Social security (miscellaneous amendment) (Scotland) regulations 2025 - islands and communities impact assessment

This Impact Assessment considers impacts on island communities of removing Tax Credits as qualifying benefits for certain devolved benefits. Includes references to changes in Scottish Child Payment, Carers Allowance and Young Carer Grants appeals regulations and Discretionary Housing Payments.


Evidence

The decision to end the tax credit scheme is not for the Scottish Government to assess. We understand that DWP are carrying out ongoing research to better understand those who chose not to move to UC. As the programme for ‘Move to UC’ from tax credits will have already been completed by the time these regulations come into force, and that this is a policy reserved to the UK Government, there is no benefit to consultation.

Scottish Government officials presented details of the Move to UC to the Benefit Take-up Stakeholder Reference Group in February 2024. This group includes representatives from Citizens Advice Scotland, CPAG, Age Scotland, COSLANAWRA, the Poverty Alliance, Maggie’s and others.

A suggestion was put forward by some members of the group that communications from Social Security Scotland should be amended to include details of how clients could obtain independent advice around the change, which we immediately implemented.

Contact

Email: chris.loh@gov.scot

Back to top