A UK Treasury regulation confirms how Scotland’s new carer payments will interact with UK income tax from 15 March 2026. The Scottish Carer Supplement will be taxable, while the new Carer’s Additional Person Payment will be tax‑free. The timing lines up with Scotland’s own rule changes taking effect the same day. (legislation.gov.uk)

Scottish ministers have created a single ‘Carer Support’ made up of three elements: the core Carer Support Payment, a weekly Scottish Carer Supplement and a new Carer Additional Person Payment for those caring for more than one person. These reforms commence on Sunday 15 March 2026. (legislation.gov.uk)

The Scottish Carer Supplement replaces the twice‑yearly Carer’s Allowance Supplement and will be paid alongside Carer Support Payment. Guidance states it’s set at £11.29 a week in 2025/26 (about £587 a year) and will uprate in April 2026, with awards made automatically to eligible carers. (mygov.scot)

Carer Additional Person Payment is a new £10‑a‑week award (up to £520 a year) for people already on Carer Support Payment who care for an additional person for at least 20 hours a week. Carers may qualify for more than one payment if they support multiple people. (gov.scot)

Taxwise, this keeps with HMRC’s long‑standing approach: top‑ups to taxable benefits tend to be taxable, while new Scottish benefits are generally exempt unless they top up something already taxable. CAS has been taxable and most claimants won’t pay if their income stays below the £12,570 personal allowance. (gov.uk)

For readers on the border, the practical impact is clear. If you live in Scotland but work for an employer based in the North of England, HMRC will usually settle any liability on the Scottish Carer Supplement via your tax code or Self Assessment, not through your employer’s payroll run. No tax is deducted from the benefit when it’s paid. (litrg.org.uk)

Officials in Edinburgh say paying the supplement weekly will give carers “more consistently and regularly” timed support than the old lump sums, a shift that many local advice agencies have argued for. Social Security Scotland has also confirmed the earnings limit for Carer Support Payment is £196 a week from April 2025. (mygov.scot)

The UK and Scottish governments have been coordinating the legal plumbing behind the scenes. Westminster’s recent debates on a related Scotland Act order emphasised that reserved legislation must be updated so the new payments work cleanly across the UK system-exactly what this income tax regulation delivers. (hansard.parliament.uk)

What to do now: if you’re a carer in Dumfries and Galloway, the Borders or commuting from Scotland into Carlisle or Berwick workplaces, keep an eye on your PAYE code from mid‑March and tell HMRC if you receive the Scottish Carer Supplement. The Additional Person Payment is tax‑free and, per Scottish guidance, is designed not to reduce other benefits. (socialsecurity.gov.scot)