If two or more children are placed with the same adopter as part
of the same arrangement there will only be one payment of SAP. This
is similar to how SMP is paid for multiple births.
However, if the placements are as the result of different
arrangements, they should be treated separately for SAP and the
adopter may be entitled to two or more payments of SAP.
If this happens, refer the case to PAYE, SA & NICS
Statutory Payments Technical BP7201, Newcastle for guidance.