NIM41240 - Credits: post 1975 credits for stayed credits

Regulation 9D of the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)

Since 26 March 2001, a person who has been detained under a custodial sentence may be awarded Class 1 “credits”, which can be taken into account for all contributory benefits, for a period of legal detention if:

• the conviction (or convictions) under which they were held is quashed on appeal at the Crown Court, Court of Appeal, or High Court of Justiciary.
• they apply in writing to PT Operations North East England, and
• they do not continue to be detained under another conviction.

This regulation applies only to those who have been convicted of a crime, been imprisoned because of that conviction and that conviction (or convictions) have subsequently been quashed. A person who has been detained on remand, not following conviction, and is subsequently found “not guilty” is not entitled to “credits” for the period of detention. Nor is a person who has had a sentence reduced on appeal.

Pre-1975 Stayed credits

In the Upper Tribunal appeal case Mr Michael Toms vs HMRC, appeal number CHR/1591/2018, the appellant applied for stayed credits for tax years 1971 to 1972 and 1973 to 1974, when he was wrongly imprisoned. The UT held that he was not entitled to credits for these years which is in line with regulation 2(4) of the above regulations.

Married woman

A woman with a married woman’s reduced rate election who has been imprisoned for 2 years or more and lost her right to a reduced rate election as a result of that imprisonment, and whose conviction is subsequently quashed can receive credits for the whole period of imprisonment. This includes the period that her reduced rate election is valid.