PART V continued CHAPTER I continued
After section 7 of the Administration Act there shall be inserted—
(1) Regulations may, for the purpose of supplementing the persons or bodies to whom claims for relevant benefits may be made, make provision—
(a) as regards housing benefit or council tax benefit, for claims for that benefit to be made to—
(i) a Minister of the Crown, or
(ii) a person providing services to a Minister of the Crown;
(b) as regards any other relevant benefit, for claims for that benefit to be made to—
(i) a local authority,
(ii) a person providing services to a local authority, or
(iii) a person authorised to exercise any function of a local authority relating to housing benefit or council tax benefit.
(2) Regulations may make provision for or in connection with—
(a) the forwarding by a relevant authority of—
(i) claims received by virtue of any provision authorised by subsection (1) above, and
(ii) information or evidence supplied in connection with making such claims (whether supplied by persons making the claims or by other persons);
(b) the receiving and forwarding by a relevant authority of information or evidence relating to social security matters supplied by, or the obtaining by a relevant authority of such information or evidence from—
(i) persons making, or who have made, claims for a relevant benefit, or
(ii) other persons in connection with such claims,
including information or evidence not relating to the claims or benefit in question;
(c) the recording by a relevant authority of information or evidence relating to social security matters supplied to, or obtained by, the authority and the holding by the authority of such information or evidence (whether as supplied or obtained or as recorded);
(d) the giving of information or advice with respect to social security matters by a relevant authority to persons making, or who have made, claims for a relevant benefit.
(3) In paragraphs (b) and (d) of subsection (2) above—
(a) references to claims for a relevant benefit are to such claims whether made as mentioned in subsection (1)(a) or (b) above or not; and
(b) references to persons who have made such claims include persons to whom awards of benefit have been made on the claims.
(4) Regulations under this section may make different provision for different areas.
(5) Regulations under any other enactment may make such different provision for different areas as appears to the Secretary of State expedient in connection with any exercise by regulations under this section of the power conferred by subsection (4) above.
(6) In this section—
(a) “benefit” includes child support or a war pension (any reference to a claim being read, in relation to child support, as a reference to an application under the [1991 c. 48.] Child Support Act 1991 for a maintenance assessment);
(b) “local authority” means an authority administering housing benefit or council tax benefit;
(c) “relevant authority” means—
(i) a Minister of the Crown,
(ii) a person providing services to a Minister of the Crown,
(iii) a local authority,
(iv) a person providing services to a local authority, or
(v) a person authorised to exercise any function of a local authority relating to housing benefit or council tax benefit;
(d) “relevant benefit” means housing benefit, council tax benefit or any other benefit prescribed for the purposes of this section;
(e) “social security matters” means matters relating to social security, child support or war pensions;
and in this subsection “war pension” means a war pension within the meaning of section 25 of the [1989 c. 24.] Social Security Act 1989 (establishment and functions of war pensions committees).”
(1) The Secretary of State may by regulations make such provision for or in connection with any of the following matters, namely—
(a) the use by a person within subsection (2) of social security information held by that person,
(b) the supply (whether to a person within subsection (2) or otherwise) of social security information held by a person within that subsection,
(c) the relevant purposes for which a person to whom such information is supplied under the regulations may use it, and
(d) the circumstances and extent (if any) in and to which a person to whom such information is supplied under the regulations may supply it to any other person (whether within subsection (2) or not),
as the Secretary of State considers appropriate in connection with any provision to which subsection (3) applies or in connection with any scheme or arrangements to which subsection (4) applies.
(2) The persons within this subsection are—
(a) a Minister of the Crown;
(b) a person providing services to, or designated for the purposes of this section by an order of, a Minister of the Crown;
(c) a local authority (within the meaning of the Administration Act); and
(d) a person providing services to, or authorised to exercise any function of, any such authority.
(3) This subsection applies to any provision made by or under—
(a) any of the sections of the Administration Act inserted by section 57, 58 or 71 of this Act,
(b) section 60 of this Act, or
(c) the [1995 c. 18.] Jobseekers Act 1995.
(4) This subsection applies to—
(a) any scheme designated by regulations under subsection (1), being a scheme operated by the Secretary of State (whether under arrangements with any other person or not) for any purposes connected with employment or training in the case of persons of a particular category or description;
(b) any arrangements of a description specified in such regulations, being arrangements made by the Secretary of State for any such purposes.
