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Children's Handbook Scotland | 2022/23

Child benefit
Provided you satisfy the normal rules (see here), you are entitled to child benefit as soon as the child comes to live with you, unless the local authority is making payments to you under regulation 33 of the Looked After Children (Scotland) Regulations 2009.1Sch 9 para 1 SSCBA 1992; reg 16(4) CB Regs; CBTM 08065. This could be a fostering allowance, for example. Note: adoption allowances are not paid under this regulation.2Paid under s71 AC(S)A 2007
Child benefit is not means tested and therefore any adoption allowance paid does not affect it.
For information on what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     Sch 9 para 1 SSCBA 1992; reg 16(4) CB Regs; CBTM 08065. This could be a fostering allowance, for example. »
2     Paid under s71 AC(S)A 2007 »
Statutory adoption pay, statutory paternity pay and statutory shared parental pay
You may be entitled to statutory adoption pay (SAP) if you are adopting or jointly adopting a child, or statutory paternity pay (SPP) if your partner is adopting a child or if you are jointly adopting a child with your partner. If you have a partner, you and/or your partner may be entitled to statutory shared parental pay (SSPP).
If you are jointly adopting a child with your partner, you can choose whether to request SAP or SPP. SAP is payable for 39 weeks, whereas SPP is only payable for two weeks. In this situation, your partner may be able to claim SAP while you claim SPP, or vice versa. However, you cannot both qualify for SAP for the same adoption and you cannot receive SPP for any week in which you are entitled to SAP.1ss171ZB(4) and 171ZL(4) SSCBA 1992 Both men and women can qualify for SAP and SPP (adoption).
SAP and SPP can be paid if a child has been newly placed for adoption by an adoption agency, but not if you adopt a child who is already living with you – eg, if you are a step-parent adopting your stepdaughter or stepson.2ss171ZB(2)(a) and 171ZL(2)(a) SSCBA 1992; reg 2(2) SPPSAP(G) Regs
If you are adopting more than one child at the same time, no additional SAP, SPP or SSPP is payable, unless this happens as part of a different adoption arrangement.3s171ZV(16) SSCBA 1992
 
1     ss171ZB(4) and 171ZL(4) SSCBA 1992 »
2     ss171ZB(2)(a) and 171ZL(2)(a) SSCBA 1992; reg 2(2) SPPSAP(G) Regs »
3     s171ZV(16) SSCBA 1992 »
Statutory adoption pay
SAP can be paid by an employer when an employee is adopting a child. If you qualify, SAP is the minimum to which you are entitled. You may be entitled to a higher amount under your contract and/or conditions of employment.
To get SAP you must:1s171ZL(2)-(4) and (7) SSCBA 1992; regs 3(2), 23 and 24 SPPSAP(G) Regs
    be adopting a child under UK law. See CPAG’s Welfare Benefits and Tax Credits Handbook if you are adopting a child from abroad; and
    have worked for the same employer for 26 weeks ending with the week in which you are told you have been matched with a child for adoption; and
    have average gross earnings of at least £120 (in tax year 2021/22) a week; and
    not be carrying out any work for the employer who is paying you SAP. It does not mean you have given up your job. You are allowed to work for up to 10 ’keeping-in-touch’ days within your SAP period (see below) without affecting your entitlement; and
    give your employer the correct notice. This means notice, usually at least 28 days in advance (in writing if required), of:
      when you want the SAP to start; and
      the date you expect the child to be placed with you.
In addition, you must provide:
    a written declaration that you want to claim SAP rather than SPP; and
    documents from the adoption agency giving details of the adoption (matching documents).
The earliest date SAP can start to be paid is normally 14 days before the day you expect the child to be placed with you. The latest is normally the day the placement starts.2Reg 21 SPPSAP(G) Regs Payment can then continue for a maximum of 39 weeks, unless the child:
    returns to the adoption agency after being placed with you; or
    dies after being placed with you for adoption; or
    is not actually placed with you, even though your adoption pay period has already started.
If one of the above situations occurs, the adoption pay period ends eight weeks after the end of the week the child returns or dies, or you are notified that the placement is not going to take place, if this is earlier than SAP would otherwise have ended.3Reg 22 SPPSAP(G) Regs
For the first six weeks, SAP is paid at a weekly rate of 90 per cent of your average earnings and after that at either £151.97 or 90 per cent of average weekly earnings, whichever is the lower amount.4s171ZN(2E) SSCBA 1992
 
