F1PART 8National Insurance Credits

Annotations:
Amendments (Textual)

CHAPTER 3Crediting earnings or contributions in respect of a qualifying year or a post-commencement qualifying year

Credits in respect of an award of child benefit34

1

A person is entitled to be credited with a Class 3 contribution in respect of a week in which the person is—

a

awarded child benefit for any part of that week in respect of a child under the age of 12; or

b

in the circumstances specified by paragraph (2) and subject to paragraph (3), the partner of a person to whom child benefit is awarded.

2

The circumstances are that the partner—

a

resides with the person to whom child benefit is awarded;

b

shares responsibility with that person for the child in respect of whom child benefit is awarded;

c

is ordinarily resident in Northern Ireland;

d

is not undergoing imprisonment or detention in legal custody; and

e

makes an application to the Commissioners for Her Majesty’s Revenue and Customs to be so credited in accordance with regulation 39.

3

Paragraph 1(b) only applies in respect of a week that falls within a year for which the earnings factors of the person to whom child benefit is awarded exceed the qualifying earnings factor.

4

In calculating the earnings factors for the purpose of paragraph (3), no account is to be taken of any earnings factors derived from contributions credited by virtue of that person being awarded child benefit.