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.