1     s171ZL(2)-(4) and (7) SSCBA 1992; regs 3(2), 23 and 24 SPPSAP(G) Regs »
2     Reg 21 SPPSAP(G) Regs »
3     Reg 22 SPPSAP(G) Regs »
4     s171ZN(2E) SSCBA 1992 »
Statutory paternity pay
SPP can be paid by an employer when an employee and/or her/his partner is adopting a child. To get SPP you must:1ss171ZB(2) and (3), 171ZC and 171ZE(4)-(7) SSCBA 1992; reg 11 SPPSAP(G) Regs
    be adopting a child jointly with your partner (or your partner is adopting a child) under UK law. See CPAG’s Welfare Benefits and Tax Credits Handbook if you are adopting a child from abroad; and
    have, or expect to have (along with the adopter or joint adopter), the main responsibility for the upbringing of the child; and
    intend to care for the child or support the person adopting the child while receiving SPP; and
    not have elected to receive SAP; and
    have worked for the same employer for 26 weeks ending with the week in which you are told you have been matched with a child for adoption; and
    have average gross earnings of at least £120 (in tax year 2021/22) a week; and
    not be carrying out any work for the employer who is paying you SPP. It does not mean you have given up your job; and
    give your employer the correct notice (see below).
Within seven days of being notified of the adoption match or, if that is not practicable, as soon as is reasonably practicable after that date,2s171ZC(1) and (2) SSCBA 1992; reg 15 SPPSAP(G) Regs you must tell your employer:
    when you would like your SPP to start; and
    whether you want to get SPP for one week or two; and
    the date you expect the child to be placed for adoption (or the date s/he was placed, if the placement has already happened); and
    the date on which the adopter was notified that the child had been matched with her/him for adoption.
You must also give your employer a declaration, stating that:
    you and your spouse, civil partner or partner are jointly adopting a child, or your spouse, civil partner or partner is adopting a child; and
    you have, or expect to have, the main responsibility for the upbringing of the child (apart from the responsibility of the adopter or co-adopter); and
    while getting SPP, you intend to care for the child or support the child’s adopter; and
    you elect to be paid SPP rather than SAP.
You can use Form SC4 for SPP to provide the above information to your employer. The form is available at gov.uk.
If you give your employer less notice than this, or you do not provide the above information within the time limit, your SPP can begin later, once the necessary time limit for providing the notice or information has passed, provided payment would still fall within the eight-week period in which SPP can be paid.
SPP can normally be paid for a maximum of two consecutive weeks. However, you can choose to receive it for just one week.3s171ZE(2) SSCBA 1992; reg 12(3) SPPSAP(G) Regs It is paid at either £151.97 or 90 per cent of your average weekly earnings, whichever is the lower amount. The earliest date it can be paid is the date of the child’s placement for adoption.4Reg 12(1)(a) SPPSAP(G) Regs The latest is eight weeks after that date.5Reg 14 SPPSAP(G) Regs
 
