State pension obtained

The appellant disagreed with HMRC’s decision that she had been liable to pay married women’s reduced rate of National Insurance (NI) contributions between 1975 and 1988 – as a result of which she was prevented from qualifying for home responsibilities protection (HRP) and consequently was not entitled to a full state pension.

The tribunal noted that married women were not entitled to pay contributions when the NI scheme was introduced in 1948. Employed married women were liable to pay Class 1 contributions unless they elected not to do so and a self-employed married woman was not liable to pay Class 2 or Class 3 contributions unless she elected to do so.

Married women who had previously chosen not to pay became liable from April 1975 to pay married women’s reduced rate contributions and a married woman could elect to pay the reduced rate until 11 May 1977. After...