■you claim within the time limits (see below); and

■you or your partner have taken responsibility for the costs of a funeral that takes place in the UK (or, in some cases, in a European Economic Area country – see Chapter 51(3) ); and

■it is considered reasonable for you or your partner to have accepted that responsibility taking into account who is the nearest relative and any other relevant circumstances. Where two or more people accept responsibility, the application of the one who is the closer relative will be considered first. Where they rank equally and there is no agreement between them, Social Security Scotland will decide who will be considered first. Only one person can be eligible for a payment; and

■you are ordinarily resident in Scotland; and

■you are not subject to immigration control (see Chapter 51(2) ); and

■the deceased person was, at the time of their death, ordinarily