Social Welfare and Pensions Act 2010
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Provision by landlord of tax reference number for rent supplement. |
7.— (1) Section 198 of the Principal Act is amended in subsection (3) (amended by section 14 of the Act of 2008) by substituting “(3E), (4), (4A) and (4B) and section 198A” for “(3E) and (4)”. | |
(2) Section 198 of the Principal Act is amended by inserting the following subsections after subsection (4): | ||
“(4A) Subject to subsection (4B), the payment, referred to in subsection (3), of a supplement towards the amount of rent payable by a person in respect of his or her residence shall not be made where, in respect of each tenancy for which a supplement is payable— | ||
(a) the landlord of such residence has not provided the Executive with his or her tax reference number in the prescribed form, or | ||
(b) the landlord of such residence does not have a tax reference number and has not provided the Executive with a notification, in the prescribed form, to that effect and the reasons for which he or she does not have a tax reference number. | ||
(4B) Notwithstanding subsection (4A), where an application for the payment of a supplement towards the amount of rent is made on or after 1 January 2011 and the information specified in that subsection has not been provided by a landlord, the Executive— | ||
(a) may, for the purpose of the avoidance of undue hardship, pay the supplement referred to in subsection (4A) where it is satisfied that, having regard to all the circumstances of the person concerned, the payment is appropriate, and | ||
(b) shall, where that payment is made, send a notification in writing to the landlord of the residence in respect of which the supplement was paid— | ||
(i) requesting the landlord to provide the Executive, in the prescribed form, on or before a date (in this section referred to as the ‘information date’) specified in the notification, with— | ||
(I) his or her tax reference number, or | ||
(II) where the landlord does not have a tax reference number, a statement in writing to that effect and the reasons for which he or she does not have a tax reference number, | ||
and | ||
(ii) stating that— | ||
(I) the payment of a supplement under this section shall cease on a specified date (in this section referred to as the ‘cessation date’) unless the information is provided on or before the information date, and | ||
(II) where rent supplement has been paid in respect of the residence, failure to provide the information is an offence. | ||
(4C) Where a notification referred to in subsection (4B)(b) or section 198A(2) is to be sent to a landlord it shall be addressed to the person concerned by name and may be sent or given— | ||
(a) by delivering it to the person, | ||
(b) by leaving it at the address at which the person ordinarily resided or, in a case where an address for service has been furnished, at that address, or | ||
(c) by sending it by post in a prepaid registered letter to the address at which the person ordinarily resides or, in a case where an address for service has been furnished, to that address. | ||
(4D) In this section, sections 198A and 198B— | ||
‘landlord’ means the person for the time being entitled to receive (otherwise than as agent for another person) the rent payable under a tenancy in respect of a residence, referred to in subsection (3), in respect of which a supplement, referred to in that subsection, is paid; | ||
‘tax reference number’ has the same meaning as it has in subsection (3) (inserted by section 123 of the Finance Act 2007 ) of section 888 of the Act of 1997; | ||
‘tenancy’ includes a periodic tenancy and a tenancy for a fixed term, whether oral or in writing or implied, and includes a sub-tenancy.”. | ||
(3) The Principal Act is amended by inserting the following sections after section 198: | ||
“Payment of rent supplement in certain circumstances. | ||
198A.— (1) Notwithstanding section 198(4A), where a supplement towards the amount of rent payable by a person in respect of his or her residence is paid immediately before 1 January 2011 and continues to be paid immediately after 1 January 2011 in respect of that residence under the same tenancy and the information specified in subsection (2) has not been provided by a landlord, the Executive may, in accordance with this Act, continue to pay the supplement for that residence under the same tenancy— | ||
(a) for a period commencing on 1 January 2011 and ending on the cessation date specified in a request under subsection (2), and | ||
(b) where the Executive, having regard to all the circumstances of the person, is satisfied that the payment is appropriate for the purpose of avoiding undue hardship, for a period commencing on the cessation date and ending not later than 31 March 2012. | ||
(2) For the purposes of subsection (1), the Executive shall send a notification in writing to the landlord of a residence referred to in that subsection in respect of which a supplement was paid— | ||
(a) requesting the landlord to provide the Executive, in the prescribed form, on or before a date (in this section referred to as the ‘information date’) specified in the notification, with— | ||
(i) his or her tax reference number, or | ||
(ii) where the landlord does not have a tax reference number, a statement in writing to that effect and the reasons for which he or she does not have a tax reference number, and | ||
(b) stating that— | ||
(i) the payment of a supplement under this section shall cease on a specified date (in this section referred to as the ‘cessation date’) unless the information is provided on or before the information date, and | ||
(ii) where rent supplement has been paid in respect of the residence, failure to provide the information is an offence. | ||
(3) Where— | ||
(a) rent supplement has been paid in respect of a residence referred to in subsection (1), | ||
(b) the Executive has, in accordance with subsection (2), sent a notification in writing to a landlord referred to in that subsection, and | ||
(c) the landlord has, following that notification, failed to provide the tax reference number referred to in subsection (2)(a)(i) or the statement referred to in subsection (2)(a)(ii), by the information date referred to in that notification, | ||
he or she shall be guilty of an offence. | ||
Offence for failing to provide certain information following payment of rent supplement under section 198. | ||
198B.— Where— | ||
(a) rent supplement has been paid in respect of a residence referred to in section 198(4B), | ||
(b) the Executive has, in accordance with section 198(4B), sent a notification in writing to a landlord referred to in that section, and | ||
(c) the landlord has, following that notification, failed to provide the tax reference number referred to in section 198(4B)(b)(i)(I) or the statement referred to in section 198(4B)(b)(i)(II), by the information date referred to in that notification, | ||
he or she shall be guilty of an offence.”. | ||
(4) This section shall come into operation on 1 January 2011. |