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HMRC internal manual

National Insurance Manual

Credits: post-1975 credited earnings: credits for parents and carers: persons engaged in caring

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 engaged in caring, within the meaning given by regulations, in that week.

Regulation 5 of the above named Regulations defines a person as being engaged in caring in a week if that person -

  • is the partner of a person who is awarded child benefit for any part of that week in respect of a child under the age of 12 (see NIM41258); or
  • is caring for another person or persons for a total of 20 or more hours in that week and

that other person is, or each of the persons cared for are, entitled to a relevant benefit for that week; or

the Secretary of State considers that level of care to be appropriate;

  • is one to whom any of paragraphs 4 to 6 (persons caring for another person) of Schedule 1B (prescribed categories of person) to the Income Support (General) Regulations 1987 applies.

Regulation 10 prevents a credit being given to a person engaged in caring for more than 20 hours per week unless an application for that credit is received by the Secretary of State.

Regulation 11 requires the application to include -

  • a declaration by the applicant that he cares for a person or persons for 20 or more hours per week;
  • the name and, where known, the national insurance number of each person cared for;
  • where applicable, which relevant benefit each person cared for is entitled to;
  • where requested by the Secretary of State, a declaration signed by an appropriate person as to the level of care which is required for each person.

An appropriate person is a person who is involved in the health care or social care of the person cared for and considered by the Secretary of State as appropriate to make the declaration.

Regulation 12 requires the 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 Secretary of State or the Commissioners consider reasonable in the circumstances.