Social Welfare Law Reform and Pensions Act 2006
|
Rates of self-employed contributions and related matters. |
6.— Section 21(1) of the Principal Act is amended— | |
(a) in paragraph (a), by substituting “paragraphs (b), (ea)” for “paragraph (b)”, | ||
(b) in paragraph (c), by substituting “paragraphs (ea) and (f)” for “paragraph (f)”, and | ||
(c) by inserting the following after paragraph (e): | ||
“(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of the Taxes Consolidation Act 1997 , he or she shall be liable for a contribution of €253 in respect of that amount for which childcare services relief is claimed under that section;”. |