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The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023

Type Scottish-Statutory-Instrument
Publication 2023-10-25
Last updated 2025-11-16
State In force
Jurisdiction Scotland
Department King's Printer for Scotland
Source legislation.gov.uk
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articles Not indexed
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  • (a) the amount of Class 2 contributions payable under section 11(2) or, as the case may be, 11(8) of the 1992 Act at the rate applicable at the date on which a determination relating to the individual’s entitlement to Carer Support Payment is made by the Scottish Ministers under these Regulations or, as the case may be, on appeal by the First-tier Tribunal for Scotland, except where the individual’s chargeable income is equal to or less than the amount specified in section 11(4)(a) of that Act (lower profits threshold) for the tax year in which that date falls; but if the assessment period is less than a year, the amount specified for that year is reduced pro rata, and
  • (b) the amount of Class 4 contributions (if any) which would be payable under section 15 of the 1992 Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable at the date on which a determination relating to the individual’s entitlement to Carer Support Payment is made by the Scottish Ministers under these Regulations or, as the case may be, on appeal by the First-tier Tribunal for Scotland, on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year in which that date falls; but if the assessment period is less than a year, those limits are reduced pro rata.
  • (3) In this paragraph, “chargeable income” means—
  • (a) in the case of employment as a child minder, one-third of the earnings of that employment, or
  • (b) in all other cases, the earnings derived from the employment less any expenses deducted under paragraph 12(3)(a) or (4).

Sums to be disregarded in the calculation of earnings and profits

14

For the purposes of paragraphs 9(2) (calculation of net earnings of employed earners) and 12(2) (calculation of net profit of self-employed earners), the sums to be disregarded in the calculation of earnings and profits are—

  • (a) any payment made to the individual by a person who normally resides with the individual, which is a contribution towards that person’s living and accommodation costs, except where that person is residing with the individual in circumstances to which sub-paragraph (b) or (c) refers,
  • (b) where the individual occupies a dwelling as their home and the dwelling is also occupied by another person and there is a contractual liability to make payments to the individual in respect of the occupation of the dwelling by that person or a member of their family—
  • (i) where the aggregate of any payments made in respect of any one week in respect of that dwelling by that person or a member of their family, or by that person and a member of their family, is less than £20, the whole of that amount, or
  • (ii) where the aggregate of those payments is £20 or more per week, £20,
  • (c) where the individual occupies a dwelling as their home and they provide in that dwelling board and lodging accommodation, an amount, in respect of each person for whom that accommodation is provided for the whole or any part of a week, equal to—
  • (i) where the aggregate of those payments made in respect of any one week does not exceed £20, 100% of those payments, or
  • (ii) where the aggregate of those payments exceeds £20, £20 and 50% of the excess over £20,
  • (d) except in the case of an individual who is absent from the United Kingdom and to whom regulation 11 (persons residing outside the United Kingdom to whom a relevant EU regulation applies) applies—
  • (i) any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against transfer to the United Kingdom of those earnings,
  • (ii) where a payment of earnings is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling,
  • (e) any earnings which are due to be paid before the start of the award of Carer Support Payment and which would otherwise fall to be taken into account in the same award week as a payment of the same kind and from the same source,
  • (f) any payment made by a local authority to the individual with whom a person is accommodated by virtue of arrangements made under section 22C (ways in which looked after children are to be accommodated and maintained) of the Children Act 1989103 (provision of accommodation and maintenance for a child whom they are looking after), section 81 (ways in which looked after children are to be accommodated and maintained) of the Social Services and Well-being (Wales) Act 2014104, or section 26 (manner of provision of accommodation to child looked after by local authority) of the Children (Scotland) Act 1995105 or by a voluntary organisation under section 59(1)(a) (provision of accommodation by voluntary organisations) of the Children Act 1989.
  • (g) any payment made by a health authority, an integrated care board, the NHS England, a local authority or a voluntary organisation to the individual in respect of a person who is not normally a member of the individual’s household but is temporarily in their care,
  • (h) any payment paid at intervals of at least one year and derived from employments as—
  • (i) a part-time fire fighter employed by a fire and rescue authority under the Fire and Rescue Services Act 2004106 or by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005107,
  • (ii) an auxiliary coastguard in respect of coast rescue activities,
  • (iii) a person engaged part-time in the manning or launching of a lifeboat,
  • (iv) a member of any territorial reserve force prescribed in Part I of schedule 1 of the Employment and Support Allowance Regulations 2013108,
  • (i) any amount by way of refund of income tax deducted from profits or emoluments chargeable to income tax under schedule D or E of the Income and Corporation Taxes Act 1988109,
  • (j) in the case of employment as an employed earner, any advance of earnings or any loan made by the individual’s employer,
  • (k) any earnings, other than items to which sub-paragraph (l) applies, paid or due to be paid from the individual’s employment as an employed earner which ended before the day in respect of which the individual first satisfied the eligibility criteria for Carer Support Payment set out in Part 3 of these Regulations,
  • (l) this sub-paragraph applies to—
  • (i) any payment by way of occupational or personal pension, and
  • (ii) except in a case where the individual’s employment terminated by reason of retirement at a time when they had attained pensionable age (within the meaning given by the rules in paragraph 1 of schedule 4 of the Pensions Act 1995110)—
  • (aa) any payment or remuneration of the nature described in paragraph 8(1)(e) or (j), and
  • (bb) any award or sum of the nature described in paragraph 8(1)(g) or (h) (including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings).

