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.
3. Issue and why it needs to be addressed
As there are references to tax credits in Scottish Government benefit legislation, we are taking steps to remove them.
Those who migrate to Universal Credit will retain eligibility for the same Scottish Government benefits as they currently receive. This will apply to those who run small/micro businesses, or to employees of larger businesses as well, if they are on a low income.
Additionally, the 2001 Regulations have now been revoked in Scotland and Discretionary Housing Payments are now payable under Part 5 of the 2018 Act.
Contact
Email: chris.loh@gov.scot