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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Credits: post-1975 credited earnings: credits for parents and carers: foster parents

Social Security (Contribution Credits for Parents and Carers) Regulations 2010 (SI No 19)

Section 23A of the Social Security Contributions and Benefits Act 1992 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.

As shown in NIM41253, a person is a relevant carer in respect of a week if they are a foster parent for any part of that week.

Regulation 4 of the above named Regulations defines a foster parent as meaning a person approved as-

  • a foster parent in accordance with Part 4 (approval of foster parents) of the Fostering Services Regulations 2002;
  • a kinship carer in accordance with Part 5 (kinship care) of the Looked After Children (Scotland) Regulations 2009;
  • a foster carer in accordance with Part 7 (fostering) of the Looked After Children (Scotland) Regulations 2009; or
  • a foster parent in accordance with Part 2 (approvals and placements) of the Foster Placement (Children) Regulations (Northern Ireland) 1996. Regulation 9 prevents a credit being given to a foster parent unless an application for that credit is received by HMRC. Regulation 12 requires that application to be received -
  • before the end of the tax year following the tax year for which the credit is claimed; or
  • within such further time as the Commissioners for HMRC consider reasonable in the circumstances.