The Social Security (Contributions) Regulations 2001

Elections by married women and widows U.K.

127.—(1) A woman who on 6th April 1977 (the date on which section 3(1) of the [F1 Social Security Pensions Act 1975] (married women and widows) came into force) was married or was a widow who satisfied the conditions prescribed in paragraph (8) (“a qualifying widow”) may—

(a) elect that her liability in respect of primary Class 1 contributions shall be a liability to contribute at the reduced rate; and

(b) elect that she shall be under no liability to pay Class 2 contributions.

(2) Any election made for the purpose of paragraph (1)(a) shall be treated as also made for the purpose of paragraph (1)(b) and any election made for the purpose of paragraph (1)(b) shall be treated as also made for the purpose of paragraph (1)(a) and any revocation of an election for the one purpose shall be treated also as a revocation of an election for the other purpose.

[F2 (3) Where a woman has made an election to which this regulation applies—

(a) any primary Class 1 contributions which are—

(i) attributable to section 8(1)(a) of the Act, and

(ii) payable in respect of earnings paid to her or for her benefit in the period during which the election has effect under the following provisions of this Case,

shall be payable at the reduced rate; and

(b) she shall be under no liability to pay any Class 2 contribution[F3 , nor shall she be entitled to pay any such contribution,] for any contribution week in that period.]

(4) Subject to regulation 134, no woman shall be entitled to make an election specified in paragraph (1) after 11th May 1977.

(5) Every election shall be made by notice in writing to the Board and by notice in writing to the Board may be revoked by the woman who made the election.

(6) Any revocation may be cancelled by notice in writing to the Board before the date upon which the notice of revocation is to have effect, and upon cancellation the revocation shall cease to have effect.

(7) Every woman who makes an election under this regulation shall furnish such certificates, documents, information and other evidence for the purpose of enabling the Board to consider the validity of the election as the Board may require.

(8) The conditions referred to in paragraph (1) are that the widow—

(a) was entitled to—

(i) widow’s benefit under the Social Security Act 1975,

(ii) any personal death benefit which was payable to her as a widow under the provisions of Chapter IV of Part II of that Act at a weekly rate which was not less than the basic pension specified for the time being in section 6(1)(a) of the Social Security Pensions Act 1975 (rate of Category A retirement pension),

(iii) any personal death benefit by way of pension or allowance payable to her as a widow under any Personal Injuries Scheme or Service Pensions Instrument or any 1914–1918 War Injuries Scheme (not being a pension or allowance calculated by reference to the needs of the beneficiary), the rate of which is as set out in head (ii) above, or

(iv) benefit under section 39(4) of the Social Security Act 1975 (retirement benefits for the aged), other than a Category C retirement pension; and

(b) was not disentitled to payment of any such benefit by reason of her living with a man, to whom she was not married, as his wife.

Textual Amendments

F1 Words in reg. 127(1) substituted (6.4.2003) by The Social Security (Contributions) (Amendment No. 2) Regulations 2003 (S.I. 2003/964), regs. 1, 5(a)

F2 Reg. 127(3) substituted (6.4.2003) by The Social Security (Contributions) (Amendment No. 2) Regulations 2003 (S.I. 2003/964), regs. 1, 5(b)

F3 Words in reg. 127(3)(b) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 34(1) (with Sch. 1 para. 34(2))