341.—F1728[(1) Notwithstanding the assignment by—

(a) any regulations under section 17(1) to the Collector-General or any other person of any function referred to in that section in relation to employment contributions,

(b) any regulations under section 23(1) to the Collector-General or any other person of any function referred to in that section in relation to self-employment contributions, or

(c) any regulations under section 30G(1) to the Collector-General or any other person of any function referred to in that section in relation to contributions under Chapter 5B of Part 2,

all sums due to the Social Insurance Fund, other than in accordance with section 336, shall be recoverable as debts due to the State and, without prejudice to any other remedy, may be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.]

[1993 s281(2)]

F1728[(2) Notwithstanding section 272, or any provision in any other enactment specifying the period within which proceedings may be commenced to recover a debt under statute or simple contract debt, any proceedings for the recovery of any sums due to the Social Insurance Fund by way of—

(a) employment contributions under section 13(1),

(b) self-employment contributions under section 21(1),

(c) contributions under Chapter 5A of Part 2, or

(d) contributions under Chapter 5B of Part 2,

may be brought and shall be maintainable at any time.]

[1993 s281(3)]

(3) All sums due to the Minister, other than in accordance with section 336, under this Act shall be recoverable as debts due to the State and, without prejudice to any other remedy, may be recovered by the Minister as a debt under statute or simple contract debt in any court of competent jurisdiction.

[1996 s41(b)]

(4) Section 9 of the Civil Liability Act 1961 shall not apply to an action for the recovery of a debt due to the Minister or to the State under this Act.

[1993 s281(4)]

(5) Every sum repaid to or recovered by the Minister under this Act shall be paid into or disposed of for the benefit of the Exchequer or the Social Insurance Fund, as appropriate, in the manner that the Minister for Finance shall direct.

[1993 s281(5); 2005 (SW&P) s23 & Sch 1]

(6) F1729[…]

[1993 s281(6); 2005 (SW&P) s21(b)]

(7) F1730[Subject to subsection (7A), any benefit,] assistance, F1731[supplement, payment or dividend] repayable in accordance with section 335, 336, 337 or 338 may, without prejudice to any other method of recovery, be recovered by deduction, subject to the conditions and in the circumstances that shall be prescribed, from any benefit, assistance, F1731[supplement, payment or dividend] to which the person concerned is or becomes entitled.

F1732[(7A) The weekly amount of any benefit or assistance to be deducted for the purposes of the recovery of any benefit, assistance, F1731[supplement, payment or dividend] in accordance with subsection (7) shall not, without the prior written consent of the person liable to repay the overpayment, exceed 15 per cent of the weekly rate of benefit or assistance to which the person concerned is or becomes entitled.

(7B) In subsection (7A) ‘weekly rate’ means the appropriate weekly rate of benefit or assistance payable to a person under Part 2 or Part 3, but does not include any increases under Part 2 or Part 3 of such benefit or assistance as the case may be.

(7C) A person who is in receipt of any benefit or assistance, other than supplementary welfare allowance, from which a deduction is being made for the repayment of any benefit, assistance, F1731[supplement, payment or dividend] in accordance with subsection (7), shall not be entitled to claim for supplementary welfare allowance under section 196.]

[1993 s281(7); 1998 s20(2)]

(8) F1733[Any child benefit F1734[…]] repayable in accordance with section 335, 336, 337 or 338 may, without prejudice to any other method of recovery, be recovered by deduction from any payment or payments on account of child benefit F1735[ F1734[…]] to which such person then is or becomes entitled.

[1993 s281(8); 2005 (SW&P) s23 & Sch 1]

F1736[(9) Any benefit, assistance, F1731[supplement, payment or dividend] repayable by a person in accordance with section 335, 336, 337 or 338 may, without prejudice to any other method of recovery, be recovered by deduction, subject to the conditions and in the circumstances that shall be prescribed, from—

(a) any payment under section 34A or 36,

(b) any payment made in accordance with regulations made under section 34, 34A, 35 or 37,

(c) any payment under section 32 of the Redundancy Payments Act 1967, and

(d) any payment under section 6 of the Protection of Employees (Employers’ Insolvency) Act 1984,

being or to be made to the person concerned.]

F1737[(10) The powers conferred on the Minister by this section to deduct any sums repayable in accordance with section 335, 336, 337 or 338 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 or she is liable to pay to the Minister under this section, and any costs required by that order to be paid to the Minister are deemed, for the purposes of this section, to be sums repayable by the person to the Minister in accordance with those sections.]