(5) Regulations under subsection (1) may, in particular, authorise information supplied to a person under the regulations—
(a) to be used for the purpose of amending or supplementing other information held by that person; and
(b) if it is so used, to be supplied to any other person, and used for any purpose, to whom or for which that other information could be supplied or used.
(6) In this section—
“relevant purposes” means purposes connected with—
social security, child support or war pensions, or
employment or training;
“social security information” means information relating to social security, child support or war pensions;
and in this subsection “war pensions” means war pensions within the meaning of section 25 of the [1989 c. 24.] Social Security Act 1989 (establishment and functions of war pensions committees).
(7) Any reference in this section to purposes connected with employment or training includes purposes connected with the existing or future employment or training prospects or needs of persons, and (in particular) assisting or encouraging persons to enhance their employment prospects.
Schedule 9 (which amends the Contributions and Benefits Act, the Administration Act and the [1993 c. 48.] Pension Schemes Act 1993 so as to make provision for and in connection with the introduction of a new primary threshold for primary Class 1 contributions) shall have effect.
Schedule 10 (which amends the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992, the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 and the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993 so as to make provision for and in connection with the introduction for Northern Ireland of a new primary threshold for primary Class 1 contributions) shall have effect.
After section 4 of the Contributions and Benefits Act there shall be inserted—
(1) Regulations may make provision for securing that where—
(a) an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”),
(b) the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and
(c) the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client,
relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his.
(2) For the purposes of this section—
(a) “the intermediary” means—
(i) where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or
(ii) where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and
(b) a person may be the intermediary despite being—
(i) a person with whom the worker holds any office or employment, or
(ii) a body corporate, unincorporated body or partnership of which the worker is a member;
and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment.
(3) Regulations under this section may, in particular, make provision—
(a) for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary;
(b) for the intermediary (whether or not he fulfils the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings;
(c) for determining—
(i) any deductions to be made, and
(ii) in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated,
in connection with relevant payments or benefits;
(d) for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period;
(e) for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for;
(f) for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations;
(g) for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary or otherwise) to perform the services in question;
(h) for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit;
(i) for securing that, to the specified extent, two or more persons, whether—
(i) connected persons (within the meaning of section 839 of the [1988 c. 1.] Income and Corporation Taxes Act 1988), or
(ii) persons of any other specified description,
are treated as a single person for any purposes of the regulations;
(j) (without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client;
(k) for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified.
(4) Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision—
(a) for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him;
(b) for securing reductions in the amount of the worker’s attributable earnings on account of—
(i) any secondary Class 1 contributions already paid by the intermediary in respect of actual earnings of the worker, and
(ii) any such contributions that will be payable by him in respect of the worker’s attributable earnings.
(5) Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded.
(6) In this section—
“the applicable provisions of this Act” means this Part of this Act and Parts II to V below;
“business” includes any activity carried on—
by a government department or public or local authority (in the United Kingdom or elsewhere), or
by a body corporate, unincorporated body or partnership;
“relevant payments or benefits” means payments or benefits of any specified description made or provided (whether to the intermediary or the worker or otherwise) in connection with the performance by the worker of the services in question;
“specified” means prescribed by or determined in accordance with regulations under this section.
(7) Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above.
(8) Regulations under this section shall be made by the Treasury with the concurrence of the Secretary of State.
(9) If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Secretary of State by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.”
After section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 there shall be inserted—
(1) Regulations may make provision for securing that where—
(a) an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”),
(b) the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and
(c) the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner’s employment by the client,
relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner’s employment of his.
(2) For the purposes of this section—
(a) “the intermediary” means—
(i) where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or
(ii) where that third person does not have such a relationship with the worker, any other person who has both such a relationship with the worker and such a direct or indirect contractual or other relationship with the third person as may be specified; and
(b) a person may be the intermediary despite being—
(i) a person with whom the worker holds any office or employment, or
(ii) a body corporate, unincorporated body or partnership of which the worker is a member;
and subsection (1) above applies whether or not the client is a person with whom the worker holds any office or employment.
