National Insurance Credits for Childcare

If you're a grandparent or other family member who regularly looks after a child under 12, you may be able to claim National Insurance credits to protect your State Pension. These are known as Specified Adult Childcare credits, and they can help fill gaps in your National Insurance record by transferring credits from the child's parent to you.

What are Specified Adult Childcare credits?

Specified Adult Childcare credits are Class 3 National Insurance credits that can be transferred from a parent or main carer (who receives Child Benefit) to an eligible family member who provides childcare.

These credits have been available since 6 April 2011, and you can claim them from that date onwards. Each week or part-week you provide care counts towards your National Insurance record, helping to protect your entitlement to the State Pension.

How the credits work

When someone claims Child Benefit for a child, they automatically receive weekly National Insurance credits. If they don't need these credits themselves (for example, because they're already working and building up their own National Insurance record), they can transfer them to an eligible family member who cares for the child.

Important: There is only one credit available for each Child Benefit claim, regardless of how many children are covered by that claim.

For example, if two grandparents both care for their daughter's two children, only one of them can receive the credit. The parent who receives Child Benefit must decide who should have it.

However, if you care for children from different Child Benefit claims (such as one grandchild whose mother claims Child Benefit and another whose father claims separately), you may be able to claim credits for both.

If no one has claimed Child Benefit for the child, there is no credit available to transfer, so you cannot claim.

Who can apply

You can apply for these credits if you meet all of the following conditions:

• You are an eligible family member (see below)
• You provided care for a child aged under 12
• You were aged 16 or over, but under State Pension age, when you provided the care
• You are ordinarily resident in the UK (but not the Channel Islands or Isle of Man)
• The child's parent or main carer has claimed Child Benefit
• The parent or main carer does not need the credits themselves
• The parent or main carer agrees to your application

Who counts as an eligible family member

You can claim if you are the child's:

• Mother or father who does not live with the child
• Grandparent, great-grandparent or great-great-grandparent
• Aunt or uncle
• Brother or sister (including half-siblings, step-siblings, and adopted siblings)

You also qualify if you are:

• The current or previous spouse, partner or civil partner of anyone in the above list
• The son or daughter of the current or previous spouse, partner or civil partner of anyone in the above list

Who should not apply

Do not apply for these credits if, during the same period:

• You already have a qualifying year of National Insurance (usually because you're working or receiving other National Insurance credits)
• You're receiving Child Benefit for any child (you already get credits automatically)

Note for spouses and partners: If you live with the Child Benefit recipient and want to transfer the credits to yourself, you need to complete a different form (CF411A) instead.

Special provision for COVID-19

If your normal caring arrangements were affected by COVID-19 from March 2020 onwards, you can still apply for credits even if you provided care in a different way, such as over the telephone or by video call. This applies to the tax years 2019 to 2020 and 2020 to 2021.

When to apply

You must wait until 31 October after the end of the tax year you want to apply for. This allows HMRC to check that the parent or main carer already has a qualifying year for National Insurance purposes.

For example, if you provided childcare during the 2024/25 tax year, you must wait until after 31 October 2025 to apply.

Before you apply

The child's parent or main carer should check their National Insurance record online to confirm they have credits available to transfer.

You will need the following information to complete your application:

• Your personal details as the eligible family member
• The child's details and the specific periods you provided care
• The personal details of the child's parent or main carer (the Child Benefit recipient)

Both you and the Child Benefit recipient must sign the application form.

How to apply

To claim Specified Adult Childcare credits, you need to:

1. Gather all your information before you start (you cannot save your progress)

2. Complete form CA9176 online

3. Print the completed form

4. Post it to HMRC at the address shown on the form

The form must be countersigned by the child's parent or main carer to confirm that you provided care for their child and that they agree you can have the credits.

After you submit your application, you can check HMRC guidance for information on when to expect a reply.

Why these credits matter

National Insurance credits help protect your State Pension entitlement. If you have gaps in your National Insurance record because you've been caring for family members rather than working, these credits can help fill those gaps and ensure you qualify for the full State Pension when you retire.

Sources

• Apply for Specified Adult Childcare credits

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.