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Written question asked by Victoria Collins (Liberal Democrat) on Friday, 27 February 2026, in the House of Commons. It was due for an answer on Tuesday, 3 March 2026. It was answered by Torsten Bell (Labour) on Monday, 9 March 2026 on behalf of the Treasury.


Voluntary Contributions: British Nationals Abroad

Question

To ask the Chancellor of the Exchequer, what consideration her Department gave to transition arrangements for UK citizens living abroad who have been making voluntary Class 2 National Insurance contributions but have not yet qualified for a full State Pension.

Answer

The changes to voluntary National Insurance contributions policy announced at Budget retain routes for individuals living outside of the UK to fill gaps in their NI records by paying Class 3 NICs, which allows individuals to continue to build entitlement to the UK State Pension.

This includes transitional arrangements for existing voluntary Class 2 and 3 customers to not be subject to the new 10-year qualifying conditions.

The removal of access to voluntary Class 2 NICs applies for the 2026/27 tax year onwards, and does not affect the ability of any customer to pay voluntary Class 2 NICs for periods abroad prior to 6 April 2026.


Secondary information

Type
Written question
Reference
116651
Session
2024-26
Subjects
British nationals abroad Voluntary contributions
Link
View this Written question on www.parliament.uk