Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Simplification update – January 2024, published 16 January 2024, when she plans to implement changes to National Insurance credits for parents who did not claim Child Benefit.

I can confirm that the new National Insurance (NI) credit for parents who did not claim child benefit due to the High-Income Child Benefit Charge will be implemented as planned from April 2026 to ensure that affected parents and carers do not miss out on building entitlement to the State Pension.