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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Funeral Expense Assistance (Scotland) Regulations 2019 (“the principal Regulations”).

The principal Regulations make provision for funeral expense assistance to help eligible persons to meet funeral expenses under section 34 of the Social Security (Scotland) Act 2018.

Regulation 2(2) provides for entitlement to assistance for funeral expenses where the deceased’s body is disposed of by way of alkaline hydrolysis.

Regulation 2(4) makes changes to the conditions on entitlement to a funeral support payment when the place of the funeral is outside the United Kingdom.

Regulation 2(6) introduces costs allowable for disposal by way of alkaline hydrolysis, provides for comparison of costs in respect of funerals outside the United Kingdom and clarifies when the lower rate flat rate payment will be applied to a pre-paid funeral plan or analogous arrangement.

Regulation 2(7) makes changes to what is an available asset of the deceased and when and how a pre-paid funeral plan or analogous arrangement will be deducted under regulation 14.