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Social Welfare Law Reform and Pensions Act 2006 (No. 5)Introductory TextActs Referred toPart 1 Short Title, Construction, Collective Citation and Commencement (s. 1)1. Short title, construction, collective citation and commencement.Part 2 Amendments to the Social Welfare Acts (ss. 2-37)2. Definition (Part 2).3. Child benefit - new rates.4. Renaming of certain social welfare schemes.5. Reckonable income - amendment to definition.6. Rates of self-employed contributions and related matters.7. Carer's benefit - extension of duration of payment.8. Decision by deciding officer - homemakers.9. Old age (contributory) pension - improvement.10. Conditions for receipt of old age (contributory) pension - amendment.11. Old age contributory pension - automatic entitlement for invalidity pension recipients.12. Old age (contributory) pension - automatic entitlement for retirement pension recipients.13. Retirement pension - improvement.14. Conditions for receipt of retirement pension - amendment.15. Pre-retirement allowance - payment of allowance.16. State pension (non-contributory).17. State pension (non-contributory) - consequential amendments to Principal Act.18. Amendment to widowed parent grant.19. Amendment to description of social assistance.20. Blind pension - amendments.21. Amendment to widow's (non-contributory) pension and widower's (non-contributory) pension.22. Amendment to one-parent family payment.23. Amendment to transitional provisions - relevant payments.24. State pension (non-contributory) - assessment of means.25. Assessment of means - insertion of new Part 5.26. Orphan's (non-contributory) pension - amendment.27. One-parent family payment - increase in income threshold.28. Early childcare supplement - provision.29. Early childcare supplement - consequential amendments to Principal Act.30. Respite care grant - increase in rate.31. Family income supplement - improvement.32. Provisions relating to entitlement - amendment.33. Means assessment - amendments.34. Supplementary welfare allowance - improvement in means assessment.36. Recovery of payments from financial institutions - amendment.37. Miscellaneous amendments to Principal Act.35. Personal public service number - additional specified bodies.Part 3 Amendments to the Pensions Act 1990 (ss. 38-44)38. Definition (Part 3).39. Notice of intention by Pensions Authority to prosecute.40. Indemnity.41. Index-linked benefits.43. Functions of Pensions Ombudsman.44. Miscellaneous amendments to Principal Act.42. Review of actuarial work.Part 4 Miscellaneous Amendments to other Acts (ss. 45-48)45. Amendment to Combat Poverty Agency Act 1986.46. Amendment to Freedom of Information Act 1997.47. Amendment to Taxes Consolidation Act 1997.48. Amendment to Carer's Leave Act 2001.Schedule 1 Renaming of certain Social Welfare SchemesSchedule 2 Rates of AssistanceSchedule 3 State Pension (non-contributory) - Consequential Amendments to Principal ActSchedule 4 State Pension (non-contributory) - Assessment of MeansSchedule 5 Blind pension, widow's (non-contributory) pension, widower's (non-contributory) pension and orphan's (non-contributory) pension, one-parent family payment and carer's allowance - Assessment of MeansSchedule 6 Early Childcare Supplement - Consequential Amendments to Principal ActSchedule 7 Miscellaneous Amendments to Principal ActSchedule 8 Miscellaneous Amendments to Pensions Act 1990Schedule 9 Amendments to Carer's Leave Act 2001
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2006 - onwards
Version 2 of 2

47. Amendment to Taxes Consolidation Act 1997.

(1) The Taxes Consolidation Act 1997 is amended in Chapter 1 of Part 7 by inserting the following section after section 194:

"194A. Early childcare supplement.

Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.".

(2) This section comes into operation on 1 April 2006.

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