Social Welfare Law Reform and Pensions Act 2006


Rates of self-employed contributions and related matters.

6.— Section 21(1) of the Principal Act is amended—

(a) in paragraph (a), by substituting “paragraphs (b), (ea)” for “paragraph (b)”,

(b) in paragraph (c), by substituting “paragraphs (ea) and (f)” for “paragraph (f)”, and

(c) by inserting the following after paragraph (e):

“(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of the Taxes Consolidation Act 1997, he or she shall be liable for a contribution of €253 in respect of that amount for which childcare services relief is claimed under that section;”.