NI credits for grandparents who look after children

Q: What does a typical claim look like?

Illustration only. Sue is 61, retired early and is below State Pension age. Her daughter Kate works full time and is registered for Child Benefit for her son, aged three, whom Sue looks after every Tuesday and Thursday. Kate's salary gives her a qualifying year for 2025 to 2026 without the Child Benefit credit. From 1 November 2026 Sue and Kate can complete CA9176 for 2025 to 2026, and Sue receives a Class 3 credit for each week in which she provided care. If Sue's husband also helps, only one of them can have the credit for each week. Where Sue's record is short of the full new State Pension, each additional qualifying year adds about £6.89 a week. Buying the same year with voluntary Class 3 contributions would cost £18.40 a week at the 2026 to 2027 rate.

Q: What are the common mistakes?

Applying too early. HMRC says you must wait until 31 October after the tax year, because it cannot check the parent's record before then. Two relatives claiming the same weeks. One claim, one credit, one person per week. A parent who needs the credit. If the parent is not working, the credit stays with them. Caring after State Pension age. Weeks after you reach State Pension age do not count. Applying when you already have a qualifying year. The credit adds nothing to a year that already counts. The full range of credits, including Carer's Credit for adults caring 20 hours or more a week, is listed in our guide to National Insurance credits. If HMRC opens a check into your return, tax investigation insurance pays your accountant's fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote. See also: Form CA9176: Specified Adult Childcare Credits.

A grandparent or other close relative who looks after a child under 12 can take over the Class 3 National Insurance credit that the child’s parent gets for claiming Child Benefit, as long as the parent does not need it because they already have a qualifying year. These are called Specified Adult Childcare credits. The relative and the parent apply together on form CA9176, and only after 31 October following the end of the tax year concerned.

Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.

See my price in 2 questions How the cover works Accountant? Offer cover to your clients or call 01795 841 310

What are Specified Adult Childcare credits?

They are Class 3 National Insurance credits introduced on 6 April 2011 and set out in regulation 9F of the Social Security (Credits) Regulations 1975. HMRC describes them as a transfer of the weekly credit that a parent or main carer gets as the Child Benefit recipient to an eligible family member who provided care for the child. The relative gets a Class 3 credit for each week or part week in which they provided care.

Class 3 credits count towards the State Pension only. They are aimed at people below State Pension age who have given up work, cut their hours or never had a full contribution record because they look after grandchildren, nieces, nephews or younger siblings. The parent’s own route to credits is explained in claiming Child Benefit just for the NI credits.

Who counts as an eligible family member?

The Schedule to the 1975 Regulations lists who can qualify. In HMRC’s words, you are eligible 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, step and adopted siblings

The current or previous spouse, civil partner or partner of anyone on that list also counts, as does the son or daughter of such a spouse or partner. So a step grandmother, or the former partner of an aunt, can qualify. Friends and neighbours cannot, however much care they give.

A spouse or partner who lives with the Child Benefit recipient does not use this scheme. They apply to transfer the credit on form CF411A instead.

Worried about an HMRC check? Tax investigation insurance pays your accountant’s fees if HMRC opens an enquiry or compliance check. Solar Protect cover pays up to £100,000 with no excess. It never pays tax, interest or penalties.

From £108.75 a year (£9.06 a month) for individuals, £117.57 for sole traders and £207.50 for companies and partnerships, including IPT and the £20 admin fee.

See my price in 2 questions or call 01795 841 310.

★★★★★ Rated 4.9 out of 5 on Trustpilot from over 160 reviews

What conditions must be met?

HMRC’s guidance says you can apply as long as:

you are an eligible family member who provided care for a child aged under 12
you were 16 or over and under State Pension age when you provided the care
you are ordinarily resident in the UK, but not the Channel Islands or the Isle of Man
the child’s parent or main carer has claimed Child Benefit but does not need the credits themselves
the parent or main carer agrees and countersigns the form

“Does not need the credits” has a precise meaning. Regulation 9F(7) requires the Child Benefit recipient’s earnings factors, ignoring the credit they get from Child Benefit itself, to exceed the qualifying earnings factor for the year. In practice the parent must have a qualifying year from their own work or from other credits. If the parent has stopped work and is relying on the Child Benefit credit, there is nothing spare to transfer.

HMRC also says you should not apply for a period in which you already have a qualifying year, usually because you work or get other credits, or in which you receive Child Benefit for any child and already get credits automatically.

Regulation 9F does not set a minimum number of hours of care. The test is whether you provided care for the child in the week.

How many credits are there to share?

This is the rule that surprises families most. HMRC says there is only one credit available for each Child Benefit claim, however many children are on it. Regulation 9F(5) adds that only one person can be credited for any week.

Two grandparents who look after their daughter’s two children share one Child Benefit claim, so there is one credit. The daughter decides who gets it.
Grandparents who look after their daughter’s child and their son’s child are likely to be dealing with two claims, so two credits are available.
If nobody has claimed Child Benefit for the child, there is no credit to transfer and none can be awarded.

That last point is a good reason for a high earning parent to claim and opt out of the payments rather than not claim at all. See should you stop Child Benefit payments.

When and how do you apply?

You must wait until 31 October after the end of the tax year you are applying for, because HMRC needs to check that the parent already has a qualifying year. Regulation 9F(8) also requires the application to be received after the end of the tax year and to give the child’s name and date of birth and the weeks of care.

The parent checks their National Insurance record online to confirm the year qualifies without the Child Benefit credit.
Gather your details, the child’s details and periods of care, and the parent’s details. The form is filled in online and progress cannot be saved.
Complete form CA9176, print it, and both of you sign the declaration.
Post it to HMRC at the address on the form.

HMRC accepts that care in 2019 to 2020 and 2020 to 2021 may have been given differently because of COVID 19, for example by telephone or video, and you can still apply for those years.

What does a typical claim look like?

Illustration only. Sue is 61, retired early and is below State Pension age. Her daughter Kate works full time and is registered for Child Benefit for her son, aged three, whom Sue looks after every Tuesday and Thursday. Kate’s salary gives her a qualifying year for 2025 to 2026 without the Child Benefit credit. From 1 November 2026 Sue and Kate can complete CA9176 for 2025 to 2026, and Sue receives a Class 3 credit for each week in which she provided care. If Sue’s husband also helps, only one of them can have the credit for each week.

Where Sue’s record is short of the full new State Pension, each additional qualifying year adds about £6.89 a week. Buying the same year with voluntary Class 3 contributions would cost £18.40 a week at the 2026 to 2027 rate.

What are the common mistakes?

Applying too early. HMRC says you must wait until 31 October after the tax year, because it cannot check the parent’s record before then.
Two relatives claiming the same weeks. One claim, one credit, one person per week.
A parent who needs the credit. If the parent is not working, the credit stays with them.
Caring after State Pension age. Weeks after you reach State Pension age do not count.
Applying when you already have a qualifying year. The credit adds nothing to a year that already counts.

The full range of credits, including Carer’s Credit for adults caring 20 hours or more a week, is listed in our guide to National Insurance credits.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.