Tony Killeen (Clare, Fianna Fail)

The error made when his claim for invalidity pension was originally decided arose from the award of PRSI credits at that time in respect of the period during which he was in receipt of disability allowance. In order to qualify for such credits, the person concerned must have had at least 26 reckonable PRSI contributions paid in the two years prior to the award of disability allowance. He has only 13 paid contributions in that period.

The Deputy will recall that the tax and calendar years were aligned from January 2002. Prior to that, the tax and PRSI contribution year ran from 6 April to the following 5 April. The alignment of the tax and calendar years meant that the last tax and PRSI contribution period prior to 2002 was shorter than usual, running from April to December 2001.

Regulations were made at that time to provide for award of special contributions in that short tax year 2001, to take account of the inability of PRSI contributors to pay the normal 52 contributions in that short tax and PRSI contribution year. Such special contributions are reckonable only for the particular purposes specified in the regulations.

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