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The State Pension Regulations (Northern Ireland) 2015

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[F1CHAPTER 2N.I.Crediting earnings or contributions in respect of a pre-commencement qualifying year

Textual Amendments

Credits under the 1975 RegulationsN.I.

26.  A person is to be credited with the earnings or contributions to which the person would have been entitled under the 1975 Regulations for the purposes of entitlement to a Category A retirement pension had—

(a)the amendment made by paragraph 47 of Schedule 12 to the Act (which limits Category A retirement pensions to people who reach pensionable age before 6th April 2016) not come into operation; and

(b)that person attained pensionable age on 6th April 2016.

Credits for parents and carersN.I.

27.  A person is to be credited with a Class 3 contribution to which the person would have been entitled under section 23A of the Contributions and Benefits Act (contributions credits for relevant parents and carers) or regulations made under that section, for the purposes of entitlement to a Category A retirement pension had—

(a)the amendment made by paragraph 47 of Schedule 12 to the Act not come into operation; and

(b)the person attained pensionable age on 6th April 2016.

Credits for spouses and civil partners of members of Her Majesty’s forcesN.I.

28.—(1) Subject to paragraph (5), a person who satisfies the conditions in paragraph (2) for any part of a week to which this regulation applies is to be credited with a Class 3 contribution in respect of that week.

(2) The conditions are that the person—

(a)is a spouse or civil partner of a member of Her Majesty’s forces, or is treated as such by the Secretary of State for the purposes of occupying accommodation, and

(b)is accompanying the member of Her Majesty’s forces on an assignment outside the United Kingdom or is treated as such by the Secretary of State.

(3) This regulation applies to a week which falls within a year beginning on or after 6th April 1975 and ending before 6th April 2016 for which the earnings factors of the member of Her Majesty’s forces exceed the qualifying earnings factor.

(4) Paragraph (1) does not apply to—

(a)a person in respect of a week in which the person is entitled to be credited with earnings under—

(i)regulation 7A (credits for carer’s allowance);

(ii)regulation 8A (credits for unemployment);

(iii)regulation 8B (credits for incapacity for work or limited capability for work), or

(iv)regulation 9E (credits for certain spouses and civil partners of members of Her Majesty’s forces),

of the 1975 Regulations; or

(b)a woman in respect of a week in any part of which an election made by her under regulations under section 19(4) of the Contributions and Benefits Act (general power to regulate liability for contributions) is in force.

(5) A person is not entitled to be credited with a Class 3 contribution under paragraph (1) unless an application to be so credited is received by the Department in accordance with paragraph (6).

(6) An application under paragraph (5) may only be made in respect of a past period and must—

(a)be on a form approved by the Department, or made in such manner as the Department accepts as sufficient in the circumstances, and

(b)include such information as may be specified by the Department or the Commissioners for Her Majesty’s Revenue and Customs.]

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