SPM30770 - Statutory Adoption Pay (SAP) - Adoption Pay Period (APP)

More than one child is placed with the same adopter

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.