Number 5 of 2006

SOCIAL WELFARE LAW REFORM AND PENSIONS ACT 2006

ARRANGEMENT OF SECTIONS

PART 1

Short Title, Construction, Collective Citation and Commencement

Section

1 . Short title, construction, collective citation and commencement.

PART 2

Amendments to the Social Welfare Acts

2 . Definition (Part 2).

3 . Child benefit — new rates.

4 . Renaming of certain social welfare schemes.

5 . Reckonable income — amendment to definition.

6 . Rates of self-employed contributions and related matters.

7 . Carer’s benefit — extension of duration of payment.

8 . Decision by deciding officer — homemakers.

9 . Old age (contributory) pension — improvement.

10 . Conditions for receipt of old age (contributory) pension — amendment.

11 . Old age contributory pension — automatic entitlement for invalidity pension recipients.

12 . Old age (contributory) pension — automatic entitlement for retirement pension recipients.

13 . Retirement pension — improvement.

14 . Conditions for receipt of retirement pension — amendment.

15 . Pre-retirement allowance — payment of allowance.

16 . State pension (non-contributory).

17 . State pension (non-contributory) — consequential amendments to Principal Act.

18 . Amendment to widowed parent grant.

19 . Amendment to description of social assistance.

20 . Blind pension — amendments.

21 . Amendment to widow’s (non-contributory) pension and widower’s (non-contributory) pension.

22 . Amendment to one-parent family payment.

23 . Amendment to transitional provisions — relevant payments.

24 . State pension (non-contributory) — assessment of means.

25 . Assessment of means — insertion of new Part 5.

26 . Orphan’s (non-contributory) pension — amendment.

27 . One-parent family payment — increase in income threshold.

28 . Early childcare supplement — provision.

29 . Early childcare supplement — consequential amendments to Principal Act.

30 . Respite care grant — increase in rate.

31 . Family income supplement — improvement.

32 . Provisions relating to entitlement — amendment.

33 . Means assessment — amendments.

34 . Supplementary welfare allowance — improvement in means assessment.

35 . Personal public service number — additional specified bodies.

36 . Recovery of payments from financial institutions — amendment.

37 . Miscellaneous amendments to Principal Act.

PART 3

Amendments to the Pensions Act 1990

38 . Definition (Part 3).

39 . Notice of intention by Pensions Board to prosecute.

40 . Indemnity.

41 . Index-linked benefits.

42 . Review of actuarial work.

43 . Functions of Pensions Ombudsman.

44 . Miscellaneous amendments to Principal Act.

PART 4

Miscellaneous Amendments to other Acts

45 . Amendment to Combat Poverty Agency Act 1986.

46 . Amendment to Freedom of Information Act 1997.

47 . Amendment to Taxes Consolidation Act 1997.

48 . Amendment to Carer’s Leave Act 2001.

SCHEDULE 1

Renaming of certain Social Welfare Schemes

SCHEDULE 2

Rates of Assistance

SCHEDULE 3

State Pension (non-contributory) — Consequential Amendments to Principal Act

SCHEDULE 4

State Pension (non-contributory) — Assessment of Means

SCHEDULE 5

Blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension and orphan’s (non-contributory) pension, one-parent family payment and carer’s allowance — Assessment of Means

SCHEDULE 6

Early Childcare Supplement — Consequential Amendments to Principal Act

SCHEDULE 7

Miscellaneous Amendments to Principal Act

SCHEDULE 8

Miscellaneous Amendments to Pensions Act 1990

SCHEDULE 9

Amendments to Carer’s Leave Act 2001

Acts Referred to

Number 5 of 2006

SOCIAL WELFARE LAW REFORM AND PENSIONS ACT 2006

AN ACT TO AMEND AND EXTEND THE SOCIAL WELFARE ACTS, THE PENSIONS ACT 1990, THE COMBAT POVERTY AGENCY ACT 1986, THE FREEDOM OF INFORMATION ACT 1997, THE TAXES CONSOLIDATION ACT 1997 AND THE CARER’S LEAVE ACT 2001.

[24th March, 2006]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Short Title, Construction, Collective Citation and Commencement

Short title, construction, collective citation and commencement.

1.— (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.

PART 2

Amendments to the Social Welfare Acts

Definition ( Part 2 ).

2.— In this Part “ Principal Act ” means the Social Welfare Consolidation Act 2005.

Child benefit — new rates.

3.— (1) Schedule 4 to the Principal Act is amended by substituting the following for Part 6:

“PART 6

Amounts of Child Benefit

”.

(2) This section comes into operation on 1 April 2006.

Renaming of certain social welfare schemes.

4.— (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.

Reckonable income — amendment to definition.

5.— Section 2(1) of the Principal Act is amended in paragraph (a) of the definition of “reckonable income” by substituting “195, 216C,” for “195,”.

Rates of self-employed contributions and related matters.

6.— 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;”.

Carer’s benefit — extension of duration of payment.

7.— (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.

Decision by deciding officer — homemakers.

