{
  "url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015/regulation-30",
  "json_url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015/regulation-30.json",
  "legislation": "nisr/2015/315",
  "legislation_title": "The State Pension Regulations (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/state-pension-regulations-northern-ireland-2015",
  "path": "regulation/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Credits for persons in receipt of working tax credit",
  "text": "(1) Where working tax credit is paid in respect of a person in respect of a week in which the person is—\n(a) an employed earner;\n(b) a self-employed earner whose profits for the year are below the small profits threshold specified by section 11(4)(b) of the Contributions and Benefits Act (liability for Class 2 contributions), who would otherwise ...... be treated as having actually paid, a Class 2 contribution; or\n(c) excepted from being treated as having actually paid a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001,\nthe person is to be credited with earnings equal to the lower earnings limit then in force in respect of that week.\n(2) Where working tax credit is paid in respect of a couple, the reference in paragraph (1) to the person in respect of whom working tax credit is paid is a reference to—\n(a) where only one member of the couple is assessed for the purposes of the award of working tax credit as having income consisting of earnings, that member; or\n(b) where the earnings of each member are assessed, the member of the couple to whom working tax credit is paid.\n(3) Paragraph 1 does not apply to—\n(a) a person in respect of a week in which the person is entitled to be credited with earnings under—\n(i) regulation 7B (credits for disability element of working tax credit);\n(ii) regulation 8A (credits for unemployment), or\n(iii) regulation 8B (credits for incapacity for work or limited capability for work),\nof the 1975 Regulations; or\n(b) a woman in respect of a week in any part of which an election made by her under regulations under section 19(4) of the Contributions and Benefits Act (general power to regulate liability for contributions) is in force.\n(4) In this regulation “couple” means—\n(a) two people who are married to, or civil partners of, each other and are neither—\n(i) separated under a court order, nor\n(ii) separated in circumstances in which the separation is likely to be permanent, or\n(b) two people who are not married to, or civil partners of, each other but are living together as if spouses of each other.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 added (6.4.2016) by The State Pension (Amendment No. 3) Regulations (Northern Ireland) 2016 (S.R. 2016/100), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 30(1)(b) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(4)(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 30(1)(b) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(23)(a)(i) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 30(1)(b) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 6(4)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 30(1)(c) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(23)(a)(ii) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 30(4) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 112 (with regs. 6-9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/315/regulation/30",
    "retrieved_at": "2026-10-29T01:00:30.654806+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}