Care charges to be deducted in the calculation of earnings

15

  • (1) This paragraph applies where an individual is—
  • (a) entitled to Carer Support Payment in accordance with these Regulations, and
  • (b) incurring relevant care charges.
  • (2) In this paragraph—
  • “close relative” means a parent, son, daughter, brother, sister or partner,
  • “relevant care charges” means the charges paid by the individual for care which is provided by a person, who is not a close relative of either the cared for person or the individual, for—the cared for person, orany child under the age of 16 on the date on which the award week begins in respect of whom the individual or their partner is entitled to Child Benefit under section 141 of the 1992 Act because the individual is unable to care for any of those persons because they are carrying out duties in connection with their employment,
  • “cared for person” means the cared for person in respect of whom entitlement to Carer Support Payment arises.

Signed

SHIRLEY-ANNE SOMERVILLE — A member of the Scottish Government — 25th October 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make provision for Carer Support Payment which is a type of carer’s assistance given by the Scottish Ministers under section 28 of the Social Security (Scotland) Act 2018.

Part 2 provides an overview of arrangements for payment of Carer Support Payment.

Part 3 sets out the eligibility criteria including the age criteria, requirements for the provision of care to a cared for person, residence and presence conditions, the effect of entitlement to other benefits, criteria for individuals in education and the earnings limit. Schedule 2 provides for calculation of earnings.

Part 4 provides for the making of applications, the time of payments, the amount and form of Carer Support Payment and abatement in respect of a relevant benefit. It also provides for continuing eligibility, temporary stops in entitlement and multiple applications involving the same cared for person. It includes provisions to make payments by way of deduction and when increases and decreases in payments take effect.

Part 5 provides for suspensions.

Part 6 deals with reconsideration of entitlement, where an award of Carer Support Payment has already been made and is being revisited. It provides for determinations without application to be made where a specified period has elapsed, there is a change in circumstances, to address errors resulting in overpayments, official errors resulting in underpayments, or to effect a deduction decision.

Part 7 deals with temporary breaks in care.

Part 8 provides for the situation where people in Scotland in receipt of Carer Support Payment move to another part of the United Kingdom or people in another part of the United Kingdom in receipt of equivalent assistance, Carer’s Allowance, move to Scotland.

Part 9 provides for time periods for dealing with requests for re-determination of entitlement.

Part 10 and Part 2 of schedule 1 makes provision to transfer individuals who meet the residence and presence conditions and are awarded Carer’s Allowance to become entitled to Carer Support Payment.

Parts 11 and 12 and Part 1 of schedule 1 makes provision for an initial period for applications to take place before full rollout of Carer Support Payment.

Part 13 and Part 3 of schedule 1 make provision for consequential amendments.

Footnotes

1

2018 asp 9 (“the 2018 Act”), relevantly amended by paragraphs 2 and 4 of schedule 7 of the Coronavirus (Scotland) Act 2020 (asp 7) and section 12 of the Social Security Administration and Tribunal Membership (Scotland) Act 2020 (asp 18) (“the 2020 Act”). Schedules 2 and 11 of the 2018 Act, respectively make provision about the exercise of powers under sections 28 and 51. Schedule 11 of the 2018 Act was inserted by section 12(4) of the 2020 Act. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10) and they are subject to the affirmative procedure by virtue of section 33(3) of that Act.

6

2012 c. 5, amended by section 16 of the Welfare Reform Act 2016 (c. 7).

