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The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2015

S.R. 2015/112 · Made 2 March 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Social Security

Made 2nd March 2015

Coming into operation 6th April 2015

This Order is made in exercise of the powers conferred by sections 130A and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 1992f1 and now vested in the Department for Social Developmentf2

The Secretary of State for Work and Pensions has made an Orderf3 under section 148A of the Social Security Administration Act 1992f4

Accordingly the Department for Social Development makes the following Order.

Annotations to the whole text

Footnotes

f1

1992 c.8; section 130A was inserted by section 32 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (N.I.)) and section 165(1) was amended by paragraph 49(2) of Schedule 3 to the Social Security Contributions(Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and section 18(5) of the National Insurance Contributions Act 2014 (c.7)

f2

See Article 8(b) of S.R. 1999 No. 481

f3

S.I. 2015/186

f4

1992 c. 5

Contents

  1. 1Citation and commencement
  2. 2Low Earnings Threshold
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2015 and shall come into operation on 6th April 2015.

2Low Earnings Threshold

For the purposes of the Contributions and Benefits Actf1, it is directed that the low earnings thresholdf2 for the tax years following the tax year 2014-2015 shall be £15,300.

Signature

Sealed with the Official Seal of the Department for Social Development on 2nd March 2015

(L.S.)

Anne McCleary

A 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. 2015/186) 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 2014-2015 shall be £15,300. 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.