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HMRC internal manual

National Insurance Manual

Secondary contributor: special rules: worker employed on the UK Continental Shelf - offshore installation

Regulation 114D(a) - (e) Social Security (Contributions) Regulations (SSCR) 2001 (As inserted by The Social Security (Contributions) (Amendment No. 2) Regulation 2(3) 2014 / Statutory Instruments 2014 No. 572)

Regulation 114D(a) - (e) SSCR 2001 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.