What does Section 1 of the Social Welfare Consolidation Act 2005 do?

Section 1 establishes the formal short title of the legislation as the Social Welfare Consolidation Act 2005. This is the official citation name used in all legal documents, statutory instruments, and official guidance when referring to this Act under Irish law.

What is a consolidation act and why was the Social Welfare Consolidation Act 2005 needed?

A consolidation act brings together provisions previously spread across multiple earlier acts and amendments into one coherent statute. The Social Welfare Consolidation Act 2005 replaced and restated existing Irish social welfare law to make it easier to find and follow, without changing its substance.

Why is the Social Welfare Consolidation Act 2005 important for accountants and employers in Ireland?

This Act is the primary reference point for rules governing social welfare contributions including PRSI, entitlements to social welfare benefits, and related obligations on employers and individuals. When dealing with payroll, employee entitlements, or benefit calculations, this is the foundational statute.

How should the Social Welfare Consolidation Act 2005 be cited in legal or professional documents?

As established by Section 1, the Act should be cited using its short title: the Social Welfare Consolidation Act 2005. Rather than referencing numerous earlier social welfare acts and amendments, professionals can simply refer to the relevant sections of this consolidated statute.

Social Welfare Consolidation Act 2005 section 1

Short Title

Section 1 establishes the formal citation name of the Act.

The Act is officially titled the Social Welfare Consolidation Act 2005.
This section provides the short title by which the Act is referred to in legal and official documents.
The Act consolidates previous social welfare legislation into a single statute.
Any reference to this Act in other legislation or guidance should use this short title.

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.

Become a member