S.I. No. 63/2025 - Social Welfare (Miscellaneous Provisions) Act 2024 (Section 15) (Commencement) Order 2025

1. This Order may be cited as the Social Welfare (Miscellaneous Provisions) Act 2024 (Section 15) (Commencement) Order 2025.

2. The 31st day of March 2025 is appointed as the day on which

section 15

of the

Social Welfare (Miscellaneous Provisions) Act 2024

(No. 24 of 2024) comes into operation.

GIVEN under my Official Seal,

5 March, 2025.

PASCHAL DONOHOE,

Minister for Finance.

EXPLANATORY NOTE

(

This note is not part of the Instrument and does not purport to be a legal interpretation.

)

The

Social Welfare (Miscellaneous Provisions) Act 2024

amended the

Social Welfare Consolidation Act 2005

to provide for a new Jobseeker’s Pay-Related Benefit scheme.

Section 15

of the

Social Welfare (Miscellaneous Provisions) Act 2024

amends

Section 126

of the

Taxes Consolidation Act 1997

to confirm that Jobseeker’s Pay-Related Benefit is taxable under Schedule E, and deems the payments of this benefit to be payments to which the PAYE system applies. This ensures similar tax treatment to that of Jobseeker’s Benefit.

The

Social Welfare (Miscellaneous Provisions) Act 2024

(Part 3) (Commencement) Order 2024 provides that the Jobseeker’s Pay-Related Benefit scheme shall commence from 31 March 2025.

This Order provides for the commencement of

Section 15

of the

Social Welfare (Miscellaneous Provisions) Act 2024

from 31 March 2025 to coincide with the commencement of Jobseeker’s Pay-Related Benefit scheme.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

7

th March,

2025.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by

section 1

(4) of the

Social Welfare (Miscellaneous Provisions) Act 2024

(No. 24 of 2024), hereby order as follows