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HMRC internal manual

National Insurance Manual

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Credits: post-1975 credited earnings: credits for parents and carers: other persons providing care for a child under the age of 12

Regulation 9F, Social Security (Credits) Regulations 1975, SI 1975 No. 556

Regulation 9F was introduced into the 1975 Regulations by the National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011, SI 2011 No. 709.

It allows for a contributor to be credited with a Class 3 National Insurance contribution for each week falling after 6 April 2011 in which that contributor:

  • provided care in respect of a child under the age of 12, and;
  • is, in relation to that child, a person specified in the Schedule to the 1975 Regulations (other than a person who is a relevant carer for the purposes of section 23A of the Social Security Contributions and Benefits Act 1992 - see NIM41253, NIM41256 and NIM41257).

Only one contributor may be credited with a Class 3 contribution under regulation 9F in any relevant week.

A contributor cannot be credited with a Class 3 contribution under regulation 9F unless:

  • a person other than the contributor was awarded Child Benefit in respect of the relevant week for the child for whom the contributor provided child care, and;
  • the person who was awarded Child Benefit has a qualifying year by means of Class 1 National Insurance contributions paid or treated as paid for the year in which the relevant week falls (in other words they do not need the credit themselves).

A credit under regulation 9F cannot be awarded unless an application is made. An application must:

  • include the name and date of birth of the child cared for;
  • where requested, include a declaration by the person awarded Child Benefit that the conditions are satisfied;
  • specify the relevant week or weeks in which the child was cared for;
  • be received after the end of the tax year in which the relevant week falls.

The carer has been self-employed during a period of caring for a child under 12:

  • if the carer has been self-employed during a period for which they were caring for a child under 12 and therefore entitled to a credit, the award of the credit does not displace the carer’s liability for Class 2 NICs.

See NIM41259 for details of persons who may qualify as carers for a child under the age of 12 for the purposes of regulation 9F.