People who already have a qualifying year of National Insurance – which would normally be because they work or receive other NI credits – should not apply. People wanting to check whether there are gaps in their National Insurance record can do so online.
The recipients of Child Benefit for the child should not apply for Specified Adult Childcare credits themselves, as they already get credits through Child Benefit. People who are the partner of, or live with, a Child Benefit recipient and are looking to transfer the credits from their spouse or partner to themselves should also not apply.
Since Specified Adult Childcare credits work by transferring the NI credit attached to Child Benefit from the Child Benefit recipient to a specified adult, there is only one credit available for each Child Benefit recipient helped by a relative, not for each under 12 cared for.
As an example, if two grandparents cared for their daughter’s two children, only one credit is available for transfer, and the Child Benefit recipient must decide who should get it. However, if two grandparents are caring for their daughter’s child and their son’s child, there are likely to be two credits available.