S.I. No. 205/2006 - Social Welfare Law Reform and Pensions Act 2006 (Sections 5 and 6) (Commencement) Order 2006
SOCIAL WELFARE LAW REFORM AND PENSIONS ACT 2006 (SECTIONS 5 and 6) (COMMENCEMENT) ORDER 2006 |
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The Minister for Social and Family Affairs, in exercise of the powers conferred on him by section 1 of the Social Welfare Law Reform and Pensions Act 2006 (No. 5 of 2006), hereby orders as follows: |
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Citation. |
1. This Order may be cited as the Social Welfare Law Reform and Pensions Act 2006 (Sections 5 and 6) (Commencement) Order 2006. |
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Commencement. |
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The 1st day of January, 2006 is appointed as the day on which sections 5 and 6 of the Social Welfare Law Reform and Pensions Act 2006 (No. 5 of 2006), come into operation. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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This Order provides for the commencement of Sections 5 and 6 of the Social Welfare Law Reform and Pensions Act 2006 which provide that income earned by a home childminder, in accordance with section 216C of the Taxes Consolidation Act 1997 , will be liable for a single self-employment social insurance contribution of €253 per annum. These regulations come into effect from 1 January 2006. |