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:
- Parent’s sibling.
- Spouse or former spouse of any of numbers 1 to 6.
- Civil partner or former civil partner of any of numbers 1 to 6.
- Partner or former partner of any of numbers 1 to 8.
- Son or daughter of any of numbers 5 to 9.
- 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.