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Specified Adult Childcare credits work by transferring the NI credit attached to Child Benefit from the Child Benefit recipient to a family member who is providing care for a related child under 12.
Therefore, if no one has claimed Child Benefit for the child there is no attached NI credit to transfer and Specified Adult Care credits cannot be awarded.
The recipient will receive a Class 3 NI credit for each week or part week they cared for the child.
These help to build entitlement to the state pension and, until April 2017, certain bereavement benefits.