Legislation – The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025

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Introduction

PART 1
Introductory

1 Citation, commencement and extent

PART 2
England and Wales and Scotland

2 Amendment of the Social Security Contributions and Benefits Act 1992

3 Amendment of the Welfare Reform Act 2012

PART 3
England and Wales

4 Amendment of the Social Security Contributions and Benefits Act 1992

PART 4
Northern Ireland

5 Amendment of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

6 Amendment of the Welfare Reform (Northern Ireland) Order 2015

PART 5
England and Wales, Scotland and Northern Ireland

7 Amendment of the Inheritance Tax Act 1984

8 Amendment of the Vehicle Excise and Registration Act 1994

9 Amendment of the Finance Act 2005

10 Amendment of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011

Signature

Explanatory note

EXPLANATORY NOTE
(This note is not part of the Order)

This Order makes amendments in consequence of regulations made under section 31 (disability assistance) of the Social Security (Scotland) Act 2018 (asp 9).

This Order makes amendments to social security legislation governing entitlement to certain benefits as well as tax legislation in the United Kingdom in consequence of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 (S.S.I. 2025/3). These Regulations introduce arrangements for the payment of Scottish Adult Disability Living Allowance, which will replace Disability Living Allowance for adults (recipients aged 18 and over) in Scotland.

Article 2 amends the Social Security Contributions and Benefits Act 1992 (c. 4) to prevent dual entitlement to Scottish Adult Disability Living Allowance and Attendance Allowance or Disability Living Allowance. Article 2 also provides that individuals entitled to Scottish Adult Disability Living Allowance are entitled to a Christmas Bonus.

Article 3 amends the Welfare Reform Act 2012 (c. 5) to prevent dual entitlement to Scottish Adult Disability Living Allowance and Personal Independence Payment.

Article 4 amends the Social Security Contributions and Benefits Act 1992 to provide that receipt of the care component of Scottish Adult Disability Living Allowance at the specified rates is among the qualifying benefits for Carer’s Allowance in England and Wales.

Article 5 amends the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) to prevent dual entitlement to Attendance Allowance and the care component of Scottish Adult Disability Living Allowance in Northern Ireland.

Article 5 also amends the same Act to ensure that Scottish Adult Disability Living Allowance is treated as a qualifying benefit for Carer’s Allowance in Northern Ireland.

Article 6 amends the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1)) to prevent dual entitlement to Personal Independence Payment and Scottish Adult Disability Living Allowance.

Article 7 amends the Inheritance Act 1984 (c. 51) so that the provisions on pre-1981 trusts for disabled persons cover certain individuals who are in receipt of Scottish Adult Disability Living Allowance. The same Act is also amended in relation to self-settlements by those expected to meet the definition of a “disabled person” in the future, where such a person is receiving treatment for renal failure in a hospital or similar institution, other than as an in-patient.

Article 8 amends the Vehicle Excise and Registration Act 1994 (c. 22) to provide that in specified circumstances, a vehicle is exempt from vehicle excise duty when it is being used, or kept for use, by or for the purposes of a person who is in receipt of Scottish Adult Disability Living Allowance.

Article 9 amends the Finance Act 2005 (c. 7) to ensure that individuals in receipt of Scottish Adult Disability Living Allowance receive the same treatment as those in receipt of Disability Living Allowance.

Article 10 amends the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517) to ensure that Scottish Adult Disability Living Allowance is treated the same way as other forms of disability assistance given under section 31 of the Social Security (Scotland) Act 2018 for the purposes of entitlement to Armed Forces Independence Payment.

A full Impact Assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.