8.— 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).”.

Old age (contributory) pension — improvement.

9.— 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.”.

Conditions for receipt of old age (contributory) pension — amendment.

10.— 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.”.

Old age contributory pension — automatic entitlement for invalidity pension recipients.

11.— 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—

(a) the amount set out in column (3) at reference 3 in Part 1 of Schedule 2 for any period during which the beneficiary has a qualified adult, subject to the restriction that a beneficiary shall not be entitled for the same period to an increase of pension under this subsection in respect of more than one person,

(b) the amount set out in column (4) at reference 3 in Part 1 of Schedule 2 in respect of each qualified child who normally resides with the beneficiary,

(c) the amount set out in column (6) at reference 3 in Part 1 of Schedule 2 where the beneficiary is living alone,

(d) the amount set out in column (7) at reference 3 in Part 1 of Schedule 2 where the beneficiary has attained the age of 80 years, and

(e) the amount set out in column (8) at reference 3 in Part 1 of Schedule 2 where the beneficiary is ordinarily resident on an island.”,

and

(b) in section 300, by inserting the following subsection after subsection (8):

“(9) In the case of an award made under section 113A, 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.”.

Old age (contributory) pension — automatic entitlement for retirement pension recipients.

12.— 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.”.

Retirement pension — improvement.

13.— 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.”.

Conditions for receipt of retirement pension — amendment.

14.— 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.”.

Pre-retirement allowance — payment of allowance.

15.— 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).”.

State pension (non-contributory).

16.— (1) The Principal Act is amended—

(a) by substituting the following for section 153:

“Entitlement to pension.

153.— Subject to this Act, a person shall be entitled to State pension (non-contributory) where—

(a) the person has attained pensionable age,

(b) the means of the person as calculated in accordance with the Rules contained in Part 3 of Schedule 3 do not exceed the appropriate highest amount of means at which pension may be paid to that person in accordance with section 156, and

(c) the person is habitually resident in the State at the date of the making of the application for State pension (non-contributory).”;

(b) by deleting sections 154 and 155;

(c) by substituting the following for section 156:

“Rate of pension and increase for qualified child.

156.— (1) Subject to section 159, the rate (in this Chapter referred to as ‘the scheduled rate’) of State pension (non-contributory) shall be the weekly rate set out in column (2) at reference 4 in Part 1 of Schedule 4 increased by the appropriate amount set out in column (4) of that Part in respect of each qualified child who normally resides with the claimant or beneficiary.

(2) (a) The pension shall be payable where the weekly means of the claimant or beneficiary—

(i) do not exceed €20.00, at the scheduled rate, and

(ii) subject to paragraph (b), exceed €20.00, at the scheduled rate reduced by €2.50 for each amount (if any) of €2.50 by which those weekly means exceed €20.00, any fraction of €2.50 in those weekly means being treated for this purpose as €2.50.

(b) Where the rate calculated under paragraph (a)(ii) at which, but for this paragraph, the pension would be payable is less than €2.50, the pension shall not be payable.”;

(d) in section 157, by substituting the following for subsection (2):

“(2) An increase under subsection (1)(a) shall not be payable where the spouse is—

(a) in receipt of any benefit, pension, assistance or allowance under Part 2 or this Part, or

(b) entitled to or in receipt of an allowance in respect of participation in a scheme administered by the Minister for Education and Science and known as the Vocational Training Opportunities Scheme, or

(c) entitled to or in receipt of an allowance in respect of participation in a scheme administered by the Minister and known as—

(i) Back to Education Allowance, or

(ii) Back to Work Allowance, or

(iii) Back to Work Enterprise Allowance, or

(iv) Part-Time Job Incentive.”;

(e) by substituting the following for section 159:

“Rate of pension for persons in receipt of other payments.

159.— In the case of a person who is in receipt of blind pension under Chapter 5 of this Part, widow’s (non-contributory) pension or widower’s (non-contributory) pension under Chapter 6 of this Part, one-parent family payment under Chapter 7 of this Part, a payment referred to in paragraph (b) or (c) of the definition of ‘relevant payment’ in section 178 or farm assist under Chapter 11 of this Part, immediately before becoming entitled to State pension (non-contributory), the weekly rate of pension payable shall be the greater of—

(a) an amount equal to the rate of blind pension which was payable in accordance with sections 161B, 161C and 161D immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or

(b) an amount equal to the rate of widow’s (non-contributory) pension or widower’s (non-contributory) pension which was payable in accordance with section 164 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or

(c) an amount equal to the rate of one-parent family payment which was payable in accordance with section 174 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158, or

(d) an amount equal to the rate of farm assist which was payable in accordance with sections 215 and 216 immediately before becoming entitled to State pension (non-contributory) and the rate payable in accordance with sections 156, 157 and 158.”;

(f) by substituting the following for section 160:

“Disqualifi-cations.

