Social Security for Scotland:
Benefits being devolved to the Scottish
Parliament
Updated August 2015
Introduction
The purpose of this paper is to provide an initial examination of the benefits which are set to be
devolved to Scotland under the Smith Commission recommendations. This analysis will be used
to help inform our discussions on how best to take advantage of the new powers coming to
Scotland.
The paper is structured in the following way:
• Brief background to the benefit system and the Smith Commission proposals;
• Examination of the reserved/devolved split of benefit expenditure;
• High-level statistics on each of the benefits to be devolved including expenditure data,
caseload time series, breakdown by age and gender and key characteristics of claimants where
the data is available; and
• Analysis of the combinations of some of these benefits that individuals in Scotland currently
receive.
2
Background to the benefit system
The benefit system currently in place in Scotland is distributed across a number of recipient groups. The
majority of these benefits are currently reserved to the UK Government, with the exception of the Council
Tax Reduction and Scottish Welfare Fund which were localised and devolved respectively to the Scottish
Government from April 2013.
Benefits for
people out of
work
Income Support
In Work Credit &
Return to Work
Credit
Job Grant
Jobseekers
Allowance
Benefits for
elderly people
Financial
Assistance
Scheme
Pension Credit
State Pension
State Pension
Transfers
TV Licences
Winter Fuel
Payments
Benefits for people
who are ill or
disabled
Attendance
Allowance
Carer’s Allowance
Disability Living
Allowance
Employment &
Support Allowance
Incapacity Benefit
Industrial Injuries
Personal
Independence
Payment
Severe Disablement
Allowance
Specialised Vehicles
fund
Statutory Sick Pay
Vaccine Damage
Payments
Benefits for
families with
children
Child Benefit
Child Tax Credit
Guardians
Allowance
Maternity
Allowance
Statutory
Maternity Pay
Source: Expert Working Group on Welfare, Re-thinking Welfare: Fair, Personal and Simple.
Benefits for people
on low incomes
Council Tax
Reduction
Discretionary
Housing Payments
New Deal &
Employment
Programme
Allowances
New Enterprise
Allowance
Scottish Welfare
Fund
Social Fund
(regulated)
Working Tax Credit
Housing Benefit
Other
Bereavement
benefits
Christmas bonus
Universal Credit
Other small
benefits such as
child trust fund etc.
3
The Smith Commission
The Smith Commission was tasked with providing recommendations on potential financial, welfare and
taxation powers that could be devolved to Scotland, following the independence referendum. Their Heads
of Agreement, published on 27 November 2014, detailed a number of recommendations in relation to
social security. These included the recommendation that the Scottish Parliament be given complete
autonomy to determine the structure and value of a range of powers over disability, and devolution of the
components of the regulated social fund. In addition, the Scottish Parliament should be given the power
to make administrative changes to Universal Credit and to vary the housing cost element. The Commission
also made clear recommendations that the Scottish Parliament be given powers to create new benefits in
areas of devolved responsibility, and top-up reserved ones.
For carers, disabled people
& those who are ill
Currently part of the
Regulated Social Fund
Other
Attendance Allowance (AA)
Cold Weather Payment (CWP)
Discretionary Housing Payments (DHP)
Carer’s Allowance (CA)
Funeral Payment (FP)
Disability Living Allowance (DLA)
Sure Start Maternity Grant (SSMG)
Personal Independence Payment (PIP)
Winter Fuel Payment (WFP)
Industrial Injuries Disablement Benefit
(IIDB)
Severe Disablement Allowance (SDA)
Source: The Smith Commission, Report of the Smith Commission for further devolution of powers to the Scottish Parliament.
4
Benefit expenditure in Scotland – 2013/14
In 2013/14, £205.2 billion was spent on benefits in Great Britain, of which £17.5 billion (8.5 per
cent) was spent on individuals in Scotland. The Commission’s proposals would devolve around £2.6
billion (14.6 per cent) of Scottish benefit expenditure to the Scottish Parliament.
These figures exclude nearly £400 million of expenditure on the Council Tax Reduction Scheme and
Scottish Welfare Fund which are already devolved to the Scottish Parliament. If they are included,
total benefit expenditure in Scotland in 2013/14 was around £17.9 billion.
