Social Welfare Consolidation Act 2005 section 300

300 Decisions by deciding officers

Section 300 sets out the role of the deciding officer in resolving questions arising under the Social Welfare Consolidation Act 2005, and provides for electronic applications and certain ministerial powers to award benefits directly.

  • All questions arising under the Act's main parts β€” including Social Insurance, Social Assistance, Child Benefit, Carer's Support Grant, Working Family Payment, Continued Payment for Qualified Children, Back to Work Family Dividend, EU Payments, and General Provisions β€” are decided by a deciding officer, unless the Act states otherwise.
  • The Minister may allow applications and payment awards to be made electronically, but any question arising from an electronic application or award is still referred to a deciding officer for decision.
  • Where a person already receives child benefit, the Minister may award child benefit for a second or subsequent child without a formal deciding officer decision, provided the prescribed information is received and verified; and the Minister may similarly award a bereavement grant or a payment under section 248 where the conditions are met.
  • If any question later arises about the validity of a child benefit award, a bereavement grant, a payment under section 248, or a State pension (contributory) awarded under sections 113A or 113B, the matter must be referred to a deciding officer for decision.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.