1     ss171ZB(2) and (3), 171ZC and 171ZE(4)-(7) SSCBA 1992; reg 11 SPPSAP(G) Regs »
2     s171ZC(1) and (2) SSCBA 1992; reg 15 SPPSAP(G) Regs »
3     s171ZE(2) SSCBA 1992; reg 12(3) SPPSAP(G) Regs »
4     Reg 12(1)(a) SPPSAP(G) Regs »
5     Reg 14 SPPSAP(G) Regs »
Statutory shared parental pay
If your partner chooses to end her/his SAP early, you may be able to get SSPP for the weeks your partner has ‘given up’ her/his SAP. For example, if your partner opts to get 19 weeks of SAP, you could potentially get 20 weeks of SSPP. You can also ‘share’ SSPP with your partner. So, if your partner opts to get 19 weeks SAP, you could share the remaining 20 weeks and both, for example, have 10 weeks SSPP each. SSPP can only be paid within one year of the child being placed for adoption.
You are eligible for SSPP if if you are eligible for SAP (see here), or you are eligible for SPP (adoption) (see here) and your partner is eligible for SAP. Your partner must have opted to stop receiving SAP. SSPP is paid at either £151.97 or 90 per cent of your average weekly earnings, whichever is the lower amount.
See CPAG’s Welfare Benefits and Tax Credits Handbook for more information.
Universal credit
If the child placed with you for adoption is ‘looked after’ by the local authority, your universal credit (UC) does not include any child element for the child.1Reg 4 UC Regs You do not get any help with childcare costs in UC if the child is still ‘looked after’ by the local authority.2Reg 33 UC Regs The housing costs element for rent is limited depending on how many bedrooms you are deemed to need (called the ‘size criteria’). The size criteria will not include a child placed for adoption. You are allowed one extra room in the size criteria.3Sch 4 para 12(1)(b) and (4)(b) UC Regs Any adoption allowance you receive does not count as income for UC.4Reg 66 UC Regs If you are a single person, for the first 12 months after the child has been placed with you, you are not subject to any work-related requirements. If you are a couple, the person who is the main carer for the child is not subject to any work-related requirements.5Reg 89(1)(d) UC Regs For what happens to UC once you have an adoption order, see here.
 
1     Reg 4 UC Regs »
2     Reg 33 UC Regs »
3     Sch 4 para 12(1)(b) and (4)(b) UC Regs »
4     Reg 66 UC Regs »
5     Reg 89(1)(d) UC Regs »
Income support
If you are a single person or lone parent with whom a child aged under 16 has been placed for adoption, you may be able to get income support (IS) on that basis (although if you are not already on IS, you will not be able to claim it because of the introduction of UC).1Sch 1B para 2A IS Regs If you are on IS when a child is placed with you for adoption, your IS is not normally affected. If you are paid an adoption allowance (before the adoption order is granted), any amount of this that you spend on the child is disregarded in full when working out your income. If you keep any for your own use, it is taken into account as income.2Reg 42(4)(b) IS Regs; para 28174 DMG
For what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     Sch 1B para 2A IS Regs »
2     Reg 42(4)(b) IS Regs; para 28174 DMG »
Income-related employment and support allowance
If you are getting income-related employment and support allowance (ESA) when a child is placed with you for adoption and you are paid an adoption allowance (before the adoption order is granted), any amount of this that you spend on the child is disregarded in full. If you keep any for your own use, it is taken into account as income for income-related ESA.1Reg 107(4) ESA Regs; para 51215 DMG
For information on what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     Reg 107(4) ESA Regs; para 51215 DMG »
Jobseeker’s allowance
If you are getting jobseeker’s allowance (JSA) when a child is placed with you for adoption and you are paid an adoption allowance (before the adoption order is granted), any amount of this that you spend on the child is disregarded in full. If you keep any for your own use, it is taken into account as income for income-based JSA.1Reg 105(10)(b) JSA Regs; para 28174 DMG
For information on what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     Reg 105(10)(b) JSA Regs; para 28174 DMG »
Pension credit
If you are getting pension credit (PC) and are paid an adoption allowance, it is disregarded as income for PC purposes.1s15 SPCA 2002 Some PC claimants who are responsible for a child or qualifying young person get an additional amount for her/him in their PC (instead of child tax credit – CTC). If the child placed with you for adoption is still ‘looked after’ by the local authority, your PC will not include the additional amount for the child.2Sch 2A para 4 SPC Regs
For information on what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     s15 SPCA 2002 »
2     Sch 2A para 4 SPC Regs »
Housing benefit and council tax reduction
If you are getting housing benefit (HB)/council tax reduction (CTR) when a child is placed with you for adoption, your HB/CTR is not normally affected. There are no amounts included in your ‘applicable amount’ (see here) for children placed for adoption.1HB Reg 21(3) HB Regs; reg 21(3) HB(SPC) Regs
CTR Reg 11(2) CTR(S) Regs; reg 11(2) CTR(SPC)(S) Regs
If you and your partner have reached pension age (see here), any adoption allowance you are paid is disregarded in full for HB/CTR purposes.2HB Reg 29 HB(SPC) Regs
CTR Reg 27(1) CTR(SPC)(S) Regs
If you and your partner are under pension age (or sometimes if one of you is under pension age) and you are paid an adoption allowance (before the adoption order is granted), any amount of this that you spend on the child is disregarded in full. If you keep any for your own use, it is taken into account as income for HB/CTR.3HB Reg 42(6)(c) HB Regs
CTR Reg 41(3)(c) CTR(S) Regs
If you are a tenant in the private sector (not local authority or housing association), your HB is probably calculated on the basis of a ‘local housing allowance’ (see here). This means that the maximum HB you can get is an amount determined by where you live and how many rooms you and your family require (the ‘size criteria’). You are allowed one room in the size criteria if you have a child (or children, if part of the same adoption arrangement) placed with you for adoption.4Regs 2, 13D(3A) and (12) and 21(3) HB Regs; regs 2, 13D(3A) and (12) and 21(3) HB(SPC) Regs
If you are under pension age and living in the social rented sector, your HB may be reduced if you are under-occupying your home (see here). When assessing whether you are under-occupying your home, you are not counted as needing a room for a child placed with you for adoption. However, you are allowed one extra bedroom in the size criteria because a child (or children, if part of the same adoption arrangement) has been placed with you for adoption.5Regs 2, B13 and 21(3) HB Regs
If you are struggling to pay your rent, claim a discretionary housing payment (see here).
For information on what happens to benefits and tax credits once you have an adoption order for a child, see here.
 
