223A.— Subject to this Part, a person who is a qualified person for the purposes of Part 4 shall, so long as he or she remains so qualified, be paid out of moneys provided by the Oireachtas a payment (in this Act referred to as ‘early childcare supplement’) in accordance with section 223B in respect of each qualified child (within the meaning of section 219) until such time as the qualified child attains the age of 6 years.
Amount of early childcare supplement.
223B.— (1) Subject to this Act, the maximum amount of early childcare supplement payable under section 223A in respect of each qualified child shall not exceed €1,000 in any year, payable in equal quarterly instalments of €250, and only one such supplement shall be payable in any year in respect of a qualified child.
(2) Regulations which may be made under section 242(1)(a) providing for the time and manner of payment of early childcare supplement shall be subject to the prior consent of the Minister for Finance and the Minister for Health and Children.
(3) Notwithstanding subsection (1), where in any quarter a qualified child attains the age of 6 years, early childcare supplement shall be paid in respect of the quarter in which the child attains that age.
(4) In this Part—
‘quarter’ means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December;
‘quarterly’ shall be read accordingly.”.
(2) This section comes into operation on 1 April 2006.
num: 29
paragraphs: — (1) Each provision of the Principal Act mentioned in column (1) of Schedule 6 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision in column (1).
(2) The following section is substituted for section 240 of the Principal Act:
“Definition.
num: 240
paragraphs: — Except where otherwise provided, in this Part—
‘benefit’ means—
(a) any benefit described in section 39(1),
(b) any assistance described in section 139(1),
(c) child benefit,
(d) early childcare supplement,
(e) respite care grant,
(f) family income supplement,
(g) continued payment for qualified children, or
(h) EU payments within the meaning of Part 8.”.
(3) Section 300(2) of the Principal Act is amended by inserting the following after paragraph (c):
“(ca) Part 4A (early childcare supplement),”.
(4) This section comes into operation on 1 April 2006.
num: 30
paragraphs: — Section 225(1) of the Principal Act is amended by substituting “€1,200” for “€1,000”.
num: 31
paragraphs: — Section 227 of the Principal Act is amended in the definition of “weekly family income” by inserting the following after paragraph (a):
“(aa) any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003 ( S.I. No. 698 of 2003 ),”.
num: 32
paragraphs: — Section 247 of the Principal Act is amended by inserting the following subsection after subsection (11):
“(12) Where a person is in receipt of an invalidity pension under this Act by virtue of the application of Articles 38 and 39 of Regulation (EEC) No. 1408/71 of the Council of the European Communities and subsequently becomes entitled to a survivor’s pension or old age pension from another Member State under Chapter 3 of that Regulation, the person’s entitlement to invalidity pension under this Act shall, notwithstanding anything contained in that Regulation, be reduced only within the limit of the amount of that survivor’s pension or old age pension.”.
num: 33
paragraphs: — Schedule 3 to the Principal Act is amended—
(a) in Part 1, by inserting the following definition before the definition of “fisherman”:
“ ‘blind person’ means a person who—
(a) has attained the age of 18 years, and
(b) is so blind that the person either cannot perform any work for which eyesight is essential or cannot continue with his or her ordinary occupation;”,
(b) in Part 4, in Rule 1(2)(b)(v), by inserting the following after subclause (I)(A):
“(AA) any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003,”,
and
(c) in Table 2—
(i) by substituting the following for reference 2:
“
num: 2
paragraphs: any moneys received—
(a) by way of child benefit under Part 4 or a payment corresponding to that benefit from another Member State, or
(b) by way of early childcare supplement under Part 4A;
”,
(ii) in reference 3, by inserting “or home care grant” after “domiciliary care allowance”,
(iii) by inserting the following after reference 3:
“
3A.
any allowance received under a scheme administered by the Minister for Education and Science and known as the Home Tuition Scheme where that allowance is used towards defraying the cost of home tuition;
”,
and
(iv) by inserting the following after reference 18:
“
18A.
any allowable pension payment within the meaning of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2003;
”.
