AI-assisted research summary: These regulations let the Minister for Social Welfare make rules for maternity allowance calculations and set £105.57 as the prescribed average reckonable weekly earnings figure.
S.I. No. 83/1986 - Social Welfare (Maternity Allowance) Regulations, 1986. S.I. No. 83 of 1986. SOCIAL WELFARE (MATERNITY ALLOWANCE) REGULATIONS, 1986. The Minister for Social Welfare, in exercise of the powers conferred on her by section 3 and section 26 (B) (inserted by the section 11 of the Social Welfare Act, 1986 ) (No. 8 of 1986) of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) hereby makes the following Regulations: 1. These Regulations may be cited as the Social Welfare (Maternity Allowance) Regulations, 1986. 2. (1) The income tax year prescribed for the purposes of the Social Welfare (Consolidation) Act, 1981 shall be: ) in respect of entitlement to benefit in respect of a period in a benefit year prior to the first Monday in April in that year, the second last income tax year before the beginning of that benefit year, and ) in respect of entitlement to benefit in respect of a period in a benefit year from the first Monday in April in that year, the last income tax year before the beginning of that benefit year. ) where entitlement to benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the second last income tax year before the beginning of that benefit year, where the reckonable weekly earnings of the woman in that income tax year are greater than her reckonable weekly earnings in the last income tax year before the beginning of that benefit year as respects entitlement for the part of the period including or after the first Monday in April in that year. 3. For the purpose of section 26 (B)(2)( ) of the Social Welfare (Consolidation) Act 1986 £105.57 is hereby prescribed as the amount of average reckonable weekly earnings of women in the relevant income tax year prescribed in article 2 of these regulations. GIVEN under the Official Seal of the Minister for Social Welfare this 7th day of April 1986. GEMMA HUSSEY, Minister for Social Welfare. EXPLANATORY NOTE. Payment of maternity allowance to women on maternity leave under the provisions of the Maternity Protection of Employees Act, 1981 is limited to an amount equal to 70% of her average reckonable weekly earnings in a prescribed income tax year. Where the woman has no earnings in the prescribed income tax year a minimum figure of reckonable earnings may be prescribed for that purpose. This minimum earnings figure is also used where actual earnings are below that amount. The purpose of these regulations is to prescribe the income tax year to be used in the determination of the 70% figure and the prescribed income tax year will be the year commencing on the 6th of April 1984. The income tax year to be used changes on the first Monday in April unless it is to the advantage of the claimant to have her additional benefit calculated by reference to the prescribed income tax year in use up to the first Monday in April in which event that income tax year will continue to be used. The Regulations also provide for the use of a minimum earnings figure for the 1984/85 income tax year of £105.57 thus ensuring a minimum weekly aggregate benefit of £73.90 for women on maternity leave in the year commencing on 6th April 1986.