The explanatory memorandum notes:
The amendments ensure that where a claimant is entitled to arrears of a benefit for a period for which the claimant has already received Carer Support Payment – this will in the main arise where someone living in Scotland claims one of the following benefits [state pension, incapacity benefit, severe disablement allowance, unemployability supplement that is paid with IIDB or war pension, widow’s pension or bereavement allowance, widowed mother’s allowance or widowed parent’s allowance, war widow’s or widower’s pension, maternity allowance, industrial death benefit, cbJSA, cbESA and UC].
The arrears will be reduced or offset by the amount of the Carer Support Payment already received.
https://www.legislation.gov.uk/uksi/2024/282/made
