NIM41256 - Credits: post-1975 credited earnings: credits for parents and carers: person awarded Child Benefit

Section 23A of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

Regulation 27 of the State Pension Regulations 2015 (SI 2015 No. 173)

Regulation 34 of the State Pension Regulations 2015 (SI 2015 No. 173)

Section 23A provides for persons reaching State Pension age on or after 6 April 2010 to be awarded a Class 3 National Insurance 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 any week in which they are awarded Child Benefit (ChB) in respect of a child under the age of 12.

A person who has been awarded ChB does not need to make an application to be awarded a Class 3 NI credit. The credit will be awarded automatically.

Regulation 27 provides for a NI credit to be awarded to a relevant carer between 6 April 2010 to 5 April 2016. Regulation 34 provides for the award of the NI credit from 6 April 2016 onwards.

Partners and others

The Class 3 NI credit may also be transferred to the partner of the person awarded ChB for a child under 12 (see NIM41257) or, for weeks falling after 6 April 2011, another person providing care for the child under 12 (see NIM41258).

However, such credits will only be transferred to a partner or another person if the person awarded ChB in respect of the relevant child has a qualifying year for benefit purposes by other means for the tax year in which the relevant week falls. In other words, if they do not need the credit themselves.