Social Welfare Law Reform and Pensions Act 2006

6

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;”.