150. Where, in any civil proceedings in any court, it is shown to the satisfaction of the court that pursuant to a claim of or on behalf of a person an allowance was allowed or awarded or that the amount of an allowance payable to or in respect of a person was varied and that the allowance as so allowed or awarded or as so varied was at any time in course of payment to the person to whom the allowance was payable, that person shall, in each case, be presumed, unless the contrary is shown, to have been in receipt of an allowance of the amount so allowed or awarded or as so varied, as the case may be, from the date on which the allowance of the amount so allowed or awarded or as so varied, as the case may be, became payable until the date, if any, on which the amount of the allowance is varied or further varied, as the case may be, or the date on which the allowance ceases to be payable, whether by reason of the death of the person or otherwise , whichever should first occur.

205. (1) It shall be a condition of any person's right to an allowance that he makes a claim therefor in the prescribed manner.

(2) Where a person fails to make a claim for an allowance within the prescribed time, he or she shall be disqualified for payment in respect of any period more than 6 months before the date on which the claim is made.

(3) For the purposes of regulation made under section 23 of the Act of 1982, any claim made by post shall be deemed to have been made on the day on which it was posted.

212. (1) The Minister, or an officer authorised in that behalf by special or general directions of the Minister, may appoint such and so many officers as is appropriate to be social welfare inspectors for the purposes of regulations made under section 23 of the Act of 1982.

(2) Every such social welfare inspector shall investigate and report to the Minister upon any application for or in respect of an allowance and any question arising on or in relation to such allowance which may be referred to him by the Minister, and may, for the purpose of such investigation and report require—

(a) a claimant or beneficiary,

(b) the F43[spouse, civil partner or cohabitant],

(c) any employer of the claimant or beneficiary, or

(d) the personal representative of a person who was at any time in receipt of an allowance,

to furnish him with such information and to produce to him such documents, within such period as may be prescribed, as he may reasonably require.

(3) A social welfare inspector shall, for the purposes of regulations made under section 23 of the Act of 1982, have power to do all of any of the following things—

(a) to enter, without prior notification, at all reasonable times any premises or place liable to inspection under this section,

(b) to make such examination and enquiry as may be necessary for the purposes of the regulations made under section 23 of the Act of 1982,

(c) to examine either alone or in the presence of any other person, as he thinks fit, in relation to any matters on which he may reasonably require information for the purposes of regulations made under section 23 of the Act of 1982, every person he finds in any such premises or place and to require every such person to sign a declaration of the truth of the matters in respect of which he is so examined.

(4) The occupier of any premises or place liable to inspection under this section, and any other person who—

(a) is or has been employing—

(i) any person in insurable employment or insurable (occupational injuries) employment, or

(ii) any claimant or beneficiary, or

(b) engages or has engaged a person under a contract for service to perform a service,

and the employees of, or any other person providing bookkeeping, clerical or other administrative services to, any such occupier or other person and any insured person, claimant or beneficiary, or any person in respect of whom such an allowance is claimed, shall furnish to a social welfare inspector all such information and produce for inspection all such registers, cards, wages sheets, records of wages and other documents as the social welfare inspector may reasonably require for the purposes of regulations made under section 23 of the Act of 1982.

(5) If any person—

(a) wilfully delays or obstructs a social welfare inspector in the exercise of any duty or power under this section, or

(b) refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this section, or

(c) conceals or prevents or attempts to conceal or prevent any person from appearing before or being examined by a social welfare inspector appointed under this section,

he shall be guilty of an offence.

(8) Every social welfare inspector shall be furnished with a certificate of his appointment, and on entering any premises or place for the purposes of this section shall, if so requested, produce the said certificate.

(9) The premises or places liable to inspection under this section are any premises or places where a social welfare inspector has reasonable grounds for believing that—

(a) persons are, or have been, employed, or

(b) there are, or have been, self-employed persons,

and any premises or place where a social welfare inspector has reasonable grounds for believing that any documents relating to persons in employment or to self-employed persons are kept.

213. F44[…]

218. F44[…]

224. (1) Proceedings for an offence under this Act as applied under section 23 of the Act of 1982, shall not be instituted except by or with the consent of the Minister or by an officer authorised in that behalf by special or general directions of the Minister.

(2) A prosecution for a summary offence under this Act, as applied under section 23 of the Act of 1982, may be brought at the suit of the Minister.

