36.— (1) Subject to subsections F35[(1A)] to (11), the Minister may, for the purposes of enabling any provision of this Act to have full effect, make regulations prescribing any matter or thing which is referred to in this Act as prescribed or to be prescribed.

F36[(1A) The Minister may by regulations provide for the arrangements that shall apply in relation to persons who are or were members of a couple where one member of the couple has made an application under section 14A.

(1B) Without prejudice to the generality of subsection (1A), regulations under that subsection may provide for all or any of the following:

(a) arrangements that shall apply in relation to a charge under section 14B;

(b) arrangements that shall apply in relation to a determination under section 14C, including the conditions that shall apply in respect of a determination under that section of the revised amount of State support payable in respect of a person;

(c) arrangements that shall apply in relation to a review under section 14E for the purpose of ascertaining whether a repayment event has occurred;

(d) arrangements that shall apply in relation to the death of a person where a determination under section 14C was made before the death, including any notification or application for appointment of a family successor to be made under section 14F and any conditions that shall apply to such notification or application;

(e) arrangements that shall apply in relation to the death or change in circumstances of a family successor, including any application for appointment of a new family successor to be made under section 14G and any conditions that shall apply to such application;

(f) arrangements that shall apply in relation to the change in family successor following the transfer of a particular family asset, including any application for appointment of a new family successor to be made under section 14H and any conditions that shall apply to such application;

(g) arrangements that shall apply in relation to repayment events;

(h) arrangements that shall apply in relation to an application under section 14K or 14L;

(i) arrangements that shall apply in relation to a determination under section 14M, including any conditions that may apply in respect of a determination under that section;

(j) arrangements that shall apply in relation to Schedule 1.

(1C) When making regulations under subsection (1A), the Minister shall have regard to the following:

(a) the policies and objectives of the Government to protect the future viability of farms and relevant businesses that are owned and operated by families;

(b) the fair and equitable treatment of couples under the Scheme;

(c) the proper and efficient administration of the Scheme.

(1D) In regulations under subsection (1A), the Minister may make provision for different circumstances or cases, including where—

(a) the period referred to in an undertaking given by a family successor under any provision of this Act has or has not expired,

(b) one or both members of a couple is or are receiving care services, or

(c) one or both members of a couple has or have died.]

(2) The Minister may, following prior consultation with the Executive and with the consent of the Minister for Finance, make regulations for the purposes of paragraph (b) of subsection (4) of section 33 by prescribing, by reference to a class of care services, a class of costs which, although not directly attributable to the provision of such class of care services, the Minister is satisfied is connected with, the provision of such class of care services.

(3) The Minister may make regulations for the purposes of paragraph (a) of the definition of “allowable deduction” in paragraph 1 of Part 3 of Schedule 1 by prescribing a class or classes of expenditure which relate to the reasonable living expenses of a person to whom the financial assessment relates and his or her partner or who is a member of a class of dependant relatives prescribed by those regulations.

(4) (a) The Minister may make regulations for the purposes of prescribing an amount for the purposes of subparagraph (ii) of paragraph (a) of the definition of “general assets deductible amount” in paragraph 1 of Part 3 of Schedule 1 which amount—

(i) shall not be less than the amount referred to in subparagraph (i) of paragraph (a) of that definition,

(ii) shall not be less than the amount prescribed on the most recent exercise of this power, and

(iii) shall be adjusted in line with changes in the consumer price index calculated from mid-May 2008 where the amount specified in subparagraph (i) of paragraph (a) of that definition is the base figure.

(b) The Minister may make regulations for the purposes of prescribing an amount for the purposes of subparagraph (ii) of paragraph (b) of the definition of “general assets deductible amount” in paragraph 1 of Part 3 of Schedule 1 which amount—

(i) shall not be less than the amount referred to in subparagraph (i) of paragraph (b) of that definition,

(ii) shall not be less than the amount prescribed on the most recent exercise of this power, and

(iii) shall be adjusted in line with changes in the consumer price index calculated from mid-May 2008 where the amount specified in subparagraph (i) of paragraph (b) of that definition is the base figure.

