115B Liability of directors, etc. for company’s contributions.
(1) This section applies to contributions which a body corporate is liable to pay, where—
(a) the body corporate has failed to pay the contributions at or within the time prescribed for the purpose; and
(b) the failure appears to the Inland Revenue to be attributable to fraud or neglect on the part of one or more individuals who, at the time of the fraud or neglect, were officers of the body corporate (“culpable officers”).
(2) The Inland Revenue may issue and serve on any culpable officer a notice (a “personal liability notice”)—
(a) specifying the amount of the contributions to which this section applies (“the specified amount”);
(b) requiring the officer to pay to the Inland Revenue—
(i) a specified sum in respect of that amount; and
(ii) specified interest on that sum; and
(c) where that sum is given by paragraph (b) of subsection (3) below, specifying the proportion applied by the Inland Revenue for the purposes of that paragraph.
(3) The sum specified in the personal liability notice under subsection (2)(b)(i) above shall be—
(a) in a case where there is, in the opinion of the Inland Revenue, no other culpable officer, the whole of the specified amount; and
(b) in any other case, such proportion of the specified amount as, in the opinion of the Inland Revenue, the officer’s culpability for the failure to pay that amount bears to that of all the culpable officers taken together.
(4) In assessing an officer’s culpability for the purposes of subsection (3)(b) above, the Inland Revenue may have regard both to the gravity of the officer’s fraud or neglect and to the consequences of it.
(5) The interest specified in the personal liability notice under subsection (2)(b)(ii) above shall be at the Class 1 rate on the Class 1 element of the specified sums, and otherwise at the prescribed rate, and shall run from the date on which the notice is issued.
(6) An officer who is served with a personal liability notice shall be liable to pay to the Inland Revenue the sum and the interest specified in the notice under subsection (2)(b) above.
(7) Where, after the issue of one or more personal liability notices, the amount of contributions to which this section applies is reduced by a payment made by the body corporate—
(a) the amount that each officer who has been served with such a notice is liable to pay under this section shall be reduced accordingly;
(b) the Inland Revenue shall serve on each such officer a notice to that effect; and
(c) where the reduced liability of any such officer is less than the amount that he has already paid under this section, the difference shall be repaid to him together with interest on it at the Class 1 rate on the Class 1 element of it and otherwise at the prescribed rate.
(8) Any amount paid under a personal liability notice shall be deducted from the liability of the body corporate in respect of the specified amount.
(8A) The amount which an officer is liable to pay under this section is to be recovered in the same manner as a Class 1 contribution to which regulations under paragraph 6 of Schedule 1 to the Contributions and Benefits Act apply and for this purpose references in those regulations to Class 1 contributions are to be construed accordingly.
(9) In this section—
“the Class 1 rate”—
in subsection (5) means the rate from time to time applicable under section 103(1) of the Finance Act 2009; and
in subsection (7)(c) means the rate from time to time applicable under section 103(2) of that Act;
“the Class 1 element”, in relation to any amount, means so much of that amount as is calculated by—
multiplying that amount by so much of the specified amount as consists of Class 1 contributions; and
dividing the product of that multiplication by the specified amount;
“contributions” includes any interest or penalty in respect of contributions (and accordingly, in the definition of “the Class 1 element” given by this subsection, “Class 1 contributions” includes any interest or penalty in respect of Class 1 contributions) ;
“officer”, in relation to a body corporate, means—
any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act as such; and
in a case where the affairs of the body corporate are managed by its members, any member of the body corporate exercising functions of management with respect to it or purporting to do so;
“the prescribed rate” means the rate from time to time prescribed under paragraph 6 of Schedule 1 to the Contributions and Benefits Act for the purposes of the corresponding provision of that paragraph, that is to say—
in relation to subsection (5) above, sub-paragraph (2)(a);
in relation to subsection (7) above, sub-paragraph (2)(b).
115C Appeals in relation to personal liability notices.
(1) No appeal shall lie in relation to a notice except as provided by this personal liability section.
(2) An individual who is served with a personal liability notice may appeal ... against the Inland Revenue’s decision as to the issue and content of the notice on the ground that—
(a) the whole or part of the amount specified under subsection (2)(a) of section 115B above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b) the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c) the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d) the opinion formed by the Inland Revenue under subsection (3)(a) or (b) of that section was unreasonable.
(3) The Inland Revenue shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4) On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Inland Revenue.
(5) Where an appeal under this section—
(a) is brought on the basis of evidence not considered by the Inland Revenue, or on the ground mentioned in subsection (2)(d) above; and
(b) is not allowed on some other basis or ground,
and is notified to the tribunal, the tribunal shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the tribunal sees fit to make, for the Inland Revenue to consider whether to vary their decision as to the issue and content of the personal liability notice.
(6) In this section—
. . .
