Regulation 4 Applications for funding from the Commissioners

(1)

An employer may apply to the Commissioners for funds to pay the statutory parental bereavement pay (or so much of it as remains outstanding) to the employee or employees in a form approved for that purpose by the Commissioners where—

(a)

the conditions in paragraph (2) are satisfied, or

(b)

the condition in paragraph (2)(a) is satisfied and the employer considers that the condition in paragraph (2)(b) will be satisfied on the date of any subsequent payment of emoluments to one or more employees who are entitled to payment of statutory parental bereavement pay.

(2)

The conditions in this paragraph are—

(a)

the employer is entitled to a payment determined in accordance with regulation 3 in respect of statutory parental bereavement pay which the employer is required to pay to an employee or employees for an income tax month or income tax quarter, and

(b)

the payment exceeds the aggregate of—

(i)

the total amount of tax which the employer is required to pay to HMRC in respect of the deduction from the emoluments of employees in accordance with the Income Tax (Pay as You Earn) Regulations 2003^f1 for the same income tax month or income tax quarter,

(ii)

the total amount of the deductions made by the employer from the emoluments of employees for the same income tax month or income tax quarter in accordance with regulations under section 22(5) of the Teaching and Higher Education Act 1998^f2 or under section 73B of the Education (Scotland) Act 1980^f3 or in accordance with article 3(5) of the Education (Student Support) (Northern Ireland) Order 1998^f4,

(iii)

the total amount of contributions payments which the employer is required to pay to HMRC in respect of the emoluments of employees (whether by means of deduction or otherwise) in accordance with the Social Security (Contributions) Regulations 2001^f5 for the same income tax month or income tax quarter, and

(iv)

the total amount of payments which the employer is required to pay to HMRC in respect of the deductions made on account of tax from payments to sub-contractors in accordance with section 61 of the Finance Act 2004^f6 for the same income tax month or income quarter.

(3)

An application by an employer under paragraph (1) may be for an amount up to, but not exceeding, the amount of the payment to which the employer is entitled in accordance with regulation 3 in respect of statutory parental bereavement pay which the employer is required to pay to an employee or employees for the income tax month or income tax quarter to which the payment of emoluments relates.

Annotations

Footnotes

f1: S.I. 2003/2682.
f2: 1998 c. 30; section 22(5) was amended by the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 722 and Schedule 6, paragraph 236(a) and the Higher Education and Research Act 2017 (c. 29), section 86.
f3: 1980 c. 44; section 73B was inserted by the Teaching and Higher Education Act 1998, section 29 and amended by the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6), section 3 and the Bankruptcy (Scotland) Act 2016 (asp 21), section 234(1) and Schedule 8, paragraph 8.
f4: S.I. 1998/1760 (N.I. 14); article 3 was amended by the Income Tax (Earnings and Pensions Act) 2003, Schedule 6, paragraph 238(a) and the Higher Education (Northern Ireland) Order 2005/1116, articles 1, 12, 15 and Schedule 1, paragraph 1.
f5: S.I. 2001/1004, to which there are amendments not relevant to these Regulations.
f6: 2004 c. 12.