As explained in NIM25101, an individual who satisfies conditions of eligibility can pay Class 3 NICs for a tax year which is not a qualifying year (“QY“). Such a non-QY must be:
This means that an individual who otherwise satisfies the
conditions of eligibility for paying Class 3 NICs under section 13A
cannot pay such NICs under that section for a tax year for which
they are still in time to pay Class 3 NICs under section 13. That
is, payment can only be allowed under section 13A if it is too late
for a payment to be made under section 13.
Example 1
It is March 2009. Mrs A reached State Pension age
(“SPA”) on 12 August 2008 at age 60. She has 37 QYs out
of the 39 that she needs for a full basic SP (“BSP“).
This gives her a 95% BSP.
Both the 2006/07 and 2007/08 tax years are non-QYs. By
virtue of regulation 48(3)(b) the time limits for paying Class 3
NICs for these years are 5 April 2013 and 5 April 2014 respectively
(see
NIM25028).
As neither of those time limits has passed, she is not
entitled to pay Class 3 NICs for either of them under section 13A.
But she is entitled to pay Class 3 NICs for either year under
section 13 (
NIM25001).
Example 2
It is April 2009. Mr P reached SPA on 2 March 2009 at age
65. He has 38 QYs out of the 44 that he needs for a full BSP. This
gives him an 87% basic SP.
The only non-QYs from 6 April 1975 are the 1975/76, 1980/81,
1981/82, 2003/04, 2004/05 and 2005/06 tax years. If he wishes to do
so, Mr P can pay Class 3 NICs for those years as follows:
| Tax year | Class 3 NICs payable under… |
| 1975/76 | Section 13A |
| 1980/81 | “ |
| 1981/82 | “ |
| 2003/04 | Section 13 |
| 2004/05 | “ |
| 2005/06 | “ |
For:
