{
  "url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-northern-ireland-2001/schedule/paragraph-7",
  "json_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-northern-ireland-2001/schedule/paragraph-7.json",
  "legislation": "nisr/2001/18",
  "legislation_title": "The Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001",
  "legislation_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-northern-ireland-2001",
  "path": "schedule/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Net weekly income of non-resident parent as a self-employed earner",
  "text": "(1) Subject to sub-paragraph (6) and to paragraph 8, the net weekly income of the non-resident parent as a self-employed earner shall be his gross earnings less the deductions to which sub-paragraph (3) applies.\n(1A) In this paragraph and paragraph 8, a person’s “gross earnings” are his taxable profits calculated in accordance with Part 2 of the Income Tax (Trading and Other Income) Act 2005.\n(2) The non-resident parent shall provide to the Department on demand a copy of—\n(a) any tax calculation notice issued to him by Her Majesty’s Revenue and Customs; and\n(b) any revised tax calculation notice issued to him by Her Majesty’s Revenue and Customs.\n(3) This paragraph applies to the following deductions—\n(a) any income tax relating to the gross earnings from the self-employment determined in accordance with sub-paragraph (4);\n(b) any National Insurance contributions relating to the gross earnings from the self-employment determined in accordance with sub-paragraph (5); and\n(c) any premiums paid by the non-resident parent in respect of a retirement annuity contract or a personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or a charge secured upon the parent’s home, 75 per centum of the contributions payable.\n(4) For the purposes of sub-paragraph (3)(a), the income tax to be deducted from the gross earnings shall be determined in accordance with the following provisions—\n(a) subject to head (d), an amount of gross earnings calculated as if it were equivalent to any personal allowance which would be applicable to the earner by virtue of the provisions of Chapter I of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;\n(b) subject to head (c), an amount equivalent to income tax shall be calculated in relation to the gross earnings remaining following the application of head (a) (the “remaining earnings”);\n(c) the tax rate applicable at the effective date shall be applied to all the remaining earnings, where necessary increasing or reducing the amount payable to take account of the fact that the earnings related to a period greater or less than one year; and\n(d) the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the gross earnings bears to the period of one year.\n(5) For the purposes of sub-paragraph (3)(b), the amount to be deducted in respect of National Insurance contributions shall be the total of—\n(a) the amount of Class 2 contributions (if any) payable under section 11(2) or, as the case may be, (8) of the Contributions and Benefits Act or the Great Britain Contributions and Benefits Act; and\n(b) the amount of Class 4 contributions (if any) payable under section 15(2) of the Contributions and Benefits Act, or the Great Britain Contributions and Benefits Act,\nat the rates applicable at the effective date.\n(6) The net weekly income of a self-employed earner may only be determined in accordance with this paragraph where the earnings concerned relate to a period which terminated not more than 24 months prior to the relevant week.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) Any request by the Department in accordance with sub-paragraph (2) for the provision of information shall set out the possible consequences of failure to provide such information, including details of the offences provided for in Article 16A of the Order for failing to provide, or providing, false information.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (coming into operation in accordance with reg. 1(1)(c) of the amending Rule) by The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/438), regs. 1(1)(c), 9(2), Sch.; S.R. 2012/440, art. 2(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. para. 7(1) substituted (1.8.2007) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/347), regs. 1, 5(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. para. 7(1A) inserted (1.8.2007) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/347), regs. 1, 5(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. para. 7(2) substituted (1.8.2007) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/347), regs. 1, 5(2)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. para. 7(4)(a) substituted (17.3.2005) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2005 (S.R. 2005/125), regs. 1(1), 6(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. para. 7(5)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2015 (S.R. 2015/163), regs. 1(1), 5"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. para. 7(7) omitted (1.8.2007) by virtue of The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/347), regs. 1, 5(2)(e)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. para. 7 title substituted (1.8.2007) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/347), regs. 1, 5(2)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 7 comes into operation in accordance with reg. 1(1)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 16A was inserted by section 13 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2001/18/schedule/paragraph/7",
    "retrieved_at": "2026-10-29T02:13:18.893633+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}