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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: First condition

Section 13A(6) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008

Section 13A(6) Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by section 136 Pensions Act 2008

Section 126 of, and Part 1 of Schedule 4 to, Pensions Act 1995

Article 123 of, and Part 1 of Schedule 2 to, Pensions (Northern Ireland) Order 1995

NIM25103 sets out the conditions of eligibility that a person needs to satisfy to be entitled to pay Class 3 NICs under section 13A. The first condition is that the individual has reached, or reaches, State Pension age (“SPA”) between 6 April 2008 and 5 April 2015.

Part 1 contains the rules for determining the age on which an individual reaches SPA. To satisfy the first condition:

  • a man must be born between 6 April 1943 and 5 April 1950
  • a woman must be born between 6 April 1948 and 5 October 1952.

The first condition relates solely to whether an individual reaches SPA between 6 April 2008 and 5 April 2015. It is irrelevant whether:
 

  • the individual has retired from employment
  • is receiving any SP
  • has deferred claiming their SP.

For details of:
 

  • the second condition, see NIM25105
  • the third condition, see NIM25106.

The Pension Service’s website http://www.thepensionservice.gov.uk/state-pension/age-calculator.asp contains a calculator for working out an individual’s SPA.