TCTM04916 | Sums disregarded in the calculation of income: Supplementary payments made by the Scottish Government

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 19

Any payment made by the Scottish Ministers to a claimant who is, or who has been, in receipt of carer’s allowance under section 70 of the Contributions and Benefits Act (carer’s allowance) during the relevant tax year to supplement that allowance.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 20

Any payment in respect of funeral expense assistance which is made by the Scottish Ministers to a claimant who has accepted responsibility for the expenses of a funeral to meet, or help towards meeting, those expenses.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 21

Any payment made by the Scottish Ministers in respect of early years assistance, which is made for the purposes of meeting some of the costs associated with having, or expecting to have, a baby or child in the family.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 22

Any discretionary financial assistance payment which is made by a local authority in Scotland to a claimant who is in receipt of housing benefit provided by virtue of a scheme under section 123 of the Contributions and Benefits Act (income-related benefits) to meet, or help towards meeting, a claimant’s housing costs.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 25

Any payment made by the Scottish Ministers to a person in order to assist that person to retain employment under section 2 of the Employment and Training Act.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 26

Any payment of disbability assistance made under section 31 of the Social Security (Scotland) Act in respect of a child or young person.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 27

Any payment made by the Scottish Ministers in connection with the abuse or neglect of a person whilst that person was a child under the care or responsibility of a body, society or organisation in Scotland.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 28

Any payment made by the Scottish Ministers to a person made under section 79 of the Social Security (Scotland) Act, to a person who is responsibile for a child.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 29

Any payment of the young carer grant made by the Scottish Ministers under the Carers Assistant (Young Carers Grant) (Scotland) Regulations 2019.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 30

Any payment made in respect of short-term assistance made by the Scottish Ministers in accordance with section 36 of the Social Security (Scotland) Act 2018.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 31

Any payment of winter heating assistance made by the Scottish Ministers in accordance with section 30 of the Social Security (Scotland) Act 2018.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 38

Any payment made by or on behalf of the Scottish Ministers under Part(5) of the Welfare Food (Best Start Foods) Scotland Regulations Act 2019.

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 19, Table 6, item 39

Any payment funded by the Scottish Government for the purpose of supporting women affected by complications after mesh implant surgery.