“officer”, in relation to a body corporate, has the same meaning as in section 115B above;
“personal liability notice” has the meaning given by subsection (2) of that section;
. . .
“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.
“vary” means vary under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(1) In this Part “ the relevant social security legislation ” means the provisions of any of the following, except so far as relating to contributions, ... statutory sick pay or statutory maternity pay, that is to say-
(a) the Contributions and Benefits Act;
(b) this Act;
(c) the Pensions Act, except Part III;
(d) Article 9 of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994;
(e) the Jobseekers (Northern Ireland) Order 1995;
(f) the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997;
(g) Parts II and V of the Social Security (Northern Ireland) Order 1998;
(h) Part VI of the Welfare Reform and Pensions (Northern Ireland) Order 1999;
(hh) the State Pension Credit Act (Northern Ireland) 2002;
(hi) Part 1 of the Welfare Reform Act (Northern Ireland) 2007;
(hj) Part 2 of the Welfare Reform (Northern Ireland) Order 2015;
(hk) Part 5 of that Order;
(hl) Part 1 of the Pensions Act (Northern Ireland) 2015;
(hm) Part 5 of the Pensions Act (Northern Ireland) 2015;
(i) the Social Security Pensions (Northern Ireland) Order 1975;
(j) the Social Security Act 1973;
(k) any statutory rule or statutory instrument made, or having effect as if made, under any statutory provision specified in paragraphs (a) to (j) above.
(2) In this Part “ authorised officer ” means a person acting in accordance with any authorisation for the purposes of this Part which is for the time being in force in relation to him.
(3) For the purposes of this Part -
(a) references to a document include references to anything in which information is recorded in electronic or any other form;
(b) the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice-
(i) are transmitted to the recipient of the notice by electronic means; and
(ii) are received by him in a form that is legible and capable of being recorded for future reference.
(4) In this Part “premises” includes—
(a) moveable structures and vehicles, vessels, aircraft and hovercraft;
(b) installations that are offshore installations for the purposes of the Mineral Workings (Offshore Installations) Act 1971; and
(c) places of all other descriptions whether or not occupied as land or otherwise,
and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question.
(5) In this Part—
“benefit” includes any allowance, payment, credit or loan;
“benefit offence” means -
any criminal offence in connection with a claim for a relevant social security benefit;
any criminal offence in connection with the receipt or payment of any amount by way of such a benefit;
any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;
any attempt or conspiracy to commit a benefit offence; and
“compensation payment” has the same meaning as in the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997.
(6) In this Part—
(a) any reference to a person authorised to carry out any function relating to housing benefit shall include a reference to a person providing services relating to that benefit directly or indirectly to the Housing Executive; and
(b) any reference to the carrying out of a function relating to housing benefit shall include a reference to the provision of any services relating to it.
(7) In this section “ relevant social security benefit ” means a benefit under any provision of the relevant social security legislation.
115D Supply of contributions, etc. information held by Inland Revenue.
(1) This section applies to information which is held for the purposes of functions relating to contributions, health in pregnancy grant, statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act—
(a) by the Inland Revenue, or
(b) by a person providing services to them, in connection with the provision of those services.
(2) Information to which this section applies may, and ... must if an authorised officer so requires, be supplied—
(a) to the Department, or
(b) to a person providing services to the Department,
for use for the purposes of functions relating to ... child support ....
(2ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In this section“authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.
115E Supply to Inland Revenue for purposes of contributions, etc. of information held by Department or Secretary of State.
(1) This section applies to information which is held for the purposes of functions relating to ... child support...—
(a) by the Department, or
(b) by a person providing services to the Department, in connection with the provision of those services.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Information to which this section applies may, and ... must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—
(a) to the Inland Revenue, or
(b) to a person providing services to the Inland Revenue,
for use for the purposes of functions relating to contributions, health in pregnancy grant, ... statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
116AA Disclosure of contributions, etc. information by Her Majesty’s Revenue and Customs .
(1) No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay from being disclosed—
(a) to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
(b) in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.
(2) The authorities to which subsection (1)(a) above applies are—
(a) the Health and Safety Executive for Northern Ireland,
(b) the Government Actuary’s Department,
(c) the Northern Ireland Statistical and Research Agency, and
(d) the Pensions Regulator .
116B Supply of other government information for fraud prevention and verification.
(1) This section applies to information which is held by, or by a person providing services to, a Minister of the Crown or a Northern Ireland department or other government department and which relates to—
(a) passports, immigration and emigration, nationality or prisoners; or
(b) any other matter which is prescribed.
(2) Information to which this section applies may be supplied to, or to a person providing services to, the Department or the Secretary of State—
(a) for use in the prevention, detection, investigation or prosecution of offences relating to social security; or
(b) for use in checking the accuracy of information relating to benefits . . . or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.