(3) Notwithstanding the provisions of subsection (1) of this section or any provision in any enactment specifying the period within which proceedings may be commenced, a prosecution for a summary offence under this Act, as applied under section 23 of the Act of 1982, may be brought at any time within whichever of the following periods later expires—

(a) the period of six months commencing on the date on which evidence sufficient to justify the institution of that prosecution came into the possession of the Minister, or

(b) the period of two years commencing on the date on which the offence was committed.

(4) For the purposes of subsection (3) a certificate sealed with the official seal of the Minister, as to the date on which such evidence as aforesaid came into his possession shall be sufficient evidence thereof until the contrary is shown.

(5) Where in a prosecution for an offence under this Act, as applied under section 23 of the Act of 1982, it is shown to the satisfaction of the court—

(a) that an application has been made by a person (in this section referred to as the defendant) for an allowance, and

(b) that as a result of that application an allowance has been paid to any person (whether or not such allowance was that applied for and whether or not it was paid to the defendant),

the defendant shall be presumed to have given any information contained in the application (or to have caused it to be given on his behalf) and, where such information is false, with full knowledge of such falsity and with intent that it should deceive ; but this presumption may be rebutted.

(6) For the purpose of the institution of proceedings under regulations made under section 23 of the Act of 1982, a certificate, purporting to be given by an officer of the Minister authorised in that behalf by the Minister and to be signed by that officer, certifying the following facts, namely, that a person is an officer of the Minister and that he has been authorised under a special or general direction of the Minister to institute such proceedings, or that the Minister has consented to the institution of such proceedings, shall be sufficient evidence in any legal proceedings of the matters certified in the certificate, until the contrary is shown.

232. Stamp duty shall not be chargeable upon any document by which any payment, refund, repayment or return pursuant to regulations made under section 23 of the Act of 1982, is made.

234. Every assignment of or charge on, and every agreement to assign or charge any allowance shall be void, and on the bankcruptcy of any person entitled to an allowance, the allowance shall not pass to any trustee or other person acting on behalf of the creditors.

246. The Minister may appoint such and so many persons as appropriate to be deciding officers for the purposes of regulations made under section 23 of the Act of 1982, and every person so appointed shall hold office as a deciding officer during the pleasure of the Minister.

247. (1) Every question arising—

(a) in relation to a claim for an allowance,

(b) as to whether a person is or was disqualified for an allowance, or

(c) as to the period of any disqualification for an allowance,

shall be decided by a deciding officer.

(3) A reference in this section to a question arising in relation to a claim for an allowance includes a reference to a question whether an allowance is or is not or was or was not payable.

248. (1) (a) A deciding officer may, at any time revise any decision of a deciding officer, if it appears to him that the decision was erroneous in the light of new evidence or of new facts which have been brought to his notice since the date on which it was given or by reason of some mistake having been made in relation to the law or the facts, or if it appears to him that there has been any relevant change of circumstances since the decision was given, and the provisions of Part VII of the Act of 1993, as applied under section 23 of the Act of 1982 shall apply to the revised decision in the same manner as they apply to an original decision.

(2) Subsection (1)(a) shall not apply to a decision relating to a matter which is on appeal or reference under section 257 of the Act of 1993, as applied under section 23 of the Act of 1982 unless the revised decision would be in favour of a claimant.

249. A revised decision given by a deciding officer in respect of a claim under section 23 of the Act of 1982, shall take effect as follows:—

(a) where an allowance is disallowed or reduced and the revised decision is given owing to the original decision having been given, or having continued in effect, by reason of any statement or representation (whether written or verbal) which was, to the knowledge of a person making it, false or misleading in a material respect or by reason of the wilful concealment of any material fact, it shall take effect as from the date on which the original decision took effect, but the original decision may, in the discretion of the deciding officer continue to apply to any period covered by the original decision to which such false or misleading statement or representation or such wilful concealment of any material fact does not relate;

(b) where any allowance will, by virtue of the revised decision, be disallowed or reduced and the revised decision is given in the light of new evidence or new facts which have been brought to the notice of the deciding officer since the original decision was given, it shall take effect from such date as that officer shall determine having regard to the new facts or new evidence;

(c) in any other case, it shall take effect as from the date considered appropriate by the deciding officer but any payment of an allowance already made at the date of the revision shall not be affected.

250. A deciding officer may, if he so thinks proper, instead of deciding it himself, refer in the prescribed manner any question which falls to be decided by him to an appeals officer.

