Credits: post 1975 credits: Class 3 starting credits
Regulation 4 of the Social Security Credits Regulation 1975 (SI No 556)
Starting credits are no longer payable under this regulation following changes made by the
National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011 (SI 2011 No.709).
Those regulations inserted paragraph 1A to regulation 4. This prevents credits being given under regulation 4 -
- For any tax year beginning on or after 6 April 2010
- For any other tax year where an application for a National Insurance Number is made on or after 6 April 2010
To protect the NI records of students who stayed in full time education for tax years commencing on or after 6 April 1975 the above regulation allowed a customer to be credited with Class 3 NICs, which count for State Pension or bereavement benefits only.
These starting credits could be awarded for the full three tax years containing their 16th, 17th and 18th birthdays, whether or not the young person was in full time education, and were recorded on the NPS account.
A person was also entitled to Class 3 credits for the 1974-1975 tax year if, on 6April 1975, they:
- had reached the age of 16 years, and
- were in Great Britain or Northern Ireland, but
were not in insurable employment
Class 3 starting credits were available to everyone including married women with a married woman’s reduced rate election.