(3) Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—
(a) it could be supplied to that person or body under that subsection;
(b) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 2 of the Welfare Reform (Northern Ireland) Order 2015 , Part 5 of that Order , Part 1 of the Pensions Act (Northern Ireland) 2015 , section 29 of that Act or this Act or to any enactment applying in Great Britain corresponding to any of them; or
(c) it is supplied to the Housing Executive.
(4) But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) in amending or supplementing other information, it is lawful for it to be—
(a) supplied to any person or body to whom that other information could be supplied; or
(b) used for any purpose for which that other information could be used.
(5) This section does not limit the circumstances in which information may be supplied apart from this section.
116C Supply of information to the Housing Executive.
(1) This section applies to information relating to social security , child support, or employment or training which is held—
(a) by the Department or the Secretary of State; or
(b) by a person providing services to the Department or the Secretary of State in connection with the provision of those services.
(2) Information to which this section applies may be supplied to—
(a) the Housing Executive; or
(b) a person authorised to exercise any function of the Housing Executive relating to housing benefit,
for use in the administration of housing benefit.
(3) But where information to which this section applies has been supplied to the Department, the Secretary of State or the person providing services under section 116 or 116B above it may only be supplied under subsection (2) above—
(a) for use in the prevention, detection, investigation or prosecution of offences relating to housing benefit; or
(b) for use in checking the accuracy of information relating to housing benefit and (where appropriate) amending or supplementing such information.
(4) The Department or the Secretary of State—
(a) may impose conditions on the use of information supplied under subsection (2) above; and
(b) may charge a reasonable fee in respect of the cost of supplying information under that subsection.
(5) Where information is supplied to the Housing Executive or other person under subsection (2) above, the Executive or other person shall have regard to it in the exercise of any function relating to housing benefit.
(6) Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—
(a) it is supplied—
(i) by the Housing Executive to a person authorised to exercise any function of the Executive relating to housing benefit; or
(ii) by a person authorised to exercise any function of the Housing Executive relating to housing benefit to the Executive;
(b) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 5 of the Welfare Reform (Northern Ireland) Order 2015 or this Act or to any enactment applying in Great Britain corresponding to any of them; or
(c) it is supplied under section 116D below.
(7) This section does not limit the circumstances in which information may be supplied apart from this section (in particular by reason of section 116(4) or 116B(4) above).
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
116D Supply of information by the Housing Executive.
(1) The Department or the Secretary of State may require—
(a) the Housing Executive; or
(b) a person authorised to exercise any function of the Housing Executive relating to housing benefit,
to supply benefit administration information held by the Executive or other person to, or to a person providing services to, the Department or the Secretary of State for use for any purpose relating to social security , child support , employment or training, private pensions policy or retirement planning .
(2) The Department or the Secretary of State may require—
(a) the Housing Executive; or
(b) a person authorised to exercise any function of the Housing Executive relating to housing benefit,
to supply benefit policy information held by the Executive or other person to, or to a person providing services to, the Department or the Secretary of State.
(2A) Information supplied under subsection (2) may be used for any purpose relating to private pensions policy or retirement planning.
(3) Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Department or, as the case may be, the Secretary of State.
(4) In subsection (1) above “benefit administration information”, in relation to the Housing Executive or other person, means any information which is relevant to the exercise of any function relating to housing benefit by the Executive or other person.
(5) In subsection (2) above “benefit policy information” means any information which may be relevant to the Department or the Secretary of State—
(a) in preparing estimates of likely future expenditure on housing benefit; or
(b) in developing policy relating to housing benefit.
(6) In this section—
“private pensions policy” means policy relating to occupational pension schemes or personal pension schemes;
“retirement planning” means promoting financial planning for retirement.
117 Unauthorised disclosure of information relating to particular persons.
(1) A person who is or has been employed in social security administration or adjudication is guilty of an offence if he discloses without lawful authority any information which he acquired in the course of his employment and which relates to a particular person.
(2) A person who is or has been employed in the audit of expenditure or the investigation of complaints is guilty of an offence if he discloses without lawful authority any information—
(a) which he acquired in the course of his employment;
(b) which is, or is derived from, information acquired or held by or for the purposes of any of the government departments or other bodies or persons referred to in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain; and
(c) which relates to a particular person.
(3) It is not an offence under this section—
(a) to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it; or
(b) to disclose information which has previously been disclosed to the public with lawful authority.
(4) It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence—
(a) he believed that he was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise; or
(b) he believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise.
(5) A person guilty of an offence under this section shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both; or
(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.
(6) For the purposes of this section, the persons who are “employed in social security administration or adjudication” are—
(a) any person specified in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain;
(b) any other person who carries out the administrative work of any of the government departments or other bodies or persons referred to in that Part of that Schedule or that corresponding enactment; and
(c) any person who provides, or is employed in the provision of, services to any of those departments, persons or bodies;
and “employment”, in relation to any such person, shall be construed accordingly.
