2013 No. 63

Social Security

The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2013

Made

Coming into operation

This Order is made in exercise of the powers conferred by section 130A of the Social Security Administration (Northern Ireland) Act 19921 and now vested in the Department for Social Development2.

The Secretary of State for Work and Pensions has made an Order3 under section 148A of the Social Security Administration Act 19924.

Accordingly the Department for Social Development makes the following Order.

Citation and commencement1

This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2013 and shall come into operation on 6th April 2013.

Low earnings threshold2

For the purposes of the Contributions and Benefits Act5, it is directed that the low earnings threshold6 for the tax years following the tax year 2012-2013 shall be £15,000.

Sealed with the Official Seal of the Department for Social Development on 12th March 2013

(L.S.)Anne McClearyA senior officer of the Department for Social Development
EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which corresponds to an Order (S.I. 2013/528) made by the Secretary of State for Work and Pensions under section 148A of the Social Security Administration Act 1992, directs that the low earnings threshold for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for the tax years following 2012-2013 shall be £15,000. The low earnings threshold is used for the purposes of calculating entitlement to the additional pension (the state second pension) in a state retirement pension.