NIM41253 - Credits: post-1975 credited earnings: credits for parents and carers: definition of relevant carer
Section 23A of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
The above legislation provides for contributors reaching State Pension age on or after 6 April 2010 to be awarded a Class 3 National Insurance (NI) credit for each week falling after that date in respect of which they are a relevant carer. For an overview of credits for parents and carers, see NIM41252.
A person is a relevant carer in respect of a week if they:
- are awarded Child Benefit for any part of that week in respect of a child under the age of 12, or; (see NIM41256)
- are a foster parent for any part of that week (see NIM41261), or;
- are engaged in caring, within the meaning given by regulations, in that week (see NIM41262)
In some circumstances a person can also be a relevant carer if they are the partner of a person who is awarded Child Benefit (see NIM41257) or provide care for a child under the age of 12 (see NIM41258).
A person is not a foster parent or engaged in caring for the award of NI credits during any period in which they are:
- not ordinarily resident in Great Britain (see NIM33031 for more information about ordinarily resident), or:
- undergoing imprisonment or detention in legal custody.