(6A) Subsection (6) above shall have effect as if any health care professional who, for the purposes of Article 19 of the Social Security (Northern Ireland) Order 1998, is provided by any person in pursuance of a contract entered into with the Department were specified in Part I of Schedule 4 to this Act
(7) For the purposes of subsections (2) and (6) above, any reference in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain to a government department shall be construed in accordance with Part II of that Schedule or any corresponding enactment having effect in Great Britain, and for this purpose “government department” shall be taken to include—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(aa) the Scottish Administration; and
(b) the Scottish Courts Administration.
(8) For the purposes of this section, the persons who are “employed in the audit of expenditure or the investigation of complaints” are—
(a) the Comptroller and Auditor General for Northern Ireland;
(b) the Northern Ireland Public Services Ombudsman;
(d) the Comptroller and Auditor General;
(e) the Parliamentary Commissioner for Administration;
(f) any member of the staff of the Northern Ireland Audit Office or the National Audit Office;
(g) any other person who carries out the administrative work of either of those Offices, or who provides, or is employed in the provision of, services to either of them;
(ga) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(gb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(gc) a member of the Accounts Commission for Scotland and any auditor within the meaning of Part VII of the Local Government (Scotland) Act 1973;
(gd) a local auditor within the meaning of the Local Audit and Accountability Act 2014;
(ge) the Auditor General for Wales and any member of the Auditor General's staff;
(gf) any member of the staff of the Wales Audit Office, and any person providing services to that Office;
(h) the Health Service Commissioner for England or Wales ; . . .
(ha) a member of the Local Commission for England;
(hb) a member of the Local Commission for Wales;
(hc) the Scottish Public Services Ombudsman ; and
(i) any officer of any of the Commissioners or Commissions referred to in paragraphs ... (e) and (gb) to (hb) above , of the Northern Ireland Public Services Ombudsman, , or of the Scottish Public Services Ombudsman and any person assisting an auditor referred to in paragraph (ga), (gb) or (gc) above;
and “employment”, in relation to any such person, shall be construed accordingly.
(9) For the purposes of this section a disclosure is to be regarded as made with lawful authority if, and only if, it is made—
(a) in accordance with his official duty—
(i) by a civil servant; or
(ii) by a person employed in the audit of expenditure or the investigation of complaints, who does not fall within subsection (8)(g) above;
(b) by any other person either—
(i) for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible; or
(ii) to, or in accordance with an authorisation duly given by, the person responsible;
(c) in accordance with any statutory provision or order of a court;
(d) for the purpose of instituting, or otherwise for the purposes of, any proceedings before a court or before any tribunal or other body or person referred to in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain; or
(e) with the consent of the appropriate person;
and in this subsection “the person responsible” means the Department, the Lord Chancellor or any person authorised by the Department or the Lord Chancellor for the purposes of this subsection and includes a reference to “the person responsible” within the meaning of any corresponding enactment having effect in Great Britain.
(10) For the purposes of subsection (9)(e) above, “the appropriate person” means the person to whom the information in question relates, except that if the affairs of that person are being dealt with—
(a) under a power of attorney;
(b) by a controller appointed under Article 101 of the Mental Health (Northern Ireland) Order 1986 or by a receiver appointed under section 99 of the Mental Health Act 1983;
(c) by a Scottish mental health custodian, that is to say a guardian or other person entitled to act on behalf of the person under the Adults with Incapacity (Scotland) Act 2000 (asp 4)
(d) by a mental health appointee, that is to say—
(i) a person directed or authorised as mentioned in sub-paragraph (a) of rule 38(1) of Order 109 of the Rules of the Supreme Court (Northern Ireland) 1980 or sub-paragraph (a) of rule 41(1) of the Court of Protection Rules 1984; or
(ii) a controller ad interim appointed under sub-paragraph (b) of the said rule 38(1) or any receiver ad interim appointed under sub-paragraph (b) of the said rule 41(1),
the appropriate person is the attorney, controller, receiver, custodian or appointee, as the case may be, or, in a case falling within paragraph (a) above, the person to whom the information relates.
(1) Regulations made with the concurrence of the Inland Revenue may provide that it shall be the duty of the Registrar General or any registrar to furnish the Department, or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act , Parts II and III of the Jobseekers (Northern Ireland) Order 1995 , the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997, the Social Security (Northern Ireland) Order 1998, the State Pension Credit Act (Northern Ireland) 2002 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 , Part 2 of the Welfare Reform (Northern Ireland) Order 2015 , Part 5 of that Order , Part 1 of the Pensions Act (Northern Ireland) 2015 , section 29 of that Act and this Act and the functions of the Secretary of State under any enactment applying in Great Britain corresponding to any of those Acts or those Parts or to those Orders, with the prescribed particulars of such deaths as may be prescribed.
