“For example, if two grandparents are caring for their daughter’s two children, there is only one credit available for transfer and the Child Benefit recipient must decide who should have the credit.
“However, if the grandparents are caring for their daughter’s child and their son’s child, there are likely to be two Child Benefit recipients and therefore two credits available for transfer.”
Eligible people will receive a Class 3 NI credit for each week or part week they cared for the child.
These contributions help build entitlements to the state pension, and can therefore help to stop gaps in one’s NI record.
Experts estimate this could be worth up to £2,340 in state pension.