8

Section 70 was relevantly amended by S.S.I. 2021/174 and S.S.I. 2022/54.

11

S.I. 2006/606, relevantly amended by S.I. 2009/706.

14

Command Paper 2073 and OJ L 1, 3.1.1994, p.3.

15

Command Paper 2183 and OJ L 1, 3.1.1994, p.572.

16

1995 c. 46, amended by section 24(2) of the Criminal Justice (Scotland) Act 2003 (asp 7).

18

OJ L 28, 30.1.1997, p.1, relevantly amended by Council Regulation (EC) No 118/97 of 2 December 1996 amending and updating Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71.

19

OJ L 166, 30.4.2004, p.1.

25

2003 c. 1, amended by section 19 of the Finance Act 2005 (c. 2) and schedule 1 of the Statute Law (Repeals) Act 2008 (c. 12).

28

1999 c. 33, relevantly amended by S.I. 2020/1309.

30

2019 CP 49.

31

OJ C 202, 7.6.2016, p.146.

32

S.I. 1991/2740. Regulation 2A was inserted by S.I. 2013/389. Regulation 2C was inserted by S.I. 2017/1015 and amended by S.S.I. 2021/320, S.S.I. 2022/108, S.S.I. 2022/336 and S.S.I. 2023/149.

33

S.I. 1991/2890. Regulation 2A was inserted by S.I. 2013/389. Regulation 2C was inserted by S.I. 2017/1015 and amended by S.S.I. 2021/320, S.S.I. 2022/108, S.S.I. 2022/336 and S.S.I. 2023/149.

34

S.R. 1992 No. 32. Regulations 2A and 2B were inserted by S.R. 2016 No. 229 and regulation 2B was amended by S.I. 2019/129. Regulation 2C was inserted by S.R. 2017 No. 218 and amended by S.R. 2021 No. 269, S.R. 2022 No. 149, S.R. 2022 No. 230 and S.R. 2023 No. 80.

35

S.I. 2013/377. Regulation 23A was inserted by S.I. 2017/1015 and amended by S.S.I. 2021/320, S.S.I. 2022/108, S.S.I. 2022/336 and S.S.I. 2023/149.

42

1971 c. 77, amended by section 39 of the British Nationality Act 1981 (c. 61) and S.I. 2019/745.

44

Published at https://www.gov.uk/guidance/afghan-citizens-resettlement-scheme.

48

2006 c. 52. Section 374 was relevantly amended by section 44(3) of the Defence Reform Act 2014 (c. 20).

51

Section 120 was relevantly amended by paragraph 30 of schedule 4 of the Petroleum Act 1998 (c. 17), paragraph 26 of schedule 3 and paragraph 8 of schedule 7 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), paragraph 70 of schedule 7 of the Social Security Act 1998 (c. 14), and section 12(2) to (4) of the National Insurance Contributions Act 2014 (c. 7).

54

2008 c. 25, amended by schedule 3 of the Children and Families Act 2014 (c. 6).

57

1980 c. 44. Section 1(5)(a) was amended by schedule 3 of the Standards in Scotland’s Schools etc. Act 2000 (asp 6), schedule 3 of the Education (Additional Support for Learning) (Scotland) Act 2004 (asp 4) and schedule 5 of the Children and Young People (Scotland) Act 2014 (asp 8).

58

1973 c. 50. Section 2 was amended by section 25 of the Employment Act 1988 (c. 19), section 29 of the Employment Act 1989 (c. 38) and section 47 of the trade Union reform and Employment Rights Act 1993 (c.19).

59

1990 c. 35. Section 2 was amended by section 47 and schedule 10 of the Trade Union Reform and Employment Rights Act 1993 (c. 19), schedule 26 of the Equality Act 2010 (c. 15) and S.I. 1999/1820.

60

1950 c. 29. Section 1 was amended by sections 20 and 21 and schedule 1 of the Employment Act (Northern Ireland) 2016 (c. 12) and S.I. 2016/76. Section 3 was amended by S.I. 2016/76.

69

S.S.I. 2021/174. Regulation 26A was inserted by S.S.I. 2022/41.

75

Amended by S.I. 1999/2588.

76

2018 asp 9, amended by section 12(3) of the Social Security Administration and Tribunal Membership (Scotland) Act 2020 (asp 18) (“the 2020 Act”).

77

Section 85B was inserted by section 2(4) of the 2020 Act.