(2) The regulations may make provision as to the manner in which and times at which the particulars are to be furnished.
(3) In subsection (1) “Registrar General” and “registrar” have the meanings assigned to them in the Births and Deaths Registration (Northern Ireland) Order 1976.
119 Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit.
(1) The personal representatives of a person who was in receipt of universal credit income support an income-based jobseeker’s allowance, state pension credit, an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Department with such information as it may require relating to the assets and liabilities of that person’s estate.
(2) If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then—
(a) the county court may, on the application of the Department, make an order directing them to supply that information within such time as may be specified in the order, and
(b) any such order may provide that all costs of and incidental to the application shall be borne personally by any of the personal representatives.
119A Power to require information from landlords and agents.
(1) Regulations shall provide that where a claim for housing benefit in respect of a dwelling is made to the Housing Executive and the circumstances are such as are prescribed—
(a) the Executive; or
(b) a person authorised to exercise any function of the Executive relating to housing benefit,
may require any appropriate person to supply information of a prescribed description to the Executive or other person.
(2) Subject to subsection (4) below, for the purposes of subsection (1) above a person is an appropriate person in relation to a dwelling if he is—
(a) a person to whom anyone is, or claims to be, liable to make relevant payments;
(b) a person to whom, or at whose direction, a person within paragraph (a) above has agreed to make payments in consequence of being entitled to receive relevant payments; or
(c) a person acting on behalf of a person within paragraph (a) or (b) above in connection with any aspect of the management of the dwelling.
(3) In subsection (2) above “relevant payments”, in relation to a dwelling, means payments in respect of the dwelling which are of a description in relation to which housing benefit may be paid.
(4) Regulations may provide that any prescribed person, or any person of a prescribed description, is not an appropriate person for ,?the purposes of subsection (1) above.
(5) The descriptions of information which may be prescribed for the purposes of subsection (1) above include, in particular, any description of information relating to, or to any interest in or other connection with, dwellings and other property situated anywhere in the United Kingdom.
(6) Information shall be supplied under subsection (1) above in such manner and form, and at such time and in accordance with such other requirements, as may be prescribed.
(7) Information supplied to the Housing Executive or other person under subsection (1) above may be used by the Executive or other person only in the exercise of any function relating to housing benefit.
(8) The provisions of section 116D above apply in relation to any information supplied under subsection (1) above which is not benefit administration information (within the meaning of those provisions) as if it were.
121 Disclosure by the Department for purpose of determination of period of entitlement to statutory sick pay.
Where the Department considers that it is reasonable for information held by the Department to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, the Department may disclose the information to that employer.
122 Duties of employers - statutory sick pay and claims for other benefits.
(1) Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—
(za) universal credit;
(a) short-term incapacity benefit;
(b) a maternity allowance;
(c) long-term incapacity benefit;
(d) industrial injuries benefit; . . .
(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) an employment and support allowance.
(2) Regulations under this section shall prescribe—
(a) the kind of information to be furnished in accordance with the regulations;
(b) the person to whom information of the prescribed kind is to be furnished; and
(c) the manner in which, and period within which, it is to be furnished.
(3) The cases are—
(a) where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;
(b) where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and
(c) where a period of entitlement has not come to an end but, on the assumption that—
(i) the period of incapacity for work in question continues to run for a prescribed period; and
(ii) there is no material change in circumstances,
the period of entitlement will have ended on or before the end of the prescribed period.
(4) Regulations made with the concurrence of the Inland Revenue—
(a) may require employers to maintain such records in connection with statutory sick pay as may be prescribed;
(b) may provide for—
(i) any person claiming to be entitled to statutory sick pay; or
(ii) any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,
to furnish to the Department or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c) may require employers who have made payments of statutory sick pay to furnish to the Department or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
(5) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
123 Disclosure by the Department for purpose of determination of period of entitlement to statutory maternity pay.
Where the Department considers that it is reasonable for information held by the Department to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—
(a) whether a maternity pay period exists in relation to a woman who is or has been an employee of his; and
(b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,
the Department may disclose the information to that person.
124 Duties of employers - statutory maternity pay and claims for other benefits.
(1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
(za) universal credit;
(a) a maternity allowance;
(aa) an employment and support allowance;
(b) short-term incapacity benefit;
(c) a long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and Benefits Act; . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Regulations under this section shall prescribe—
(a) the kind of information to be furnished in accordance with the regulations;
(b) the person to whom information of the prescribed kind is to be furnished; and
(c) the manner in which, and period within which, it is to be furnished.
