CHAPTER 5

General

[1981, s. 8(1)]

25.—(1) Regulations may modify the provisions of this Part and the First Schedule in their application in the case of persons who are or have been outside the State while insured under this Part.

[1981, s. 8(2)]

(2) The modifications which may be made by regulations for the purposes of subsection (1) shall, in particular, include the deletion of “in the State” in paragraph 1 of Part I of the First Schedule .

[1981, s. 8(3)]

(3) The provisions of this section are without prejudice to the generality of any other provision of this Part providing for regulations.

[1981, s. 12; 1988, s. 11]

26.—Regulations may alter the rates or amounts of employment, self-employment or voluntary contributions.

[1981, s. 14]

27.—Regulations may provide for—

(a) making exceptions from the liability to pay contributions for any specified periods, and

(b) crediting contributions to insured persons for any specified periods, including, in particular—

(i) periods for which there is an exception from the liability to pay contributions by virtue of paragraph (a), and

(ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance.

[1981, s. 16(1); S.I. No. 121 of 1991, A.5]

28.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by way of employment, self-employment or voluntary contributions.

[1981, s. 16(1)]

29.—(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 22 by a voluntary contributor whose entry into insurance occurred—

(a) after he had attained the age of 60 years,

(b) after he had attained the age of 58 years in the case of a person who attained the age of 57 years on or after the 1st day of July, 1974,

(c) after he had attained the age of 57 years in the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, or

(d) after he had attained the age of 56 years in the case of a person who attained the age of 55 years on or after the 1st day of October, 1977,

as is determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.

[1981, s. 16(2)]

(2) (a) In the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, subsection (1)(b) shall not apply on his attaining the age of 57 years.

(b) In the case of a person who attained the age of 55 years on or after the 1st day of October, 1977, subsection (1)(c) shall not apply on his attaining the age of 56 years and subsection (1)(b) shall not apply on his attaining the age of 57 years.

[1981, s. 16(3)]

(3) For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 21(1)(a) shall, subject to subsection (6), be deemed to have occurred after he had attained the appropriate age under subsection (1) if after the time of such attainment he became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for an old age (contributory) pension are payable and he had not been an employed contributor under the National Health Insurance Acts, 1911 to 1952, before attaining that age.

[S.I. No. 121 of 1991, A.5]

(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 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 old age (contributory) pension.

[1981, s. 16(4)]

(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 22 by a voluntary contributor who entered into insurance for the purposes of section 89(1) after he had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of retirement pension.

[1993, s. 36(2)]

(6) For the purposes of this section in the case of a relevant person as defined in section 83(3) “entry into insurance” shall have the meaning assigned to it by section 83(4) or (5).