1. How to claim benefits and tax credits

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Children's Handbook Scotland | 2022/23

1. How to claim benefits and tax credits

• Information to support your claim
• Backdating

Child benefit, guardian’s allowance and tax credits are administered by HM Revenue and Customs (HMRC). Statutory adoption pay, statutory paternity pay and statutory shared parental pay are administered by your employer, but any dispute is dealt with by HMRC. Best Start grants, Best Start foods, funeral support payments, carer’s allowance (CA) supplement, child disability payment (CDP) and Scottish child payment are administered by Social Security Scotland (SSS). Housing benefit (HB), council tax reduction (CTR) and the Scottish Welfare Fund are administered by your local authority and health benefits by the NHS. All the other benefits referred to in this Handbook are administered by the Department for Work and Pensions (DWP).

The table explains how to claim benefits and tax credits.

Benefit/tax credit	How to claim
Adult disability payment	Claim online at mygov.scot/adult-disability-payment/how-to-apply or telephone 0800 182 2222.
Attendance allowance	Claim on Form AA1, available from the attendance allowance (AA) helpline (tel: 0800 731 0122; textphone: 0800 731 0317).
Best Start grant and Best Start foods	Claim online at mygov.scot/best-start-grant-best-start-foods, download the claim form or telephone 0800 182 2222.
Carer’s allowance	Claim on Form DS700 (or Form DS700(SP) if you get a retirement pension), available from the Carer’s Allowance Unit (tel: 0800 731 0297; textphone: 0800 731 0317), or claim online or download a claim form from gov.uk/carers-allowance/how-to-claim.
Child benefit	Claim on Form CH2, available from the Child Benefit Office (tel: 0300 200 3100; textphone 0300 200 3103 ), or download a claim form from gov.uk/child-benefit/how-to-claim.
Child disability payment	Claim online at mygov.scot/child-disability-payment/how-to-apply or telephone 0800 182 2222.
Council tax reduction	Contact your local authority to check how to make a claim.
Disability living allowance (under 16)	Claim on Form DLA1A Child, available from the disability living allowance (DLA) helpline (tel: 0800 121 4600; textphone: 0800 121 4523).
Employment and support allowance	Claim online at gov.uk/employment-support-allowance/how-to-claim or telephone 0800 328 5644 (option 3) (textphone: 0800 328 1344).
Funeral support payment	Claim online at mygov.scot/funeral-support-payment/how-to-apply, download the claim form or telephone 0800 182 2222.
Guardian’s allowance	Claim on Form BG1, available to download at gov.uk/guardians-allowance/how-to-claim or telephone 0300 322 9080 (textphone: 0300 200 3103).
Health benefits – eg, dental care	To claim on the grounds of low income, complete Form HC1, available from Jobcentre Plus offices, GP surgeries, pharmacies and Citizens Advice bureaux. Download a form or apply at nhsbsa.nhs.uk/nhs-low-income-scheme or telephone 0300 330 1343.
Housing benefit	Some local authorities allow claims by telephone, online or by email. Otherwise, claim by using the form that your local authority has issued and return it to the office designated for that purpose by the local authority.
Jobseeker’s allowance	Claim at gov.uk/jobseekers-allowance/apply-new-style-jsa or by telephone (tel: 0800 055 6688; textphone 0800 023 4888).
Pension credit	If you have already claimed your state pension and have no children, claim online at gov.uk/pension-credit/how-to-claim, or by telephone (tel: 0800 99 1 234; textphone: 0800 169 0133) or download and fill in the form.
Personal independence payment	Claim by telephone (tel: 0800 917 2222; textphone: 0800 917 7777).
Scottish child payment	Claim online at mygov.scot/scottish-child-payment/how-to-apply, download the claim form or phone 0800 182 2222.
Scottish Welfare Fund	Contact your local authority to check how to make a claim.
Statutory adoption pay	No claim form required, but you must give your employer the required notice and information.
Statutory paternity pay	No claim form required, but you must give your employer the required notice and information.
Statutory shared parental pay	No claim form required, but you must give your employer the required notice and information.
Tax credits	Claim both child tax credit and working tax credit by calling the Tax Credit helpline (tel: 0345 300 3900).
Universal credit	Claim at gov.uk/universal-credit/how-to-claim. If you need support to claim, telephone 0800 328 5644 (textphone 0800 328 1344).

Information to support your claim

You are expected to provide information and evidence to support your claim for all benefits and tax credits. The type of information needed should be explained when you make your claim. You are usually given one month to provide any missing information without its affecting your date of claim. You (and your partner if you are making a joint claim) must usually have a national insurance number when you make a claim, or show you have applied for one.

Backdating

Sometimes it is possible to get your benefit paid from a date before you made your claim, if you met the entitlement conditions during that time. This is called ‘backdating’. There are different backdating rules for different benefits. The table below gives a brief outline of the main rules. See CPAG’s Welfare Benefits and Tax Credits Handbook for more information.

Benefit/tax credit	Backdating
Attendance allowance	No backdating.
Carer’s allowance	Up to three months. No special reasons required. If you claim within three months of the person you care for being awarded DLA or CDP care component (middle or highest rate), PIP daily living component or AA, CA can be backdated to the date DLA, CDP, PIP or AA was awarded.
Child benefit	Up to three months. No special reasons required. Backdating may not be possible, however, if someone else was getting child benefit for the child during the three-month period.
Child disability payment	No backdating unless the child is terminally ill in which case backdating of up to 26 weeks in certain circumstances.
Disability living allowance	No backdating.
Employment and support allowance	Up to three months. No special reasons required.
Guardian’s allowance	Up to three months. No special reasons required.
Health benefits – eg, free dental treatment	If you pay for an item that you could have got free or at a reduced cost, you can apply for a refund. You should do so within three months of paying for the item, although this time limit can be extended if you show good cause.
Housing benefit/council tax reduction	If under pension age, up to one month for HB and six months for CTR if you can show continuous good cause. If you have reached pension age and neither you nor your partner are on income support, income-based jobseeker’s allowance (JSA), income-related employment and support allowance or universal credit, up to three months and no special reasons required.
Jobseeker’s allowance	In prescribed circumstances, up to one month, and in other prescribed circumstances, up to three months. Backdating for more than three months is possible if a qualifying benefit, such as DLA, has been awarded, and an earlier claim for JSA was refused.
Pension credit	Up to three months. No special reasons required.
Personal independence payment	No backdating.
Scottish child payment	No backdating.
Statutory adoption and paternity pay	Usually, you must give your employer 28 days’ notice. If you are not able to do so, and your employer accepts you gave notice as soon as reasonably practicable, statutory adoption/paternity pay can be paid from the date you have chosen to start your adoption/paternity leave.
Statutory shared parental pay	Usually, you must give your employer eight weeks’ notice before the start of the period for which you want to claim.
Universal credit	In prescribed circumstances, up to one month.