NIM41257 | Credits: post-1975 credited earnings: credits for parents and carers: partner of person awarded Child Benefit

Regulations 2 and 5 of the Social Security (Contributions Credits for Parents and Carers) Regulation 2010 (SI 2010 No. 19)

Section 23A of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

Section 23A of SSCBA 1992 provides for contributors reaching State Pension age on or after 6 April 2010 to be credited with a Class 3 National Insurance contribution for each week falling after that date in respect of which they are a relevant carer.

Under section 23A a relevant carer includes anyone who is “engaged in caring.” “Engaged in caring” was defined in regulation 5 of the Social Security (Contributions Credits for Parents and Carers) Regulations 2010.

Regulation 5(1)(a) provides that a person is engaged in caring if they are the partner of a person who is awarded Child Benefit for any part of that week in respect of a child under the age of 12. For more information on persons engaged in caring see NIM41262.

“Partner” is defined in regulation 2 as meaning the person with whom another person:

• resides, and

• shares responsibility for a child under the age of 12.

A credit cannot be awarded to a partner for any week which is in a tax year in which the person awarded Child Benefit does not have a qualifying year by other means. In other words, if the person receiving Child Benefit needs the credit to achieve a qualifying year, then the credit cannot be given to the partner.

The partner of a person awarded Child Benefit cannot be entitled to receive a credit unless an application is received by HMRC. An application must be received before the end of the tax year following the tax year in which the relevant week falls, or within such further time as is considered reasonable by HMRC in the particular circumstances.