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Published by The Scottish Parliamentary Corporate Body
Social Security subject profile
Author: Camilla Kidner
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Published: Wednesday 10 Jun 2026 (SB 26-31)
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Overview
Report
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Overview
Report
Summary
Devolved and reserved benefits
Links between devolved and reserved benefits
Development of Scottish Social Security 2013 to 2026
Before 2016: Local authority payments
Smith Commission and Scotland Act 2016
A system based on dignity and respect
Creating new benefits: the Social Security Programme 2017 - 2026
Cost of creating the new system
Responsibility transfers to Social Security Scotland
Total development and administrative spend
Work remaining to be done
New benefits
Administrative improvements
Funding and spending on devolved benefits
Policy Issues
Increasing demand for disability benefits
Disability Benefit Reform
Divergence from UK Social Security
Affordability of social security
Child Poverty
Administrative Issues
Sources
Image: Chart 1: Devolved and reserved benefit spending in Scotland, 2024-25
Image: Chart 4: Spending on devolved benefits, £m, 2020 to 2030
Image: Chart 5: Social security BGAs, 2020 to 2030, £m
Image: Chart 6: Spend above BGA, 2020 to 2030, £m.
Image: Chart 7: Additional spend on social security by type of client, 2020 to 2030, £m
Image: Chart 3: Total implementation and administrative spending, £m
Image: Chart 8: Adult Disability Payment authorised applications, 2022 to 2026.
Image: Chart 9: PIP and ADP caseload, 2019 to 2026
Image: Chart 10: Application processing times since January 2025. Median working days.
Image: Chart 2: Implementation investment, forecast and actual, £m
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