Funeral Expense Assistance (Scotland) Amendment Regulations 2024: equality impact assessment

Executive summary

The purpose of these amendment regulations is to introduce improvements to the Funeral Expense Assistance, which is more commonly known as Funeral Support Payment (FSP). When FSP was first implemented in Scotland, DWP regulations for Funeral Expenses Payment (FEP) were largely replicated under the safe and secure approach to transition of legislation. The improvements were identified following the publication of the FSP evaluation on 1 July 2022^[1] and through discussions with internal and external stakeholders.

The amendments will help support bereaved people by introducing changes that will make FSP more equitable. These changes will also future proof the regulations to allow FSP to be awarded for a funeral which involves alkaline hydrolysis and ensure the regulations reflect policy intent. The Scottish Government published their consultation analysis report on alkaline hydrolysis in April 2024.^[2] Alkaline hydrolysis is also available outside the UK and this change to regulations will allow FSP to be awarded, assuming all other eligibility criteria are met.

This Equality Impact Assessment (EqIA) has been developed to accompany the regulations. The focus of this EqIA is on the changes that these amendment regulations will make to FSP. This impact assessment builds on the suite of impact assessments that were produced prior to the launch of FSP.^[3][4][5][6]

A corresponding Business and Regulatory Impact Assessment (BRIA), an Islands Communities Impact Assessment (ICIA), a Fairer Scotland Duty Assessment (FSDA) and a Children’s Rights and Wellbeing Impact assessment (CRWIA) have also been produced. A Data Protection Impact Assessment (DPIA) were not required for this set of amendment regulations.

We are introducing the following changes to FSP regulations:

• Allow full application of a reasonability test when a person has been buried or cremated outwith the area in which they resided, but the place of the funeral is in the United Kingdom, to allow reasonable costs to be awarded and a consistent approach regardless of where a person is buried or cremated.
• Extend provision to allow Funeral Support Payment to be awarded in exceptional circumstances if a funeral is held outwith the UK and an award is not allowable under current regulations. This provision will have no restrictions relating to the nationality of deceased or location of funeral, but costs will be restricted. Normal residency rules of the client being resident in Scotland and the deceased being resident in the UK, will be applied.
• To ensure citizens who would have been entitled to support for funerals abroad (EU member states, Iceland, Liechtenstein, Norway or Switzerland) prior to 31 December 2020, when the implementation period (IP) following the UK exit from the EU ended, continue to be entitled. This group includes Irish citizens and EU/EEA or Swiss nationals who have obtained leave to remain in the UK by means other than the EU settlement scheme, and those who have applied under the EU settlement scheme and are awaiting a decision – the scope of this provision also captures joining family members in the first 3 months of residence.
• Introduce a change to deduct any available assets of the deceased, including assets available with confirmation and pre-paid funeral plans, that can be used for funeral costs from the award of Funeral Support Payment in all cases.
• Amend the definition of funeral to include provision for means of disposal of human remains by alkaline hydrolysis. The Scottish Government published their consultation analysis report on alkaline hydrolysis in April 2024.^[7] Alkaline hydrolysis is available outside the UK and the first funeral involving alkaline hydrolysis in Europe is understood to have taken place in Ireland in September 2023.

In developing the Funeral Expense Assistance (Scotland) Amendment Regulations 2024, the Scottish Government is mindful of the three needs of the Public Sector Equality Duty (PSED) as set out in section 149 of the Equality Act 2010 - eliminate unlawful discrimination, harassment and victimisation, advance equality of opportunity between people who share a protected characteristic^[8] and those who do not and foster good relations between people who share a protected characteristic and those who do not. Where any negative impacts have been identified, we have sought to mitigate or eliminate these. We are also mindful that the equality duty is not just about negating or mitigating negative impacts, as we also have a positive duty to promote equality. We are considering how best to work with under-represented groups and are tailoring our communications and engagement strategy to raise awareness and take-up of the payment in these groups. More broadly, fostering good relations is reflected in the guiding principles of dignity, fairness and respect and the vision for Social Security Scotland, as set out in Our Charter,^[9] with removing the stigma around applying for benefits central to this approach.

This EqIA assesses any impacts of applying a proposed new or revised policy or practice against the needs relevant to a public authority’s duty to meet the public sector equality duty.