Children's handbook Scotland
Children’s Handbook Scotland
Abbreviations
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Abbreviations

 

AA attendance allowance
CA carer’s allowance
CTC child tax credit
CTR council tax reduction
DLA disability living allowance
DHP  discretionary housing payment 
DWP Department for Work and Pensions
ESA employment and support allowance
HB housing benefit
HMRC HM Revenue and Customs
ICE Independent Case Examiner
IS income support
JSA jobseeker’s allowance
MP Member of Parliament
MSP Member of the Scottish Parliament
NI national insurance
PC

pension credit

PIP

personal independence payment

SAAS Student Awards Agency for Scotland
SAP statutory adoption pay
SSPP statutory shared parental pay
SPP statutory paternity pay
SSP statutory sick pay
UC universal credit
WTC working tax credit



 

 



Means-tested benefit rates 2018/19
Universal credit    
Standard allowance     £pm
Single  Under 25 251.77
  25 or over 317.82
Couple  Both under 25 395.20
  One or both 25 or over 498.89
Elements     
First child (if born before 6 April 2017)   277.08
Second/subsequent/all children born on or after 6 April 2017, subject to two-child limit    231.67
Disabled child addition Lower rate 126.11
  Higher rate 383.86
Limited capability for work    126.11
Limited capability for work-related activity    328.32
Carer    156.45
Childcare costs  One child up to 646.35
  Two or more children up to 1108.04
  Percentage of childcare costs covered  85%

 

 

Income support and income-based jobseeker's allowance
Personal allowances £pw
Single Under 25 57.90
25 or over 73.10
Lone parent Under 18 57.90
18 or over 73.10
Couple Both under 18 (maximum) 87.50
  One 18 or over (maximum) 114.85 
Both 18 or over 114.85
Premiums
Carer 36.00
Pensioner Single (jobseeker's allowance only) 89.90
Couple 133.95
Disability Single 33.55
Couple 47.80
Enhanced disability Single 16.40
Couple 23.55
Severe disability One qualifies 64.30
  Two qualify  128.60 
Children (pre-6 April 2004 claims with no child tax credit)
Child under 20 personal allowance 66.90
Family premium 17.45
Disabled child premium 62.86
Enhanced disability premium 25.48
Pension credit
Standard minimum guarantee Single 163.00
Couple 248.80
Severe disability addition One qualifies 64.30
Two qualify 128.60
Carer addition 36.00
Savings credit threshold Single 140.67
Couple 223.82
 Income-related employment and support allowance
Assessment phase
Main phase
Personal allowances

Single
Under 25 57.90 73.10
25 or over 73.10 73.10
Lone parent
Under 18 57.90 73.10
18 or over 73.10 73.10
Couple
Both under 18 (maximum) 87.50 114.85
Both 18 or over 114.85 114.85
Premiums
Carer 36.00 36.00
Severe disability - one qualifies  64.30 64.30
Severe disability - two qualify  128.60  128.60
Enhanced disability
Single 16.40 16.40
Couple 23.55 23.55
Pensioner    
Single, no component 89.90
Couple, no component  133.95   
Single, work-related activity component  60.85 
Couple, work-related activity component  104.90 
Single, support component 52.25
Couple, support component 96.30
Components
Work-related activity 29.05
Support 37.65
Housing benefit and council tax reduction
Personal allowances
Single Under 25 57.90
  Under 25 (on main phase ESA)  73.10 
25 or over 73.10
Lone parent Under 18 57.90
  Under 18 (on main phase ESA)  73.10
18 or over 73.10
Couple Both under 18 87.50
  Both under 18 (claimant on main phase ESA)  114.85 
One or both 18 or over 114.85
Dependent children Under 20 66.90
Person over qualifying age for pension credit  Single under 65 163.00
Single 65 or over 176.40
Couple both under 65 248.80
Couple one or both 65 or over 263.80
Premiums
Family (pre-1 May 2016 claims only) Ordinary rate 17.45
Some lone parents 22.20
Carer 36.00
Disability Single 33.55
Couple 47.80
Disabled child 62.86
Severe disability One qualifies 64.30
Two qualify 128.60
Enhanced disability Single 16.40
Couple 23.55
  Child  25.48 
Components    
Work-related activity   29.05
Support 37.65

 


Non-means-tested benefit rates 2018/19

 

Claimant
£pw
Attendance allowance
Higher rate 85.60
Lower rate 57.30
Carer's allowance 64.60
Child benefit
Only/eldest child 20.70
Other child(ren) 13.70
Disability living allowance
Care component
Highest 85.60
Middle 57.30
Lowest 22.65
Mobility component
Higher 59.75
Lower 22.65
Employment and support allowance (contributory)  
Assessment phase 
Basic allowance (under 25) 57.90

Basic allowance (25 or over)

