Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025: partial business and regulatory impact assessment – 21 March 2025
This impact assessment considers impacts on businesses of removing Tax Credits as qualifying benefits for devolved benefits, updating Discretionary Housing Payments references in The Scotland Act (2018), changes to Scottish Child Payment, Carers Allowance and Young Carer Grants appeals regulations.
1. Introduction
These regulations are being introduced to reflect the UK Government’s decision to close tax credits. This is an administrative change to remove references to tax credits in Scottish Government social security legislation, which will reflect the reality that tax credits will no longer exist by the time the regulations come into force. The regulations will also include an amendment to the Social Security (Information-sharing) (Scotland) Regulations 2021.
In addition, there is an amendment for appeals that seeks to ensure that these processes are aligned across all benefits. A BRIA has been prepared for this amendment as part of the Social Security (Amendment) (Scotland) Act 2025. The impact assessment is available on the Scottish Government website.
Contact
Email: chris.loh@gov.scot