The Welfare Reform (Further Provision) (Scotland) Act 2012 tasks the Scottish Government with producing an Annual Report on the impacts of the UK Welfare Reform Act 2012 on the people of Scotland. As the final statutory report, the content will go beyond the statutory duty and will place the impact of provisions in the Act in the wider context of all welfare measures passed by UK governments since 2010.
The report draws on analysis published by the independent Office for Budget Responsibility on the financial impact of all welfare reform measures across the 2010-15 and 2015-17 parliaments. Local Authority level analysis of the financial impact of welfare measures passed in the 2015-17 parliament are also presented, along with estimates of the number of households affected by these policies.
The report also brings together evidence of the impact of welfare reform on income inequality, poverty and child poverty in the UK and the impact on equality groups, including the impacts on women and people with disabilities. A detailed summary of each measure brought in by the Act (and other significant changes) is also provided, along with evidence of the impact of each of these measures on households and other actors such as landlords and local authorities where appropriate. This is divided into three sections: low income benefits, disability and incapacity benefits and housing related benefits.