Carers' Credits replace HRP - May 2010
Home Responsibilities Protection (HRP) will be replaced with effect from 6th April 2010 by new carers' credits. These are actual Class 3 national insurance credits and will be governed by the Social Security (Contributions Credits for Parents and Carers) Regulations 2010, SI 2010/19.
The main group of recipients of these credits will be those in receipt of child benefit for a child under the age of 12. As with HRP, the new credit will be given automatically to those receiving child benefit in their own name. Partners and foster carers wishing to receive the credit must make an actual claim to HMRC. In the case of other carers an actual claim must be made to the Department for Work and Pensions. In either case the time limit to claim is generally the end of the tax year following that in which the week or weeks subject to the claim fall.
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