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.
8. Anticipated impacts (intended and unintended, positive and negative) and mitigating actions
Although DWP statistics for Scotland, up to the end of September 2024 show around 27% of people who had previously received Tax Credits failed to move to UC, the number of families receiving Scottish Child Payment over the same period has not shown a corresponding drop and there is no evidence that the ‘Move to UC’ has affected the numbers or eligibility of those applying for Best Start Foods, Best Start Grants or Funeral Support Payment.
We do not anticipate that these regulations will have any impact, either positive or negative, because tax credits will no longer exist by the time the regulations come into force and the evidence shows that there has been no impact on devolved social security since the ‘Move to UC’ process began in August 2023. The amendment to the Social Security (Information-sharing) (Scotland) Regulations 2021 is technical in nature, and we do not anticipate any impacts, either positive or negative.
Enforcement/ Compliance
Not applicable
Recommendations/ Implementation Plans
Not applicable
Evaluation and Monitoring of implementation/ Review of BRIA
Not applicable
Contact
Email: chris.loh@gov.scot