160.— (1) Subject to subsections (2) and (3), a person in receipt of or entitled to widow’s (contributory) pension, widower’s (contributory) pension or old age (contributory) pension or a person in respect of whom an increase of old age (contributory) pension is payable by virtue of section 112(1) shall be disqualified for receipt of State pension (non-contributory).

(2) Notwithstanding subsection (1), a person may be paid State pension (non-contributory) for any period during which the rate of pension payable would be greater than the rate of widow’s (contributory) pension, widower’s (contributory) pension, old age (contributory) pension or the increase thereof, as the case may be, payable.

(3) Notwithstanding subsection (1), in any case where State pension (non-contributory) is so paid, entitlement to widow’s (contributory) pension, widower’s (contributory) pension, old age (contributory) pension or the increase thereof, as the case may be, shall continue but the amount of any such pension or increase payable during any such period shall not be paid to or in respect of the person.”;

and

(g) by substituting the Schedule set out in Schedule 2 to this Act for Schedule 4.

(2) Notwithstanding section 153 (as substituted by subsection (1) (a) of this section) of the Principal Act, a person shall be entitled to a State pension (non-contributory) where—

(a) the person has attained pensionable age, and

(b) on the coming into operation of subsection (1) of this section, the person is in receipt of old age (non-contributory) pension, blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension, one-parent family payment or a payment referred to in paragraph (b) or (c) of the definition of “relevant payment” in section 178 of the Principal Act.

(3) A decision made by a deciding officer or an appeals officer under the Principal Act in relation to the award of old age (non-contributory) pension, blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension or one-parent family payment before the coming into operation of this section, shall be deemed to be a decision to award State pension (non-contributory) to the person concerned on and from such coming into operation, where the person has attained pensionable age.

(4) Where, immediately before the coming into operation of this section, a person has applied for old age (non-contributory) pension, blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension or one-parent family payment and that application has not been finally determined, any such application shall be deemed to be an application for State pension (non-contributory), where the person has attained pensionable age.

State pension (non-contributory) — consequential amendments to Principal Act.

17.— 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).

Amendment to widowed parent grant.

18.— 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),”.

Amendment to description of social assistance.

19.— 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),”.

Blind pension — amendments.

20.— The Principal Act is amended by substituting the following for Chapter 5 of Part 3:

“CHAPTER 5

Blind Pension

Interpretation.

161.— 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;

‘ weekly means ’ shall, subject to Rule 1(1) of Part 5 of Schedule 3, be the yearly means divided by 52.

Entitlement to pension.

161A.— Subject to this Act, a person shall be entitled to pension (in this Act referred to as ‘blind pension’) where—

(a) the person has attained the age of 18 years but has not attained pensionable age,

(b) the person is so blind that he or she either cannot perform any work for which eyesight is essential or cannot continue his or her ordinary occupation,

(c) the means of the person as calculated in accordance with the Rules contained in Part 5 of Schedule 3 do not exceed the appropriate highest amount of means at which pension may be paid to that person in accordance with section 161B, and

(d) the person is habitually resident in the State at the date of the making of the application for that pension.

Rate of pension.

161B.— (1) The rate (in this Chapter referred to as ‘the scheduled rate’) of blind pension shall be the weekly rate set out in column (2) at reference 5 in Part 1 of Schedule 4 increased by the appropriate amount set out in column (4) of that Part in respect of each qualified child who normally resides with the claimant or beneficiary.

(2) (a) The pension shall be payable where the weekly means of the claimant or beneficiary—

(i) do not exceed €7.60, at the scheduled rate, and

(ii) subject to paragraph (b), exceed €7.60 at the scheduled rate reduced by €2.50 for each amount (if any) of €2.50 by which those weekly means exceed €7.60, any fraction of €2.50 in those weekly means being treated for this purpose as €2.50.

(b) Where the rate calculated under paragraph (a)(ii) at which, but for this paragraph, the pension would be payable is less than €2.50, the pension shall not be payable.

Increases including increases for one of a couple.

161C.— (1) Subject to subsection (2), the weekly rate of blind pension payable in accordance with section 161B shall be increased—

(a) by the amount calculated in accordance with Part 3 of Schedule 4 where the beneficiary is living with, or is wholly or mainly maintaining, his or her spouse, where that spouse has not attained pensionable age, subject to the restriction that the beneficiary shall not be entitled for the same period to an increase of pension under this paragraph in respect of more than one person,

(b) by the amount set out in column (6) of Part 1 of Schedule 4 where the beneficiary is living alone, and

(c) by the amount set out in column (8) of Part 1 of Schedule 4 where the beneficiary is ordinarily resident on an island.

(2) An increase under subsection (1)(a) shall not be payable where the spouse is—

(a) in receipt of any benefit, pension, assistance or allowance under Part 2 or this Part, or

(b) entitled to or in receipt of an allowance in respect of participation in a scheme administered by the Minister for Education and Science and known as the Vocational Training Opportunities Scheme, or

(c) entitled to or in receipt of an allowance in respect of participation in a scheme administered by the Minister and known as—

(i) Back to Education Allowance, or

(ii) Back to Work Allowance, or

(iii) Back to Work Enterprise Allowance, or

(iv) Part-Time Job Incentive.

