Statutory Instruments
2025 No. 325
Social Security
The Social Security (Contributions) (Amendment No. 3) Regulations 2025
Made
11th March 2025
Laid before Parliament
12th March 2025
Coming into force
6th April 2025
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992(1) and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of these Regulations.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2025 and come into force on 6th April 2025.
Amendment of the Social Security (Contributions) Regulations 2001
“The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme
16.—(1)The qualifying amount of a tax redress payment.
(2)For the purposes of this paragraph—
(a)“qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025(4);
(b)“tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024(5).”.
Jeff Smith
Vicky Foxcroft
Two of the Lords Commissioners of His Majesty’s Treasury
11th March 2025
The Secretary of State concurs.
Signed by the authority of the Secretary of State for Work and Pensions.
Stephen Timms
Minister of State
Department for Work and Pensions
6th March 2025
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 6th March 2025.
David Tarr
A senior officer of the Department for Communities
1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), so that the power to make regulations became exercisable by the Treasury with the concurrence of the Secretary of State.
1992 c. 7 (“the 1992 NI Act”). Section 3(2) was amended by paragraph 4 of Schedule 3 to S.I. 1999/671 so that the power to make regulations became exercisable by the Treasury with the concurrence of the Department which is defined in section 170 of the 1992 NI Act as the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland under the 1992 NI Act were transferred to the Department for Social Development by article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).
S.I. 2001/1004; relevant amending instruments are S.I. 2006/576, 2015/543, 2017/307, 2023/823, 1172.