(3) Regulations made with the concurrence of the Inland Revenue—
(a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
(b) may provide for—
(i) any woman claiming to be entitled to statutory maternity pay; or
(ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Department or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c) may require persons who have made payments of statutory maternity pay to furnish to the Department or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
(4) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
125 Furnishing of addresses for maintenance proceedings, etc.
(1) The Department may incur expenses for the purpose of furnishing the address at which a person is recorded by it as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the person of payments—
(a) for the maintenance of the person’s spouse, former spouse, civil partner or former civil partner ; or
(b) for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner.
(2) In subsection (1)(b) above “son or daughter” includes an illegitimate son or daughter.
(1) Housing benefit provided by virtue of a scheme under section 122 of the Contributions and Benefits Act (in this Act referred to as “the housing benefit scheme”)—
(a) is to be in the form of a rate rebate, if it is in respect of payments by way of rates;
(b) is to be in the form of a rent rebate, if it is in respect of payments, other than payments by way of rates, to be made to the Housing Executive; and
(c) is in any other case to be in the form of a rent allowance.
(2) The rebates and allowances referred to in subsection (1) above may take any of the following forms, that is to say—
(a) a payment or payments by the Housing Executive or the Department of the Environment, as the case may be, to the person entitled to the benefit; and
(b) a reduction in the amount of any payments which that person is liable to make to the Housing Executive or the Department of the Environment, as the case may be, by way of rent or rates; or
(c) such a payment or payments and such a reduction;
and in any statutory provision (whenever passed or made) “pay”, in relation to housing benefit, includes discharge in any of those forms.
(3) Housing benefit shall be administered by—
(a) the Housing Executive in so far as it relates to persons who are tenants of the Executive, private tenants or tenants of registered housing associations;
(b) the Department of the Environment in so far as it relates to persons who own and occupy their dwellings.
(4) Regulations may provide that in prescribed cases a payment made by a person entitled to a rent allowance shall be treated for the purposes of subsection (1)(a) above as being, to such extent as may be prescribed, a payment by way of rates.
(5) Circumstances may be prescribed in which a rate rebate may be treated as if it fell to be paid as a rent allowance.
(6) In this section—
“private tenants” means tenants under any tenancy except—
a tenancy under which the estate of the landlord belongs to—
the Housing Executive; or
a registered housing association;
a tenancy the purpose of which is to confer on the tenant the right to occupy a dwelling-house for a holiday;
“registered housing association” means a housing association registered in the register maintained under Part II of the Housing (Northern Ireland) Order 1992 .
(1) The Department shall in respect of each financial year pay to the Housing Executive a grant towards the expenditure incurred or to be incurred by the Executive in that year under this Part (including, if the Department so determines, an amount towards the cost of administering housing benefit).
(2) The amount of the grant under subsection (1) above which is to be paid to the Housing Executive shall be such as the Department may, with the approval of the Department of Finance and Personnel, determine.
(3) A grant under subsection (1) above shall be payable by the Department at such time and in such manner as the Department may think fit.
(1) Unless the Department otherwise determines, a grant under section 127 above shall not be payable until the Housing Executive has made a claim for it in such form as the Department may determine.
(2) The Department may withhold from the Housing Executive so much of any grant under section 127 above as it thinks fit until either—
(a) the Executive has supplied it with prescribed particulars relating to its claim for a grant and complied with prescribed conditions as to records, certificates, audit or otherwise; or
(b) the Department is satisfied that there is a good reason for the Executive’s failure to supply those particulars or comply with those conditions.
(3) If the Housing Executive fails to make a claim for a grant within such period as the Department considers reasonable, the Department may withhold from the Executive such part of the grant as it thinks fit for so long as it thinks fit.
(4) Where the amount of the grant paid to the Housing Executive for any year is found to be incorrect, the amount payable to it for any subsequent year may be adjusted for the purpose of rectifying that mistake in whole or in part.
(1) The Department may authorise persons to consider and report to it on the administration by the Housing Executive of housing benefit and, in particular, the Executive’s performance in the prevention and detection of fraud relating to that benefit.
(2) A person may be authorised under subsection (1) above on such terms and for such period as the Department thinks fit.
(1) A person authorised under section 128A(1) above—
(a) has a right of access at all reasonable times to any document relating to the administration of housing benefit;
(b) is entitled to require from any person holding or accountable for any such document such information and explanation as he thin-ks necessary; and
(c) is entitled, if he thinks it necessary, to require any such person to produce any such document or to attend before him in person to give such information or explanation.
(2) A person authorised under section 128A(1) above is entitled to require any officer or member of the Housing Executive or any person involved in the administration of housing benefit for the Executive—
(a) to give him such information and explanation relating to the administration of housing benefit as he thinks necessary; and
(b) if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation.
(3) A person who without reasonable excuse fails to comply with a requirement under subsection (1) or (2) above is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) A person authorised under section 128A(1) above may—
(a) require any document or information which is to be given to him under subsection (1) or (2) above to be given in any form reasonably specified by him; and
(b) take copies of any document produced to him.