Rest of GB,
£187.6bn,
91.5%
Scotland;
£17.5bn; 8.5%
Reserved,
£14.9bn,
85.4%
Devolved,
£2.6bn, 14.6%
Note: fi gures may not sum due to rounding
Sources: DWP Outturn and Forecast: Autumn Statement 2015, DWP benefit expenditure by Region 1996/97 to 2013/14, HMRC Tax Receipts between
England, Wales, Scotland & Northern Ireland, Scottish Welfare Fund Statistics: 2013/14, Council Tax Reduction: Caseload and Expenditure 2013/14.
5
Benefit expenditure in Scotland – 2013/14
The size of expenditure on each benefit to be devolved varies considerably. Nearly £1.5 billion was
spent on Disability Living Allowance in 2013/14, accounting for almost 60% of total expenditure on
the benefits to be devolved. This is in comparison to the less than £1 million spent on Cold
Weather Payments in 2013/14.
£1,600
£1,473
£1,200
£1,000
£800
£600
£481
£29
£10
£6
£3
<£1
Sure start maternity
grant
Cold weather
payments
£91
Funeral expenses
payments
£91
Personal
independence
payment
£182
Discretionary
housing payments
£186
£200
Industrial injuries
benefits
£400
Severe disablement
allowance
Expenditure, 2013/14 (£m)
£1,400
Carer's allowance
Winter Fuel
Payments
Attendance
allowance
Disability living
allowance
£0
Source: DWP benefit expenditure by region from 2000/01 to 2013/14. industrial Injuries benefits includes IIDB. A further breakdown is unavailable.
6
Benefit to be devolved to Scotland
Group
Benefit
For carers, disabled people & those who
are ill
Attendance allowance
Carer’s Allowance
Disability Living Allowance
Personal Independence Payment
Industrial Injuries Disablement Benefit
Severe Disablement Allowance
part of the
Other Currently
Regulated Social Fund
Cold Weather Payment
Funeral Payment
Sure Start Maternity Grant
Winter Fuel Payment
Discretionary Housing Payments
Source: www.gov.uk
Primary Purpose
To help with personal care for individuals aged 65 or over with
a physical or mental disability.
To help an individual look after someone with substantial
caring needs. To be eligible the individual must be 16 or over
and spend at least 35 hours a week caring for them.
Help if your disability or health condition means one or both of
the following are true:
 You need help looking after yourself
 You have walking difficulties
DLA is closed to new working age claimants and being
replaced by PIP.
Helps with some of the extra costs caused by long-term illhealth or disability for individuals aged 16 to 64. Replacement
for DLA for working age individuals.
For individuals who are ill or disabled as a result of an accident
or disease caused by work or while you were on an approved
employment training scheme or course.
For working age individuals who are unable to work due to
illness or disability. SDA is closed to new entrants
A payment for individuals on certain benefits when the
temperature is either recorded as, or forecast to be, an
average of zero degrees Celsius or below over 7 consecutive
days.
For individuals on low income and needing help to pay for a
funeral they are arranging.
A one off payment of £500 to help towards the costs of having
your first child for individuals who are in receipt of certain
benefits.
A tax-free payment to help pay for heating bills if you were
born on or before 5 July 1952 (Current SPA for women).
Additional help for those in receipt of Housing Benefit and
having difficulty meeting their rent payments. Paid at the
discretion of the LA.
7
Disability Living Allowance in Scotland – Feb 2015
DLA provides help for an individual if their disability or health condition means one or both of the following are true:
They need help looking after their self or have walking difficulties. DLA is closed to new claimants and being replaced by
PIP.
300
51%
100
Age range
May-14
May-13
May-12
May-11
May-10
May-09
May-08
There are a wide range of main
disabling conditions for DLA with
arthritis and learning difficulties
being the most common. Learning
Other
31%
Chest Disease
3%
Under 5
5 to under…
11 to…
16 - 17
18 - 24
25 - 29
30 - 34
35 - 39
40 - 44
45 - 49
50 - 54
55 - 59
60 - 64
65 - 69
70 - 74
75 - 79
80 - 84
85 - 89
90 and over
Number of claimants
(Thousands)
May-07
May-06
May-05
May-04
May-03
0
52% of all DLA claimants are aged 50 to
75.