num: 34
paragraphs: — Schedule 3 to the Principal Act is amended in Rule 1 of Part 4 by substituting the following for paragraph (5):
“(5) (a) the weekly value of any benefit or privilege, calculated in the manner that may be prescribed, enjoyed by the person, who has not attained the age that may be prescribed, by virtue of residing with a parent or step-parent, and
(b) the weekly value of any benefit or privilege, other than benefit or privilege under paragraph (a), enjoyed by the person.”.
num: 35
paragraphs: — Schedule 5 to the Principal Act is amended—
(a) by inserting “the Commission for Taxi Regulation,” after “the Central Statistics Office,”,
(b) by inserting “the National Council for Special Education,” after “the National Cancer Registry Board,”, and
(c) by substituting the following for “the Private Residential Tenancies Board;”:
“the Private Residential Tenancies Board,
the Private Security Authority,
the Teaching Council;”.
num: 36
paragraphs: — Section 340(3) of the Principal Act is amended by inserting the following after paragraph (c):
“(ca) a credit union within the meaning of the Credit Union Act 1997 ,”.
num: 37
paragraphs: — Each provision of the Principal Act mentioned in column (1) of Schedule 7 to this Act is amended in the manner specified in column (2) of that Schedule opposite the mention of that provision in column (1).
num: 38
paragraphs: — In this Part “ Principal Act ” means the Pensions Act 1990 .
num: 39
paragraphs: — (1) The following sections are inserted after section 3 of the Principal Act:
“Notice by Board of intention to prosecute.
3A.— (1) Where the Board has reasonable grounds for believing that a person to whom section 3(1) or (4) or 18(5) applies has committed an offence under this Act and is liable to summary prosecution by the Board, the Board may give to the person a notice in writing in the prescribed form stating that—
(a) the person is alleged to have committed that offence,
(b) the person may during a period of 21 days beginning on the date of the notice—
(i) remedy as far as practicable to the satisfaction of the Board any default that constitutes the offence, and
(ii) make to the Board a specified payment of a prescribed amount accompanied by the notice,
and
(c) a prosecution of the person to whom the notice is given in respect of the alleged offence will not be instituted during the period specified in the notice and, if the default is remedied to the satisfaction of the Board and the payment specified in the notice is made during that period, no prosecution in respect of the alleged offence will be instituted.
(2) Where a notice is given under subsection (1)—
(a) the person to whom it applies may, during the period specified in the notice, make to the Board the payment specified in the notice, accompanied by the notice,
(b) the Board may receive the payment and issue a receipt for it, and any payment so received shall not in any circumstances be recoverable by the person who made it, and
(c) a prosecution in respect of the alleged offence shall not be instituted in the period specified in the notice and, if the default is remedied to the satisfaction of the Board and the payment specified in the notice is made during that period, no prosecution in respect of the alleged offence shall be instituted.
(3) In a prosecution for an offence to which this section applies, the onus of showing that a payment pursuant to a notice under this section has been made shall lie on the defendant.
(4) All payments made to the Board under this section shall be paid into or disposed of for the benefit of the Exchequer in the manner that the Minister for Finance may direct.
(5) (a) A notice under subsection (1) may be given to the person to whom it applies—
(i) by delivering it to the person, or
(ii) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been provided, at that address, or
(iii) by sending it by post in a prepaid letter addressed to the person at the address at which the person ordinarily resides or, in a case in which an address for service has been provided, to that address.
(b) Where a notice is to be given to a person who is the owner or occupier of land and the name of the person cannot be ascertained by reasonable inquiry, it may be addressed to the person by using the words ‘the owner’ or, where appropriate, ‘the occupier’.
(c) For the purposes of this section, a company within the meaning of the Companies Acts 1963 to 2005 shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.
(6) Any amount prescribed for the purposes of subsection (1)(b)(ii) shall not in any case exceed the maximum fine which may be imposed on summary conviction for the offence concerned.
Prosecutions.
3B.— (1) Every document purporting to be a copy of, or extract from, any document kept by the Board and purporting to be certified by an officer of the Board authorised in that behalf by the Board, whose official position it shall not be necessary to prove, to be a true copy of, or extract from, that document shall, without proof of the signature of that officer, unless the contrary is proved, be admissible in evidence in all legal proceedings as of equal validity with the original document.