(5) In this section “document” means anything in which information of any description is recorded.
(1) A report about the Housing Executive by a person authorised under section 128A(1) above may include recommendations about improvements which could be made by the Executive in its administration of housing benefit and, in particular, in the prevention and detection of fraud relating to that benefit.
(2) When the Department receives a report about the Housing Executive from a person authorised under section 128A(1) above, it shall send a copy to the Executive.
(1) This section applies where—
(a) a copy of a report has been sent to the Housing Executive under section 128C(2) above;
(b) a report has been laid before the Assembly under Article 21(5) of the Housing (Northern Ireland) Order 1981; or
(c) a copy of a report has been sent to the Housing Executive under Article 6(7) of the Social Security Administration (Fraud) (Northern Ireland) Order 1997.
(2) The Department may require the Housing Executive to consider the report and to submit proposals for—
(a) improving the Executive’s performance in relation to the prevention and detection of fraud relating to housing benefit or otherwise in relation to the administration of that benefit; and
(b) remedying any failings identified by the report.
(2A) A requirement under subsection (2) above may specify—
(a) any information or description of information to be provided;
(b) the form and manner in which the information is to be provided.
(2B) The Housing Executive must respond to a requirement under subsection (2) above before the end of such period (not less than one month after the day on which the requirement is made) as the Department specifies in the requirement.
(2C) The Department may extend the period specified under subsection (2B) above.
(3) After considering—
(a) the report,
(b) any proposals made by the Housing Executive in response to it, and
(c) any other information the Department thinks is relevant,
the Department may give directions to the Housing Executive under subsection (3A) or (3B) below or both.
(3A) Directions under this subsection are directions as to—
(a) standards which the Housing Executive is to attain in the prevention and detection of fraud relating to housing benefit or otherwise in the administration of that benefit;
(b) the time within which the standards are to be attained.
(3B) Directions under this subsection are directions to take such action as the Department thinks necessary or expedient for the purpose of improving the Housing Executive's exercise of its functions—
(a) in relation to the prevention and detection of fraud relating to housing benefit;
(b) otherwise in relation to the administration of that benefit.
(3C) A direction under subsection (3B) above may specify the time within which anything is to be done.
(4) When giving directions to the Housing Executive under subsection (3A) above, the Department may make recommendations to the Executive setting out any course of action which the Department thinks the Executive might take to attain the standards which it is directed to attain.
(5) If the Department proposes to give a direction under this section it must give the Housing Executive an opportunity to make representations about the proposed direction.
(6) The Department may specify a period within which representations mentioned in subsection (5) above must be made.
(7) The Department may extend a period specified under subsection (6) above.
(8) Subsections (5) to (7) above do not apply if the Department thinks that it is necessary for a direction to be given as a matter of urgency.
(9) If the Department acts under subsection (8) above it must give in writing to the Housing Executive its reasons for doing so.
(1) The Department may at any time in accordance with this section vary or revoke a direction under section 128D above.
(2) A direction may be varied or revoked only if the Department thinks it is necessary to do so—
(a) in consequence of representations made by the Housing Executive,
(b) to rectify an omission or error, or
(c) in consequence of a material change in circumstances.
(3) The Department must not vary a direction unless it first—
(a) sends a copy of the proposed variation to the Housing Executive,
(b) gives the Housing Executive its reasons for making the variation, and
(c) gives the Housing Executive an opportunity to make representations about the proposed variation.
(4) The Department may specify a period of not less than one month within which representations mentioned in subsection (3)(c) above must be made.
(5) The Department may extend a period specified under subsection (4) above.
(1) Where directions have been given to the Housing Executive under section 128D(3A) or (3B) above, the Department may require the Executive to supply to it any information which the Department considers may assist it in deciding—
(a) whether the Executive has attained the standards which it has been directed to attain; or
(aa) whether the Housing Executive has taken the action which it has been directed to take;
(b) whether the Executive is likely to attain those standards or take that action within the time specified in the directions.
(2) Information shall be supplied under subsection (1) above in such manner and form as the Department may require.
(1) The Department may make to any relevant authority such payments as it thinks fit in respect of expenses incurred by that authority in connection with the carrying out of any relevant function—
(a) by that authority,
(b) by any person providing services to that authority, or
(c) by any person authorised by that authority to carry out that function.
(2) In subsection (1)—
“relevant authority” means any authority (other than a government department) for the purposes of section 2A, 2C or 5A above;
“relevant function” means any function conferred by virtue of section 2A, 2C or 5A above.
(1) Where directions have been given to the Housing Executive under section 128D(3A) or (3B) above and the Department—
(a) is not satisfied that the Executive has attained the standards which it has been directed to attain; or
(aa) is not satisfied that the Housing Executive has taken the action which it has been directed to take;
(b) is not satisfied that the Executive is likely to attain those standards or take that action within the time specified in the directions,
the Department may serve on the Executive a written notice under this section.
