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HMRC internal manual

National Insurance Manual

Credits: post 1975 credits for approved training

Regulation 7 of the Social Security (Credits) Regulations 1975 (SI No 556)

Under regulation 7 of the 1975 regulations credits (can also be referred to as credited earnings) are available for the purposes of entitlement to any benefit for full or part weeks during which a customer is undertaking training approved by the Secretary of State. Under the current version of the regulations which has been in force since 1 April 1991 the training must;

  • be a course of full time training :
  • not be expected to last for more than 12 months from when it began, and
  • not be connected with the customer’s normal employment.

The customer must:

  • be aged 18 before the start of the tax year in which the course began, and
  • not be a married woman with a valid married woman’s reduced rate election.

If the course spans two tax years and the customer is not 18 years old during the first tax year, then they may only receive credits for the weeks or part weeks of training undertaken during the second tax year.

If the customer is disabled they are entitled to credits for a Government funded course which is:

  • not less than 15 hours a week, and
  • not intended to last for longer than one year, or for such longer period as is reasonable