»Ê¹ÚÌåÓýapp

In June 1985, the European Communities Council recommended that Member States takesteps to:

• encourage young people to take part in projects organised by the Community beyond its borders;
• support the creation of national committees of European volunteers for development;
• bring together young Europeans who wish to work on projects in developing countries;
• remove obstacles to taking up employment as a volunteer development worker;
• take the necessary measures to achieve social protection for volunteer development workers and their families.

In response, the Government introduced, with effect from 6 April 1986, legislation to meet this recommendation. »Ê¹ÚÌåÓýapp legislation was contained in the Social Security (Contributions) Amendment Regulations 1986 and amended the Social Security (Contributions) Regulations 1979 (now the Social Security (Contributions) Regulations 2001 â€� see IR Newsboard Message 227/01).

Details of the legislation is set out as follows:

• what a volunteer development worker is - NIM34005
• meaning of “ordinarily residentâ€� â€� NIM33031, NIM33032 and NIM34010
• approved organisations - NIM34015
• recognised developing countries - NIM34020
• when a volunteer development worker is regarded as self-employed â€� NIM34025
• entitlement to pay the special rate of Class 2 NIC â€� NIM34030

• specific provisions relating to:

• residence and presence
• the rate of NIC and benefit/pension entitlement
• annual maximum amount of NICs payable
• method and time for payment
• late paid NICs and higher rate provisions,

see NIM34035 onwards.