# Social Security (Scotland) Act 2018, Section 70: Liability of deceased's estate


(1) The value of funeral expense assistance given in connection with an individual's funeral is to be treated as a funeral expense that the individual's estate is liable to pay the Scottish Ministers.
(2) If the assistance was given in a form other than money, its value for the purposes of this section is what giving it cost the Scottish Ministers (excluding any administration costs).

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Source: https://www.legislation.gov.uk/asp/2018/9/section/70 (the official version)
Page: https://openlegislation.uk/social-security-scotland-act-2018/section-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.