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The Specified Adult Childcare credits scheme is designed to protect the pensions of grandparents who retire early to help care for grandchildren so their parents can go back to work.
As a parent who gets Child Benefit for a child under 12, you automatically get NI credits towards your state pension. You no longer need the NI credits when you return to work. You can choose to transfer the credits to a grandparent or another relative who's caring for your child.
To claim Specified Adult Childcare credits you must be:
The parent or main carer of the child you're caring for must: