This report to the Scottish Parliament sets out the impacts, as they are understood to date, of the provisions of the Welfare Reform Act 2012.
Although key provisions have not been introduced to timetable (Universal Credit and the Personal Independence Payment), limiting any impacts here, a range of other key provisions have been implemented over the last year which have had impacts on the people of Scotland. These include the benefit cap, the bedroom tax, and the new conditionality / sanctions regime.
The report also sets out the action the Scottish Government has taken to mitigate the worst of these impacts. This includes the introduction of the Scottish Welfare Fund and the Council Tax Reduction scheme, plus additional support via discretionary housing payments to tackle the bedroom tax.