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HMRC internal manual

National Insurance Manual

Credits: post 1975 credited earnings: special credits

Regulation 8 of the Social Security (Credits) Regulations 1975 (SI 556)

Special Class 1 credits, which can be used only for contribution based Jobseeker’s Allowance and short-term Incapacity Benefit, or contributory employment and support allowance, may be awarded to a person in one of the last two complete tax years before the benefit year (January to December) in which they claim the benefit if:

  • they were in full-time education, on a full time government sponsored training course, or any other full time vocational or occupational course or an apprentice during any part of that year, and
  • the other year is a qualifying year for benefit, and
  • they were 18 years or over in that year, and
  • they were under 21 years of age at the beginning of the course, and
  • they did not have a married woman’s reduced rate election up to the end of the year, and
  • the course or apprenticeship has ended.