The provisions in this article apply broadly to persons that reach retirement age before 6 April 2016 who wished to make additional contributions before 5 April 2017.
To be eligible to pay the Class 3A contributions, a person will need to meet two conditions1. These are that:
- Ìý
(a)ÌýÌýÌýÌý the person has reached, or is due to reach, state pension age before 6 April 2016; and
- Ìý
(b)ÌýÌýÌýÌý the person is, or will be, entitled to some form of pension under the old retirement pension rules
Provided that there is an entitlement to 'some form of pension' (condition (b) above), it is possible for someone with no additional state pension to pay Class 3A contributions and thus be paid additional state pension.
The provisions of the Pensions Act 2014 relating to the introduction of Class 3A contributions were brought fully into force on 12 October 20152. From that date an eligible person in Great Britain may pay a Class 3A contribution in return for a unit of additional pension3.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:29