Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what estimate his Department has made of the number of grandparents in Scotland who (a) who are eligible for adult specified childcare credit and (b) are eligible for that credit but are not claiming it.

Specified Adult Childcare credits were introduced in April 2011. These effectively allow an individual who successfully claims Child Benefit and already has a qualifying year, for example through paying Class 1 NI contributions to transfer their credits to grandparents and other specified adults under State Pension age who care for children aged under 12 whilst they are at work.

No information is held on the number of people in Scotland who are eligible for Specified Adult Childcare credits, or who may be eligible but are not claiming it.