The Social Security (Credits) Regulations 1975

[F1 Credits for persons providing care for a child under the age of 12

9F.— (1) Subject to paragraphs (2), (5) and (6), the contributor concerned in the case of a benefit listed in paragraph (3) shall be credited with a Class 3 contribution for each week (“the relevant week”) falling after 6th April 2011 during which that contributor satisfied the conditions in paragraph (4).

(2) Contributions shall only be credited in so far as is necessary to enable the contributor concerned to satisfy—

(a) in relation to a Category A or Category B retirement pension, the contribution condition specified in paragraph 5A(2) of Schedule 3 to the Contributions and Benefits Act;

(b) in relation to a widowed parent’s allowance F2 ..., the second contribution condition specified in paragraph 5(3) of Schedule 3 to the Contributions and Benefits Act.

(3) This regulation applies to the following benefits—

(a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2012;

(b) a Category B retirement pension payable by virtue of section 48A of the Contributions and Benefits Act in a case where the contributor concerned attains pensionable age on or after that date;

(c) a Category B retirement pension payable by virtue of section 48B of that Act in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date;

(d) a widowed parent’s allowance payable in a case where the contributor concerned dies on or after that date;

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The conditions are that in the relevant week the contributor concerned—

(a) provided care in respect of a child under the age of 12;

(b) is, in relation to that child, a person specified in the Schedule (other than a person who is a relevant carer for the purposes of section 23A of the Contributions and Benefits Act); and

(c) was ordinarily resident in Great Britain.

(5) Only one contributor may be credited with Class 3 contributions under this Regulation in respect of any relevant week.

(6) The contributor concerned shall not be credited with Class 3 contributions by virtue of paragraph (1) unless—

(a) a person other than that contributor satisfies the conditions in paragraph (7); and

(b) an application to the Secretary of State to be so credited is made in accordance with paragraph (8).

(7) The conditions are that—

(a) child benefit was awarded to that other person in relation to the child for whom, and in respect of the week in which, child care was provided by the contributor concerned; and

(b) the aggregate of that other person’s earnings factors, [F4 other than where those earnings factors are derived from Class 3 contributions credited by virtue of section 23A(2) and (3)(a) of the Contributions and Benefits Act (crediting of contributions for a person awarded child benefit in respect of a child under 12)], exceed the qualifying earnings factor for the year in which the relevant week falls.

(8) An application under paragraph (6)(b) must—

(a) include the name and date of birth of the child cared for;

(b) where requested by the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs, include a declaration by the person awarded child benefit in respect of that child that the conditions in paragraph (4) are satisfied;

(c) specify the relevant week or weeks in which the child was cared for; and

(d) be received after the end of the tax year in which a week, which is the subject of the application, falls.

(9) In this regulation, “the contributor concerned” has the meaning given in section 21(5)(a) of the Contributions and Benefits Act.]

Textual Amendments

F1 Reg. 9F inserted (5.4.2011) by The National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/709), regs. 1, 2(3)

F2 Words in reg. 9F(2)(b) 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(10)(a)

F3 Reg. 9F(3)(e) 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(10)(b)

F4 Words in reg. 9F(7)(b) substituted (1.12.2012) by The Social Security (Credits) (Amendment) (No. 2) Regulations 2012 (S.I. 2012/2680), regs. 1, 2(2)