1     HB Reg 21(3) HB Regs; reg 21(3) HB(SPC) Regs
CTR Reg 11(2) CTR(S) Regs; reg 11(2) CTR(SPC)(S) Regs
 »
2     HB Reg 29 HB(SPC) Regs
CTR Reg 27(1) CTR(SPC)(S) Regs
 »
3     HB Reg 42(6)(c) HB Regs
CTR Reg 41(3)(c) CTR(S) Regs
 »
4     Regs 2, 13D(3A) and (12) and 21(3) HB Regs; regs 2, 13D(3A) and (12) and 21(3) HB(SPC) Regs »
5     Regs 2, B13 and 21(3) HB Regs »
Scottish child payment
When a child is placed with you for adoption, you can get Scottish child payment for the child if you satisfy the normal conditions of entitlement, including being responsible for the child (see here).
Disability living allowance and child disability payment
If the child placed with you for adoption gets disability living allowance (DLA) or child disability payment (CDP), s/he continues to receive it when s/he comes to live with you, provided s/he continues to satisfy the normal conditions of entitlement. If the child has been in local authority accommodation (eg, in a residential unit) before coming to live with you, the DLA or CDP care component may have stopped being paid. Inform the Disability Benefit Centre or, if it is CDP, Social Security Scotland (SSS) (see Appendix 1), that the child is now living with you and the care component should be paid again.
When a child under 16 gets DLA, an adult is appointed to act on her/his behalf. This person receives payment of the child’s DLA. The appointee is usually the child’s parent. When a child comes to live with you, you can apply to become the appointee by writing to the Disability Benefit Centre, giving the child’s name, date of birth and reference number if you have it (you will find it on any letters from the Disability Benefit Centre). Also provide your details (name, address, date of birth and national insurance number) and explain the circumstances. You can apply to SSS to become an appointee for the child’s CDP.1s85A SS(S)A 2018
 
1     s85A SS(S)A 2018 »
Carer’s allowance
If the child placed with you for adoption is getting the middle or highest rate care component of DLA or CDP, you may be able to claim carer’s allowance (CA), provided you satisfy the normal rules (see here). You cannot get CA if you are ’gainfully employed’ – ie, you earn more than £128 a week. Adoption allowance does not count as earnings for this purpose,1Regs 9 and 12 SSB(CE) Regs although SAP, SPP and SSPP do count as earnings.2Reg 9(1)(j) SSB(CE) Regs
If you are entitled to CA and you also get UC, IS, income-related ESA, income-based JSA, PC or HB/CTR, you should get the carer element, carer premium or carer addition in your applicable amount.
 
