Low Income Pandemic Payment (LIPP)

As part of the Scottish Government Budget 2021/ 22, the First Minister announced that a one-off £130 Low Income Pandemic Payment would be made by 31 October 2021.


To be eligible, households must be either

  1. In receipt of Council Tax Reduction/Second Adult Rebate (this does not include Single Person’s Discount – 25%) for at least one day during month of April 2021
  2. Or did not pay Council Tax for one of the following reasons during the month of April 2021
    • Living in temporary accommodation, including a refuge.
    • Home is unoccupied because you were being cared for or are caring for someone else.
    • All members of the household were care leavers, under 18 or severely mentally impaired.

We will administer this payment on behalf of the Scottish Government.

You may only receive one payment. 

If you receive Universal Credit this payment will count as capital

This will not normally affect the amount you receive unless you have savings or other capital totalling over £6,000.

If you are concerned that this payment could impact your Universal Credit award, you should report the payment in your journal or by calling the Universal Credit helpline on

0800 328 5644

This payment will be disregarded in full for other benefits and for income tax purposes.

How the payment is made

We will contact those who qualify for the Low Income Pandemic Payment (LIPP) over the next 2 months. 

Find out more information on the Low Income Pandemic Payment (LIPP) on the Scottish Government website.