50
40
30
20
10
0
49%
330,270 individuals
received DLA in Feb
2015
200
Difficulties
12%
Mobility Rate
Higher
Psychosis
8%
Cerebrovascular
Disease
4% Heart Disease
4%
Back Pain
4%
Arthritis
17%
Neurological
Diseases
4%
77% of DLA claimants are
in receipt of both the
Mobility and Care
elements of DLA.
Psychoneurosis
8%
Disease Of The
Muscles, Bones
or Joints
5%
Care Award Rate
The majority (82%) of claimants
have been receiving DLA for over
5 years, with 14% receiving DLA
for between 2 to 5 years.
400
May-02
Number of claimants
(Thousands)
In 2013/14 £1.5bn was
spent on DLA in Scotland,
10.7% of the GB total which
is more than Scotland’s
population share (8.4%).
Gender split
DLA caseload steadily increased between May 2002
and May 2013 and has started to fall as a result of the
introduction of PIP.
Lower
Nil
Higher
17%
7%
1%
Middle
16%
16%
3%
Lower
11%
9%
6%
Nil
10%
3%
0%
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14 and DWP tabulation tool. Note: caseload data relates to cases in payment .
8
Personal Independence in Scotland – April 2015
PIP helps with some of the extra costs caused by long-term ill-health or disability for individuals aged 16 to 64. It is also
replacing DLA for working age individuals.
Only 14% of current PIP claimants have
been reassessed from DLA.
9% of current PIP claimants are classed as
being terminally ill.
72% of all PIP claimants are aged 40 to
64.
65 and over
60-64
55-59
50-54
45-49
40-44
35-39
30-34
25-29
18-24
16-17
10,000
8,000
6,000
4,000
2,000
-
47,646 individuals
received PIP in April
2015
25,000
20,000
15,000
10,000
5,000
-
54%
There are a wide range of main
disabling conditions for PIP with
psychiatric disorders being the most
common.
Respiratory
disease; 5%
Other;
6%
Neurological
disease;
10%
Musculoskel
etal disease
(regional);
11%
Cardiovascul
ar disease;
3%
Psychiatric
disorders;
34%
Malignant Musculoskel
disease; etal disease
(general);
12%
18%
46%
57% of PIP claimants are in
receipt of both the
mobility and daily living
elements of PIP.
Mobility Award Rate
Enhanced Standard
Daily Living Award
Rate
Number of claimants
In 2013/14 around
£10m was spent on
PIP in Scotland.
Number of claimants
Gender split
PIP was introduced in June 2013 to Scotland for new
claims. Its caseload will continue to increase as DLA
claimants are reassessed onto PIP .
30,000
Nil
Enhanced
26%
11%
16%
Standard
6%
14%
19%
Nil
2%
6%
0%
Sources: DWP Outturn and Forecast: Autumn Statement 2015 and DWP Stat-Xplore. Note: caseload data relates to cases in payment .
9
Attendance Allowance in Scotland – Feb 2015
AA provides help with personal care for individuals aged 65 or over with a physical or mental disability.
50% of all claimants have been
receiving AA for over 5 years, with
over a quarter (24%) receiving AA
for between 2 to 5 years.
175
150
125
100
75
50
25
0
Number of claimants
(Thousands)
May-14
May-13
May-12
May-11
May-10
May-09
May-08
May-07
May-06
May-05
May-04
May-03
There are a wide range of main
disabling conditions for AA with
arthritis being the most common.
Other
31%
40
Arthritis
32%
Cerebrovasc
ular Disease
6%
Chest
Disease
7%
20
10
0
Age range
35%
128,960 individuals
received AA in Feb
2015
63% of all AA claimants are aged over
80.
30
Gender split
65%
May-02
Number of claimants
(Thousands)
In 2013/14 £481m was
spent on AA in Scotland, 9%
of the GB total which is
slightly more than
Scotland’s population share
(8.4%).
AA caseload has generally declined since reaching a
peak in November 2009 of 148,030 claimants.
