Maternity pay in Scotland

Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.

Direct answer

Is SMP different in Scotland?

No. SMP is set by UK-wide legislation (SI 2026/201) at 194.32 per week and applies identically in Scotland. The Scottish Government separately operates the Best Start Grant, a non-means-tested payment for low-income families (767.50 for a first child, 383.75 for subsequent), funded from devolved social security. Devolved Scottish income tax does affect the take-home figure on SMP for higher earners.

Best Start Grant pregnancy and baby payment

The Pregnancy and Baby Payment is 767.50 for a first child and 383.75 for subsequent children, paid by Social Security Scotland. You can apply from 24 weeks pregnant up to the day the child turns 6 months. It is non-means-tested for families on qualifying benefits (Universal Credit, Tax Credits, Pension Credit, Housing Benefit, Income Support, JSA, ESA).

Scottish income tax on SMP

Scotland uses a six-band income tax structure. For 2026/27, the starter rate is 19%, basic 20%, intermediate 21%, higher 42%, advanced 45%, top 48%. Most employees on SMP are well inside the basic band, so the take-home figure is similar to the rest of the UK. Higher earners returning to high pay during a partial tax year may see a slightly different reconciliation at year end.

Other Scottish support that stacks

Best Start Foods card: top-up for healthy food and milk during pregnancy and the first 3 years.
Scottish Child Payment: 26.70 per week per child under 16 for families on qualifying benefits (April 2025 rate).
Council Tax Reduction and other devolved benefits if income is low during maternity leave.

Employer reclaim in Scotland

Identical to the rest of the UK. The 92%/103% reclaim is administered by HMRC through the EPS regardless of where the employer is based.