(5) The Minister may make regulations for the purposes of paragraph (j) of the definition of “income” in paragraph 1 of Part 3 of Schedule 1 by prescribing a class or classes of benefit not coming within paragraphs (a) to (i) of that definition but which the Minister considers to be a form of income, and for the purposes of this subsection benefit shall include capital gains.

F37[(5A) The Minister may make regulations for the purposes of paragraph (f) of the definition of "relevant payment" (amended by section 8 of the Health (Miscellaneous Provisions) Act 2017) in paragraph 1 of Part 3 of Schedule 1 by prescribing a class or classes of ex-gratia payment or payments, not coming within paragraphs (a) to (e) of that definition, if—

(a) the class or classes of ex-gratia payment or payments is, or are, payment or payments made under a scheme or schemes (howsoever described) approved by the Government, and

(b) the Minister is satisfied, after having regard to the nature of the payment or payments referred to in paragraphs (a) to (e) of that definition and the purposes for which such payment or payments is, or are, made, that—

(i) the nature of the class or classes of ex-gratia payment or payments is substantially similar to the nature of one or more of those made under those paragraphs, and

(ii) the purpose for which the payment or payments concerned is made is substantially similar to one or more of those purposes.]

(6) Without prejudice to the generality of F35[sections 14J(7) and section 26 (8),] the Minister may, following prior consultation with the Revenue Commissioners and with the consent of the Minister for Finance, make regulations providing for the conferral of powers on the Revenue Commissioners with respect to the collection and recovery of repayable amounts F35[within the meaning of sections 14J(1) and section 26(1)] and interest thereon (and, for this purpose, the regulations may adapt, with or without modifications, the provisions of any enactment relating to the collection or recovery of, or the inspection of records or the furnishing of information in relation to, any tax charged or imposed by that enactment).

(7) Without prejudice to the generality of subsection (6), regulations made under that subsection may, in respect of amounts referred to in that subsection, provide for—

(a) the form in which payment shall be made,

(b) the charging of interest and the appropriate percentage rate of interest to be charged,

(c) circumstances where interest shall not be charged,

(d) the period of time following the occurrence of the event which caused the amounts to become repayable in respect of which interest shall not be charged,

(e) the order of application of any payment towards interest or capital comprised in such amounts,

(f) any matters consequential on, or incidental to, the foregoing.

(8) The Minister may, in respect of any difficulty which arises during the period of 3 years from the commencement of section 5 in bringing this Act into operation, by regulations do anything which appears to be necessary or expedient for bringing this Act into operation and regulations under this subsection may, in so far only as may appear necessary for carrying the regulations into effect, modify a provision of this Act if the modification is in conformity with the purposes, principles and spirit of this Act.

F36[(8A) The Minister may, in respect of any difficulty which arises during the period of 3 years from the commencement of section 24 of the Act of 2021 in bringing the amendments effected to this Act by the Act of 2021 into operation, by regulations do anything which appears to be necessary or expedient for bringing the said amendments into operation and regulations under this subsection may, in so far only as may appear necessary for carrying the regulations into effect, modify a provision of this Act if the modification is in conformity with the purposes, principles and spirit of this Act and the amendments effected to this Act by the Act of 2021.]

(9) Regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary or expedient for the purposes of the regulations.

(10) Where the Minister proposes to make regulations under subsection (8) F36[or (8A)]—

(a) he or she shall, before doing so, consult with such other (if any) Minister of the Government as the Minister considers appropriate having regard to the functions of that other Minister of the Government in relation to the proposed regulations, and

(b) he or she shall cause a draft of the regulations to be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.

(11) Every regulation made under this section (other than a regulation referred to in subsection (10)) shall be laid by the Minister before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.