C90

Prospective affecting provision: section redesignated as subs. (1) and amended, subs. (2) to (5) inserted by Social Welfare and Pensions Act 2014 (16/2014), s. 9(1), subject to proviso in subs. (3), not commenced as of date of revision.

227.—F1271[(1)] In this Part—

F1272[‘child’ means a qualified child as defined in section 2(3)(b) for the purposes of section 228;]

F1261[‘civil partner’ includes a civil partner whose civil partnership has been dissolved, being a dissolution that is recognised as valid in the State;]

F1273[…]

“F1263[working family payment]” shall be read in accordance with section 228;

“spouse” includes—

(a) a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State, or

(b) F1264[…];

“weekly family income” means, subject to regulations under section 232, the amount of income received in a week by a family, less—

(a) any allowable contribution referred to in Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001),

F1265[(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),]

F1266[(ab) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024) in accordance with section 59(1)(b) of that Act,]

(b) any income tax payable under the Income Tax Acts as defined in section 1 of the Act of 1997 applicable to Schedule E,

(c) any contributions payable under section 13(2)(b) or regulations under section 14,

(d) F1267[…]

(e) F1268[…]

F1269[(f) any income of a person who in respect of that family is a child, or ]

F1270[(g) any contribution payable under Part 18D of the Act of 1997 and known as universal social charge.]

F1274[(2) For the purposes of this Part, ‘family’ means, subject to subsections (3) and (4), a household which contains—

(a) a person who is engaged in remunerative full-time employment as an employee, and

(b) at least one child who is normally a member of the same household as that person.

(3) Notwithstanding subsection (2), where a person referred to in paragraph (a) of that subsection is living with—

(a) his or her spouse, civil partner or cohabitant, and

(b) there is at least one child who is normally a member of the household,

a reference to a ‘family’ in this Part shall be read as including the spouse, civil partner or cohabitant, as the case may be, of that person.

(4) Notwithstanding that—

(a) a person referred to in paragraph (a) of subsection (2) is not living with his or her spouse or civil partner, and

(b) no child is normally a member of the same household as the person referred to in paragraph (a) of subsection (2),

where that person is—

(i) wholly or mainly maintaining such spouse or civil partner, as the case may be, and

(ii) contributing substantially towards the maintenance of a child who is normally a member of the same household as that spouse or civil partner,

and such spouse or civil partner is not claiming or in receipt of any benefit or assistance, a reference to a ‘family’ in this Part shall be read as meaning a household which contains—

(I) a person referred to in paragraph (a) of subsection (2),

(II) such spouse or civil partner who is being so wholly or mainly maintained by that person, and

(III) such child in respect of whom a substantial contribution towards his or her maintenance is being made by that person.

(5) For the purposes of subsection (4) —

(a) the reference to any benefit means any benefit specified in section 39(1), other than—

(i) disablement benefit payable in accordance with section 75 (but shall include an increase, payable under section 77, in disablement pension on account of incapacity),

(ii) death benefit by way of a grant in respect of funeral expenses,

(iii) bereavement grant, and

(iv) a widowed or surviving civil partner grant,

and

(b) the reference to any assistance means any assistance specified in section 139(1), other than—

(i) a weekly or monthly payment payable in accordance with section 198,

(ii) supplementary welfare allowance in so far as it relates to the payment of that allowance in accordance with section 200, 201, 202 or 206, and

(iii) a widowed or surviving civil partner grant.]