Amount of increases payable in respect of a qualified child normally residing with beneficiary.

161D.— The increase payable under section 161B(1) in respect of a qualified child who normally resides with the beneficiary and the spouse of the beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse of the beneficiary is entitled to any benefit, assistance, allowance (other than supplementary welfare allowance) or any other pension under this Act.

Disqualifications.

161E.— (1) Subject to subsections (2) and (3), a person in receipt of or entitled to widow’s (contributory) pension or widower’s (contributory) pension or a person in respect of whom an increase of old age (contributory) pension is payable by virtue of section 112(1) shall be disqualified for receipt of blind pension.

(2) Notwithstanding subsection (1), a person may be paid blind pension for any period during which the rate of pension payable would be greater than the rate of widow’s (contributory) pension, widower’s (contributory) pension or an increase of old age (contributory) pension in respect of a qualified adult, as the case may be, payable.

(3) Notwithstanding subsection (1), in any case where blind pension is so paid, entitlement to widow’s (contributory) pension, widower’s (contributory) pension or an increase of old age (contributory) pension in respect of a qualified adult, as the case may be, shall continue but the amount of any such pension or increase payable during any such period shall not be paid to or in respect of the person.

(4) A blind person in respect of whom a pension is payable under this Chapter shall not be a qualified child for the purposes of this Act.”.

Amendment to widow’s (non-contributory) pension and widower’s (non-contributory) pension.

21.— 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.

Amendment to one-parent family payment.

22.— 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).

Amendment to transitional provisions — relevant payments.

23.— Section 178 of the Principal Act is amended by inserting the following subsections after subsection (6):

“(7) Notwithstanding the provisions of Part V of the Act of 1996, for the purposes of a relevant payment referred to in subsection (1)(b) or (c), means shall be calculated in accordance with Part 5 of Schedule 3.

(8) A person shall not be entitled to a relevant payment referred to in subsection (1)(b) or (c) where that person has attained pensionable age.”.

State pension (non-contributory) — assessment of means.

24.— The Principal Act is amended by substituting the Part set out in Schedule 4 to this Act for Part 3 of Schedule 3.

Assessment of means — insertion of new Part 5.

25.— The Principal Act is amended by inserting the Part set out in Schedule 5 to this Act after Part 4 of Schedule 3.

Orphan’s (non-contributory) pension — amendment.

26.— Section 169(2)(a)(i) of the Principal Act is amended by substituting “orphan” for “claimant or beneficiary”.

One-parent family payment — increase in income threshold.

27.— 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”.

Early childcare supplement — provision.

28.— (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.

Early childcare supplement — consequential amendments to Principal Act.

29.— (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.

240.— 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.

Respite care grant — increase in rate.

30.— Section 225(1) of the Principal Act is amended by substituting “€1,200” for “€1,000”.

Family income supplement — improvement.

31.— 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),”.

Provisions relating to entitlement — amendment.

32.— 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.”.

Means assessment — amendments.

33.— 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:

“

”,

(ii) in reference 3, by inserting “or home care grant” after “domiciliary care allowance”,

(iii) by inserting the following after reference 3:

“

”,

and

(iv) by inserting the following after reference 18:

“

”.

Supplementary welfare allowance — improvement in means assessment.

34.— 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.”.

Personal public service number — additional specified bodies.

35.— 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;”.

Recovery of payments from financial institutions — amendment.

36.— 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,”.

Miscellaneous amendments to Principal Act.

37.— 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).

PART 3

Amendments to the Pensions Act 1990

Definition ( Part 3 ).

38.— In this Part “ Principal Act ” means the Pensions Act 1990.

Notice of intention by Pensions Board to prosecute.

39.— (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.”.

Indemnity.

40.— 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.”.

Index-linked benefits.

41.— 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.”.

Review of actuarial work.

42.— 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.”.

Functions of Pensions Ombudsman.

43.— 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).”.

Miscellaneous amendments to Principal Act.

44.— 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).

PART 4

Miscellaneous Amendments to other Acts

Amendment to Combat Poverty Agency Act 1986.

45.— (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.

Amendment to Freedom of Information Act 1997.

46.— The Third Schedule to the Freedom of Information Act 1997 is amended in Part I by inserting at the end thereof—

“

”.

Amendment to Taxes Consolidation Act 1997.

47.— (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.

Amendment to Carer’s Leave Act 2001.

48.— (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.

SCHEDULE 1

Renaming of certain Social Welfare Schemes

Section 4 .

SCHEDULE 2

Rates of Assistance

Section 16 .

“SCHEDULE 4

Rates of Assistance

PART 1

Rates of Periodical Social Assistance and Increases

PART 2

Increase of State Pension (Non-Contributory) for One of a Couple Where Spouse Has Not Attained Pensionable Age

PART 3

Increase of Blind Pension for One of a Couple Where Spouse Has Not Attained Pensionable Age

PART 4

Amounts of Child Benefit

”.

