The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order SI 2024/1048 makes various changes to existing legislation to reflect the introduction of Pension Age Disability Payment (PADP) which is to replace Attendance Allowance (AA) in Scotland. This means that those in receipt of PADP in Scotland will have the same access to additional payments and exemptions in reserved benefits and the same tax treatments as those in receipt of AA in England and Wales. Alongside changes to social security legislation IHTA 1984 ss 74 (pre-1981 trusts for disabled persons) and 89A (self-settlement by person expected to fall within the definition of ‘disabled person’) and FA 2005 Sch 1A (meaning of ‘disabled person’) are amended to include individuals in receipt of PADP. The changes apply from 21 October 2024.
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The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order SI 2024/1048 makes various changes to existing legislation to reflect the introduction of Pension Age Disability Payment (PADP) which is to replace Attendance Allowance (AA) in Scotland. This means that those in receipt of PADP in Scotland will have the same access to additional payments and exemptions in reserved benefits and the same tax treatments as those in receipt of AA in England and Wales. Alongside changes to social security legislation IHTA 1984 ss 74 (pre-1981 trusts for disabled persons) and 89A (self-settlement by person expected to fall within the definition of ‘disabled person’) and FA 2005 Sch 1A (meaning of ‘disabled person’) are amended to include individuals in receipt of PADP. The changes apply from 21 October 2024.
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