The State Pension Regulations 2015

[F1Credits for persons in receipt of working tax creditU.K.

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30.—(1) Where working tax credit is paid to a person in respect of a week in which the person is—

(a)an employed earner,

(b)a self-employed earner whose profits for the year are below the small profits threshold specified by [F2section 11(4)(b)] of the 1992 Act, who would otherwiseF3... [F4be treated as having actually paid,] a Class 2 contribution, or

(c)excepted from [F5being treated as having actually paid] a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,

the person is to be credited with earnings equal to the lower earnings limit then in force in respect of that week.

(2) Where working tax credit is paid in respect of a couple, the reference in paragraph (1) to the person in respect of whom working tax credit is paid is a reference to —

(a)where only one member of the couple is assessed for the purposes of the award of working tax credit as having income consisting of earnings, that member, or

(b)where the earnings of each member are assessed, the member of the couple to whom working tax credit is paid.

(3) 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 7B (credits for disability element of working tax credit),

(ii)regulation 8A (credits for unemployment), or

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

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 1992 Act (reduced rate election for married women) is in force.

(4) In this regulation, “couple” has the same meaning as in section 3(5A) of the Tax Credits Act 2002.]

Textual Amendments

F1Pt. 8 inserted (6.4.2016 coming into force in accordance with reg. 1) by The State Pension (Amendment) (No. 2) Regulations 2016 (S.I. 2016/240), regs. 1, 2