Explanatory note

These Regulations provide for an increase in various values and amounts of forms of assistance payable by virtue of Regulations made under the Social Security (Scotland) Act 2018 and make amendments to the Social Security (Invalid Care Allowance) Regulations 1976 and the Welfare Foods (Best Start Foods) (Scotland) Regulations 2019.

The Regulations come into force on 1 April 2026 with the exception of regulation 12(2) and (3) which comes into force on 5 April 2026, and regulations 2, 9, 10, 13, 14 and 16(2) which come into force on 6 April 2026.

Regulation 2 amends regulation 8(1) of the Social Security (Invalid Care Allowance) Regulations 1976 so that the value of earnings at which a person shall be treated as gainfully employed is increased.

Regulation 12(2) amends regulation 14(1) of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 so that the value of the earnings limit (in any award week) for entitlement to carer support payment is increased.

Regulation 12(4) amends regulation 27 of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 to provide when entitlement ends when an individual who is entitled to Carer Support dies.

Regulation 15 inserts regulation 2A into the Winter Heating Assistance (Pension Age) (Scotland) Regulations 2024 to treat individuals as entitled to a relevant benefit where their partner in a couple or polygamous marriage is entitled, replacing the deeming provision in paragraph (8) of regulation 10 (where it applied only for the purposes of regulation 10), which is omitted.

Regulation 17 amends regulation 17(1)(b) of the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 to correct a typographical error and clarify that it applies where an individual’s entitlement to Carer’s Allowance ceased before 15 March 2026.

The schedule contains saving and transitional provisions so that the previous values of the various forms of assistance are still payable in certain circumstances. Paragraphs 8 and 12 include transitional provision in relation to the amount of Adult Disability Payment paid at the transitional rate which was not up-rated for the year 2025/2026.