Social Security (Scotland) Act 2018

81 Carer’s allowance supplement

(1) The Scottish Ministers must make a payment (a “carer’s allowance supplement”) to qualifying individuals in respect of each of the following periods of each financial year—

(a) 1 April to 30 September, and

(b) 1 October to 31 March.

(2) A qualifying individual is an individual who, on the qualifying date, was—

(a) in receipt of a carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992, and

(b) resident in Scotland.

(3) The qualifying date is a date determined by the Scottish Ministers falling within the period to which the payment relates.

(4) The amount of a carer’s allowance supplement is to be calculated according to the following formula—

(JSA − CA) × 26

where—

• JSA is whichever is the higher of—

  (a)

  the weekly amount specified in regulation 79(1)(c) of the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207) as it has effect on the qualifying date, and

  (b)

  that amount as it would have effect on the qualifying date if it were adjusted for inflation in accordance with subsection (5), and

• CA is the weekly rate of carer’s allowance specified in Part 3 of schedule 4 of the Social Security Contributions and Benefits Act 1992 as it has effect in Scotland on the qualifying date.

(5) The Scottish Ministers must, before the start of each new tax year, beginning with the first new tax year beginning after this section comes into force—

(a) calculate what the weekly amount specified in regulation 79(1)(c) of the Jobseeker’s Allowance Regulations 1996 (“the JSA Regulations”) would be if it were adjusted for inflation,

(b) publish a statement explaining how they have calculated inflation for this purpose.

(6) In calculating the amount for the purpose of subsection (5)(a), the Scottish Ministers may take account of any change in the weekly amount specified in regulation 79(1)(c) of the JSA Regulations since this section came into force.

(7) For the purposes of subsection (5), a tax year means a period beginning with 6 April in one year and ending with 5 April in the next.

(8) The Scottish Ministers may by regulations modify this section so as to modify who is a qualifying individual for the purposes of this section.