Appealing a decision on the cost of UK national insurance

I lived and worked in the UK continuously from September 1988 to late March 1997 (8.5 years). When I returned to Ireland I immediately took up employment in early April 1997, first as an employee and then became self-employed from 2006 until now.

I have, therefore, been continuously employed/self employed both before I left the UK and since I returned to Ireland. I believed I was definitely eligible for the Class 2 National Insurance contributions.

I submitted my Form CF83 online in August 2024. I finally got a response earlier this month stating that I can pay Voluntary Contributions for 18 years (2006 – 2024) but at the much more expensive Class 3 rate.

The response also stated that if I want to know if I can pay contributions at the cheaper Class 2 rate, I have to write back to them with a lot of additional information which was not requested on the Form CF83 – or mentioned anywhere on their website or in any other guidance I have read about making this application – such as: annual tax/earnings certificates, wage slips, copy of contracts, certificate of self employment registration, letter from my accountant confirming periods of employment/self employment ... etc.

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I am particularly confused by the request for information on my earnings as I have not seen any reference to this pension contribution application being means tested. It would be helpful to know if you have come across this response before and have any advice on dealing with it?

Ms BB

Given the impending deadline for the voluntary purchase of national insurance for years dating back to 2006 and the huge number of Irish people affected because they worked in the UK for some years, we are running a series of questions each day in the run-up to the April 5th deadline.

Your query is a classic illustration of the confusion that seems to be endemic in this process. I am not sure whether it is because the UK department of work and pensions, the UK tax authorities are simply overwhelmed by the sheer weight of applications or because some case workers are confused on how it applies to people who are no longer in the UK, but they simply do not require all these details.

The default position of the system, as far as I can see, is to assess applications on the basis of Class 3 contributions which, as you say, are more expensive – at £17.45 for every week you are buying back rather than the £3.45 a week for Class 2 contributions.

What generally happens, in my experience, is that when the online form gets to a certain stage, it tells you that you might be eligible for Class 2 and sends you off (in my case to a dead end) to pursue that possibility.

But the bottom line is that if you were working in UK up to the point when you left in March 1997 and were then paying PRSI here, especially from the 2006 date, you are entitled to the cheaper Class 2 rate.

Now, it is perfectly reasonable for the case worker to seek additional information to satisfy themselves that you can corroborate what you say about your employment in Ireland, especially that self-employment from 2006. They have no direct way to check that themselves.

John Ring at XtraPension in Galway, which has been focusing on this issue, notes that HMRC’s NI38 Guidance notes state: “If possible, supply documentary evidence to support your employment position abroad.” As he says, that’s really all they’re looking for.

And your PRSI records provides that proof. It will show that you have been actively paying PRSI for the periods concerned. It won’t disclose your earnings, however – and there is no reason that you should have to.

If you already have your PRSI record, scan it in and send it back to them. Otherwise, the fastest way you can access it is through MyWelfare.ie if you have a verified GovID or by contacting the Department of Social Protection’s PRSI records section.

[ Will paying voluntary UK national insurance cancel out my PRSI payments?Opens in new window ]

You can call them on 0818 690690 (option 1) or write to them at: PRSI Records Section, Department of Social Protection, McCarter’s Road, Buncrana, Donegal, Co Donegal, F93 CH79. I have also used an email address: contributionstatement@welfare.ie.

Finally, although your application clearly seems to be in the system, I am advising everyone to register for a callback by filling in the online form here, taking a screenshot of it and sending it. The British authorities have accepted that anyone filing that form by the deadline will be considered to be eligible for the scheme.

Over the coming days, we will talk about concerns over delays in hearing back on your application and missing national insurance numbers, among other things.

Please send your queries to Dominic Coyle, Q&A, The Irish Times, 24-28 Tara Street Dublin 2, or by email to dominic.coyle@irishtimes.com with a contact phone number. This column is a reader service and is not intended to replace professional advice