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Official guidance
National Insurance Manual

NIM41200 · Credits: post-1975 credited earnings (credits): contents

  • NIM41205 · Credits: post-1975 credited earnings (credits): overview
  • NIM41206 · Overview: The State Pension (Amendment) (No. 2) Regulations 2016
  • NIM41210 · Credits: post 1975 credits: Class 3 starting credits
  • NIM41215 · Credits: post 1975 credited earnings: special credits
  • NIM41220 · Credits: post 1975 credits for approved training
  • NIM41225 · Credits: post 1975 credits for statutory payments
  • NIM41230 · Credits: post 1975 credits for jury service
  • NIM41235 · Credits: post 1975 credited earnings: Working Tax Credit
  • NIM41236 · Credits: post 1975 credits for working tax credit
  • NIM41240 · Credits: post 1975 credits for stayed credits
  • NIM41245 · Credits: post 1975 credits: autocredits
  • NIM41265 · Credits: post-1975 credited earnings: credits for certain spouses and civil partners of members of HM Forces
  • NIM41270 · Credits: post-1975 credited earnings: Credits for spouses and civil partners of HM Forces
  1. Credits: post-1975 credited earnings (credits): contents
  2. Credits: post 1975 credited earnings: special credits

NIM41215 | Credits: post 1975 credited earnings: special credits

From HM Revenue & Customs · National Insurance Manual

Regulation 8 of the Social Security (Credits) Regulations 1975 (SI 1975 No. 556)

Special Class 1 credits, which can be used only for contribution based Jobseeker’s Allowance and short-term Incapacity Benefit, or Contribution-based Employment and Support Allowance, may be awarded to a person in one of the last two complete tax years before the benefit year (January to December) in which they claim the benefit if during any part of that tax year:

  • they were in full-time education, on a full time government sponsored training course, or any other full time vocational or occupational course or an apprentice during any part of that year, and

  • the other year is a qualifying year for benefit, and

  • they were 18 years or over in that year, and

  • they were under 21 years of age at the beginning of the course, and

  • they did not have a married woman’s reduced rate election up to the end of the year, and

  • the course or apprenticeship has ended.

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