Regulation 2 Conditions as to residence and presence in Northern Ireland

(1)

Subject to paragraphs (2) and (3), the prescribed conditions for the purposes of section 35(1) as to residence and presence in Northern Ireland in relation to any person on any day shall be that—

(a)

on that day—

(i)

he is ordinarily resident in Northern Ireland,

(ii)

he is present in Northern Ireland, and

(iii)

he has been present in Northern Ireland for a period of, or for periods amounting in the aggregate to, not less than 26 weeks in the 52 weeks immediately preceding that day; and

(b)

where that day falls within a period in which that person—

(i)

receives tax free emoluments, or

(ii)

is the spouse of a person who receives tax free emoluments,

that period is immediately preceded by a period of 4 years during which the person first mentioned in this sub-paragraph was present in Northern Ireland for a period of, or for periods amounting in the aggregate to, not less than 156 weeks;

and for the purpose of this provision “tax free emoluments” means emoluments which are exempt from tax under any of the provisions listed in regulation 11 (1) of the Child Benefit (General) Regulations (Northern Ireland) 1979^f1.

(2)

For the purposes of paragraph (1)(a)(ii) and (iii), notwithstanding that on any day a person is absent from Northern Ireland, he shall be treated as though he were present in Northern Ireland if his absence is by reason only of the fact that on that day—

(a)

he is abroad in his capacity as—

(i)

a serving member of the forces within the meaning of the definition of “serving member of the forces” in regulation 1 (2) of the Social Security (Contributions) Regulations 1979^f2,

(ii)

an airman or mariner within the meaning of regulation 80 and regulation 84 respectively of the Social Security (Contributions) Regulations (Northern Ireland) 1979^f3,

(b)

he is in employment prescribed for the purposes of section 132 of the Social Security Act 1975^f4 in connection with continental shelf operations;

(c)

he is living with a person mentioned in sub-paragraph (a)(i) and is the spouse, son, daughter, step-son, step-daughter, father, father-in-law, step-father, mother, mother-in-law or step-mother of that person;

(d)

his absence from Northern Ireland is, and when it began was, for a temporary purpose and has not lasted for a continuous period exceeding 26 weeks; or

(e)

his absence from Northern Ireland is temporary and for the specific purpose of his being treated for incapacity, or a disabling condition, which commenced before he left Northern Ireland, and the Department has certified that it is consistent with the proper administration of the Act that, subject to the satisfaction of the foregoing condition in this sub-paragraph, he should be treated as though he were present in Northern Ireland.

(3)

Where a person is terminally ill and makes a claim for attendance allowance expressly on the ground that he is such a person, paragraph (1) shall apply to him as if sub-paragraph (a)(iii) were omitted.

Annotations

Footnotes

f1: S.R. 1979 No. 5; to which there are amendments not relevant to these regulations
f2: S.I. 1979/591; to which there arc amendments not relevant to these regulations
f3: S.R. 1979 No. 186; to which there are amendments not relevant to these regulations
f4: 1975 c. 14; section 132(2) was amended by paragraph 21 of Schedule 3 to the Oil and Gas (Enterprise) Act 1982 (c. 23)