SCHEDULE 3

State Pension (non-contributory) — Consequential Amendments to Principal Act

Section 17 .

SCHEDULE 4

State Pension (non-contributory) — Assessment of Means

Section 24 .

“PART 3

Section 153.

STATE PENSION (NON-CONTRIBUTORY)

1. Subject to paragraphs (2) and (3), in calculating the means of a person, account shall be taken of the following:

(1) other than in the circumstances and subject to the conditions and for the periods that may be prescribed, the weekly value of property belonging to the person (not being property personally used or enjoyed by the person or a farm of land leased by him or her) which is invested or is otherwise put to profitable use by the person or which, though capable of investment or profitable use is not invested or put to profitable use and the weekly value, calculated in accordance with Table 1 to this Schedule, constitutes the weekly means of a person from that property, but no account shall be taken under any other provision of these Rules of any appropriation of the property for the purpose of current expenditure;

(2) all income in cash (including the net cash value of such non-cash benefits as may be prescribed), and the income received by a qualified child or qualified children that may be prescribed which the person may reasonably expect to receive during the year succeeding the date of calculation, but—

(a) excluding the amounts at references 1 to 19 in Table 2 to this Schedule, and

(b) excluding—

(i) any moneys received by way of maintenance payments (including maintenance payments made to or in respect of a qualified child) in so far as they do not exceed the annual housing costs actually incurred by the person subject to the maximum amount that may be prescribed, together with one-half of any amount of maintenance payment in excess of the amount disregarded in respect of housing costs actually incurred (if any),

(ii) any income arising from a grant or allowance in pursuance of a scheme for promoting the welfare of the blind prepared under section 2 of the Blind Persons Act 1920,

(iii) any moneys received under a scheme administered by the Minister for Agriculture and Food and known as the Early Retirement Scheme from Farming operated under Council Regulation (EEC) No. 2079/92 of 30 July 1992 ² , or Council Regulation (EC) No. 1257/99 of 17 May 1999 ³ ,

(iv) any moneys received in respect of rent from a person who resides with the claimant or beneficiary and but for the residence of the person the claimant or beneficiary would reside alone,

(v) any sums arising from the investment or profitable use of property (not being property personally used or enjoyed by the person or a farm of land leased by him or her),

(vi) the prescribed amount of any earnings from employment, subject to the circumstances and conditions that may be prescribed,

(vii) in the case of a blind person, the amount that may be prescribed of his or her earnings from employment of a rehabilitative nature,

(viii) in the case of a blind person, his or her wages or profit from any form of self-employment, except and in so far as the annual amount of those earnings is calculated to exceed an amount made up as follows—

€400, plus €265 if the person’s spouse is living with or is wholly or mainly maintained by him or her or, being a single person, widow or widower, is maintaining wholly or mainly a person over the age of 16 years having the care of one or more than one qualified child who normally resides or reside with the person, plus €133 for each qualified child normally residing with the person of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

(ix) in the case of a person who has a qualified child who normally resides with him or her, his or her wages or profit from any form of self-employment, except and in so far as the annual amount of those earnings is calculated to exceed €133 for each such child of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

(x) an amount of €2,540 together with one-half of any amount in excess of €2,540 received under the following schemes:

(I) the Rural Environment Protection Scheme administered by the Minister for Agriculture and Food;

(II) the Special Areas of Conservation Scheme administered by the Minister for Community, Rural and Gaeltacht Affairs,

and that income shall, in the absence of other means for ascertaining it, be taken to be that actually received during the year immediately before the date of calculation but where that income is attributable to a period before the year immediately preceding the date of calculation but is received in a subsequent year, it shall be regarded for the purposes of this paragraph as having been received in the year to which it is attributable;

(3) the yearly value of any advantage accruing to the person from—

(a) the use or enjoyment of property (other than a domestic dwelling or a farm building owned and occupied, furniture and personal effects) which is personally used or enjoyed by the person, and

(b) a farm of land leased by the person.

2. (1) Subject to paragraph (2), if it appears that any person has, whether before or after the commencement of this Act, directly or indirectly deprived himself or herself of any income or property in order to qualify himself or herself for the receipt of the pension in question, or for the receipt of the pension at a higher rate than that to which he or she would otherwise be entitled, that income or the value of that property shall for the purposes of these Rules be taken to be part of the means of that person.

(2) Paragraph (1) shall not apply to any assignment—

(a) which is an assignment to a child or children of the assignor, and

(b) which is an assignment of property consisting of a farm of land (together with or without the stock and chattels thereon) and of which the assignor is the owner and the occupier or the occupier only.

(3) In the case of a person to whom paragraph (1) applies, where the income or the value of the property taken to be part of his or her means for the purposes of that paragraph has reduced since the date of calculation, the calculation may be revised, subject to the conditions and in the circumstances that may be prescribed, but regulations made under this paragraph shall not cause the income or the value of the property taken to be part of his or her means to be increased.

