SolvedNIM25013 | Class 3 NICs: Restrictions on the right to pay: precluded Class 3 NICs: tax year in which the person is age 17 or 18
From HM Revenue & Customs · National Insurance Manual
Regulation 49(1)(f) of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
The Pensions Act 2014 made changes to contributory benefits and as a result this provision only applies to those that reach State Pension age before 6 April 2016 or, in the case of Bereavement Benefits where the husband, wife or civil partner died before 6 April 2017.
As explained in NIM25001, a person is not entitled to pay (i.e. is precluded from paying) Class 3 NICs in certain circumstances. One of those is that they cannot pay for the tax year in which they are aged 17 or 18 if:
an earlier tax year was a qualifying year derived from the actual payment of Class 1, 2 or 3 contributions or
they have satisfied the first contribution condition for entitlement to:
basic State Pension (where the individual reaches State Pension age before 6 April 2010); or
bereavement allowance where the person’s husband, wife or civil partner died before 6 April 2017; or
bereavement payment where the person’s husband, wife or civil partner died before 6 April 2017; or
widowed parent’s allowance, where the person’s husband, wife or civil partner died before 6 April 2017
For information on contribution conditions for benefits see NIM25011