OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the State Pension Regulations 2015 they insert a new Part 8 which contains provisions relating to the crediting of national insurance contributions for the purposes of entitlement to a new state pension under Part 1 of the Pensions Act 2014 (c.19).

Inserted regulation 24 is an interpretation provision for Part 8 of the State Pension Regulations 2015.

Inserted regulation 25 contains general provisions governing the circumstances in which credits are awarded.

Inserted regulations 26 to 28 provide for certain earnings or contributions credited in respect of a period before 6 April 2016 to be included in the calculation of the person’s starting amount under Schedule 1 of the Pensions Act 2014.

Inserted regulations 29 to 37 set out the particular circumstances in which a person is eligible to be awarded a credit. These are where a person is —

  • entitled to a working age benefit or a working tax credit;

  • a man who was born before 6 October 1953;

  • the spouse or civil partner of a member of Her Majesty’s Armed Forces; or

  • a carer for a child under the age of 12 (including a foster parent);

  • caring for a person who is either in receipt of a relevant disability benefit or who has been certified by a health or social care professional as needing the level of care provided.

Inserted regulation 38 enables certain carers to be awarded a credit for an additional period of 12 weeks.

Regulations 29 to 38 also specify the conditions which must be satisfied in order for the person to be entitled to the credit.

Inserted regulation 39 specifies the time limit in which parents or carers are required to make an application for a contribution credit

A full impact assessment has not been published for this Regulation as it has no impact on the private sector or civil society organisations. An assessment has been made of the impact of the introduction of the new state pension. Copies of that impact assessment may be obtained from the Better Regulation Unit of the Department for Work and Pensions, 2D Caxton House, Tothill Street, London SW1H 9NA or from the DWP website: https://www.gov.uk/government/uploads/system/uploads/attachments_data/file/311316/pensions-act-ia-annex-a-single-tier-state-pension.pdf. (Annex A contains the assessment for the new state pension.).