The Social Security (Contributions) Regulations 2001

Return of Class 2 contributions paid by low earners

47.—(1) A self-employed earner who desires repayment of Class 2 contributions in respect of a period which commenced not earlier than 6th April 1988 and which consists of, or falls within, a year for which his earnings from employment as a self-employed earner were, or are to be treated by regulation 45 as having been, less than the amount specified in section 11(4) of the Act (exception from liability for Class 2 contributions on account of small earnings) for that year shall make an application in writing for that purpose to the Board and shall supply to them evidence as to his earnings in respect of the period for which repayment of Class 2 contributions is desired.

(2) An application under this regulation in respect of a year, or a period falling within a year, shall be made not earlier than 6th April and not later than 31st December immediately following the end of that year.

(3) If—

(a) the applicant’s earnings were, or by virtue of regulation 45 are to be treated as having been, less than the amount specified in section 11(4) of the Act; and

(b) an application has been made under this regulation;

the Board shall make a repayment of the contributions which fall to be repaid.

• This is subject to the qualification in paragraph (5).

(4) If the Board make a repayment of Class 2 contributions under this regulation the applicant shall be excepted from liability for the contributions repaid to him to the extent that he is not already excepted under regulation 43 and the Board shall issue a certificate to him which shall certify the period of exception from liability.

(5) If there has been paid to the applicant or any other person an amount by way of contribution-based jobseeker’s allowance or any of the contributory benefits specified in section 20(1) of the Act(1) which would not have been paid had any of the contributions whose repayment has been applied for under paragraphs (1) and (2) not been paid in the first instance, the Board shall repay that part of the contributions remaining after the deduction of that amount paid by way of such allowance or benefits.

(1)

Section 20(1) was amended by paragraph 2(2) of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 18), Schedule 3 to the Jobseekers Act 1995, paragraph 2(1) of Schedule 4 to the Pensions Act 1995 (c. 26) and paragraph 3(2) of Schedule 8, paragraph 15(2) of Schedule 12 and Part V of Schedule 13 to the Welfare Reform Act.