Publication - Consultation paper

Estimating fraud and error in the Scottish social security system: Consultation

Published: 19 March 2026
From: Director of Social Security
Directorate: Social Security Directorate
Topic: Communities and third sector, Economy, Equality and rights, +2 more … Public sector, Scottish Budget
ISBN: 9781807751098

Consultation paper seeking views on what should be included in regulations governing how Social Security Scotland uses new audit powers to estimate the rate and monetary value of fraud and error.

Closed
This consultation closed 10 June 2026.

View this consultation on consult.gov.scot, including responses once published.

Supporting documents

Footnotes

1 Public Finance and Accountability (Scotland) Act 2000

2 Social Security Scotland: Annual audit report 2021/22

3 Section 54 Social Security (Scotland) Act 2018

4 Para 25 of the Schedule to The Scottish Child Payment Regulations 2020

5 Social Security (Amendment) (Scotland) Bill: equality impact assessment - updated April 2025 - gov.scot

6 Social Security (Amendment) (Scotland) Bill: fairer Scotland duty impact assessment - updated April 2025 - gov.scot

7 Social Security (Amendment) (Scotland) Bill: business and regulatory impact assessment - updated April 2025 - gov.scot

8 Social Security (Amendment) (Scotland) Bill: island communities impact assessment - updated April 2025 - gov.scot

9 Social Security (Amendment) (Scotland) Bill: child rights and wellbeing impact assessment - updated April 2025 - gov.scot

10 Equality Act 2010

Contact

Email: informationforaudit@gov.scot

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