Social Welfare Consolidation Act 2005
F301[Return of employment contributions in respect of certain seafarers]
[1997 s33(3)]
F301[36. (1) The Minister may, on application made to him or her in that behalf, return to an employer any employment contribution paid in accordance with section 13(2)(d) in respect of the employment of a qualifying seafarer in respect of such period as may be prescribed.
(2) An application under subsection (1) shall be made—
(a) in the manner,
(b) to such persons,
(c) by a specified day or within a specified period, and
(d) in such form,
as may be prescribed.
(3) In this section—
‘qualifying seafarer’ means a master or seaman, within the meaning of section 742 of the Merchant Shipping Act 1894, who is employed by a ship owner to work on board a qualifying ship during a period in which that ship is at sea, where that person—
(a) in the case where he or she is working on board a vessel (including a sea-going passenger vessel with facilities to enable road or rail vehicles to roll on or off the vessel and carrying more than 12 passengers) providing scheduled passenger services between ports of the European Economic Area, is a citizen of a member state of the European Economic Area, or
(b) in any other case, is liable to taxation or social security contributions, or both of them, in a member state of the European Economic Area;
‘qualifying ship’ means a sea-going vessel which is—
(a) registered in the shipping register of a member state of the European Economic Area,
(b) not less than 100 tons gross tonnage, and
(c) self-propelled,
but does not include—
(i) a fishing vessel, tug or vessel used primarily as a floating platform for working machinery or as a diving platform, as may be prescribed, or
(ii) such other vessel of a type that is not normally used for the purposes of the activities specified in paragraph (a), (b), (c), (e) or (f) of the definition of ‘qualifying shipping activities’ contained in section 407(1) of the Act of 1997.]
Annotations
Amendments:
F301
Substituted (1.01.2015) by Social Welfare and Pensions Act 2014 (16/2014), s. 6, S.I. No. 530 of 2014.
Editorial Notes:
E219
Power pursuant to subs. (2) exercised (1.01.2023) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2022 (S.I. No. 515 of 2022), art. 3—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A—in effect as per art. 2.
E220
Power pursuant to subs. (2) exercised (26.03.2018 with retrospective effect from 1.01.2017) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2018 (S.I. No. 105 of 2018), art. 3—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A—in effect as per art. 2.
E221
Power pursuant to subs. (2) exercised (1.01.2015) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2015 (S.I. No. 1 of 2015), art. 3—which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A—in effect as per art. 2.
E222
Previous affecting provision: power pursuant to subs. (2) exercised (24.03.2014) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014 (S.I. No. 154 of 2014), art. 2, which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A; substituted (1.01.2015) as per E-Note above.
E223
Previous affecting provision: power pursuant to subs. (2) exercised (21.04.2006) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2006 (S.I. No. 204 of 2006), art. 3, which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A.
E224
Previous affecting provision: power pursuant to statutory precursor of section exercised (11.06.1999) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Refunds) Regulations 1999 (S.I. No. 176 of 1999), art. 3, which substituted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 72A; amended (1.01.2002) by Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations 2001 (S.I. No. 654 of 2001), art. 7(b), in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act; substituted (21.04.2006) as per E-Note above.