1991 No. 73
The Social Security (Contributions) (Re-rating) Order (Northern Ireland) 1991
Made
Coming into operation
Whereas the Secretary of State for Social Security has made an order1 under sections 120(5) and (6), 121(2), 122(1) and 123A(2) of the Social Security Act 19752;
Now, therefore, the Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by section 120 of the Social Security (Northern Ireland) Act 19753 and of all other powers enabling it in that behalf, hereby makes the following order:
Citation, commencement and interpretation1
—
1
This order may be cited as the Social Security (Contributions) (Re-rating) Order (Northern Ireland) 1991 and shall come into operation on 6th April 1991.
2
In this order “the Act”means the Social Security (Northern Ireland) Act 1975.
Weekly earnings and percentage rate figures for secondary earnings brackets2
In section 4(6E) of the Act4 (secondary earnings brackets and appropriate percentage rates)
a
for the weekly earnings figure £79 99 and the percentage rate figure 5, specified in respect of Bracket 1, there shall be substituted respectively the figures £84 99 and 4 6;
b
for the weekly earnings figures £80 00 and £124 99 and the percentage rate figure 7, specified in respect of Bracket 2, there shall be substituted respectively the figures £85 00, £129 99 and 6 6;
c
for the weekly earnings figures £125 00 and £174 99 and the percentage rate figure 9, specified in respect of Bracket 3, there shall be substituted respectively the figures £130 00, £184 99 and 8 6;
d
for the weekly earnings figure £175 00 and the percentage rate figure 10 45, specified in respect of Bracket 4, there shall be substituted respectively the figures £185 00 and 10 4.
Rate of, and small earnings exception from, Class 2 contributions3
In section 7 of the Act (Class 2 contributions)
a
in subsection (1) (weekly rate) for “£4 55”5 there shall be substituted “£5 15”;
b
in subsection (5) (small earnings exception) for “£2,600”6 there shall be substituted “£2,900”.
Amount of Class 3 contributions4
In section 8(1) of the Act (amount of Class 3 contributions) for “£4 45”7 there shall be substituted “£5 05”.
Lower and upper limits for Class 4 contributions5
In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
a
for “£5,450”8 (lower limit) wherever it appears there shall be substituted in each of those sections “£5,900”;
b
for “£18,200”9 (upper limit) there shall be substituted in each of those sections “£20,280”.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
(This note is not part of the Order.)