(2) In any legal proceedings (including proceedings relating to an offence) a certificate signed by an officer of the Board authorised in that behalf, whose official position it shall not be necessary to prove is, without proof of that officer’s signature, admissible, unless the contrary is proved—
(a) if it certifies that the officer has examined the relevant records and that it appears from those records that a specified notice was given or sent to a stated person at, or left at, the address and on the date stated therein, as evidence that the notice was given or sent to that person at, or left at, that address on that date,
(b) if it certifies that the officer has examined the relevant records and that it appears from those records that a specified notice was given or sent to a stated person, or left at the address and on the date stated therein, as evidence that the notice was received by that person at that address on a date 3 days after the date on which the document was given or sent to the person at, or left at, that address,
(c) if it certifies a document as a copy of the registration details of a scheme with the Board by the trustees of that scheme in accordance with section 60, as evidence of the registration,
(d) if it certifies that the officer has examined the relevant records and that it appears from those records that during a specified period a document or any other thing was not received from a specified person, as evidence that the person did not during that period provide that document or thing and that the document or thing was not received by the Board, or
(e) if it certifies a document to be a copy of an authorisation by the Board under section 16, authorising the delegation of functions to the chief executive or a member of staff of the Board, including but not limited to the function of instituting proceedings on behalf of the Board, as evidence that the functions are so delegated.
(3) In this section—
‘officer of the Board’ means a member of the Board, the chief executive or member of staff of the Board;
‘notice’ means any request, notice or other document.”.
num: 40
paragraphs: — The following section is inserted after section 26 of the Principal Act:
“Indemnity.
26A.— The Minister may, in the manner and to the extent and subject to the terms and conditions that the Minister may determine from time to time in consultation with the Minister for Finance, indemnify any person who is or was a member, chief executive officer or officer of, or member of any committee of, the Board in respect of any act by or omission of that person in the performance of his or her functions under this Act unless the act or omission is shown to have been in bad faith.”.
num: 41
paragraphs: — The Principal Act is amended—
(a) in section 40, by inserting the following after the definition of “funding standard”:
“ ‘index-linked benefits’ means benefits which, under the rules of a scheme, are increased while in payment at a rate wholly or partly linked to increases in an index of the cost of living or of wages or salaries or increases in salaries actually or notionally payable to serving employees in the relevant employment;”,
(b) in section 41(2)(c) (as amended by the Social Welfare and Pensions Act 2005 ), by inserting “, (3A), (3B)” after “subsections (3)”,
(c) in section 46(1)—
(i) in paragraph (a), by deleting “and”,
(ii) in paragraph (b), by substituting “section 44(a)(v), and” for “section 44(a)(v).”, and
(iii) by inserting the following after paragraph (b):
“(c) notwithstanding anything contained in the rules of a relevant scheme, may assume that the liabilities of the scheme in respect of index-linked benefits on winding up in respect of any persons who are receiving benefits or have reached normal pensionable age are equal to the actuarial value of benefits with fixed rate increases where those fixed rate increases are calculated in accordance with any applicable guidance issued by the Society of Actuaries in Ireland in relation to the preparation of actuarial funding certificates in accordance with section 42.”,
and
(d) in section 48 (inserted by the Pensions (Amendment) Act 2002 ), by inserting the following after subsection (3):
“(3A) In purchasing an annuity in substitution for an index-linked benefit in a relevant scheme which has been wound up or in making a payment or payments under subsection (3), the trustees of a scheme which does not have sufficient resources to discharge all of the liabilities of the scheme for benefits specified in subparagraphs (i), (ii) and (iii) of subsection (1)(b) may, notwithstanding anything contained in the rules of the scheme and without the consent of the member concerned, discharge the liability of the scheme for an index-linked benefit by purchasing an annuity with fixed rate increases or deem the actuarial value of an index-linked benefit to be equal to the actuarial value of a benefit with fixed rate increases, provided that such fixed rate increases are calculated in accordance with any applicable guidance issued by the Society of Actuaries in Ireland in relation to the preparation of actuarial funding certificates in accordance with section 42.
