Living in Ireland with UK National Insurance gaps: what buying the missing years is worth
Someone in Ireland with 20 UK qualifying years and gaps from 2020–21 to 2026–27 can buy 7 years for £6,614.40 as Class 3, lifting their UK State Pension from £137.89 to £186.15 a week: £2,509.52 a year more, paid back in 2.6 years. If they worked in the UK just before leaving and work in Ireland, Class 2 for the years up to 2025–26 cuts the bill to £2,087.80, paid back in 0.8 years. Ireland lets them keep all of it: the UK pension rises each April there, and the Irish contributory pension is not cut for it. 2020–21 closes on 5 April 2027.
Two Irish households, worked out
| Household | Years bought | Cost | UK pension a week | Kept a year in Ireland | Payback |
|---|---|---|---|---|---|
| 20 UK years, moved to Ireland, gaps 2020–21 to 2026–27, Class 3 | 7 | £6,614.40 | £137.89 to £186.15 | £2,509.52 | 2.6 years |
| The same, but worked in the UK right before leaving and works in Ireland (Class 2 up to 2025–26) | 7 | £2,087.80 | £137.89 to £186.15 | £2,509.52 | 0.8 years |
Worked out by the engine behind our calculator. Pension = qualifying years ÷ 35 × the full new State Pension of £241.30 a week (2026–27). People with years before April 2016 may have a different starting amount: the Future Pension Centre’s forecast is the one that counts.
Check your own record with the voluntary NI from abroad calculator: pick Ireland, enter your years, and it lists which years you can buy, the class, each cost and each deadline.
Year by year: Class 3 or Class 2
The second household saves £4,526.60 because Class 2 is so much cheaper. It is open only for the years up to 2025–26, and only if you worked in the UK immediately before leaving and work while in Ireland. Recent years are charged at their original, lower rate; older ones at this year’s rate.
| Tax year | Class 3 (first household) | Class 2 where allowed (second) | Last day to pay |
|---|---|---|---|
| 2020–21 | £956.80 | £189.80 | 5 April 2027 |
| 2021–22 | £956.80 | £189.80 | 5 April 2028 |
| 2022–23 | £956.80 | £189.80 | 5 April 2029 |
| 2023–24 | £956.80 | £189.80 | 5 April 2030 |
| 2024–25 | £907.40 | £189.80 | 5 April 2031 |
| 2025–26 | £923.00 | £182.00 | 5 April 2032 |
| 2026–27 | £956.80 | Class 3 only: £956.80 | 5 April 2033 |
A full year is 52 weeks. From 2026–27 you can buy Class 3 from abroad only after 10 years in a row living in the UK or 10 years of UK-paid contributions, unless you applied before 6 April 2026 to pay 2024–25 or 2025–26. Both households have 20 UK years, so they pass.
What living in Ireland changes
- The UK pension rises each April. Ireland is an EEA country on the UK’s list of places where the yearly increase is paid. The years you buy are raised with the rest.
- Your Irish contributory pension is not cut. The Irish State Pension (Contributory) is not means-tested, so the UK pension sits on top of it.
- UK years can help in Ireland too. Under the UK-Ireland social security convention, UK years can count towards the Irish pension. The Irish State Pension with years abroad calculator shows what that is worth.
- Irish tax, but no USC. Ireland taxes a UK pension as income; foreign State pensions are not liable to USC (Revenue). Our UK pension taxed in Ireland checker covers State, workplace and government pensions.
The 5 April 2027 deadline
- 2020–21 closes on 5 April 2027: after that this gap year can never be filled.
- If the first household waits past that date, it loses 2020–21 and pays £184.60 more for the other years, at the 2027–28 rates announced at Budget 2026. The Class 2 household would lose 2020–21 and pay £46.80 more.
The full timeline is in the 5 April 2027 deadline explained.
What people get wrong
- “The UK pension will cut my Irish one.” Not the contributory pension: it is not means-tested.
- “It will be frozen.” That happens in Canada, Australia and New Zealand, not in Ireland.
- “Class 3 is the only option.” For years up to 2025–26 you may qualify for Class 2 at £3.65 a week. In our example that is £2,087.80 instead of £6,614.40.
- “I can pay any old year.” You can only pay for the past six years. 2020–21 is the oldest still open, and its last day is 5 April 2027.
- “I should pay now and sort it out later.” Wait for HMRC’s letter with the amount and a payment reference before you pay anything.
How to buy the years from Ireland
- Check your National Insurance record and State Pension forecast on GOV.UK. Our UK State Pension age and forecast reader explains what the forecast means.
- Note the gap years from 2020–21 onwards and work out the class for each with the calculator.
- Apply to pay for time abroad with form CF83 online. Ask the Future Pension Centre which years would raise your pension before you pay.
- When HMRC writes with the amounts and the reference, pay 2020–21 first.
The wider rules, and how other countries treat the pension, are in UK State Pension from Ireland and abroad.
Frequently asked questions
Does my UK State Pension go up each year if I live in Ireland?
Yes. Ireland is on the UK’s list of countries where the yearly increase is paid, so the UK State Pension rises each April while you live there. A year you buy now adds about £6.89 a week at today’s full rate, and that amount is raised with the rest of the pension.
Will a UK pension reduce my Irish State Pension (Contributory)?
No. The Irish State Pension (Contributory) is not means-tested, so a UK State Pension does not reduce it. Your UK years can also count towards the Irish pension under the UK-Ireland social security convention.
Is the UK State Pension taxed in Ireland?
Ireland taxes a UK pension as income; foreign State pensions are not liable to USC (Revenue). So you pay Irish income tax on it, but no USC.
Can I still pay Class 2 from Ireland?
For tax years up to 2025–26, yes, if you worked in the UK immediately before you left and you work in Ireland. It costs £3.65 a week against £18.40 for Class 3. From 2026–27 only Class 3 is open for time abroad.
What is the last date to fill my oldest gap?
2020–21 is the oldest year still open. It must be paid by 5 April 2027. After that it can never be filled.
Related
- Voluntary NI from abroad calculator: your years, class, cost, deadlines and what you keep in Ireland.
- UK State Pension from Ireland and abroad · the 5 April 2027 deadline · State Pension age and forecast reader
- The 10-year test: who can still buy Class 3 from abroad from 2026 to 2027, and the old 3-year rule.
- Irish State Pension with UK years · is my UK pension taxed in Ireland?
- Other countries: UK State Pension in New Zealand · in Australia · in Canada · in the US
Sources
- GOV.UK: Voluntary National Insurance (rates, the six-year limit, deadlines) and if you live or work abroad (Class 2 ended, the 10-year test)
- GOV.UK: countries where the State Pension rises
- Citizens Information: State Pension (Contributory)
- Revenue: foreign pensions
Read 13 November 2026. General information, not advice; it cannot see your National Insurance record. Only the Future Pension Centre can confirm which years count and what to pay.
Cite or link to this article
DecisionsCalc (2026). UK State Pension in Ireland: Buying Missing NI Years. https://decisionscalc.com/articles/uk-state-pension-living-in-ireland/
You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it.
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