Here is an example:

Anup gives up work on 5 November 2003 to look after his disabled brother. He cares for his brother until 10 April 2006, when he gets a full-time job and someone else takes over as his brother’s carer. Anup puts in a claim for his Home Responsibilities Protection as soon as he goes back to work, before he forgets to claim. Anup needs to claim Home Responsibilities Protection for the 2004/05 and 2005/06 tax years. He needs to do this within set timescales. See How do I claim Home Responsibilities Protection?.

By claiming Home Responsibilities Protection, Anup will protect his basic State Pension and will also build up additional State Pension through the State Second Pension for each full tax year he was caring for his brother. This means he will qualify for State Second Pension for the two full tax years from 6 April 2004 to 5 April 2006. This will be worth about £2 a week extra on his additional State Pension.

If Anup had been receiving Carer’s Allowance, he would not have needed to claim Home Responsibilities Protection. His basic State Pension would have been protected by National Insurance credits and he would automatically have built up State Second Pension, through Carer’s Allowance, for each full tax year of caring.