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

EXPLANATORY NOTE

(This note is not part of the Regulations)

Section 23A (contributions credits for relevant parents and carers) of the Social Security Contributions and Benefits Act 1992 (c. 4) was inserted by section 3 of the Pensions Act 2007 (c. 22). It provides that a contributor to whom the section applies shall be credited with a Class 3 national insurance contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.

Subsection (3) of section 23A provides that two of the criteria for being a “relevant carer” are that a person is a foster carer or is engaged in caring.

In these Regulations:

• regulation 4 provides the meaning of “foster parent”;

• regulation 5 provides the meaning of “engaged in caring”;

• regulation 6 provides that the partner of a person who is awarded child benefit is only engaged in caring where the person awarded child benefit has sufficient contributions to satisfy the contribution conditions for a Category A or B retirement pension in respect of a tax year;

• regulation 7 provides that a person will also be engaged in caring for a period of 12 weeks prior to and following the end of an award of carer’s allowance, following the end of an award of relevant benefit and following the end of a period during which the Secretary of State considers care for 20 or more hours per week to be appropriate;

• regulation 8 provides that persons not ordinarily resident in Great Britain and persons undergoing a sentence of imprisonment shall not come within the definitions provided by these Regulations;

• regulation 9 provides that foster parents and partners of persons awarded child benefit must apply to Her Majesty’s Revenue and Customs to be credited;

• regulation 10 provides that persons engaged in caring by reference to a relevant benefit must apply to the Secretary of State to be credited;

• regulation 11 provides for information requirements in the case of an application where a person cares for another for 20 or more hours per week; and

• regulation 12 imposes a time limit within which any application must be made.

The Secretary of State’s function in deciding whether a person is a relevant carer by virtue of section 23A(3)(a) (award of child benefit), (3)(b) (foster parent), and (3)(c) (persons engaged in caring) in respect of an award of child benefit, was transferred to the Commissioners for Her Majesty’s Revenue and Customs by the National Insurance Contribution Credits (Transfer of Functions) Order 2009 (S.I. 2009/1377).

A full impact assessment has not been produced for this instrument as it has no impact on the private sector and only a negligible impact on the voluntary sector.