Explanatory note

These Regulations make amendments in respect of crediting of National Insurance contributions for the purposes of entitlement to certain social security benefits.

Regulation 2 amends the Social Security (Credits) Regulations 1975 (S.I. 1975/556).

• Paragraph (2) provides that starting credits for persons aged 16 to 18 are not given in relation to entitlement to a retirement pension from the tax year 2010-11.

• Paragraph (3) provides that, from the tax year 2011-12, specified persons caring for a child under 12 are to be credited with a Class 3 contribution in respect of each week that care is provided. It further makes provision for such persons to make an application to be so credited.

Regulation 3 amends the Social Security (Contributions Credits for Parents and Carers) Regulations 2010 (S.I. 2010/19).

• Paragraph (2) provides that persons approved as kinship carers under the Looked After Children (Scotland) Regulations 2009 (S.S.I. 2010/210), or as foster parents under the Foster Placement (Children) Regulations (Northern Ireland) 1996 (S.R. 1996/467), are included as foster parents for the purposes of section 23A (contributions credits for relevant parents and carers) of the Social Security Contributions and Benefits Act 1992 (c.4).

A full impact assessment has not been published for this instrument as it has no impact on the private or voluntary sectors.