(3B) If the liabilities of a scheme for index-linked benefits are reduced under subsection (3A) any resources which remain in the scheme after discharging the liabilities of the scheme for all benefits specified in subparagraphs (i), (ii) and (iii) of subsection (1)(b) shall be applied in increasing the benefits payable to and in respect of those persons specified in subparagraph (ii) of subsection (1)(b) who were entitled to index-linked benefits under the rules of the scheme at the date of the winding up.”.
num: 42
paragraphs: — The following section is inserted after section 51 of the Principal Act:
“Review of actuarial work.
51A.— (1) The Minister may make regulations requiring any actuary appointed to a scheme to have his or her actuarial work in relation to the scheme reviewed for compliance with this Act and any regulations made under this Act.
(2) The review under subsection (1) shall be carried out in accordance with professional guidance issued by the Society of Actuaries in Ireland for that purpose or with any applicable guidance issued by any other person (including the Minister) and specified in the regulations.
(3) The professional guidance issued by the Society of Actuaries in Ireland or any other guidance referred to in subsection (2) shall include provisions relating to prescribed matters which matters may include but not necessarily be limited to the following:
(a) the appointment of a reviewing actuary;
(b) the frequency of reviews;
(c) the timescale for reviews.
(4) Any information relating to the scheme that is required for the purposes of the review in accordance with subsection (1) shall be made available by the actuary to the scheme to the person conducting the review.
(5) In this section ‘actuarial work’ means:
(a) actuarial valuation reports prepared by an actuary in accordance with section 56;
(b) actuarial funding certificates prepared by an actuary in accordance with section 42;
(c) funding proposals certified by an actuary in accordance with section 49, and
(d) annual statements made by an actuary in accordance with section 55.”.
num: 43
paragraphs: — Section 131 of the Principal Act is amended by substituting the following for subsection (6):
“(6) (a) The Pensions Ombudsman shall not investigate or determine a complaint or dispute unless the procedures referred to in section 132 have been resorted to and exhausted in accordance with their terms.
(b) Notwithstanding paragraph (a), the Pensions Ombudsman may investigate or determine a complaint or dispute not relating to a public authority scheme or to a statutory scheme to which section 776 of the Taxes Consolidation Act 1997 applies provided he is satisfied that—
(i) the complaint or dispute is of such a nature that the operation of the procedures referred to in paragraph (a) is inappropriate in the circumstances of the case, and
(ii) it is reasonable in the circumstances that he should investigate and determine the complaint or dispute.
(6A) In this section ‘public authority scheme’ has the same meaning as in the Pensions Ombudsman Regulations 2003 ( S.I. No. 397 of 2003 ).”.
num: 44
paragraphs: — Each provision of the Principal Act mentioned in column (2) of Schedule 8 to this Act is amended in the manner specified in column (3) of that Schedule opposite the mention of that provision in column (2).
num: 45
paragraphs: — (1) The Combat Poverty Agency Act 1986 is amended in section 7(4) by substituting “five years” for “three years”.
(2) The amendment effected by subsection (1) of this section shall apply only to members of the Combat Poverty Agency appointed after the coming into operation of this section.
num: 46
paragraphs: — The Third Schedule to the Freedom of Information Act 1997 is amended in Part I by inserting at the end thereof—
“
No. 25 of 1990
Pensions Act 1990.
Section 145 (inserted by the Pensions (Amendment) Act 2002 ).
No. 1 of 2000
Comhairle Act 2000.
Section 18.
”.
num: 47
paragraphs: — (1) The Taxes Consolidation Act 1997 is amended in Chapter 1 of Part 7 by inserting the following section after section 194:
“Early childcare supplement.
194A.— Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.
(2) This section comes into operation on 1 April 2006.
num: 48
paragraphs: — (1) Each provision of the Carer’s Leave Act 2001 mentioned in column (1) of Schedule 9 to this Act is amended to the extent specified in column (2) of that Schedule opposite the mention of that provision in column (1).
(2) The amendments effected by subsection (1) of this section shall apply to employees who commence carer’s leave on or after the coming into operation of this section.