This third annual report to the Scottish Parliament sets out the impacts of the UK Welfare Reform Act 2012 on people in Scotland, as the implementation of the Act’s provisions continues and more data become available.
Although Universal Credit and Personal Independence Payment are not yet fully implemented, the report draws on the first emerging evidence about the impact of these key provisions. Furthermore, the report analyses other provisions, including the Benefit Cap, the ‘bedroom tax’ and the new sanction regime, and sets out how the Act have had a significant impact on the people in Scotland.
The Scottish Government’s activity to mitigate the worst impacts of the Act is also presented in the report. This includes the introduction of the Scottish Welfare Fund, the Council Tax Reduction Scheme, the Welfare Reform Resilience Fund and additional support, via the Discretionary Housing Payment scheme, to tackle the ‘bedroom tax’.