NIM33860 - Secondary contributor: special rules: worker employed on the UK Continental Shelf - offshore installation
Regulation 114D(a) - (e) Social Security (Contributions) Regulations (SSCR) 2001
Regulation 114D(a) - (e) was inserted into SSCR 2001, applies from 6 April 2014, and defines an ‘offshore installation’ as a structure which is, is to be, or has been, put to a relevant use while in water, but a structure is not an offshore installation if
- it has permanently ceased to be put to a relevant use;
- it is not, and is not to be, put to any other relevant use; and
- since permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use.
A use is relevant if it is
- for the purposes of exploiting mineral resources;
- for the purposes of exploration with a view to exploiting mineral resources;
- for the storage of gas in or under the shore or the bed of any waters;
- for the recovery of gas so stored;
- for the conveyance of things by means of a pipe;
- mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water;
- for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above.
A structure is put to use while in water if it is put to use while
- standing in any waters;
- stationed (by whatever means) in any waters; or
- standing on the foreshore or other land intermittently covered with water.
A ‘structure’ includes a ship or other vessel except where it is used wholly or mainly
- for the transport of supplies;
- as a safety vessel;
- for a combination of both above; or
- for the laying of cables.
For Regulation 114(4)(a) - (c) SSCR 2001 to apply, see NIM33770, the conditions specified in Regulation 114D(a) - (e) must be satisfied.