Carer? You may be eligible for National Insurance tax credits

National Insurance credits for grandparents and other family members caring for a child

Who can claim: You’re an eligible family member over 16 but under State Pension age. You’ve cared for a child under 12 at any time since 6 April 2011.

The child’s parent or guardian gets Child Benefit and agrees to transfer the credits to you.

What to do: Apply for Specified Adult Childcare Class 3 credits

National Insurance credits for parents and guardians (your situation on or after 6 April 2010)

  1. Who can claim: You’re a parent or guardian registered for Child Benefit for a child under 12 (even if you do not receive it). What to do: You get class 3 credits automatically.
  2. Who can claim: You want to transfer credits from a spouse or partner who got Child Benefit for a child under 12. What to do: Apply to transfer Class 3 credits between parents or guardians.
  3. Who can claim: You’re a foster carer, or a kinship carer in Scotland. What to do: Apply for Class 3 credits.

National Insurance credits for parents and guardians (your situation before 6 April 2010)

  1. Who can claim: You’re a parent or guardian who got Child Benefit for a child under 16 between 6 April 1978 and 5 April 2010, but you did not get Home Responsibilities Protection (HRP) automatically. What to do: Claim HRP to get Class 3 credits.
  2. Who can claim: You want to transfer credits from a spouse or partner who got Child Benefit for a child under 16. What to do: Apply to transfer HRP between parents or guardians to get Class 3 credits.
  3. Who can claim: You were a foster carer, or a kinship carer in Scotland, between 6 April 2003 and 5 April 2010. What to do: Claim HRP to get Class 3 credits

National Insurance credits for carers

  1. Who can claim: You’re on Carer’s Allowance. What to do: You get Class 1 credits automatically
  2. Who can claim: You’re on Income Support and providing regular and substantial care. What to do: You get Class 3 credits automatically.
  3. Who can claim: You’re caring for one or more sick or disabled person for at least 20 hours a week. What to do: Apply for Classs 3 carer's credits if you're not on Carer's Allowance or Income Support

National Insurance credit for maternity, paternity or adoption pay

  1. Who can claim: You’re on Maternity Allowance. What to do: You get Class 1 credits automatically.
  2. Who can claim: You’re on Statutory Maternity, Paternity or Adoption Pay, or Additional Statutory Paternity Pay, and you do not earn enough to make a qualifying year. What to do: Apply for Class 1 credits by writing to: PT Operations North East England, HM Revenue and Customs, BX9 1AN, United Kingdom. Include your National Insurance number and say when the credits are for and why you’re eligible.
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