Peter Jackson

As Executor to my Civil Partner's Estate, my partner Andrew made a Voluntary Payment in July 2022 of £ 2,025 to 'top up' missing NI contributions. This followed an extensive Government campaign to fill without delay any unallocated years to ensure a full State Pension, here due to start in October this year, 2024. Unfortunately Andrew died in October 2023 after a short and unexpected illness. It would seem therefore not unreasonable to request that this unused and unallocated £ 2,000 contribution, prior to first drawing his State Pension, is refunded to his Estate due to his unexpected death. The claim has been rejected by 'PT Operations' , under their interpretation of the Social Security Regs 2001, which currently allows only two cicumstances for the refund of Class 3 NICs - (1) Precluded (here rejected as the deceased was entitled to make a voluntary contribution) and (2) Error (here rejected as no error was made). This seems unfair -- surely the Death of a Contributor would also be a reasonable, and third, circumstance as well for refund, particularly before any draw is made on the State Pension? Maybe this circumstance has not been considered ?? Would much appreciate your views on this --