The Social Security (Credits) Regulations 1975

Changes over time for: Section 7C

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[F1Credits for [F2working tax credit]

7C.—(1) [F3Subject to regulation 7B,] for the purposes of entitlement to a Category A or a Category B retirement pension, a widowed mother’s allowance[F4, a widowed parent’s allowanceF5...] or a widow’s pension by virtue of a person’s earnings or contributions, where [F6working tax credit] is paid for any week in respect of—

(a)an employed earner;F7...

[F8(b)a self-employed earner—

(i)whose profits for the year are below the small profits threshold specified in [F9section 11(4)(b)] of the Contributions and Benefits Act, who would otherwise F10... [F11 be treated as having actually paid,] a Class 2 contribution; or

(ii)who is excepted from [F12being treated as having actually paid] a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,]

that person shall, subject to paragraphs (4) and (5), be credited with earnings equal to the lower earnings limit then in force in respect of that week.

(2) The reference in paragraph (1) to the person in respect of whom [F13working tax credit] is paid—

(a)where it is paid to one of [F14a couple], is a reference to the member of that couple specified in paragraph (3); and

(b)in any other case, is a reference to the person to whom it is paid.

(3) The member of [F15a couple] specified for the purposes of paragraph (2)(a) is—

(a)where only one member is assessed for the purposes of the award of [F16working tax credit] as having income consisting of earnings, that member;

F17(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)where the earnings of each member are assessedF18..., the member to whom [F19working tax credit] is paid.

(4) Paragraph (1) shall not apply—

(a)to a person in respect of any week where he is entitled to be credited with earnings under [F20regulation 8A or 8B] in respect of the same week; or

(b)to a woman in respect of any week in any part of which she is a married woman in respect of whom an election made by her under regulations made under section 19(4) of the Contributions and Benefits Act has effect.

F21(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In this regulation [F22couple] [F22has] the same meaning as in Part VII of the Contributions and Benefits Act.]

Textual Amendments

F1Reg. 7C added (1.11.1995) by The Social Security (Credits) Amendment Regulations 1995 (S.I. 1995/2558), regs. 1, 2

F2Words in reg. 7C heading substituted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 1(d)

F3Words in reg. 7C(1) inserted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 1(e)(i)

F4Words in reg. 7C(1) inserted (9.4.2001) by The Social Security (Benefits for Widows and Widowers) (Consequential Amendments) Regulations 2000 (S.I. 2000/1483), regs. 1, 3(6)

F5Words in reg. 7C(1) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 4(6)

F6Words in reg. 7C(1) substituted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(10)(c), Sch. 4 para. 1(e)(ii)

F7Word in reg. 7C(1)(a) omitted (1.1.2017) by virtue of The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 3(3)(a)

F8Reg. 7C(1)(b) substituted (1.1.2017) by The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 3(3)(b)

F9Words in reg. 7C(1)(b)(i) substituted (with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(1)(b)(i)