The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024
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Change 1
8 Amendment of the Finance Act 2005
(1) Schedule 1A to the Finance Act 2005 (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, .
8 Amendment of the Finance Act 2005
(1) Schedule 1A to the Finance Act 2005 (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, .
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