Social Welfare Consolidation Act 2005
Return of contributions where entry into insurance occurs after specified age.
[1993 s29(1)]
35.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor whose entry into insurance occurred—
(a) after he or she had attained the age of 60 years,
(b) after he or she had attained the age of 58 years in the case of a person who attained the age of 57 years on or after 1 July 1974,
(c) after he or she had attained the age of 57 years in the case of a person who attained the age of 56 years on or after 1 April 1975, or
(d) after he or she had attained the age of 56 years in the case of a person who attained the age of 55 years on or after 1 October 1977,
as is determined in accordance with the regulations to have been paid in respect of F297[State pension (contributory)].
[1993 s29(2)]
(2) (a) In the case of a person who attained the age of 56 years on or after 1 April 1975, subsection (1)(b) shall not apply on his or her attaining the age of 57 years.
(b) In the case of a person who attained the age of 55 years on or after 1 October 1977, subsection (1)(c) shall not apply on his or her attaining the age of 56 years and subsection (1)(b) shall not apply on his or her attaining the age of 57 years.
[1993 s29(3)]
(3) For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 24(1)(a), subject to subsection (6), is deemed to have occurred after he or she had attained the appropriate age under subsection (1) where after the time of that attainment he or she became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for F298[a State pension (contributory)] are payable and he or she had not been an employed contributor under the National Health Insurance Acts 1911 to 1952 before attaining that age.
[1993 s29(4)]
(4) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 26 by a voluntary contributor, who entered into insurance for the purposes of section 109(1) after he or she had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of F297[State pension (contributory)].
[1993 s29(5)]
(5) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor who entered into insurance for the purposes of section 115(1) after he or she had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of F299[State pension (transition)].
[1993 s29(6)]
(6) For the purposes of this section, in the case of a relevant person within the meaning of section 108(4), “entry into insurance” has the meaning given to it by section 108(5) or (6).
[1997 s33(2)]
(7) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution paid under section 26 by a voluntary contributor, who—
(a) had attained the age of 56 years on 6 April 1988, and
(b) became a self-employed contributor within the meaning of section 20 on or after 6 April 1988,
as may be determined in accordance with the regulations to have been paid in respect of F297[State pension (contributory)].
Annotations
Amendments:
F297
Substituted (29.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 1, S.I. No. 334 of 2006.
F298
Substituted (29.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 2, S.I. No. 334 of 2006.
F299
Substituted (28.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 3, S.I. No. 334 of 2006.
F300
Substituted (28.09.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4 and sch. 1 item 1, S.I. No. 334 of 2006.
Modifications (not altering text):
C35
Application of subs. (1) modified (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 54, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act.
Application of Principal Act.
54. Section 29(1) shall apply to self-employed contributors and self-employment contributions and in such application shall be modified as set out in the Table to this article.
TABLE
29.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of sums paid in error by way of self-employment contributions and of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 23 by a voluntary contributor, who entered into insurance for the purposes of section 84(1) after he had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of F300[State pension (contributory)].
For the purposes of Interpretation Act 2005 (23/2005), s. 26(2) the provisions of Social Welfare Consolidation Act 2005 (26/2005), ss. 35(1), 26 and 109(1) relate to the same subject-matter as Social Welfare (Consolidation) Act 1993 (27/1993), ss. 29(1), 23 and 84(1).
Editorial Notes:
E213
Power pursuant to subs. (7) exercised (13.11.2014) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Return of Contributions) Regulations 2014 (S.I. No. 513 of 2014), art. 2(b) and (c), which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 78 and amended art. 79.
E214
Power pursuant to subs. (7) exercised (1.07.2012) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 (S.I. No. 229 of 2012), art. 7(b)—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 79—in effect as per art. 3
E215
Power pursuant to statutory precursor of subs. (7) exercised (18.06.1999) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations 1997 (S.I. No. 291 of 1997), art. 3(b)—which inserted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 77A—and by the pre-existing arts. 78 to 80; arts. 78 to 80 amended (18.06.1997) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations 1997 (S.I. No. 291 of 1997), art. 3(c); continued in force (1.12.2005) by s. 362(2) as if made under this Act; art. 78 substituted (13.11.2014) as per E-Note above.
E216
Power pursuant to statutory precursor of subs. (1) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 75, 76, 78, 79, 80 and sch. B, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; arts. 78 to 80 amended as outlined in the E-Note above.
E217
Power pursuant to statutory precursor of subs. (4) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 77, 78, 79 and 80, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; arts. 78 to 80 amended as outlined in the E-Note above.
E218
Power pursuant to statutory precursor of subs. (5) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 73, 74, 78, 79, 80 and sch. A, in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; arts. 78 to 80 amended as outlined in the E-Note above.