251. The Minister may appoint from his officers such and so many persons as he thinks proper to be appeals officers for the purposes of regulations made under section 23 of the Act of 1982, and every person so appointed shall hold office as an appeals officer during the pleasure of the Minister.

252. One of the appeals officers shall be designated by the Minister as the Chief Appeals Officer and another of them shall be designated by the Minister to act as the deputy for the Chief Appeals Officer when that Officer is not available.

257. (1) If any person is dissatisfied with the decision given by a deciding officer, the question shall, on notice of appeals being given to the Chief Appeals Officer within the prescribed time, be referred to an appeals officer.

(2) Regulations may provide for the procedure to be followed on appeals and references under this section.

(3) An appeals officer, when deciding a question referred under subsection (1), shall not be confined to the grounds on which the decision of the deciding officer was based, but may decide the question as if it were being decided for the first time.

258. An appeals officer shall, on hearing any matter referred to him under this section, have power to take evidence on oath and for that purpose may administer oaths to persons attending as witnesses at such hearing.

259. (1) An appeals officer may, by giving notice in that behalf in writing to any person, require the person to attend at such time and place as is specified in the notice to give evidence in relation to any matter referred to such appeals officer under this section or to produce any documents in his possession, custody or control which relate to any such matter.

(2) A notice under subsection (1) may be given either by delivering it to the person to whom it relates or by sending it by post in a prepaid registered letter addressed to that person at the address at which he ordinarily resides or at his place of business.

(3) A person to whom a notice under subsection (1) has been given and who refuses or wilfully neglects to attend in accordance with the notice or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any documents to which the notice relates shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.

(4) Where a person required to attend to give evidence or to produce documents under subsection (1) fails to attend or to produce such documents, an appeals officer may, on serving notice on that person, apply to the District Court for an order directing that person to attend or to produce such documents as required.

261. (1) (a) In relation to any matter referred to an appeals officer under this Part the following provisions shall apply:

(i) subject to subparagraph (ii), an award shall not be made in respect of any costs (whether in respect of the appellant or otherwise in relation to such matter) incurred by a person,

(ii) an appeals officer may make award to a person appearing before the officer towards the person's expenses, which shall be payable by the Minister.

(b) In paragraph (a)(ii), "expenses" means—

(i) expenses necessarily incurred by the appellant or a witness in respect of his or her travel and subsistence or loss of remuneration, and

(ii) in the case of a person appearing before an appeals officer in a representative capacity, an amount only in respect of the person's actual attendance.

262. An appeals officer may, at any time and from time to time, revise any decision of an appeals officer, if it appears to him that the decision was erroneous in the light of new evidence or of new facts brought to his notice since the date on which it was given, or if it appears to him that there has been any relevant change of circumstances since the decision was given.

263. The Chief Appeals Officer, may at any time and from time to time, revise any decision of an appeals officer, if it appears to him that the decision was erroneous by reason of some mistake having been made in relation to the law or the facts.

264. A revised decision given by an appeals officer, in respect of a claim under section 23 of the Act of 1982, shall take effect as follows—

(a) where an allowance is disallowed or reduced and the revised decision is given owing to the original decision having been given, or having continued in effect, by reason of any statement or representation (whether written or verbal) which was to the knowledge of the person making it false or misleading in a material respect or by reason of the wilful concealment of any material fact, it shall take effect as from the date on which the original decision took effect, but the original decision may, in the discretion of the appeals officer continue to apply to any period covered by the original decision to which such false or misleading statement or representation or such wilful concealment of any material fact does not relate;

(b) where any allowance will, by virtue of the revised decision, be disallowed or reduced and the revised decision is given in the light of new evidence or new facts which have been brought to the notice of the appeals officer since the original decision was given, it shall take effect from such date as that officer shall determine having regard to the new facts or new evidence;

(c) in any other case, it shall take effect as from the date considered appropriate by the appeals officer but any payment of an allowance already made at the date of the revision shall not be affected.

265. The decision of an appeals officer on any question relating to an allowance shall, subject to sections 249, 263 and 264 of the Act of 1993, as applied and modified by these Regulations, be final and conclusive.

270. Notwithstanding subsection 257 (2), where the Minister or a person designated by him considers that the circumstances of a particular case warrant an oral hearing of the appeal, the Minister or any person so designated by him may direct the Chief Appeals Officer that the appeal be determined by way of an oral hearing.

