S.I. No. 643 of 2003

SOCIAL WELFARE (MISCELLANEOUS PROVISIONS) ACT, 2002 (SECTION 11 & 16) (COMMENCEMENT) ORDER, 2003

PUBLISHED BY THE STATIONERY OFFICE DUBLIN

S.I. No. 643 of 2003

SOCIAL WELFARE (MISCELLANEOUS PROVISIONS) ACT, 2002 (SECTION 11 & 16) (COMMENCEMENT) ORDER, 2003

The Minister for Social and Family Affairs, in exercise of the powers conferred on her by section 17(3) of the Social Welfare (Miscellaneous Provisions) Act, 2002 (No. 8 of 2002) , hereby orders as follows:

Citation.

1.  This Order may be cited as the Social Welfare (Miscellaneous Provisions) Act, 2002 (Section 11 and 16) (Commencement) Order, 2003.

Commencement.

2.  The 25th day of November 2003 is appointed as the day on which -

(a)     section 11 of the Social Welfare (Miscellaneous Provisions) Act, 2002 ( No. 8 of 2002 ) and,

(b)     section 16 of the Social Welfare (Miscellaneous Provisions) Act, 2002 , in so far as it relates to Part 3 of the Schedule to the said Act,

comes into operation.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order provides for the commencement of Section 11 of the Social Welfare (Miscellaneous Provisions) Act, 2002 and Part 3 of the Schedule to the said Act.

Section 11 provides for Regulations to permit the return, subject to certain conditions, of PRSI contributions paid in respect of payments to Personal Retirement Savings Accounts and other personal pensions made in a personal capacity outside the payroll system.

Part 3 of the Schedule to the Social Welfare (Miscellaneous Provisions) Act, 2002 provides that contributions made by employees or proprietary directors to PRSAs or other personal pensions will be exempt from payment of a health contribution in line with the arrangements which will apply in respect of PRSI.

Regulations may be made to enable the return, subject to certain conditions, of health contributions made outside the payroll system in respect of payments to such pensions by employees or proprietary directors.