Regulation 52 Return of contributions paid in errorF1

United Kingdom

(1)

This regulation applies if a contribution other than a Class 4 contribution has been paid in error.

This regulation is subject to regulations 51 and 57.

(2)

If this regulation applies, an application may be made to the Board for the return of the contribution paid in error.

(3)

An application under paragraph (2) shall be made to the Board—

(a)

in writing, or in such form and by such means of electronic communications as are approved; and

(b)

within the time permitted by paragraph (8).

(4)

On the making of an application under paragraph (2) the Board shall return the contribution paid in error.

This is subject to paragraphs (5) and (6).

(5)

Paragraph (4) does not require the return of contributions unless the amount to be returned exceeds—

(a)

in the case of Class 1 contributions, 1/15 of a contribution at the main primary percentage payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 10 for the last or only year in respect of which the contributions were paid; or

(b)

in the case of a Class 1A or Class 1B contribution, 50 pence.

(6)

Paragraph (4) does not require the return of a primary Class 1 contribution which is treated as properly paid by regulation 3 of the Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996.

(7)

Contributions paid by a secondary contributor on behalf of any person in error—

(a)

if they are not recovered from that person by the secondary contributor, may be returned to the secondary contributor; and

(b)

if they are recovered by the secondary contributor from that person may be returned—

(i)

to that person; or

(ii)

with that person’s consent given in writing or in such form and by such means of electronic communications as may be approved, to the secondary contributor.

(8)

An application for the return of any contribution paid in error shall be made within the period of six years from the end of the year in which the contribution was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)

the person making the application had reasonable excuse for not making the application within that period; and

(b)

the application was made without unreasonable delay after the excuse had ceased.

(9)

In this regulation “error” means, and means only, an error which—

(a)

is made at the time of the payment; and

(b)

relates to some past or present matter.

Annotations

Textual amendments

F1: Regs. 52 52A substituted for reg. 52 (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 12

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.