Explanatory note

Regulations 2, 3, 4, 5(2), 5(3), 5(4)(a), 8 and 9 make miscellaneous amendments to the following instruments:

• the Early Years Assistance (Best Start Grants) (Scotland) Regulations 2018,

• the Welfare Foods (Best Start Foods) (Scotland) Regulations 2019,

• the Funeral Expense Assistance (Scotland) Regulations 2019,

• the Scottish Child Payment Regulations 2020,

• the Winter Heating Assistance (Low Income) (Scotland) Regulations 2023,

• the Winter Heating Assistance (Pension Age) (Scotland) Regulation 2024.

These Regulations remove from these instruments any:

• definitions of child tax credit and working tax credit,

• reference to a person who has been awarded child tax credit as being regarded as a dependent of another individual,

• reference to child tax credit and working tax credit as being benefits which confer entitlement,

• references to child tax credit in relation to procedural matters.

Regulations 5(4)(b) and 6(2) make amendments to the Scottish Child Payment Regulations 2020 and the Carer’s Allowance Supplement and Young Carer Grants (Residence Requirements and Procedural Provisions) (EU Exit) (Scotland) Regulations 2020 to provide for the First-tier Tribunal’s powers when determining appeals.

Regulation 7 amends the Social Security Information-sharing (Scotland) Regulations 2021 to reflect that discretionary housing payments are payable under Part 5 of the Social Security (Scotland) Act 2018, which Part was commenced on 1 April 2024.

Regulations 10 to 13 make saving provisions to account for any individual who receives a backdated child tax credit or working tax credit.

Regulations 14 and 15 make saving provisions in connection with regulations 5(4)(b) and 6(2).

Regulation 16 provides a definition of “hearing” for the purposes of regulations 14 and 15.