A number of special arrangements were put in place in the 2001 short tax year to ensure that no person was disadvantaged from a social protection perspective. This was achieved through the addition of 14 contribution or credits, as appropriate, to the records of all insured person who have a contribution in 2001.
This measure eliminated the risk of a contributor being deprived of any benefit to which they might otherwise have been entitled, avoided the need for complex legislation and computer programming and minimised the risk of confusion concerning entitlement to social welfare benefits.
It is generally considered that the transition to the newly aligned tax year with the calendar year went smoothly and there are no plans to revisit the arrangements that were put in place at that time.