CIPP Payroll: need to know 2019-20

when the payments are due to be made in the Winter, high demand can be managed effectively, and the process can be a smooth one.

The £10 per week allowance will be paid on a four-weekly basis and there is no limit on the number of children that the payment can be made for.

It has been estimated that roughly 170,000 children will be eligible for the Scottish Child Payment, across 140,000 households, which can be applied for alongside Best Start Foods and Best Start Grant Payments. It is hoped that by allowing individuals to apply for all of these benefits in one application, that it will be more straight forward for people to apply for and receive the money that they are entitled to.

Shirley Anne Somerville who is Social Security Secretary, said:

“The Scottish Child Payment has rightly been described as game-changing in terms of the potential to reduce child poverty. That is why we are doing everything we can to introduce this as early as possible, whilst ensuring we do so in a way that is safe and secure and protects implementation plans for the other social security benefits. When we launched the Best Start Grant payments we experienced significant demand with 14,000 applications in the week that we opened the School Age Payment. With 170,000 children from approximately 140,000 households expected to qualify for Scottish Child Payment, eligibility is on a unprecedented scale and, as this is a recurring payment, it also brings additional complexity. We are gearing up to process applications carefully, accurately and efficiently. We are building capacity across our processes, systems, premises and people. And with the roll-out plan, we are asking families to help us by getting their applications in early so that we can process and start making payments as quickly as possible once this new benefit has been introduced.”

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Scottish Budget 2020-2021 unveiled 7 February 2020

Against a backdrop of controversy, Kate Forbes became the first woman to deliver a budget, and laid out the Scottish government’s spending plans for tax year 2020-2021.

Ms Forbes revealed that there will be no increase to any of the income tax rates for the next tax year, but that the basic and intermediate band thresholds would be increased in line with inflation. The higher and top rate thresholds will be frozen and remain unchanged. Ms. Forbes stated that this would mean that Scotland would be the place where people pay the lowest tax in the UK.

Band

Band name

Rate

£12,501 - £14,585

Starter Rate

19%

£14,586 - £25,158

Scottish Basic Rate

20%

£25,159 - £43,430

Intermediate Rate

21%

£43,431 - £150,000

Higher Rate

41%

Above £150,000

Top Rate

46%

Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000, in line with current tax rules.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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