73.10
Main phase
Basic allowance (16 or over) 73.10
Work-related activity  component 29.05
Support component 37.65
Guardian's allowance 17.20
Jobseeker's allowance (contribution-based)
Under 25 57.90
25 or over 73.10
Personal independence payment   
Daily living component    
Standard rate   57.30
Enhanced rate   85.60
Mobility component    
Standard rate   22.65
Enhanced rate  59.75
Statutory adoption pay (standard rate) 145.18
Statutory paternity pay (maximum) 145.18
Statutory shared parental pay (maximum) 145.18

 


Tax credit rates 2018/19
Child tax credit  £ per day £ per year
Family element 1.50 545
Child element 7.62 2,780
Disabled child element 8.98 3,275
Severely disabled child element

3.64

 

1,325
Working tax credit  
Basic element 5.37 1,960
Couple element 5.51 2,010
Lone parent element 5.51 2,010
30-hour element 2.22 810
Disabled worker element 8.47 3,090
Severe disability element 3.65 1,330
Childcare element  
70% eligible childcare costs to a weekly maximum of:  
One child   70% of 175
Two or more children   70% of 300
Income thresholds  
Working tax credit only or with child tax credit   6,420
Child tax credit only   16,105
 

 


Chapter 1: Benefits and tax credits

This chapter covers:

1. Introduction (below)

2. Attendance allowance (Cross reference)

3. Carer's allowance (Cross reference)

4. Child benefit (Cross reference)

5. Council tax reduction (Cross reference)

6. Disability living allowance (Cross reference)

7. Employment and support allowance (Cross reference)

8. Guardian's allowance (Cross reference)

9. Health benefits (Cross reference)

10. Housing benefit (Cross reference)

11. Income support (Cross reference)

12. Jobseeker's allowance (Cross reference)

13. Pension credit (Cross reference)

14. Personal independence payment (Cross reference)

15. The Scottish Welfare Fund (Cross reference)

16. The social fund (Cross reference)

17. Statutory adoption pay (Cross reference)

18. Tax credits (Cross reference)

19. Universal credit (Cross reference)


1. Introduction

This chapter gives an outline of the basic conditions of entitlement for the main benefits and tax credits which may be relevant to the situations covered in this Handbook. Other chapters look at how benefits and tax credits are affected when a child comes to live with you, goes to live elsewhere or leaves local authority care.

To check your entitlement, first use the chapter covering the circumstances that apply to you. This explains the specific rules that apply to benefits and tax credits in your circumstances. Then use this chapter for an outline of the general conditions of entitlement that apply to everyone. If you need more details, see CPAG’s Welfare Benefits and Tax Credits HandbookChapter 2 explains how to claim benefits and tax credits, how to challenge a decision if you disagree with it and how to make a complaint.

Future changes

In the future, under the Social Security (Scotland) Act 2018, the rules on some benefits (eg, disability benefits and carer's allowance) will be different as responsibility for them is devolved to the Scottish parliament.


Benefit cap

There is a 'cap' on the total amount of benefits and tax credits you can receive, although some claimants are exempt. If the total amount of your benefit is capped, the cap is applied by either reducing the amount of your universal credit (UC) or by reducing the amount of your housing benefit (HB). The cap does not apply to people who have reached the qualifying age for state pension credit (see Cross reference) and there are a number of other situations in which it does not apply – eg, if you or someone in your household gets a disability benefit, or if you or your partner get carer's allowance or guardian's allowance.

If you are getting UC, the cap is set at £1,116.67 (£1,284.17 if in Greater London) a month for single people with no children and £1,666.67 (£1,916.67 if in Greater London) a month for couples and lone parents.Footnote

If you are getting HB, the cap is set at £257.69 (£296.35 if in Greater London) a week for single people with no dependent children and £384.62 (£442.31 if in Greater London) a week for couples and lone parents.


2. Attendance allowance

Attendance allowance (AA) is a benefit for people who have reached pension age and who have care needs because of a disability. AA is not means tested and you do not have to have paid any national insurance contributions to get it.

The Department for Work and Pensions is responsible for the administration of AA.


Who can claim attendance allowance

You qualify for AA if you:Footnote

have reached pension age when you first claim. At the time of writing, this means you must be aged 65 or over. Your pension age will be after you turn 65 if you were born on or after 6 December 1953 (ie, if you reach 65 on or after 6 December 2018) and it is due to rise to 66 by September 2020. People aged between 16 and pension age may be able to claim personal independence payment (see Cross reference) and children aged under 16 may be able to claim disability living allowance (DLA – see Cross reference); and

satisfy certain UK residence and presence conditions and are not a 'person subject to immigration control'. See CPAG’s Welfare Benefits and Tax Credits Handbook for details; and

satisfy the disability test (see Cross reference); and

have satisfied the disability test for the last six months (unless you are terminally ill).


Disability test

You get either a lower or a higher rate of AA. The disability conditions for the lower rate are the same as for the middle rate care component of DLA (see Cross reference). The conditions for the higher rate are the same as for the highest rate care component of DLA (see Cross reference).


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