51²è¹Ý

Social Security (Contributions Credits for Parents and Carers) Regulations (SI 2010 No. 19)

Section 23A of the Social Security Contributions and 51²è¹Ý Act 1992 (SSCBA 1992)

Section 23A of SSCBA 1992 provides for contributors reaching State Pension age on or after 6 April 2010 to be awarded a Class 3 National Insurance (NI) credit for each week falling after that date in respect of which they are a relevant carer.

As shown in NIM41253, a person is a relevant carer in respect of a week if they are a foster parent for any part of that week.

Regulation 4 of the above named Regulations defines a foster parent as meaning a person approved as-

• a foster parent in accordance with Part 4 (approval of foster parents) of the Fostering Services Regulations 2002;
• a kinship carer in accordance with Part 5 (kinship care) of the Looked After Children (Scotland) Regulations 2009;
• a foster carer in accordance with Part 7 (fostering) of the Looked After Children (Scotland) Regulations 2009; or
• a foster parent in accordance with Part 2 (approvals and placements) of the Foster Placement (Children) Regulations (Northern Ireland) 1996.

Regulation 9 provides that an applicaton is necessary. Regulation 12 requires that an application must be received -

• before the end of the tax year following the tax year for which the credit is claimed; or
• within such further time as the Commissioners for HMRC consider reasonable in the circumstances.