(3) Regulations under this section may, in particular, make provision—
(a) for the worker to be treated for the purposes of the applicable provisions of this Act, in relation to the specified amount of relevant payments or benefits (the worker’s “attributable earnings”), as employed in employed earner’s employment by the intermediary;
(b) for the intermediary (whether or not he fulfils the conditions prescribed under section 1(6)(a) above for secondary contributors) to be treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings;
(c) for determining—
(i) any deductions to be made, and
(ii) in other respects the manner and basis in and on which the amount of the worker’s attributable earnings for any specified period is to be calculated or estimated,
in connection with relevant payments or benefits;
(d) for aggregating any such amount, for purposes relating to contributions, with other earnings of the worker during any such period;
(e) for determining the date by which contributions payable in respect of the worker’s attributable earnings are to be paid and accounted for;
(f) for apportioning payments or benefits of any specified description, in such manner or on such basis as may be specified, for the purpose of determining the part of any such payment or benefit which is to be treated as a relevant payment or benefit for the purposes of the regulations;
(g) for disregarding for the purposes of the applicable provisions of this Act, in relation to relevant payments or benefits, an employed earner’s employment in which the worker is employed (whether by the intermediary or otherwise) to perform the services in question;
(h) for otherwise securing that a double liability to pay any amount by way of a contribution of any description does not arise in relation to a particular payment or benefit or (as the case may be) a particular part of a payment or benefit;
(i) for securing that, to the specified extent, two or more persons, whether—
(i) connected persons (within the meaning of section 839 of the [1988 c. 1.] Income and Corporation Taxes Act 1988), or
(ii) persons of any other specified description,
are treated as a single person for any purposes of the regulations;
(j) (without prejudice to paragraph (i) above) for securing that a contract made with a person other than the client is to be treated for any such purposes as made with the client;
(k) for excluding or modifying the application of the regulations in relation to such cases, or payments or benefits of such description, as may be specified.
(4) Regulations made in pursuance of subsection (3)(c) above may, in particular, make provision—
(a) for the making of a deduction of a specified amount in respect of general expenses of the intermediary as well as deductions in respect of particular expenses incurred by him;
(b) for securing reductions in the amount of the worker’s attributable earnings on account of—
(i) any secondary Class 1 contributions already paid by the intermediary in respect of actual earnings of the worker, and
(ii) any such contributions that will be payable by him in respect of the worker’s attributable earnings.
(5) Regulations under this section may make provision for securing that, in applying any provisions of the regulations, any term of a contract or other arrangement which appears to be of a description specified in the regulations is to be disregarded.
(6) In this section—
“the applicable provisions of this Act” means this Part of this Act and Parts II to V below;
“business” includes any activity carried on—
by a government department or public or local authority (in the United Kingdom or elsewhere), or
by a body corporate, unincorporated body or partnership;
“relevant payments or benefits” means payments or benefits of any specified description made or provided (whether to the intermediary or the worker or otherwise) in connection with the performance by the worker of the services in question;
“specified” means prescribed by or determined in accordance with regulations under this section.
(7) Any reference in this section to the performance by the worker of any services includes a reference to any such obligation of his to perform them as is mentioned in subsection (1)(a) above.
(8) Regulations under this section shall be made by the Treasury with the concurrence of the Department.
(9) If, on any modification of the statutory provisions relating to income tax, it appears to the Treasury to be expedient to modify any of the preceding provisions of this section for the purpose of assimilating the law relating to income tax and the law relating to contributions under this Part of this Act, the Treasury may with the concurrence of the Department by order make such modifications of the preceding provisions of this section as the Treasury think appropriate for that purpose.”
In section 10A of the Contributions and Benefits Act (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—
“(6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.”
In section 10A of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—
“(6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.”
(1) The Secretary of State may by regulations make a scheme providing for a housing benefit claimant, where he moves from an under-occupied dwelling in the public or social rented sector to a qualifying dwelling, to be entitled to be paid an amount calculated by reference to the difference between—
(a) the prescribed payments he was liable to make in respect of his former dwelling, and
(b) those he is liable to make in respect of his new dwelling.
(2) In subsection (1) the reference to a qualifying dwelling is to a dwelling (whether in the public or social rented sector or not) which, in relation to the claimant, either—
(a) is not under-occupied, or
(b) is under-occupied to a lesser extent than the claimant’s former dwelling.
