NIM41258 - Credits: post-1975 credited earnings: credits for parents and carers: other persons providing care for a child under the age of 12

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

Regulation 35 of »Ê¹ÚÌåÓýapp State Pension Regulations 2015 (SI 2015 No. 173)

Specified Adult Childcare Credits (SACC)

Regulation 9F applies up to tax year 2015 to 2016. From 6 April 2016 regulation 35 of the State Pension Regulations 2015 applies.

»Ê¹ÚÌåÓýapp regulations provide for a contributor to be awarded a Class 3 National Insurance (NI) credit for each week falling after 6 April 2011 in which that contributor:

  • provided care in respect of a child under the age of 12, and;
  • is, in relation to that child, a person specified in the Schedule to the 1975 Regulations and regulation 35(6) of the State Pension Regulations 2015 (other than a person who is a relevant carer for the purposes of section 23A of the Social Security Contributions and Benefits Act 1992 - see NIM41253, NIM41256 and NIM41257).

Only one contributor can be awarded a Class 3 NI credit in any relevant week. An application for SACC can be backdated to 6 April 2011.

A contributor cannot be awarded a Class 3 NI credit unless:

  • a person other than the contributor was awarded Child Benefit in respect of the relevant week for the child for whom the contributor provided child care, and;
  • the person who was awarded Child Benefit has a qualifying year by means of Class 1 National Insurance contributions paid or treated as paid for the year in which the relevant week falls (in other words they do not need the credit themselves).

A credit cannot be awarded unless an application is made. An application must:

  • include the name and date of birth of the child cared for;
  • where requested, include a declaration by the person awarded Child Benefit that the conditions are satisfied;
  • specify the relevant week or weeks in which the child was cared for;
  • be received after the end of the tax year in which the relevant week falls.

If the carer has been self-employed during a period for which they were caring for a child under 12 and therefore entitled to a credit, the award of the credit does not displace the carer’s liability for Class 2 NICs. An application for SACC should not be made until the self-employed National Insurance liability has been settled.

See NIM41259 for details of persons who may qualify as carers for a child under the age of 12.