Date lodged: 23 March 2018
To ask the Scottish Government, further to the answer to question S5W-14498 by Jeane Freeman on 27 February 2018, whether the UK Government has confirmed that the supplement will be taxable and, if so, what instrument will be used to give that effect.
Answered by: Jeane Freeman 19 April 2018
The UK Government has confirmed that Carer’s Allowance Supplement will be taxable.
As set out in our responses to S5W-14498 and S5W-15050 on 23 March 2018, the legal definition of income for tax purposes remains reserved to the UK Government and legislation related to this is a matter for the UK Government. This was agreed by the Smith Commission and is set out at paragraphs 75-77 of the Smith Commission report. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/28877.aspx .