PART 1Introductory

Citation, commencement and extent

1.—(1) This Order may be cited as the Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025.

(2) This Order comes into force on 21st March 2025.

(3) Part 2 of this Order extends to England and Wales and Scotland only.

(4) Part 3 of this Order extends to England and Wales only.

(5) Part 4 of this Order extends to Northern Ireland only.

(6) This Part and Part 5 of this Order extend to England and Wales, Scotland and Northern Ireland.

PART 2England and Wales and Scotland

Amendment of the Social Security Contributions and Benefits Act 1992

2.—(1)The Social Security Contributions and Benefits Act 1992(2) is amended as follows.

(2) In section 64(1A) (attendance allowance), after paragraph (c), insert—

“(d)the care component of Scottish adult disability living allowance.”.

(3) In section 71(7) (disability living allowance), after “adult disability payment”, insert “, Scottish adult disability living allowance”.

(4) In section 122(1) (interpretation of Parts 1 to 6 and supplementary provisions), after the definition of “relevant loss of faculty”, insert—

““Scottish adult disability living allowance” means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025(3);”.

(5) In section 150(2) (interpretation of Part 10), in the definition of “attendance allowance”, after paragraph (h), insert—

“(i)Scottish adult disability living allowance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;”.

Amendment of the Welfare Reform Act 2012

3.—(1)The Welfare Reform Act 2012(4) is amended as follows.

(2) In section 77(4) (personal independence payment), after “they are entitled to”, insert “Scottish adult disability living allowance,”.

(3) In section 95 (interpretation of Part 4), after the definition of “prescribed”, insert—

“;

“Scottish adult disability living allowance” means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025.”.

PART 3England and Wales

Amendment of the Social Security Contributions and Benefits Act 1992

4. In section 70(2) of the Social Security Contributions and Benefits Act 1992(5) (carer’s allowance), after “middle or highest rate”, insert “or Scottish adult disability living allowance by virtue of entitlement to the care component at the middle or highest rate”.

PART 4Northern Ireland

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

5.—(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992(6) is amended as follows.

(2) In section 64(1A) (attendance allowance), after paragraph (c), insert—

“(d)the care component of Scottish adult disability living allowance.”.

(3) In section 70(2) (carer’s allowance), omit the “or” at the end of the paragraph (dc), and after that paragraph, insert—

“(dd)a Scottish adult disability living allowance by virtue of entitlement to the care component at the middle or highest rate by virtue of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 in circumstances where the person is resident in Northern Ireland and regulation 48(1) of those Regulations applies; or”.

(4) In section 71(7) (disability living allowance)—

(a)at the end of paragraph (b) omit the “or”;

(b)at the end of paragraph (c) insert “, or”; and

(c)after paragraph (c) insert—

“(d)Scottish adult disability living allowance.”.

(5) In section 121(1) (interpretation of Parts 1 to 6 and supplementary provisions), after the definition of “relevant loss of faculty”, insert—

““Scottish adult disability living allowance” means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;”.

Amendment of the Welfare Reform (Northern Ireland) Order 2015

6.—(1)The Welfare Reform (Northern Ireland) Order 2015(7) is amended as follows.

(2) In Article 82(4) (personal independence payment)—

(a)at the end of sub-paragraph (b) omit the “or”;

(b)at the end of sub-paragraph (c) insert “, or”; and

(c)after sub-paragraph (c) insert—

“(d)Scottish adult disability living allowance.”.

(3) In Article 100 (interpretation), after “pension age disability payment” insert—

““Scottish adult disability living allowance” means disability assistance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025.”.

PART 5England and Wales, Scotland and Northern Ireland

Amendment of the Inheritance Tax Act 1984

7.—(1)The Inheritance Tax Act 1984(8) is amended as follows.

(2) In section 74(4) (pre-1981 trusts for disabled persons), at the end of paragraph (d), insert—

“, or

(e)is in receipt of Scottish adult disability living allowance, which is a category of disability assistance specifically for adults which takes the form of a living allowance given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018(9) by virtue of entitlement to the care component at the highest or middle rate.”.

(3) In section 89A (self-settlement by person expected to fall within the definition of “disabled person”)—

(a)in subsection (5)(e), after “pension age disability payment”, insert “or Scottish adult disability living allowance”; and

(b)in subsection (8), after the definition of “pension age disability payment”, insert—

““Scottish adult disability living allowance” means a category of disability assistance specifically for adults which takes the form of a living allowance,”.

Amendment of the Vehicle Excise and Registration Act 1994

8. In Schedule 2 to the Vehicle Excise and Registration Act 1994(10) (exempt vehicles), in paragraph 19(2) (vehicles for disabled people), after paragraph (aab), insert—

“(aac)that person, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, is in receipt of Scottish adult disability living allowance by virtue of entitlement to the mobility component at the higher rate,”.

Amendment of the Finance Act 2005

9.—(1)Schedule 1A to the Finance Act 2005(11) (meaning of “disabled person”) is amended as follows.

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

“(cb)a person in receipt of Scottish adult disability living allowance by virtue of entitlement to—

(i)the care component at the highest or middle rate in accordance with regulations made under section 31 of the SS(S)A 2018, or

(ii)the mobility component at the higher rate in accordance with regulations made under section 31 of the SS(S)A 2018,”.

(3) After paragraph 3A (disability assistance for children and young people), insert—

“Scottish adult disability living allowance

3B.A person is to be treated as a disabled person under paragraph 1(cb) if they satisfy HMRC that they would be entitled to receive Scottish adult disability living allowance by virtue of entitlement to the care component at the highest or middle rate, or the mobility component at the higher rate, but for provision made by regulations under section 31 of the SS(S)A 2018 for—

(a)the cessation of entitlement to Scottish adult disability living allowance during periods when that person does not meet the conditions as to residence and presence prescribed by regulations made under that section,

(b)the non-satisfaction of eligibility criteria for Scottish adult disability living allowance 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 Scottish adult disability living allowance 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 “personal independence payment”, insert—

““Scottish adult disability living allowance” means a category of disability assistance specifically for adults which takes the form of a living allowance,”.

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

10. In article 2(1) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011(12) (interpretation), in the definition of “extra-costs disability benefit”, after “2024,”, insert “Scottish Adult Disability Living Allowance given by virtue of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025,”.