Specified Adult Childcare credits
You may be entitled to receive NI credits if you are a grandparent, or other family member, who cares for a child under 12, usually whilst their parent (or main carer) is working. These credits are only available from April 2011 and you must make an application to receive the NI credits.
Specified Adult Childcare credits are transferred the NI credit attached to Child Benefit from the Child Benefit recipient to a family member who is providing care for a related child under 12. If no one has claimed Child Benefit for the child there will be no attached NI credit to transfer and Specified Adult Care credits cannot be awarded.
How are the NI credits allocated?
The NI credit can only be transferred to one person and there is only one NI credit available per child benefit claimant. For example, if 2 grandparents are caring for their daughter’s 2 children, there is only one credit available for transfer and the Child Benefit recipient must decide who should have the credit. However, if the grandparents are caring for their daughter’s child and their son’s child, there are likely to be 2 Child Benefit recipients and therefore 2 credits available for transfer.
What will you get?
Who counts as a family member?
How to apply
When to apply
Specified Adult Childcare credits can be awarded retrospectively, to 6 April 2011 at the earliest.
Applications cannot be accepted for a particular tax year until the following October at the earliest. For example, for the tax year 2018 to 2019 applications must not be made until October 2019. This is because HRMC need to check the parent already has a qualifying year for National Insurance purposes, and that can take until the October.