Search Legislation

The Social Security (Contributions Credits for Parents and Carers) Regulations (Northern Ireland) 2010

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

PART 3Applications

Applications: foster parents and partners of persons awarded child benefit

9.  A person shall not be entitled to be credited with Class 3 contributions under—

(a)section 23A(3)(b) (foster parent); or

(b)subsection (3)(c) of that section (person engaged in caring) by virtue of regulation 5(1)(a),

unless an application to be so credited is received by the Commissioners for Her Majesty’s Revenue and Customs.

Applications: carers for 20 or more hours per week

10.—(1) A person shall not be entitled to be credited with Class 3 contributions under section 23A(3)(c) by virtue of regulation 5(1)(b) unless an application to be so credited is received by the Department.

(2) Paragraph (1) does not apply where that person is a married woman who is not entitled to be credited with contributions under paragraph (1) of regulation 7A of the Social Security (Credits) Regulations (Northern Ireland) 1975(1) (credits for carer’s allowance) by virtue of paragraph (2)(b) of that regulation (reduced contribution rate election under regulations under section 19(4)).

Provision of information: carers for 20 or more hours per week

11.—(1) With respect to an application to which regulation 10(1) applies, the application must include—

(a)a declaration by the applicant that the applicant cares for a person or persons for 20 or more hours per week;

(b)the name and, where known, the national insurance number of each person cared for;

(c)where applicable, which relevant benefit each person cared for is entitled to; and

(d)where requested by the Department, a declaration signed by an appropriate person as to the level of care which is required for each person cared for.

(2) For the purposes of paragraph (1)(d), an appropriate person is a person who is—

(a)involved in the health care or social care of the person cared for; and

(b)considered by the Department as appropriate to make a declaration as to the level of care required.

Time limit for applications

12.  An application under regulation 9 or 10 must be received—

(a)before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or

(b)within such further time as the Department or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.

(1)

S.R. 1975 No. 113; regulation 7A was inserted by regulation 19 of S.R. 1976 No. 99 and amended by regulation 2(2) of S.R. 1978 No. 77, regulation 6 of S.R. 1987 No. 153, regulation 2(5)(c) of S.R. 1988 No. 326, regulation 2(4) of S.R. 1996 No. 430, regulation 3(5)(b) of S.R. 2001 No. 108, regulation 2(3) of S.R. 2002 No. 80, paragraph 1(a) of the Schedule to S.R. 2002 No. 323 and paragraph 4(2) of Schedule 3 to S.R. 2005 No. 536

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources