Social Welfare Consolidation Act 2005 section 2

Interpretation

Section 2 establishes the key definitions and terminology used throughout the Social Welfare Consolidation Act 2005, covering everything from contribution periods to family relationships and benefit eligibility.

• The section defines fundamental terms such as "benefit year" (first Monday of one year to the Sunday before the first Monday of the next), "pensionable age" (66 years), and "contribution year" (a tax year of assessment)
• Family-related definitions include "civil partner", "cohabitant", "qualified adult" (a dependent spouse, civil partner or cohabitant), and "qualified child" (generally under 18, or under 22 if in full-time education)
• Employment categories are clearly distinguished: "employed contributor", "self-employed contributor", "optional contributor" (those engaged in share fishing), and "special contributor" (those receiving certain types of reckonable earnings)
• The section establishes what counts as "reckonable earnings" and "reckonable income" for contribution purposes, including share-based remuneration acquired from 1 January 2011 onwards