Social Security Assistance in Scotland: up-rating for inflation in 2026 - 2027

Footnotes

1 Social Security (Scotland) Act 2018 – Section 86A

2 Social Security (Scotland) Act 2018

3 Social Security Assistance in Scotland: up-rating for inflation -2025-2026

4 Scottish Ministers are required to publish a statement explaining how they have calculated inflation for the purpose of up-rating Carer’s Allowance Supplement in terms of section 81(5)(b) of the 2018 Act. Including Carer’s Allowance Supplement in this report is intended to fulfil that obligation.

5 Social Security (Scotland) Act 2018 – Section 86B

6 UK Consumer Price Statistics: A Review

7 House of Lords Economic Affairs Committee: Measuring Inflation Report

8 Scottish Government – Up-rating policy paper and analytical report

9 Up-rating devolved Social Security assistance: multi criteria decision analysis

10 Economic and fiscal outlook – November 2025 – Office for Budget Responsibility

11 The Carer’s Assistance (Young Carer Grants)(Scotland) Regulations 2019 – Impact Assessments

12 The Carer’s Assistance (Carer Support Payment)(Scotland) Regulations 2023 – Impact Assessments

13 The Carer’s Assistance(Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 – Impact Assessment

14 The Disability Assistance for Children and Young People (Scotland) Regulations 2021 – Impact Assessments

15 The Disability Assistance for Working Age People (Scotland) Regulations 2022 – Impact Assessments

16 The Disability Assistance for Older People (Scotland) Regulations 2024 – Impact Assessments

17 The Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 – Impact Assessments

18 The Scottish Child Payment Regulations 2020 – Impact Assessments

19 The Funeral Expense Assistance (Scotland) Regulations 2019 – Impact Assessments

20 The Early Years Assistance (Best Start Grants) (Scotland) Regulations 2018 – Impact Assessment

21 The Welfare Foods Best Start Foods) (Scotland) Regulations 2019 – Impact Assessments

22 Job Start Payment – Impact Assessments (EQIA) (CRWIA) (BRIA) (Fairer Scotland Duty) (Island Screening Assessment)

23 The Winter Heating Assistance for Children and Young People (Scotland) Regulations 2020 – Impact Assessments

24 The Winter Heating Assistance (Low Income) (Scotland) Regulations 2023 – Impact Assessments

25 The Winter Heating Assistance (Pension Age) (Scotland) Regulations 2024 – Impact Assessments including up-dated assessments for the 2025 amendment Regulations