NIM41258 - Credits: post-1975 credited earnings: credits for parents and carers: other persons providing care for a child under the age of 12

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

Regulation 35 of The State Pension Regulations 2015 (SI 2015 No. 173)

Specified Adult Childcare Credits (SACC)

Regulation 9F applies up to tax year 2015 to 2016. From 6 April 2016 regulation 35 of the State Pension Regulations 2015 applies.

The regulations provide for a contributor to be awarded a Class 3 National Insurance (NI) credit for each week falling after 6 April 2011 in which that contributor:

  • provided care in respect of a child under the age of 12, and;
  • is, in relation to that child, a person specified in the Schedule to the 1975 Regulations and regulation 35(6) of the State Pension Regulations 2015 (other than a person who is a relevant carer for the purposes of section 23A of the Social Security Contributions and Benefits Act 1992 - see NIM41253, NIM41256 and NIM41257).

Only one contributor can be awarded a Class 3 NI credit in any relevant week. An application for SACC can be backdated to 6 April 2011.

A contributor cannot be awarded a Class 3 NI credit unless:

  • a person other than the contributor was awarded Child Benefit in respect of the relevant week for the child for whom the contributor provided child care, and;
  • the person who was awarded Child Benefit has a qualifying year by means of Class 1 National Insurance contributions paid or treated as paid for the year in which the relevant week falls (in other words they do not need the credit themselves).

A credit cannot be awarded unless an application is made. An application must:

  • include the name and date of birth of the child cared for;
  • where requested, include a declaration by the person awarded Child Benefit that the conditions are satisfied;
  • specify the relevant week or weeks in which the child was cared for;
  • be received after the end of the tax year in which the relevant week falls.

If the carer has been self-employed during a period for which they were caring for a child under 12 and therefore entitled to a credit, the award of the credit does not displace the carer’s liability for Class 2 NICs. An application for SACC should not be made until the self-employed National Insurance liability has been settled.

See NIM41259 for details of persons who may qualify as carers for a child under the age of 12.