HMRC internal manual

National Insurance Manual

NIM41251 - Credits: post-1975 credited earnings: credits for parents and carers: changes to the UK Pension system from 6 April 2010

Section 23A, Social Security Contributions and Benefits Act 1992

The Pensions Act 2007, and the Pensions Act (Northern Ireland) 2008, introduced a number of changes to the UK Pensions system from 6 April 2010.

Changes were made to the qualifying conditions for basic State Pension (BSP) so that contributors reaching State Pension age on or after 6 April 2010:

  • need only 30 qualifying years to get a full BSP, and;
  • will be entitled to at least some BSP for each individual qualifying year.

For information on BSP qualifying conditions prior to 6 April 2010, see NIM41410.

The Pensions Acts also introduced section 23A to the Social Security Contributions and Benefits Act 1992 and its Northern Ireland equivalent.

Section 23A provides for contribution credits for relevant parents and carers and therefore makes it easier for parents and carers to build up qualifying years and get a BSP.

For an overview of contribution credits for parents and carers see NIM41252.