(4) For the purposes of this Rule, ‘assignment’ includes any form of conveyance, transfer or other transaction by which a person parts with the ownership or possession of property.

3. (1) Notwithstanding this Schedule and subject to paragraph (2), the gross proceeds derived from the sale of the principal residence of the claimant or beneficiary or, in the case of a married couple who are living together, the spouse of the claimant or beneficiary where the spouse has attained pensionable age, shall not, subject to the limit and under the conditions and circumstances and for the periods that shall be prescribed, be taken into account in calculating the means of the claimant, beneficiary or pensioner.

(2) Paragraph (1) shall not apply to any sums arising from the investment or profitable use of the gross proceeds derived from the sale of the principal residence.

4. (1) The following apply when calculating the means of a person who is one of a couple living together:

(a) the means of the person shall be taken to be one-half of the total means of the couple;

(b) the person is deemed to be entitled to one-half of all property to which the person or the other member of the couple is entitled or to which the person and the other member of the couple are jointly entitled;

(c) for the purposes of this Rule, the means of each member of the couple shall first be determined in accordance with these Rules (each being regarded as an applicant for a pension or a pension at a higher rate, as the case may be) and the total means shall be the sum of the means of each member as so determined;

(d) where one member of the couple dies, nothing which was reckoned for the purposes of pension, or would (if the deceased member had been entitled to receive any pension) have been so reckoned, as means of the deceased member shall be so reckoned as means of the surviving member for the purpose of reducing the pension of the surviving member if any payment in respect of that pension was made before the death of the deceased member or becomes payable in respect of a period before or part of which was before that death.

(2) In this Rule ‘couple’ means a married couple who are living together or a man and woman who are not married to each other but are cohabiting as husband and wife.

(3) In calculating the means of a person who is one of a married couple living apart from his or her spouse, any sum paid by him or her to his or her spouse under a separation order shall be deducted in calculating his or her means.

5. (1) Notwithstanding these Rules, where—

(a) a State pension (non-contributory) is in course of payment to or in respect of a person or the spouse of the person or both of them, and

(b) a pension or pensions (in this Rule referred to as ‘the other pension’), not being a State pension (non-contributory), is in course of payment to or in respect of the person or the spouse of the person or both of them,

in calculating the means of the person or of the spouse or of both of them for the purposes of State pension (non-contributory), any portion of the amount of an increase in the other pension or the aggregate increase, where more than one increase in the other pension has occurred, which, if it were reckoned as means, would result in a reduction in the amount of the pension or combined pensions (as the case may be) which would be greater than the amount by which the other pension has been increased, shall not be reckoned as means.

(2) Any amount excluded from the calculation of means in accordance with reference 16 in Table 2 to this Schedule shall be subject to Rule 5(1).

6. Notwithstanding this Schedule, the amount of any allowance, special allowance, dependent’s allowance, disability pension or wound pension under the Army Pensions Acts 1923 to 1980, or pension under the Military Service Pensions Acts 1924 to 1964, arising out of service in the period commencing on 23 April 1916 and ending on 30 September 1923, or pension under the Connaught Rangers (Pensions) Acts 1936 to 1964, shall be disregarded in the calculation of means for the purposes of Chapter 4 of Part 3.

7. The Minister may by regulations vary Rule 1(1) and Table 1 to this Schedule in relation to the calculation of the weekly value of property belonging to a person.”.

SCHEDULE 5

Blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension and orphan’s (non-contributory) pension, one-parent family payment and carer’s allowance — Assessment of Means

Section 25 .

“PART 5

Sections 161A, 168, 172 and 179.

BLIND PENSION, WIDOW’S (NON-CONTRIBUTORY) PENSION, WIDOWER’S (NON-CONTRIBUTORY) PENSION, ORPHAN’S (NON-CONTRIBUTORY) PENSION, ONE-PARENT FAMILY PAYMENT AND CARER’S ALLOWANCE

1. Subject to paragraphs (2) and (3), in calculating the means of a person, account shall be taken of the following:

(1) other than in the circumstances and subject to the conditions and for the periods that may be prescribed, the weekly value of property belonging to the person (not being property personally used or enjoyed by the person or a farm of land leased by him or her) which is invested or is otherwise put to profitable use by the person or which, though capable of investment or profitable use is not invested or put to profitable use and the weekly value, calculated in accordance with Table 1 to this Schedule, constitutes the weekly means of a person from that property, but no account shall be taken under any other provision of these Rules of any appropriation of the property for the purpose of current expenditure;

(2) all income in cash (including, in the case of widow’s (non-contributory) pension, widower’s (non-contributory) pension, orphan’s (non-contributory) pension and one-parent family payment, the net cash value of such non-cash benefits as may be prescribed), and the income received by a qualified child or qualified children that may be prescribed which the person may reasonably expect to receive during the year succeeding the date of calculation, but—

