Home Responsibilities Protection

David Taylor
To ask the Chancellor of the Exchequer what recent discussions he has had with HM Revenue and Customs on retrospective applications for entitlement to home responsibilities protection in the tax years immediately after the scheme was introduced in April 1978; and if he will make a statement.

Jane Kennedy
Home responsibilities protection is provided automatically for people in receipt of child benefit, or income support with a carer's premium. In these cases, where a national insurance record does not fully reflect an individual's entitlement to home responsibilities protection there is no time limit to retrospective correction of the record.

For other groups with an entitlement to home responsibilities protection, in some cases a claim must be made within set time limits. However, retrospective applicants for home responsibilities protection for years between April 1978 and 5 April 2002 may be made at any time up to state pension age.