S.I. No. 373/1974:

HEALTH CONTRIBUTIONS (AMENDMENT) (No. 2) REGULATIONS, 1974.

HEALTH CONTRIBUTIONS (AMENDMENT) (No. 2) REGULATIONS, 1974.

The Minister for Health in exercise of the powers conferred on him by sections 3 , 7 and 12 of the Health Contributions Act, 1971 (No. 21 of 1971) as amended by section 1 of the Health Contributions (Amendment) Act, 1974 (No. 32 of 1974) hereby makes the following Regulations:--

1. These Regulations may be cited as the Health Contributions (Amendment) (No. 2) Regulations, 1974.

2. In these Regulations--

"the Act" means the Health Contributions Act, 1971 , as amended by the Health Contributions (Amendment) Act, 1974 .

"the Regulations of 1971" means the Health Contributions Regulations, 1971 ( S.I. No. 278 of 1971 ).

3. The Regulations of 1971 are hereby amended by the substitution for article 6 of the following article--

"6. (1) "Contribution year" for the purposes of this article means the period commencing on the 1st day of October in any year and ending on the 30th day of September in the following year.

(2) In the period beginning on the 1st day of October, 1971 and ending on the 30th day of September, 1974, health contributions payable at the rate specified in section 3 (1) (b) of the Act in respect of any contribution year shall be due and payable on the first day of the contribution year.

(3) In the contribution year beginning on the 1st day of October, 1974, health contributions payable at the rates specified in section (3) (1) (b) and section 3 (1A) (b) of the Act shall be due and payable--

( a ) on the 1st day of October, 1974, in respect of the contribution year commencing on that day, at the annual rate specified in section 3 (1) (b) of the Act, and, in addition,

( b ) on the 1st day of January, 1975, in respect of the part of the contribution year from that day to the 30th day of September, 1975, at the annual rate of £5 (being the excess of the rate specified in section 3 (1 A) (b) of the Act over the rate specified in section 3 (1) (b) of the Act),

but so that in the contribution year beginning on the 1st day of October, 1974, health contributions due and payable in the case of a person referred to in sections 3 (1) (b) and 3 (1A) (b) of the Act shall not exceed £10.75.

(4) In the period beginning on the 1st day of October, 1975, and ending on the date specified by order for the purposes of section 3 (2) of the Act, health contributions payable at the rate specified in section 3 (1A) (b) of the Act in respect of any contribution year shall be due and payable on the first day of that contribution year.

(5) A person who has paid a health contribution in respect of a contribution year at an annual rate specified in section 3 of the Act and for whom health contributions at a weekly rate specified in section 3 of the Act have been paid by himself or his employer in respect of any period in the year shall be entitled to recover the amount by which the total of the health contributions so paid in respect of the year exceeds--

( a ) where the contribution year occurs in the period referred to in sub-article (2)--£7.80;

( b ) in the contribution year ending on the 30th day of September 1975--£12.09;

( c ) where the contribution year occurs in the period referred to in sub-article (4)--£13.52."

4. The Regulations of 1971 are hereby amended by the substitution for sub-article (1) of article 7 of the following sub-article--

"7. (1) Payment of health contributions at the rate specified in section 3 (1) (b) or section 3 (1A) (b) of the Act shall be made--

( a ) in the case of a person referred to in section 46 (1) (c) of the Act of 1970, to the appropriate health board, and

( b ) in any other case, to the Collector-General, Office of the Revenue Commissioners, Teach Earlsfort, Hatch Street, Dublin 2 ".

5. Article 8 (1) of the Regulations of 1971 is hereby amended by the insertion of "or section 3 (1A) (b)" after "section 3 (1) (b)".

GIVEN under the Official Seal of the Minister for Health this 30th day of

December, 1974.

BRENDAN CORISH,

Minister for Health.

EXPLANATORY NOTE.

These Regulations make provision for the payment on 1st January, 1975, of the increased health contribution payable at an annual rate under the Health Contributions (Amendment) Act, 1974 , and make other necessary changes in the existing Regulations, consequential on the increase in the rates of contribution.