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

PART 3 Applications

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