NIM41210 | Credits: post 1975 credits: Class 3 starting credits

Regulation 4 of the Social Security (Credits) Regulations 1975 (SI No 1975/556) as amended by the National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011 (SI No 2011/709)

Until 5 April 2010, to protect the NI records of students who stayed in full time education for tax years commencing on or after 6 April 1975, regulation 4 allowed a customer to be credited with Class 3 NICs, which count for State Pension and, up until 6 April 2017, bereavement benefits.

These starting credits could be awarded for the full three tax years containing their 16th, 17th and 18th birthdays, whether or not the young person was in full time education, and were recorded on the NPS account.

A person was also entitled to Class 3 credits for the 1974-75 tax year if, on 6 April 1975, they:

• had reached the age of 16 years, and

• were in Great Britain or Northern Ireland, but

were not in insurable employment.

Class 3 starting credits were available to everyone including married women with a married woman's reduced rate election.

From 5 April 2011 starting credits were no longer awarded under this regulation following changes made by the National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011.

This prevents credits being given under regulation 4 -

• For any tax year beginning on or after 6 April 2010

• For any other tax year where an application for a National Insurance number is made on or after 6 April 2010