Explanatory note

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Principal Regulations”).

The Principal Regulations make provision, amongst other things, for the payment of voluntary National Insurance contributions (voluntary Class 2 and Class 3). The Principal Regulations make provision for those contributions to be made, subject to certain conditions, within a period of 6 years from the contribution year to which they relate.

The Principal Regulations were amended by the Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622) to make provision to extend the period of time in which to make voluntary contributions for contributors who will reach pension age on or after 6th April 2017 and, as a consequence of the unavailability of pension statements between 2013-14 and 2016-17 (inclusive), will not be in a position to make an informed decision regarding payment of voluntary contributions for the tax years 2006-07 to 2016-17.

As a consequence of the introduction of the Single Tier Pension being brought forward to 2016, it is necessary to make provision to enable voluntary contributors who will reach pension age on or after 6th April 2016 to be able to take advantage of the extended period. These Regulations make a further amendment to the Principal Regulations in order to make that provision.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.