Social Security (Amendment) (Scotland) Bill - fairer Scotland duty assessment impact assessment

This Fairer Scotland Duty Assessment considers outcomes of removing Tax Credits as qualifying benefits for certain devolved benefits. Includes references to changes in Scottish Child Payment, Carers Allowance and Young Carer Grants appeals regulations and Discretionary Housing Payments.


Summary of assessment findings

As these regulations simply reflect a UK Government initiative that will be complete for tax credits, and as UC is the standard metric for low-income households, there are no options which would improve the regulations in their impacts on inequalities of outcome. We have closely monitored the take-up rate of Scottish Government benefits throughout the ‘Move to UC’ period and there has been no impact.

No changes are proposed. As previously noted these amending regulations reflect changes in the UK Government’s reserved benefits that have already taken place with no discernible impact on the take-up of Scottish Government benefits.

Sign off

Name: Ian Davidson

Job title: Deputy Director, Social Security Policy

Date: 15 April 2025

Contact

Email: chris.loh@gov.scot

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