Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Credits: post-1975 credited earnings: credits for parents and carers: definition of relevant carer

Section 23A, Social Security Contributions and Benefits Act 1992

The above legislation provides for contributors reaching State Pension age on or after 6 April 2010 to be credited with a Class 3 National Insurance contribution for each week falling after that date in respect of which they are a relevant carer. For an overview of credits for parents and carers, see NIM41252.

A person is a relevant carer in respect of a week if they:

  • are awarded Child Benefit for any part of that week in respect of a child under the age of 12, or; (see NIM41256)
  • are a foster parent for any part of that week (see NIM41261), or;
  • are engaged in caring, within the meaning given by regulations, in that week

(see NIM41262) .

In some circumstances a person can also be a relevant carer if they are the partner of a person who is awarded Child Benefit (see NIM41257) or provide care for a child under the age of 12 (see NIM41258).

A person is not a foster parent or engaged in caring for the award of credits during any period in which they are:

  • not ordinarily resident in Great Britain (see NIM33031 for more information about ordinarily resident), or:
  • undergoing imprisonment or detention in legal custody.