(3) Regulations under this section may, in particular, make provision—
(a) as to the circumstances in which, in relation to a housing benefit claimant, a dwelling is or is not to be regarded for the purposes of the scheme as under-occupied or under-occupied to a lesser extent than another dwelling;
(b) as to the manner in which an amount payable to such a claimant under the scheme is to be calculated;
(c) for any such amount to be payable (subject to subsection (7))—
(i) in a case where the claimant’s former and new dwellings are situated in the area of the same local authority, by that authority, or
(ii) in a case where they are situated in the areas of different local authorities, by whichever of those authorities is prescribed.
(4) Regulations made in pursuance of subsection (3)(b) may provide for the amount payable to a housing benefit claimant under the scheme (“the relevant amount”) to be reduced on account of—
(a) any arrears of rent payable by him, or
(b) any amount paid to him by way of housing benefit which constitutes an overpayment for housing benefit purposes;
but regulations under this section shall not otherwise provide for the making of any reduction in the relevant amount on account of any sum due to or recoverable by any public or local authority.
(5) A person aggrieved by a determination of any prescribed description made under regulations under this section may appeal to such court or tribunal as may be prescribed; and the regulations may make provision as to the procedure to be followed in connection with appeals under this subsection.
(6) Regulations under this section may provide that the scheme is to apply only in relation to one or more prescribed areas; and, if they do so, they may also—
(a) provide that (unless continued in force by subsequent regulations under this section) the scheme is to remain in force there only for a prescribed period;
(b) include such transitional, consequential or saving provisions as the Secretary of State considers appropriate in connection with the scheme ceasing to be in force in relation to the area or areas at the end of that period.
(7) Despite the fact that the scheme is in force in relation to the area of a local authority (whether by virtue of subsection (6) or otherwise), it shall not have effect in relation to the authority unless it has been adopted by resolution of the authority.
(8) Where a local authority makes any payment under the scheme the authority shall be reimbursed by the Secretary of State in respect of that payment in such manner and subject to such conditions as to claims, records, certificates or other information or evidence as may be prescribed (any reduction made by virtue of subsection (4) being disregarded for the purposes of this subsection).
(9) Subject to any prescribed exceptions or modifications, the provisions of the Administration Act shall have effect in relation to payments under the scheme as they have effect in relation to housing benefit.
(10) For the purposes of this section a dwelling occupied by a housing benefit claimant is in the public or social rented sector if the payments which the claimant is liable to make in respect of the dwelling (and on account of which he is entitled to housing benefit) are to be made to—
(a) a local authority,
(b) a body eligible for registration as a social landlord under Part I of the [1996 c. 52.] Housing Act 1996 (whether so registered or not), or
(c) in Scotland, a registered housing association within the meaning of the [1985 c. 69.] Housing Associations Act 1985.
(11) In this section—
“dwelling” has the same meaning as in Part VII of the Contributions and Benefits Act (income-related benefits);
“housing benefit claimant”, in relation to a dwelling, means a person entitled to housing benefit by virtue of being liable to make payments in respect of the dwelling;
“local authority” has the same meaning as in the Administration Act;
“prescribed” means specified in or determined in accordance with regulations under this section.
After paragraph 1 of Schedule 2 to the [1991 c. 48.] Child Support Act 1991 there shall be inserted—
“1A (1) This paragraph applies to any information which—
(a) relates to any earnings or other income of an absent parent in respect of a tax year in which he is or was a self-employed earner, and
(b) is required by the Secretary of State or the Department of Health and Social Services for Northern Ireland for any purposes of this Act.
(2) No obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue shall prevent any such information obtained or held in connection with the assessment or collection of income tax from being disclosed to—
(a) the Secretary of State;
(b) the Department of Health and Social Services for Northern Ireland; or
(c) an officer of either of them authorised to receive such information in connection with the operation of this Act.
(3) This paragraph extends only to disclosure by or under the authority of the Commissioners of Inland Revenue.
(4) Information which is the subject of disclosure to any person by virtue of this paragraph shall not be further disclosed to any person except where the further disclosure is made—
(a) to a person to whom disclosure could be made by virtue of sub-paragraph (2); or
(b) for the purposes of any proceedings (civil or criminal) in connection with the operation of this Act.
(5) For the purposes of this paragraph “self-employed earner” and “tax year” have the same meaning as in Parts I to VI of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992.”