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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Credits: post-1975 credited earnings: credits for parents and carers: persons providing care for a child under the age of 12: persons who may qualify as carers

Schedule to Social Security (Credits) Regulations 1975, SI 1975 No. 556

NIM41258 explains the circumstances in which a Class 3 National Insurance credit may be awarded to a person who provides care for a child under the age of 12 under regulation 9F of the 1975 regulations.

The Schedule to the Social Security (Credits) Regulations 1975 sets out the persons who may qualify as a person who provided care for a child under the age of 12 for the purposes of receiving a credit under regulation 9F as follows:

  1. Parent.
  2. Grandparent.
  3. Great-grandparent.
  4. Great-great-grandparent.
  5. Sibling.
  6. Parent’s sibling.
  7. Spouse or former spouse of any of numbers 1 to 6.
  8. Civil partner or former civil partner of any of numbers 1 to 6.
  9. Partner or former partner of any of numbers 1 to 8.
  10. Son or daughter of any of numbers 5 to 9.
  11. In respect of the son or daughter of a person under number 6, that person’s:
a. spouse or former spouse;

b. civil partner or former civil partner; or

c. partner or former partner.

For numbers 5 and 6, a sibling includes a sibling of the half blood, a step sibling and an adopted sibling.

For numbers 9 and 11c, a partner is the other member of a couple consisting of:

a man and woman who are not married to each other but are living together as husband and wife; or

two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.