78

Section 54(1) was amended by section 12(3)(a) of the Social Security Administration and Tribunal Membership (Scotland) Act 2020 (asp 18) (“the 2020 Act”).

79

Section 54(2) was amended by section 12(3)(c) of the 2020 Act.

81

1998 c. 14. Section 12 was amended by schedules 7 and 10 of the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c. 2), sections 102 and 105 of the Welfare Reform Act 2012 (c. 5), S.I. 2008/2833 and S.I. 2014/886.

89

Section 70 was relevantly amended by S.I. 2002/1457.

91

2007 c. 3, relevantly amended by section 5 of the Finance Act 2008 (c. 9) and schedule 2 of the Finance Act 2009 (c. 10).

92

1996 c. 18. Section 227 was amended by schedule 9 of the Employment Relations Act (c. 26), schedule 7 of the Employment Act 2002 (c. 22), schedule 1 of the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22) and S.I. 2023/318.

93

1993 c. 48. Section 1 was amended by section 239 of the Pensions Act 2004 (c. 35), schedule 27 of the Finance Act 2007 (c. 11) and S.I. 2019/192.

94

2007 c. 3. Section 6A was inserted by schedule 38 of the Finance Act 2014 (c. 26).

96

1996 c. 18. Section 227 was amended by schedule 9 of the Employment Relations Act (c. 26), schedule 7 of the Employment Act 2002 (c. 22), schedule 1 of the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22) and S.I. 2023/318.

97

1973 c. 50. Section 2 was amended by section 25 of the Employment Act 1988 (c. 19), section 29 of the Employment Act 1989 (c. 38) and section 47 of the Trade Union Reform and Employment Rights Act 1993 (c. 19).

98

1996 c. 18. Sections 75A and 75B were inserted by section 3 of the Employment Act 2002 (c. 22).

99

Inserted by the Employment Act 2002 (c. 22).

100

Inserted by the Employment Act 2002 (c. 22).

101

1990 c. 35. Section 2 was amended by section 47 and schedule 10 of the Trade Union Reform and Employment Rights Act 1993 (c. 19) and schedule 26 of the Equality Act 2010 (c. 15) and S.I. 1999/1820.

103

1989 c. 41. Section 22C was inserted by section 8(1) of the Children and Young Persons Act 2008 (c. 23).

104

2014 anaw. 4. Section 81 was amended by S.I. 2017/1025.

105

1995 c. 36. Section 26 was amended by schedule 3 of the Adoption and Children (Scotland) Act 2007 (asp 4) and schedule 1 of the Children and Young Persons Act 2008 (c. 23).

107

2005 asp 5. Section 1A was inserted by section 101 of the Police and Fire Reform (Scotland) Act 2012 (asp 8).

110

1995 c. 26. Paragraph 1 of schedule 4 was amended by schedule 2 of the State Pension Credit Act 2002 (c. 16), schedule 3 of the Welfare Reform Act 2007 (c. 5), schedule 3 of the Pensions Act 2007 (c. 22), section 1 of the Pensions Act 2011 (c. 19) and schedule 12 of the Pensions Act 2014 (c. 19).

Editorial notes

111

Reg. 1 in force at 19.11.2023, see reg. 1(2)

112

Reg. 2 in force at 19.11.2023, see reg. 1(2)

113

Reg. 3 in force at 19.11.2023, see reg. 1(2)

114

Reg. 4 in force at 19.11.2023, see reg. 1(2)

115

Reg. 5 in force at 19.11.2023, see reg. 1(2)

116

Reg. 6 in force at 19.11.2023, see reg. 1(2)

117

Reg. 7 in force at 19.11.2023, see reg. 1(2)

118

Reg. 8 in force at 19.11.2023, see reg. 1(2)

119

Reg. 9 in force at 19.11.2023, see reg. 1(2)

120

Reg. 10 in force at 19.11.2023, see reg. 1(2)

121

Reg. 11 in force at 19.11.2023, see reg. 1(2)

122

Reg. 12 in force at 19.11.2023, see reg. 1(2)

123

Reg. 13(1)(4) in force at 19.11.2023, see reg. 1(2)

124

Reg. 13(2)(3) in force at 1.10.2024, see reg. 1(3)

125

Reg. 14 in force at 19.11.2023, see reg. 1(2)

126

Reg. 15 in force at 19.11.2023, see reg. 1(2)

127

Reg. 16 in force at 19.11.2023, see reg. 1(2)

