Support for 880,000 pensioners this winter - Pension Age Winter Heating Payments to begin in November

8th September 2025

This winter at least 880,000 pensioners across Scotland are set to receive Pension Age Winter Heating Payment to help with heating their home.

From November, eligible people of State Pension age will get a payment between £101.70 and £305.10 depending on their circumstances.  Most people will receive their payment automatically – no action is needed.

For pensioners with a taxable income of over £35,000, the payment will be taken back through the tax system during 2026/27.

People can choose to opt out of receiving the payment by completing the online form on the MyGov website by 10 October 2025.

An eligibility checker has also been created to help people find out how much they are likely to receive.

Social Justice Secretary, Shirley-Anne Somerville said: “At least 880,000 pensioners in Scotland are estimated to benefit from the payment. And with the recent announcement on increasing energy costs, this could be a valuable lifeline for older people in Scotland.

“We are committed to treating people with the dignity, fairness and respect they deserve. Our approach supports those most in need. The Scottish Government will continue to ensure older people get the financial help they need, this winter or any winter.

“It is also important to highlight that most people don’t need to do anything – they will automatically receive the payment if eligible.”

Social Security Scotland will send a letter to everyone who will receive a payment. Subject to Parliamentary approval, payments will start from November 2025 and continue throughout the winter.

The Scottish Fiscal Commission have forecast that around 1.055 million payments will be made in winter 2025-26, with the number of payments recovered estimated to be 169,000. Fiscal Update: August 2025

Pension Age Winter Heating Payment replaces Winter Fuel Payment in Scotland and will be delivered by Social Security Scotland. 

Pensioners set to receive the payment will have been born on, or before, 21 September 1959 and living in Scotland during the qualifying week which is Monday 15 September to Sunday 21 September 2025. 

How much people will get paid will depend on:

their age
the age of anyone they live with who is also eligible for Pension Age Winter Heating Payment
if they receive certain benefits from the Department for Work and Pensions (DWP) as a joint award
if they live in residential care
Social Security Scotland will send the payment to the same account as an individual’s State Pension, or any Social Security Scotland benefit received.

An online eligibility checker has been created to help people find out how much they are likely to receive through Pension Age Winter Heating Payment. You can access the calculator and further information at Pension Age Winter Heating Payment - mygov.scot

A small number of people will need to apply, these include people who have deferred their state pension or are a couple with a joint award for Pension Credit, Income-based Jobseeker’s Allowance (JSA), Income-related Employment and Support Allowance (ESA), Income Support or Universal Credit and the main person getting that benefit is under State Pension age. Find out more on this at Pension Age Winter Heating Payment - mygov.scot

The online form to opt out of the payment will be available until Friday 10 October 2025. Opt out of the payment - mygov.scot

For pensioners with a taxable income of over £35,000, His Majesty’s Revenue and Customs (HMRC) will take it back during 2026/27.

Find out more on Pension Age Winter Heating Payment at Pension Age Winter Heating Payment - https://www.mygov.scot/pension-age-winter-heating-payment

The public should beware of scams around winter heating payments. Social Security Scotland will not request any personal information to be shared via email or text message.

If a Scottish pensioner’s taxable income tops £35,000, their Pension Age Winter Heating Payment will be automatically reclaimed via HMRC, most likely through adjustments to future tax codes (and self-assessment if relevant). There's no need for the pensioner to initiate repayment—it’s built into the system. But anyone uncertain should monitor communications from HMRC and pay attention to tax code adjustments or self-assessment notices.

How it will work for those with income over £35,000.

because the Pension Age Winter Heating Payment (PAWHP) is annual, the clawback will also repeat each year for wealthier pensioners (those with taxable income over £35,000).

Here’s how it works:

If You Get Payments Every Year

Each year you qualify, you’ll get the cash upfront from Social Security Scotland (usually in November).

HMRC then adds that year’s payment to your tax recovery schedule.

So if you get £200 in 2025, £200 in 2026, £200 in 2027, HMRC will claw back all three payments, but staggered.

Example Scenarios (for a £200 annual payment)

Payment in 2025 → HMRC claws back £100 in 2026/27 and £100 in 2027/28.

Payment in 2026 → adds another £100 in 2027/28 and £100 in 2028/29.

Payment in 2027 → adds another £100 in 2028/29 and £100 in 2029/30.

So by 2027/28, your tax code would already include:

£100 (from 2025 payment, second instalment)

£100 (from 2026 payment, first instalment)
= £200 extra that year.

By 2028/29, you’d have:

£100 (from 2026 payment, second instalment)

£100 (from 2027 payment, first instalment)
= £200 extra again.

And so on — it overlaps, but HMRC just layers each year’s recovery into your tax code.

If You Do Self-Assessment

Instead of spreading, each year’s PAWHP is added in full to your taxable income for that tax year.

So a £200 payment in 2025 means you declare £200 extra income on your 2025/26 tax return, and you pay tax on that in Jan 2027.

If you get it again in 2026, that’s another £200 on your 2026/27 return, and so on.

Bottom line
If you’re above the income threshold, every year’s payment will eventually be clawed back. For PAYE taxpayers, it stacks up over two years at a time; for self-assessment taxpayers, you repay each year’s allowance as part of your return.

What happens if you die?
HMRC will only ever claw back what they can through the individual’s tax code while they’re alive.

If you die in 2028/29, then:

Any clawback already built into your 2028/29 tax code will still be collected up until the date of death (through PAYE on pension income).

Future scheduled clawbacks stop — HMRC does not chase surviving family or estates for the balance of planned deductions.

Example:

You received payments in 2025, 2026, 2027, and 2028.

By the time of death in late 2028, part of the 2026 and 2027 repayments may already have been collected.

The remaining half (e.g. second instalments) is simply written off.