Legislation – The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024

PART 5England and Wales, Scotland and Northern Ireland

Amendment of the Finance Act 20058.

(1)

Schedule 1A to the Finance Act 200513 (meaning of “disabled person”) is amended as follows.

(2)

In paragraph 1 (“disabled person”), after sub-paragraph (b), insert—

“(ba)

a person in receipt of disability assistance for older people,”.

(3)

After paragraph 2 (attendance allowance) insert—

“Disability assistance for older people

2A.

A person is to be treated as a disabled person under paragraph 1(ba) if they satisfy HMRC that they would be entitled to receive disability assistance for older people but for provision made by regulations under section 31 of the SS(S)A 2018 for—

(a)

the cessation of entitlement to disability assistance for older people during periods when that person does not meet the conditions as to residence and presence prescribed by regulations made under that section, or

(b)

the non-satisfaction of eligibility criteria for disability assistance for older people prescribed by regulations made under that section where a person is undergoing treatment for renal failure in hospital, or

(c)

the reduction of the value of a payment of disability assistance for older people prescribed by regulations made under that section to £0 when a person is—

(i)

resident in a care home,

(ii)

undergoing detention in legal custody, or

(iii)

in a hospital or similar institution.”.

(4)

In paragraph 8 (interpretation), after the definition of “disability assistance for children and young people”, insert—

““disability assistance for older people” means a category of disability assistance specifically for older people,”.

13

2005 c. 7; Schedule 1A was added by paragraph 19 of Schedule 44 to the Finance Act 2013 (c. 29), and relevantly amended by section 291(2) of the Finance Act 2014 (c. 26).