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HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. NIM25000CO
  3. NIM25100
  4. NIM25103

Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility

Section 13 Social Security Contributions and Benefits Act 1992

Section 13 Social Security Contributions and Benefits (Northern Ireland) Act 1992

Section 13A(5) - (13) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008

Section 13A(5) - (13) Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by section 136 Pensions Act 2008

NIM25101 explains that the above legislation allows an individual who satisfies conditions of eligibility to pay Class 3 NICs:

  • for a tax year from 6 April 1975 which is not a qualifying year (“QY”)
  • for which tax year they would be entitled to pay Class 3 NICs under section 13 but for there being a time limit within such NICs must be paid (see NIM25025 (contents)). The conditions of eligibility that an individual needs to satisfy are:

First condition

The individual has reached, or reaches, State Pension age (“SPA”) between 6 April 2008 and 5 April 2015; and

Second condition

The individual has 20 years each of which is either:

  • a QY, including a QY derived from the payment of social security contributions to the scheme of any European Economic Area (“EEA”) Member State, including Switzerland; or
  • a full year of home responsibilities protection; and

Third condition

If they reach SPA (on or after 6 April 2008 and) before 6 April 2010, they have at least one QY derived from:

  • paid, or treated as paid, Class 1 NICs; and/or

  • paid Class 2 or Class 3 NICs. For:

  • the meaning of “qualifying year”, see NIM25001 and NIM25109

  • details:

    • of the first condition of eligibility, see NIM25104
    • of the second condition of eligibility, see NIM25105
    • of the third condition of eligibility, see NIM25106
    • about home responsibilities protection, see NIM41300 (contents)
    • about the EEA, see NIM33001.
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