1     Regs 9 and 12 SSB(CE) Regs »
2     Reg 9(1)(j) SSB(CE) Regs »
Tax credits
Note: you cannot make a new claim for tax credits, because of the introduction of UC. See here for more details. The information in this section applies to you if you are already getting tax credits.
Any adoption allowance you receive is disregarded for tax credits.1Reg 19 Table 6 para 11(a) TC(DCI) Regs £100 a week of SAP/SPP/SSAP is disregarded for tax credits.2Reg 4(1)(h) TC(DCI) Regs
For information on what happens to tax credits once you have an adoption order for the child, see here.
 
1     Reg 19 Table 6 para 11(a) TC(DCI) Regs »
2     Reg 4(1)(h) TC(DCI) Regs »
Child tax credit
If you are already getting tax credits (eg, CTC for another child) and providing you satisfy the normal conditions of entitlement, you can get CTC for the child you are going to adopt as soon as the child comes to live with you, unless the local authority is making payments to you under regulation 33 of the Looked After Children (Scotland) Regulations 2009.1Reg 3(1) r4 Case B CTC Regs. This could be a fostering allowance, for example. Note: adoption allowances are not paid under this regulation.2Paid under s71 AC(S)A 2007 The ‘two-child limit’ (see here) does not apply if a child is placed with you for adoption (agency adoption). This means that even if you already have two or more dependent children and a child is placed with you for adoption, you can get the child element in your CTC for the child who has come to live with you, providing you satisfy the normal conditions of entitlement.3Reg 11 CTC Regs If you subsequently give birth to a child, the child placed for adoption is ‘disregarded’ when applying the two-child limit.4Reg 9 CTC Regs
 
1     Reg 3(1) r4 Case B CTC Regs. This could be a fostering allowance, for example.  »
2     Paid under s71 AC(S)A 2007 »
3     Reg 11 CTC Regs »
4     Reg 9 CTC Regs »
Working tax credit
In order to get working tax credit (WTC), you have to be in ‘full-time paid work’ (see here).
Note: if you cannot get CTC for a child (see here), s/he does not count as a dependent child for WTC.
You are treated as being in full-time paid work during any period when you are being paid SAP, SPP or SSPP and during any period when you are absent from work during adoption or paternity leave or during statutory shared parental leave during which you could have received SSPP, provided you were in qualifying remunerative work before you went on adoption/paternity/shared parental leave,1Reg 5 WTC(EMR) Regs or would have counted as being in full-time paid work if you had been responsible for a child.2Reg 5A WTC (EMR) Regs
Note: because of the introduction of UC, you cannot make a new claim for tax credits but currently you can continue to get them, and renew your claim at the end of tax year, if you are already entitled.
 
1     Reg 5 WTC(EMR) Regs »
2     Reg 5A WTC (EMR) Regs »
Other benefits
Best Start grant
You can qualify for a Best Start grant pregnancy and baby payment if a child aged under 12 months is placed with you for adoption, and you satisfy the other conditions of entitlement (see here). You must claim before the child is one year old.1Sch 2 EYA(BSG)(S) Regs The payment is £606, or £303 if you have another child under 16 in your household.2Sch 2 EYA(BSG)(S) Regs If an older child is placed with you for adoption, you may be entitled to a Best Start grant early learning payment or school-age payment (see here). You can get a Best Start grant even if someone else (eg, the birth mother) has already received the Best Start grant for the child.3Sch 2, 3 and 4 EYA(BSG)(S) Regs
 
1     Sch 2 EYA(BSG)(S) Regs »
2     Sch 2 EYA(BSG)(S) Regs »
3     Sch 2, 3 and 4 EYA(BSG)(S) Regs »