Two statutory age tests read the wrong State Pension age status.
1. The qualifying age for State Pension Credit. State Pension Credit Act 2002 s.1(6): "the qualifying age" means (a) for a woman, pensionable age; (b) for a man, "the age which is pensionable age in the case of a woman born on the same day as the man". Pension Credit (s.1(2)(b), s.4(1A)), Universal Credit (Welfare Reform Act 2012 s.4(1)(b) and (4)), Housing Benefit (reg 5 of SI 2006/213 and SI 2006/214; SI 2014/1230 reg 6A(4)), the pension-age Council Tax Reduction schemes (SI 2012/2885 reg 3; SI 2013/3029 reg 3; SSI 2012/319 reg 12), Income Support (SSCBA 1992 s.124(1)(aa)) and Winter Fuel Payment (SI 2000/729 reg 2(1)(b), until 16 September 2024) all use this qualifying age. The model uses is_SP_age, the person's own pensionable age. The two differ for men born before 6 December 1953, whose pensionable age is 65 (Pensions Act 1995 Sch 4 para 1 rule (1)), so model years up to 2018-19 are affected. Example: a man born 6 April 1952 reached the qualifying age on 6 May 2014. In 2016-17 the model treats him as working-age (UC-eligible, no Pension Credit) when the law gives him Pension Credit.
2. Class 4 National Insurance. SI 2001/1004 reg 91(a) excepts an earner who "at the beginning of a year of assessment is over pensionable age". ni_class_4 and ni_class_4_main use defined_for = "ni_liable", which is status on 6 October, the middle of the year. So someone who reaches State Pension age between 6 April and 6 October is wrongly excepted for that year. Example: a person born 6 June 1960 reaches it on 6 September 2026 and should pay Class 4 for 2026-27 (HMRC NIM24510).
Builds on #1899 (State Pension age by date of birth).
Two statutory age tests read the wrong State Pension age status.
1. The qualifying age for State Pension Credit. State Pension Credit Act 2002 s.1(6): "the qualifying age" means (a) for a woman, pensionable age; (b) for a man, "the age which is pensionable age in the case of a woman born on the same day as the man". Pension Credit (s.1(2)(b), s.4(1A)), Universal Credit (Welfare Reform Act 2012 s.4(1)(b) and (4)), Housing Benefit (reg 5 of SI 2006/213 and SI 2006/214; SI 2014/1230 reg 6A(4)), the pension-age Council Tax Reduction schemes (SI 2012/2885 reg 3; SI 2013/3029 reg 3; SSI 2012/319 reg 12), Income Support (SSCBA 1992 s.124(1)(aa)) and Winter Fuel Payment (SI 2000/729 reg 2(1)(b), until 16 September 2024) all use this qualifying age. The model uses
is_SP_age, the person's own pensionable age. The two differ for men born before 6 December 1953, whose pensionable age is 65 (Pensions Act 1995 Sch 4 para 1 rule (1)), so model years up to 2018-19 are affected. Example: a man born 6 April 1952 reached the qualifying age on 6 May 2014. In 2016-17 the model treats him as working-age (UC-eligible, no Pension Credit) when the law gives him Pension Credit.2. Class 4 National Insurance. SI 2001/1004 reg 91(a) excepts an earner who "at the beginning of a year of assessment is over pensionable age".
ni_class_4andni_class_4_mainusedefined_for = "ni_liable", which is status on 6 October, the middle of the year. So someone who reaches State Pension age between 6 April and 6 October is wrongly excepted for that year. Example: a person born 6 June 1960 reaches it on 6 September 2026 and should pay Class 4 for 2026-27 (HMRC NIM24510).Builds on #1899 (State Pension age by date of birth).