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

A report on the impact of inflation on devolved social security assistance as required under section 86A of the Social Security (Scotland) Act 2018.


5. Inflation-adjusted figures

5.1 Under section 86A of the 2018 Act there is a requirement to calculate the inflation-adjusted figures for all devolved assistance in Chapter 2 of Part 2 or sections 79 and 93A, which are in effect. The inflation-adjusted figures are provided in Table 1 and 2 using the 12 month to September 2025 rate of CPI (3.8%).

Table 1 – Assistance covered by Section 86A of the Social Security (Scotland) Act 2018:
Benefit 2025-26 levels Inflation-adjusted figures
Adult Disability Payment
- Daily Living Component Enhanced Rate £110.40 £114.60
- Daily Living Component Standard Rate £73.90 £76.70
- Mobility Component Enhanced Rate £77.05 £80.00
- Mobility Component Standard Rate £29.20 £30.30
- Transitional rate £29.20 £30.30
Best Start Grant Pregnancy and Baby Payment (1st Child Payment or subsequent child if relevant exemption applies) £767.50 £796.65
Best Start Grant Pregnancy and Baby Payment (Subsequent Child Payment & Multiple Pregnancy Supplement) £383.75 £398.35
Best Start Grant Early Learning Payment £319.80 £331.95
Best Start Grant School Age Payment £319.80 £331.95
Carer Support
- Carer Support Payment component £83.30 £86.45
- Carer Additional Person Payment component £10.00 £10.40
- Scottish Carer Supplement component £11.29 £11.70
Child Disability Payment
- Care Component Highest Rate £110.40 £114.60
- Care Component Middle Rate £73.90 £76.70
- Care Component Lowest Rate £29.20 £30.30
- Mobility Component Higher Rate £77.05 £80.00
- Mobility Component Lower Rate £29.20 £30.30
Child Winter Heating Payment £255.80 £265.50

Note: rounding to the nearest 5p is applied

Table 2 – Assistance covered by Section 86A of the Social Security (Scotland) Act 2018 continued:
Benefit 2025-26 levels Inflation-adjusted figures
Funeral Support Payment (higher rate) £1,279.15 £1,327.75
Funeral Support Payment (lower rate) £156.10 £162.05
Funeral Support Payment (medical device removal) £25.80 £26.80
Pension Age Disability Payment (higher rate) £110.40 £114.60
Pension Age Disability Payment (lower rate) £73.90 £76.70
Pension Age Winter Heating Payment (80+ full) £305.10 £316.70
Pension Age Winter Heating Payment (under 80 full) £203.40 £211.15
Pension Age Winter Heating Rate (80+ shared) £152.55 £158.35
Pension Age Winter Heating Payment (under 80 shared) £101.70 £105.55
Scottish Adult Disability Living Allowance
- Care Component Highest Rate £110.40 £114.60
- Care Component Middle Rate £73.90 £76.70
- Care Component Lowest Rate £29.20 £30.30
- Mobility Component Higher Rate £77.05 £80.00
- Mobility Component Lower Rate £29.20 £30.30
Scottish Child Payment £27.15 £28.20
Two Child Limit Payment £292.81 £303.94
Young Carer Grant £390.25 £405.10
Winter Heating Payment £59.75 £62.00

Note: rounding to the nearest 5p is applied

5.2 Table 3 and 4 presents inflation-adjusted figures for the other forms of devolved assistance that are not covered by section 86A. The inflation-adjusted levels have been calculated using the CPI 12 month rate for September 2025 (3.8%).

Table 3 - Assistance not covered by Section 86A of the Social Security (Scotland) Act 2018
Benefit (weekly rate unless otherwise shown) 2025-26 levels Inflation-adjusted levels
Attendance Allowance (higher rate) £110.40 £114.60
Attendance Allowance (lower rate) £73.90 £76.70
Carer’s Allowance £83.30 £86.45
Carer’s Allowance Supplement (bi-annual amount) £293.50 £304.65
Disability Living Allowance
- Care Component Highest Rate £110.40 £114.60
- Care Component Middle Rate £73.90 £76.70
- Care Component Lowest Rate £29.20 £30.30
- Mobility Component Higher Rate £77.05 £80.00
- Mobility Component Lower Rate £29.20 £30.30
Personal Independence Payment
- Daily Living Component Enhanced Rate £110.40 £114.60
- Daily Living Component Standard Rate £73.90 £76.70
- Mobility Component Enhanced Rate £77.05 £80.00
- Mobility Component Standard Rate £29.20 £30.30
Best Start Foods – (higher rate) £10.80 £11.20
Best Start Foods – (lower rate) £5.40 £5.60
Job Start Payment – (standard rate) £319.80 £331.95
Job Start Payment – (higher rate) £511.65 £531.10

Note: rounding to the nearest 5p is applied.

Table 4 - Assistance not covered by Section 86A of the Social Security (Scotland) Act 2018 continued:
Benefit (weekly rate unless otherwise shown) 2025-26 levels Inflation-adjusted levels
Industrial Injuries Disablement Benefit
- Standard rate 1.0 £225.30 £233.90
- 0.9 £202.77 £210.51
- 0.8 £180.24 £187.12
- 0.7 £157.71 £163.73
- 0.6 £135.18 £140.34
- 0.5 £112.65 £116.95
- 0.4 £90.12 £93.56
- 0.3 £67.59 £70.17
- 0.2 £45.06 £46.78
Industrial Death Benefit – Widow (higher rate) £176.45 £184.90
Industrial Death Benefit – Widow (lower rate) £52.94 £55.47
Industrial Death Benefit – Widower rate £176.45 £184.90
Severe Disablement Allowance – (basic rate) £100.05 £103.85
- Age related addition – higher rate £14.95 £15.50
- Age related addition – middle rate £8.30 £8.60
- Age related addition – lower rate £8.30 £8.60
- Adult Dependant increase for SDA £49.20 £51.05

Rounding - rounding to the nearest 5p is applied except in IIDB where the 100% degree of disablement entitlement is rounded to the nearest 10p and the lower rates rounded to the nearest 1p.

Contact

Email: ceu@gov.scot

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