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 Handbook. Chapter 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

The rules for some benefits are changing in Scotland as certain benefits are devolved to the Scottish parliament. For example, the Best Start grant, carer’s allowance supplement and Scottish child payment have already been introduced and disability benefits (such as personal independence payment and disability living allowance) and carer’s allowance will start to be changed from 2021.