Item 2.2.4

2.2.4 Supplementary benefit for spouse

Applies to the income year 2017

This item shows how much you have received in supplementary benefit for spouse from the National Insurance Scheme and private pension schemes.

Does this item concern me?

The item concerns everyone who is a receiver of a supplementary benefit for spouses from the National Insurance Scheme and private pension schemes.

The supplementary benefit for spouses is a supplement for providers that you receive from NAV or a private pension scheme if you meet the requirements of the benefit. This item will normally be relevant if you are a pensioner and you are married to a spouse who has a low income. This supplement is considered to be a taxable income.

The supplementary benefit for spouses from the National Insurance Scheme, which is paid out to recipients of old-age pension and early retirement pension (AFP), is tax-free if the effective date for the spouse supplement was implemented before 1 January 2011.

Please note that if this benefit is paid out to a receiver of disability pensions from the National Insurance Scheme that provides for their spouse in accordance with transitional arrangements, the supplement is not covered under this item. In this case the amount is covered under item 2.1.10.

How do I enter this in my tax return?

The item will normally be pre-completed with the amount that you received as a supplementary benefit for spouses. The amounts are based on amounts reported by NAV and/or other private pension schemes. Please check that everything is correct.

The amounts you should compare the reported amounts to will be shown in the annual statement of earnings, allowance and tax. You will receive this statement from NAV and/or other private pension schemes in January or February.

If the amount shown is wrong, you must correct it in the tax return. You should also contact the organisation that paid the benefit to ensure that the annual statement and the reporting of the supplementary benefit for spouses are correct.

Documentation requirements

You do not need to send us documentation of this. If you alter, delete or add information concerning supplementary benefit for spouse, you must be able to document this through an annual statement from NAV and/or the disburser of the supplement, if we ask for it.

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