The Social Security (Contributions Credits for Parents and Carers) Regulations 2009

PART 3 Applications

Applications: foster parents and partners of persons awarded child benefit

9.  A person shall not be entitled to be credited with Class 3 contributions under—

(a) subsection (3)(b) (foster parent) of section 23A; or

(b) subsection (3)(c) (person engaged in caring) of section 23A by virtue of regulation 5(1)(a),

unless an application to be so credited is received by the Commissioners for Her Majesty’s Revenue and Customs.

Applications: carers for 20 or more hours per week

10.—(1) A person shall not be entitled to be credited with Class 3 contributions under subsection (3)(c) of section 23A by virtue of regulation 5(1)(b) unless an application to be so credited is received by the Secretary of State.

(2) Paragraph (1) does not apply where that person—

(a) is in receipt of income support; or

(b) is a married woman who is not entitled to be credited with contributions under paragraph (1) of regulation 7A (credits for carer’s allowance) of the Social Security (Credits) Regulations 1975(1) by virtue of paragraph (2)(b) (reduced contribution rate election under regulations under section 19(4)) of that regulation.

Provision of information: carers for 20 or more hours per week

11.—(1) With respect to an application to which regulation 10(1) applies, the application must include—

(a) a declaration by the applicant that the applicant cares for a person or persons for 20 or more hours per week;

(b) the name and, where known, the national insurance number of each person cared for;

(c) where applicable, which relevant benefit each person cared for is entitled to; and

(d) where requested by the Secretary of State, a declaration signed by an appropriate person as to the level of care which is required for each person cared for.

(2) For the purposes of paragraph (1)(d), an appropriate person is a person who is—

(a) involved in the health care or social care of the person cared for; and

(b) considered by the Secretary of State as appropriate to make a declaration as to the level of care required.

Time limit for applications

12.  An application under regulation 9 or 10 must be received—

(a) before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or

(b) within such further time as the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.

(1)

S.I. 1975/556. Regulation 7A was inserted by S.I. 1976/409 and amended by S.I. 1987/414, S.I. 1988/1545, S.I. 1996/2367, S.I. 2000/1483, S.I. 2002/490, S.I. 2002/2497, S.I. 2005/2877.