(a) excluding the amounts at references 1 to 19 in Table 2 to this Schedule, and

(b) excluding—

(i) in the case of blind pension or one-parent family payment, any moneys received by way of a maintenance grant,

(ii) in the case of blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension or one-parent family payment, any moneys received by way of maintenance payments (including maintenance payments made to or in respect of a qualified child) in so far as they do not exceed the annual housing costs actually incurred by the person subject to the maximum amount that may be prescribed, together with one-half of any amount of maintenance payment in excess of the amount disregarded in respect of housing costs actually incurred (if any),

(iii) in the case of one-parent family payment, any moneys, subject to the limit that may be prescribed, received by way of repayment of expenses necessarily incurred in relation to travel and meals while undergoing a course of education, training or development approved by the Minister,

(iv) in the case of a blind person, any income arising from a grant or allowance in pursuance of a scheme for promoting the welfare of the blind prepared under section 2 of the Blind Persons Act 1920,

(v) for the purposes of widow’s (non-contributory) pension or widower’s (non-contributory) pension, any moneys received in respect of rent from a person who resides with the claimant or beneficiary and but for the residence of the person the claimant or beneficiary would reside alone,

(vi) any sums arising from the investment or profitable use of property (not being property personally used or enjoyed by the person or a farm of land leased by him or her),

(vii) in the case of widow’s (non-contributory) pension, widower’s (non-contributory) pension or a payment referred to in paragraph (b) or (c) in the definition of ‘relevant payment’ in section 178, the prescribed amount of any earnings from employment, subject to the circumstances and conditions that may be prescribed,

(viii) in the case of one-parent family payment, subject to paragraph (4), any moneys received by way of earnings (including wages and profit from any form of self-employment),

(ix) in the case of a blind person, his or her earnings (including wages and profit from any form of self-employment) other than employment of a rehabilitative nature, except and in so far as the annual amount of those earnings is calculated to exceed an amount made up as follows—

€400, plus €265 if the person’s spouse is living with or is wholly or mainly maintained by him or her or, being a single person, widow or widower, is maintaining wholly or mainly a person over the age of 16 years having the care of one or more than one qualified child who normally resides or reside with the person, plus €133 for each qualified child normally residing with the person of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

(x) in the case of a blind person, the amount that may be prescribed of his or her earnings from employment of a rehabilitative nature,

(xi) in the case of a person who is in receipt of orphan’s (non-contributory) pension or carer’s allowance and who has a qualified child who normally resides with him or her, his or her earnings (including wages and profit from any form of self-employment), except and in so far as the annual amount of those earnings is calculated to exceed €133 for each such child of whom account has not already been taken in accordance with this paragraph in calculating the means of another person,

and that income shall, in the absence of other means for ascertaining it, be taken to be that actually received during the year immediately before the date of calculation but where that income is attributable to a period before the year immediately preceding the date of calculation but is received in a subsequent year, it shall be regarded for the purposes of this paragraph as having been received in the year to which it is attributable;

(3) the yearly value of any advantage accruing to the person from—

(a) the use or enjoyment of property (other than a domestic dwelling or a farm building owned and occupied, furniture and personal effects) which is personally used or enjoyed by the person, and

(b) a farm of land leased by the person;

(4) (a) subject to subparagraph (b), in the case of one-parent family payment, the gross weekly earnings (including wages and profit from any form of self-employment), calculated or estimated in the manner that may be prescribed constitute the weekly means of that parent from earnings for the purposes of Chapter 7 of Part 3;

(b) in calculating the gross weekly earnings for the purposes of subparagraph (a), an amount of €146.50 together with half the gross weekly earnings in excess of that amount shall be disregarded;

(5) in the case of carer’s allowance, in calculating the weekly means of a carer who is not one of a couple (other than means derived from a social security payment payable under the legislation of another state), that amount that may be prescribed shall be disregarded;

(6) in the case of carer’s allowance, the amount that the Minister determines that the relevant person (as defined in section 179) could reasonably be expected to contribute to the support of the carer but in determining that amount, no account shall be taken of any sums received by the relevant person under Part 2, 3 or 4.

2. (1) Subject to paragraph (2), if it appears that any person has, whether before or after the commencement of this Act, directly or indirectly deprived himself or herself of any income or property in order to qualify himself or herself for the receipt of the pension or allowance in question, or for the receipt of the pension or allowance at a higher rate than that to which he or she would otherwise be entitled, that income or the value of that property shall for the purposes of these Rules be taken to be part of the means of that person.

(2) Paragraph (1) shall not apply to any assignment—

(a) which is an assignment to a child or children of the assignor, and

(b) which is an assignment of property consisting of a farm of land (together with or without the stock and chattels thereon) and of which the assignor is the owner and the occupier or the occupier only.

(3) In the case of a person to whom paragraph (1) applies, where the income or the value of the property taken to be part of his or her means for the purposes of that paragraph has reduced since the date of calculation, the calculation may be revised, subject to the conditions and in the circumstances that may be prescribed, but regulations made under this paragraph shall not cause the income or the value of the property taken to be part of his or her means to be increased.

