S.I. No. 91/1984 - Social Welfare (Voluntary Contributors) (Amendment) Regulations, 1984.

1. (1) These Regulations may be cited as the Social Welfare (Voluntary Contributors) (Amendment) Regulations, 1984.

(2) The Social Welfare (Voluntary Contributors) Regulations, 1979 (

S.I. No. 119 of 1979

) and these Regulations shall be construed as one and may be cited together as the Social Welfare (Voluntary Contributors) Regulations 1979 and 1984.

2. Where in the contribution year which commenced on the 6th day of April, 1983, a voluntary contributor had no reckonable income or where such income did not exceed the sum of £2,000, 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, 1984, the amount of his income shall be taken to be £2,000.

3. Article 14 of the Social Welfare (Voluntary Contributors) Regulations, 1979 is hereby amended by the insertion after the words "Where in any contribution year" of the words "terminating prior to the 6th day of April, 1983".

GIVEN under the Official Seal of the Minister for Social Welfare

this 4th day of April, 1984.

BARRY DESMOND,

Minister for Social Welfare.

EXPLANATORY NOTE

Under the provisions of the

Social Welfare (Consolidation) Act, 1981

the amount of a voluntary contribution payable by a person in a particular income tax year is based on his reckonable income in the preceding tax year. The Social Welfare (Voluntary Contributors) Regulations, 1979 provided that in circumstances where a voluntary contributor had no reckonable income in the preceding tax year or where such income did not exceed £1,500, then for the purpose of determining the amount of a voluntary contribution to be paid by him, the amount of his income would be taken to be £1,500.

These Regulations provide that where a voluntary contributor had no reckonable income in the 1983/84 income tax year or where such income did not exceed £2,000, the amount of his income, for the purpose of determining voluntary contributions in respect of the 1984/85 tax year, will be taken to be £2,000.

S.I. No. 91 of 1984.

SOCIAL WELFARE (VOLUNTARY CONTRIBUTORS) (AMENDMENT) REGULATIONS, 1984.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 11 (1) (

a

) of the

Social Welfare (Consolidation) Act, 1981

(No. 1 of 1981), hereby makes the following Regulations—