(2) The notice shall—
(a) identify the directions and state why the Department is not satisfied as mentioned in paragraph (a) , (aa) or (b) of subsection (1) above; and
(b) require the Housing Executive to submit a written response to the Department within a time specified in the notice.
(3) If any person (other than the Housing Executive) carrying out work relating to the administration of housing benefit may be affected by any determination which may be made under section 128G below, the Executive shall—
(a) consult that person before submitting its response; and
(b) include in its response any relevant observations made by that person.
(4) If the notice identifies directions under section 128D(3A) above, the Housing Executive’s response shall either—
(a) state that the Executive has attained the standards, or is likely to attain them within the time specified in the directions, and justify that statement; or
(b) state that the Executive has not attained the standards, or is not likely to attain them within that time, and (if the Executive wishes) give reasons why a determination under section 128G below should not be made or should not include any particular provision.
(4A) If the notice identifies directions under section 128D(3B) above, the Housing Executive's response shall either—
(a) state that the Housing Executive has taken the action, or is likely to take it within the time specified in the directions, and justify that statement; or
(b) state that the Housing Executive has not taken the action, or is not likely to take it within that time, and (if the Housing Executive wishes) give reasons why a determination under section 128G below should not be made or should not include any particular provision.
(5) The notice may relate to any one or more matters covered by the directions.
(6) The serving of a notice under this section relating to any directions or matter does not prevent the serving of further notices under this section relating to the same directions or matter.
(1) Where, after the time specified in the notice under section 128F above has expired, the Department—
(a) is not satisfied that the Housing Executive has attained the standards or taken the action in question; or
(b) is not satisfied that the Executive is likely to attain those standards or take that action within the time specified in the directions,
the Department may make a determination under this section.
(2) The determination may be made whether or not the Housing Executive has responded to the notice under section 128F above.
(3) The determination shall be designed to secure the attainment of the standards or the taking of the action in question and—
(a) shall include provision such as is specified in subsection (4) below; and
(b) may also include provision such as is specified in subsection (5) below.
(4) The provision referred to in paragraph (a) of subsection (3) above is provision that the Housing Executive must comply with specified requirements as to inviting, preparing, considering and accepting bids to carry out any work which—
(a) falls to be carried out in pursuance of the Executive’s functions relating to the administration of housing benefit; and
(b) is of a description specified in the determination.
(5) The provision referred to in paragraph (b) of that subsection is provision of any one or more of the following kinds relating to the work, or any specified category of the work, to which the determination relates—
(a) provision that it may not be carried out by the Housing Executive;
(b) provision that it may not be carried out by any person (other than the Executive) who has been carrying it out; and
(c) provision that any contract made by the Executive with any person for carrying it out shall include terms requiring a level of performance which will secure, or contribute to securing, the attainment of the standards or the taking of the action in question.
(1) The provisions included in a determination under section 128G above shall take effect from a date specified in the determination; and different dates may be specified in relation to different provisions.
(2) The making of a determination under section 128G above in relation to any directions does not prevent the making of further determinations under that section in relation to the same directions.
(3) The provision included in a determination by virtue of section 1286(3) above may include—
(a) requirements that the Department be satisfied as to any specified matter; and
(b) requirements that the Department authorise or consent to any specified matter.
(4) The provision so included may also include provision as to the time at which any contract for the carrying out of work to which the determination relates (and which is not previously discharged) is to be taken to be frustrated by the determination.
(5) A determination under section 128G above shall have effect in spite of any statutory provision under or by virtue of which the Housing Executive is required or authorised to carry out any work to which the determination relates.
129 Amendments following alterations in Great Britain.
Whenever the Treasury makes an order under section 141, 143, . . . or 145 of the Great Britain Administration Act (alteration of contributions), the order may also make corresponding provision for Northern Ireland.
Whenever the Secretary of State makes an order under section 148 of the Great Britain Administration Act (revaluation of earnings factors), the Department may make a corresponding order for Northern Ireland.
Whenever the Secretary of State makes an order under section 148A of the Great Britain Administration Act (revaluation of low earnings threshold), the Department may make a corresponding order for Northern Ireland.
Whenever the Secretary of State makes an order under section 148AA of the Great Britain Administration Act (revaluation of flat rate accrual amount), the Department may make a corresponding order for Northern Ireland.
130AC Revaluation for transitional pensions under Pensions Act (Northern Ireland) 2015
(1) Whenever the Secretary of State makes an order under section 148AC of the Great Britain Administration Act (revaluation for transitional pensions under Pensions Act 2014), the Department may make a corresponding order for Northern Ireland.
(2) The percentage specified in an order under subsection (1) is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act (Northern Ireland) 2015.