(4) For the purposes of this Rule, ‘assignment’ includes any form of conveyance, transfer or other transaction by which a person parts with the ownership or possession of property.

3. (1) Notwithstanding this Schedule and subject to paragraph (2), for the purposes of blind pension, the gross proceeds derived from the sale of the principal residence of the claimant or beneficiary or, in the case of a married couple who are living together, the spouse of the claimant or beneficiary where the spouse has attained pensionable age, shall not, subject to the limit and under the conditions and circumstances and for the periods that shall be prescribed, be taken into account in calculating the means of the claimant, beneficiary or pensioner.

(2) Paragraph (1) shall not apply to any sums arising from the investment or profitable use of the gross proceeds derived from the sale of the principal residence.

4. (1) In the case of a blind pension or a carer’sallowance, the following apply when calculating the means of a person who is one of a couple living together:

(a) the means of the person shall be taken to be one-half of the total means of the couple;

(b) the person is deemed to be entitled to one-half of all property to which the person or the other member of the couple is entitled or to which the person and the other member of the couple are jointly entitled;

(c) for the purposes of this Rule, the means of each member of the couple shall first be determined in accordance with these Rules (each being regarded as an applicant for a pension or a pension at a higher rate or carer’s allowance, as the case may be) and the total means shall be the sum of the means of each member as so determined;

(d) where one member of the couple dies, nothing which was reckoned for the purposes of pension, or would (if the deceased member had been entitled to receive any pension) have been so reckoned, as means of the deceased member shall be so reckoned as means of the surviving member for the purpose of reducing the pension of the surviving member if any payment in respect of that pension was made before the death of the deceased member or becomes payable in respect of a period before or part of which was before that death.

(2) In the case of carer’s allowance, in calculating the means of the other member of the couple for the purposes of paragraph (1) the following shall be disregarded—

(a) an amount, not exceeding the maximum amount set out in column (2), reference 3 of Part 1 of Schedule 2, of a social security payment payable under the legislation of another state, and

(b) an amount, not exceeding half the amount set out in column (4), reference 3 of Part 1 of Schedule 2, of a social security payment payable under the legislation of another state in respect of each qualified child for whom an increase is granted under section 181(1).

(3) In the case of carer’s allowance, in calculating the weekly means of the couple (other than means derived from a social security payment payable under the legislation of another state), the amount that may be prescribed shall be disregarded.

(4) In this Rule ‘couple’ means a married couple who are living together or a man and woman who are not married to each other but are cohabiting as husband and wife.

(5) In calculating the means of a person who is one of a married couple living apart from his or her spouse, any sum paid by him or her to his or her spouse under a separation order shall be deducted in calculating his or her means.

5. (1) Notwithstanding these Rules, where—

(a) blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension, orphan’s (non-contributory) pension, one-parent family payment or carer’s allowance is in course of payment to or in respect of a person or the spouse of the person or both of them, and

(b) a pension or pensions (in this Rule referred to as ‘the other pension’), not being a pension or pensions mentioned in paragraph (a), is in course of payment to or in respect of the person or the spouse of the person or both of them,

in calculating the means of the person or of the spouse or of both of them for the purposes of blind pension, widow’s (non-contributory) pension, widower’s (non-contributory) pension, orphan’s (non-contributory) pension, one-parent family payment or carer’s allowance (as the case may require), any portion of the amount of an increase in the other pension or the aggregate increase, where more than one increase in the other pension has occurred, which, if it were reckoned as means, would result in a reduction in the amount of the pension or combined pensions (as the case may be) which would be greater than the amount by which the other pension has been increased, shall not be reckoned as means.

(2) Any amount excluded from the calculation of means in accordance with reference 16 in Table 2 to this Schedule shall be subject to Rule 5(1).

6. Notwithstanding this Schedule, the amount of any allowance, special allowance, dependent’s allowance, disability pension or wound pension under the Army Pensions Acts 1923 to 1980, or pension under the Military Service (Pensions) Acts 1924 to 1964, arising out of service in the period commencing on 23 April 1916 and ending on 30 September 1923, or pension under the Connaught Rangers (Pensions) Acts 1936 to 1964, shall be disregarded in the calculation of means for the purposes of Chapters 5 to 8 of Part 3.

7. The Minister may by regulations vary Rule 1(1) and Table 1 to this Schedule in relation to the calculation of the weekly value of property belonging to a person.”.

SCHEDULE 6

Early Childcare Supplement — Consequential Amendments to Principal Act

Section 29 .

SCHEDULE 7

Miscellaneous Amendments to Principal Act

Section 37 .

SCHEDULE 8

Miscellaneous Amendments to Pensions Act 1990

Section 44 .

SCHEDULE 9

Amendments to Carer’s Leave Act 2001

Section 48 .

¹ OJ No. L149, 05.07.1971, p. 2.

² OJ No. L215, 30.07.92, p. 91.

³ OJ No. L160, 26.06.99, p. 80.