This consultation seeks views to inform two National Insurance (NI) credits changes we are legislating for by April 2011:

• introducing new NI credits for grandparents and certain other adult family members who provide familial childcare for children under the age of 12, from the 2011/12 tax year; and
• bringing to an end, awards of NI credits for the tax year in which people reach age 16 and the two following tax years – Starting Credits – to have effect from 6 April 2010.

We would like to hear from all who are interested, particularly those representing:

• childcare providers to help define who should be included in the list of adult family members who provide familial child care (an example question is “Should a former spouse or former civil partner remain a step-parent?”); and
• the bereaved to help define how we protect the position of people whose entitlement to Bereavement Benefits may be impacted as a result of the cessation of awards of Starting Credits.