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Regulation 9D of the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)

Since 26 March 2001, a person who has been detained under a custodial sentence may be awarded Class 1 “credits�, which can be taken into account for all contributory benefits, for a period of legal detention if:

• the conviction (or convictions) under which they were held is quashed on appeal at the Crown Court, Court of Appeal, or High Court of Justiciary.
• they apply in writing to PT Operations North East England, and
• they do not continue to be detained under another conviction.

This regulation applies only to those who have been convicted of a crime, been imprisoned because of that conviction and that conviction (or convictions) have subsequently been quashed. A person who has been detained on remand, not following conviction, and is subsequently found “not guilty� is not entitled to “credits� for the period of detention. Nor is a person who has had a sentence reduced on appeal.

Pre-1975 Stayed credits

In the Upper Tribunal appeal case Mr Michael Toms vs HMRC, appeal number CHR/1591/2018, the appellant applied for stayed credits for tax years 1971 to 1972 and 1973 to 1974, when he was wrongly imprisoned. »Ê¹ÚÌåÓýapp UT held that he was not entitled to credits for these years which is in line with regulation 2(4) of the above regulations.

Married woman

A woman with a married woman’s reduced rate election who has been imprisoned for 2 years or more and lost her right to a reduced rate election as a result of that imprisonment, and whose conviction is subsequently quashed can receive credits for the whole period of imprisonment. This includes the period that her reduced rate election is valid.