Council Tax, benefits and welfare

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.

Midlothian Council has taken a decision to uplift this payment by £40, making a total payment of £170.


To be eligible, households must be either:

  • In receipt of Council Tax Reduction (this does not include Single Person’s Discount – 25%) for at least one day during April 2021
  • Or did not pay Council Tax for one of these reasons during 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 will get one payment. We have identified eligible customers so no application is required.


For those customers currently paying by Direct Debit, payment will be made to your bank accounts. All other customers will be issued with a cheque.

Payments to bank accounts will be made on Tuesday 26 October.

Cheques will be sent in the post Friday 22 October (please expect 2-3 working days for delivery).

Should you have any queries please call 0131 271 3201 and quote Low Income Pandemic Payment.

Treatment for tax and benefit purposes

If you receive Universal Credit, then this payment will be counted 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 by signing in to your Universal Credit account 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.

This payment is in addition to support delivered through the Family Pandemic Payments.

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