S.I. No. 94/1974:

SOCIAL WELFARE (MEMBERS OF THE DEFENCE FORCES) REGULATIONS, 1974.

SOCIAL WELFARE (MEMBERS OF THE DEFENCE FORCES) REGULATIONS, 1974.

The Minister for Social Welfare, in exercise of the powers conferred on him by section 3 of the Social Welfare Act, 1952 (No. 11 of 1952) and by sections 10 and 15 of the Social Welfare (Pay-Related Benefit) Act, 1973 (No. 2 of 1973) hereby makes the following Regulations:--

1. These Regulations may be cited as the Social Welfare (Members of the Defence Forces) Regulations, 1974 and shall came into operation on the 6th day of April, 1974.

2. In these Regulations--

"the Act" means the Social Welfare (Pay-Related Benefit) Act, 1973;

"relevant income tax year" has the meaning assigned to it in article 4 of the Social Welfare (Pay-Related Benefit) Regulations, 1974 ( S.I. No. 16 of 1974 );

"member of the Defence Forces" means a person whose employment is mainly employment as a member of the Defence Forces, to whom the provisions of paragraph 6 (inserted by the Social Welfare (Modifications of Insurance) Regulations, 1956 ( S.I. No. 236 of 1956 )) of the Second Schedule to the Social Welfare Act, 1952 apply.

3. Subject to article 4 of these Regulations, the provisions of the Act shall apply to members of the Defence Forces.

4. For the purposes of article 3 of these Regulations--

( a ) the definition of "reckonable earnings" in subsection (1) of section 1 of the Act is hereby modified by the insertion after the words "paragraph 2A (inserted by the Social Welfare (Miscellaneous Provisions) Act, 1966 (No. 24 of 1966))" inserted by the Social Welfare (Agricultural Employees) Regulations, 1974, ( S.I. No. 38 of 1974 ) of the words "and paragraph 6 (inserted by the Social Welfare (Modifications of Insurance) Regulations, 1956 (S.I. 236 of 1956))";

( b ) the provisions of article 3 of the Social Welfare (Pay-Related Contributions) Regulations, 1973 ( S.I. No. 354 of 1973 ) are hereby modified by the insertion after the words "paragraph 1, 2 or 2A" in subarticle (1) of the words "and 6" and the reference to the said article in article 3 of the Social Welfare (Pay-Related Benefit) Regulations, 1974 shall be construed accordingly;

( c ) Where pay-related contributions have been paid in respect of the reckonable earnings of a member of the Defence Forces in an income tax year and he continues to be such a member until the end of the period during which that income tax year could have been the relevant income tax year in relation to pay-related benefit in respect of him, then the amount, if any, of those contributions in respect of reckonable earnings in excess of £700 in that income tax year may be refunded.

Social Welfare this 1st day of April, 1974.

BRENDAN CORISH,

Minister for Social Welfare.

   GIVEN under the Official Seal of the Minister for

In accordance with section 10 (4) of the Social Welfare (Pay-Related Benefit) Act, 1973, a draft of these Regulations was laid before, and approved by each House of the Oireachtas. The necessary Resolutions were passed by Dáil Éireann on 21st March, 1974, and by Seanad Éireann on 20th March, 1974.

EXPLANATORY NOTE.

These Regulations bring non-commissioned officers and men of the Defence Forces within the scope of the pay-related benefit scheme under the Social Welfare (Pay-Related Benefit) Act, 1973, and provide that their earnings are treated as reckonable earnings for the purpose of that scheme. The Regulations also provide for the refund of pay-related contributions paid on earnings in an income tax year which can no longer be used by a non-commissioned officer or man to qualify for pay-related benefit because he has continued to be a member of the Defence Forces and is thus not eligible for benefit.