272. A document purporting to be a certificate of a decision by a deciding officer or an appeals officer and to be signed by him shall be prima facie evidence of the making of that decision, and of the terms thereof, without proof of the signature of such officer or of his official capacity.

273. A reference in this Part to a revised decision given by a deciding officer or an appeals officer includes a reference to a revised decision consisting of a reversal.

277. (2) Where it appears to the Minister that a question has arisen or may arise as to whether—

(a) the conditions for the receipt of an allowance payable under a decision are or were fulfilled, or

(b) a decision that such allowance is payable

he may direct that payment of the allowance shall be suspended in whole or in part until the question has been decided.

278. Where, in accordance with the provisions of section 249 or 264, a decision is varied or reversed by a deciding officer or an appeals officer, as the case may be, so as to disallow or reduce may allowance paid or payable to a person, any allowance paid in pursuance of the original decision shall be repayable to the Minister to the extent to which it would not have been payable if the decision on the appeal or revision had been given in the first instance and such person and any other person to whom the said allowance was paid on behalf of such person, shall be liable to pay the Minister, on demand made in that behalf by an officer of the Minister, the sum so repayable.

279. Where in any case, other than a case involving a revised decision in accordance with section 249 or 264, a person has been in receipt of an allowance—

(a) for any period during which that person was not entitled thereto, or

(b) rate higher than that to which he or she was entitled,

then that person and any other person to whom such allowance was paid on his or her behalf, or his or her personal representative, shall be liable to pay the Minister on demand any sums paid in respect of such period, or as the case may be, a sum representing the difference between such allowance at the rate actually paid and the rate to which he was entitled.

281. (3) All sums due to the Minister, other than in accordance with section 279, under these Regulations shall be recoverable as debts due to the State and may, without prejudice to any other remedy, be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.

(4) Every sum paid to, or recovered by, the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct.

(6) Any allowance repayable in accordance with section 278 or 279 of the Act of 1993 (as applied and modified by these Regulations) may, without prejudice to any other method of recovery, be deducted by deduction from any allowance to which such person then is or becomes entitled.

(7) This section shall apply with the necessary modifications in the case of a person to whom an allowance is paid under any of the provisions of regulations made under section 23 of the Act of 1982 for or for the benefit of any person.

(8) The power conferred on the Minister by this section to deduct from any payments on account of an allowance to which a person becomes entitled any sums payable by the person to the Minister under this section may be exercised notwithstanding that proceedings have been instituted in a court for the recovery of the sums which the person is liable to repay to the Minister as aforesaid or that an order has been made by a court requiring the payment by the person of the sums which he is liable to pay to the Minister under this section, and any costs required by such order to be paid to the Minister shall be deemed, for the purposes of this section, to be sums payable by the person to the Minister under this section.

251. (1) Where, for the purpose of—

(a) obtaining or establishing entitlement to payment of any allowance for himself or herself or for any other person, or

(b) obtaining or establishing entitlement to payment of any allowance for himself or herself or for any other person which is in excess of that which he or she was entitled to, or

(c) avoiding the making by himself or herself or any other person of any repayment under these Regulations,

or for any other purpose connected with an allowance, any person—

(i) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or knowingly conceals any material fact, or

(ii) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he or she knows to be false in a material particular,

he or she shall be guilty of an offence.

(6) Regulations made under section 23 of the Act of 1982 may provide for offences consisting of contraventions of or failures to comply with those regulations and, where those offences are provided for, a person guilty of any such offence is liable on summary conviction to the penalties provided for in section 257(1)(a) of the Act of 2005.

257. (1) A person guilty of an offence under section 212 of the Act of 1993 or 251 of the Act of 2005 (as applied and modified by these regulations) shall be liable—

(a) on summary conviction, to a fine not exceeding €1,500 or imprisonment for a term not exceeding 6 months, or to both, or

(b) on conviction on indictment, to a fine not exceeding €13,000 or imprisonment for a term not exceeding 3 years, or to both.

(2) A person convicted of an offence under subsection (1) in relation to an allowance shall be disqualified for receipt of such allowance for a period of 3 months immediately following the date of the conviction.

(3) This section shall apply with the necessary modifications in the case of a person to whom an allowance is paid under Regulations made under section 23 of the Act of 1982 or for the benefit of any person.]