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.
7. Carer’s Allowance Supplement Statement
7.1 Section 81 of the 2018 Act provides a formula for determining the rate of Carer’s Allowance Supplement by calculating the difference between the weekly rate of Carer’s Allowance and Jobseeker’s Allowance. To ensure the support provided through the Supplement is protected as prices in the economy rise, Section 81 provides for the amount of Jobseeker’s Allowance used in this calculation to be up-rated for inflation, while also taking into account any realised changes in the rate of Jobseeker’s Allowance since the introduction of the Supplement. This means that since the introduction of Carer’s Allowance Supplement in 2018, the Jobseeker’s Allowance rate used for its calculation was up-rated with inflation despite the actual rate of Jobseeker’s Allowance remaining frozen at 2015-16 prices under the UK Government benefit freeze policy until April 2020.
7.2 As no legislation is required to up-rate Carer’s Allowance Supplement, Scottish Ministers are to publish a statement before the start of each new tax year, explaining how inflation has been calculated for this purpose. It is appropriate to include this statement within this report.
7.3 For 2026-27, Scottish Ministers have chosen to up-rate the 2025-26 bi-annual rate of Carer’s Allowance Supplement of £293.50 by 3.8%, to £304.65. This is equivalent to a weekly rate of £11.72, or £11.70 when rounded to the nearest 5p.
7.4 Up-rating the weekly Jobseeker’s Allowance rate used in last year’s calculation of Carer’s Allowance Supplement (£94.58 before being rounded to £94.60 to the nearest 5p) by the 12 month to September 2025 rate of CPI of 3.8% produces £98.17 (£98.15 when rounded to the nearest 5p).
7.5 Compared with the 2026-27 rate of Carer’s Allowance (£86.45) this is a weekly difference of £11.72, a 3.8% rise from the £11.29 weekly Carer’s Allowance Supplement rate set in 2025-26, also equivalent to a weekly rate of £11.70 when rounded to the nearest 5p.
Contact
Email: ceu@gov.scot