Carer’s allowance: temporary provision 47 Carer’s allowance supplement (1) The Scottish Ministers must make a payment (a “carer’s allowance supplement”) to 15 qualifying individuals in respect of each of the following periods of each financial year— (a) 1 April to 30 September, and (b) 1 October to 31 March. (2) A qualifying individual is an individual who, on the qualifying date, was— 20 (a) in receipt of a carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992, and (b) resident in Scotland. (3) The qualifying date is a date determined by the Scottish Ministers falling within the period to which the payment relates. 25 (4) The amount of a carer’s allowance supplement is to be calculated according to the following formula— (JSA-CA) x 26 where— JSA is whichever is the higher of— 30 (a) the weekly amount specified in regulation 79(1)(c) of the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207) as it has effect on the qualifying date, and (b) that amount as it would have effect on the qualifying date if it were adjusted for inflation in accordance with subsection (4A), and 35 CA is the weekly rate of carer’s allowance specified in Part 3 of schedule 4 of the Social Security Contributions and Benefits Act 1992 as it has effect in Scotland on the qualifying date.