NIM41265 | Credits: post-1975 credited earnings: credits for certain spouses and civil partners of members of HM Forces

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

Regulation 9E was introduced from 6 April 2010 by the Social Security (Credits) (Amendment) Regulations 2010 (SI 2010 No. 385).

It allows for Class 1 National Insurance credits to be given for weeks on or after 6 April 2010 for any part of which a person is, or is treated by the Secretary of State as being

• the spouse or civil partner of a member of HM forces, and

• accompanying the member of HM forces on an assignment outside the United Kingdom.

A credit can only be given if an application is made. The application must include -

• a statement signed by or on behalf of the Defence Council, or a person authorised by them, to confirm the conditions are met; and

• any other information required by the Secretary of State (SoS).

The application must be made -

• once the end date of the assignment has been confirmed; or

• at any earlier time that the SoS is prepared to accept in the particular circumstances of the applicant (e.g. where there is a claim to contributory benefits)

If made once the end date of the assignment has been confirmed, the application must be made -

• before the end of the tax year immediately following the year in which the assignment ended; or

• within such further time as may be reasonable in the circumstances of the case.

Credits cannot be given for any week where the person is already entitled to receive a credit for Carer’s Allowance, unemployment or incapacity for work.

Credits cannot be given to a married woman for any week in which she had a valid married woman’s reduced rate election (see NIM30000).