Refund of voluntary National Insurance contributions – important information

The Pensions Act 2007, which became law on 26 July 2007, and the Pensions Act (Northern Ireland) 2008 which became law on 11 February 2008 made changes to the UK State Pensions systems. As a result of these changes you may be entitled to a refund of voluntary National Insurance contributions.

The changes will normally only affect you if you reach State Pension age on or after 6 April 2010.

When you are entitled to a refund of National Insurance contributions

HM Revenue & Customs (HMRC) accepts that you are entitled to a refund of voluntary National Insurance contributions if you satisfy all the following conditions:

You reach State Pension age on or after 6 April 2010.
You paid voluntary National Insurance contributions on or after 25 May 2006 (the date the Pensions White Paper was published) but before 26 July 2007 (the date the Pensions Act 2007 was passed) or, if living in Northern Ireland, you paid voluntary National Insurance contributions on or after 25 May 2006 but before 11 February 2008 (the date the Pensions Act (Northern Ireland) 2008 was passed).
You were not aware of the (then proposed) changes when you paid. This means that at the time you paid the voluntary National Insurance contributions HMRC had not sent you information about the (then proposed) changes.

As a result of the First-tier Tribunal (Tax)’s decision in Osborne & Others v HMRC (Opens new window) you can also have a refund if all of the following apply:

you reach State Pension age on or after 6 April 2010
you paid voluntary National Insurance contributions on or after 26 July 2007 (the date the Pensions Act 2007 was passed) or, if living in Northern Ireland, you paid voluntary National Insurance contributions on or after 25 May 2006 but before 11 February 2008 (the date the Pensions Act (Northern Ireland) 2008 was passed)
you already had 30 (or more) qualifying years for your basic State Pension (and therefore entitlement to full basic State Pension) when you paid voluntary National Insurance contributions
you paid the voluntary National Insurance contributions only to increase the rate of your basic State Pension

Find out how to claim a refund of voluntary National Insurance contributions