128

Reg. 17 in force at 19.11.2023, see reg. 1(2)

129

Reg. 18 in force at 19.11.2023, see reg. 1(2)

130

Reg. 19 in force at 19.11.2023, see reg. 1(2)

131

Reg. 20 in force at 19.11.2023, see reg. 1(2)

132

Reg. 21 in force at 19.11.2023, see reg. 1(2)

133

Reg. 22 in force at 19.11.2023, see reg. 1(2)

134

Reg. 23 in force at 19.11.2023, see reg. 1(2)

135

Reg. 24 in force at 19.11.2023, see reg. 1(2)

136

Reg. 25 in force at 19.11.2023, see reg. 1(2)

137

Reg. 26 in force at 19.11.2023, see reg. 1(2)

138

Reg. 27 in force at 19.11.2023, see reg. 1(2)

139

Reg. 28 in force at 19.11.2023, see reg. 1(2)

140

Reg. 29 in force at 19.11.2023, see reg. 1(2)

141

Reg. 30 in force at 19.11.2023, see reg. 1(2)

142

Reg. 31 in force at 19.11.2023, see reg. 1(2)

143

Reg. 32 in force at 19.11.2023, see reg. 1(2)

144

Reg. 33 in force at 19.11.2023, see reg. 1(2)

145

Reg. 34 in force at 19.11.2023, see reg. 1(2)

146

Reg. 35 in force at 19.11.2023, see reg. 1(2)

147

Reg. 36 in force at 19.11.2023, see reg. 1(2)

148

Reg. 37 in force at 19.11.2023, see reg. 1(2)

149

Reg. 38 in force at 19.11.2023, see reg. 1(2)

150

Reg. 39 in force at 19.11.2023, see reg. 1(2)

151

Reg. 40 in force at 19.11.2023, see reg. 1(2)

152

Reg. 41 in force at 19.11.2023, see reg. 1(2)

153

Reg. 42 in force at 19.11.2023, see reg. 1(2)

154

Reg. 43 in force at 19.11.2023, see reg. 1(2)

155

Reg. 44 in force at 19.11.2023, see reg. 1(2)

156

Reg. 48 in force at 19.11.2023, see reg. 1(2)

157

Sch. 1 para. 3 in force at 19.11.2023, see reg. 1(2)

158

Sch. 1 para. 4 in force at 19.11.2023, see reg. 1(2)

159

Sch. 1 para. 5 in force at 19.11.2023, see reg. 1(2)

160

Sch. 1 para. 6 in force at 19.11.2023, see reg. 1(2)

161

Sch. 1 para. 7 in force at 19.11.2023, see reg. 1(2)

162

Sch. 1 para. 8 in force at 19.11.2023, see reg. 1(2)

163

Sch. 1 para. 9 in force at 19.11.2023, see reg. 1(2)

164

Sch. 1 para. 10 in force at 19.11.2023, see reg. 1(2)

165

Sch. 1 para. 11 in force at 19.11.2023, see reg. 1(2)

166

Sch. 2 para. 1 in force at 19.11.2023, see reg. 1(2)

167

Sch. 2 para. 2 in force at 19.11.2023, see reg. 1(2)

168

Sch. 2 para. 3 in force at 19.11.2023, see reg. 1(2)

169

Sch. 2 para. 4 in force at 19.11.2023, see reg. 1(2)

170

Sch. 2 para. 5 in force at 19.11.2023, see reg. 1(2)

171

Sch. 2 para. 6 in force at 19.11.2023, see reg. 1(2)

172

Sch. 2 para. 7 in force at 19.11.2023, see reg. 1(2)

173

Sch. 2 para. 8 in force at 19.11.2023, see reg. 1(2)

174

Sch. 2 para. 9 in force at 19.11.2023, see reg. 1(2)

175

Sch. 2 para. 10 in force at 19.11.2023, see reg. 1(2)

176

Sch. 2 para. 11 in force at 19.11.2023, see reg. 1(2)

177

Sch. 2 para. 12 in force at 19.11.2023, see reg. 1(2)

178

Sch. 2 para. 13 in force at 19.11.2023, see reg. 1(2)

179

Sch. 2 para. 14 in force at 19.11.2023, see reg. 1(2)

180

Sch. 2 para. 15 in force at 19.11.2023, see reg. 1(2)

183

Reg. 13(2)(3) in force at 23.6.2024, see reg. 1(3) (as amended by S.S.I. 2024/173, regs. 1(2), 2(2))

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