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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: Married Women: Background: Position from 6 April 1975: Phasing out of elections

A married woman was able to choose to pay contributions at the reduced rate until 11May 1977. After that date the option was abolished but a married woman who had alreadymade an election was allowed to keep it. If, however, a period of 2 years elapsed duringwhich no contributions were paid, she lost her right to pay at the reduced rate and theelection was automatically cancelled.

Extensive publicity was given to the new rules in the national press. The option to cancelthe choice to pay reduced rate contributions was available by making such an applicationin writing to the DSS.