Disease Of
The
Muscles,
Bones or
Joints
7%
Dementia
8%
62% of AA claimants receive
the higher rate of care,
meaning they require both
day and night care or are
terminally ill.
Heart
Disease
9%
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14 and DWP tabulation tool. Note: caseload data relates to cases in payment.
10
Carers Allowance in Scotland – Feb 2015
CA is provided to help an individual look after someone with substantial caring needs. To be eligible the individual must
be 16 or over and spend at least 35 hours a week caring for them.
70
60
50
40
30
20
10
0
31%
69%
The majority (65%) of claimants have been
receiving CA for over 2 years, with 37% receiving
CA for over 5 years.
Jun-14
Aug-13
Oct-12
Dec-11
Feb-11
Apr-10
Jun-09
Aug-08
Oct-07
Dec-06
Feb-06
Apr-05
Jun-04
62,870 individuals
received CA in Feb
2015
Aug-03
Number of claimants
(Thousands)
In 2013/14 £182m was
spent on CA in Scotland,
8.7% of the GB total which
is slightly more than
Scotland’s population share
(8.4%).
Gender split
CA caseload has been increasing steadily over the last
decade.
41% of CA claimants are entitled to CA but do not
receive a CA payment. This is because they are also in
receipt of another benefit, such as State Pension, JSA
or ESA ,which provide a higher level of income.
Number of claimants
(Thousands)
Over half (57%) of all CA claimants are aged 40 to 59.
10
8
Unclaimed
41%
6
4
2
Claimed
59%
0
Age range
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14 and DWP tabulation tool. Note: caseload data relates to cases in payment.
Severe Disablement Allowance in Scotland – Feb 2015
SDA is for working age individuals who are unable to work due to illness or disability. It was clsoed to new entrants and
the provision replaced by Incapacity Benefit in April 2001, which is now replaced by Employment and Support Allowance.
In 2013/14 £91m was spent
on SDA in Scotland, 10.6%
of the GB total which is
more than Scotland’s
population share (8.4%).
Number of claimants
(Thousands)
SDA caseload is falling as it is closed to new claimants.
Gender split
15,100 individuals
received SDA in Feb
2015
50
40
30
56%
20
44%
10
Number of claimants (Thousands)
Individuals aged 35 to 44 account for just over a
quarter (25%) of all SDA claimants.
4
3.5
3
2.5
2
1.5
1
0.5
0
16-17 18-24 25-34 35-44 45-49 50-54 55-59 60-64 65 and
over
Age range
Aug-14
Aug-13
Aug-12
Aug-11
Aug-10
Aug-09
Aug-08
Aug-07
Aug-06
Aug-05
Aug-04
Aug-03
Aug-02
Aug-01
Aug-00
Aug-99
0
There are a wide range of causes of incapacity for SDA
with mental and behavioural disorders being the most
common.
Diseases of the
Musculoskeletal
system and
Connective
Congenital
Tissue;
Malformations, 6%
Deformations
and
Chromosomal
Abnormalities;
6%
Diseases of the
Nervous System;
10%
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14 and DWP tabulation tool.
Other;
11%
Menta l a nd
behavi oural
di s orders; 44%
Unclassified
symptoms etc;
23%
Industrial Injuries Disablement Benefit in Scotland – Q4 2014
IIDB is for individuals who are ill or disabled as a result of an accident or disease caused by work or while they were on
an approved employment training scheme or course.
35,000
30,000
17%
25,000
20,000
15,000
10,000
5,000
0
Osteoarthritis of the knee
included in the regulations
2,500
2,000
480 new IIDB
claims in Q4 2014
1,500
1,000
500
0
Diseases are the most common
qualifying condition for IIDB
accounting for 60% of all new
claims. However, accidents account
for 40% of all new working age
claims.
New Industrial Injuries Disablement
Claims
3,500
2002 Q2
2002 Q4
2003 Q2
2003 Q4
2004 Q2
2004 Q4
2005 Q2
2005 Q4
2006 Q2
2006 Q4
2007 Q2
2007 Q4
2008 Q2
2008 Q4
2009 Q2
2009 Q4
2010 Q2
2010 Q4
2011 Q2
2011 Q4
2012 Q2
2012 Q4
2013 Q2
2013 Q4
2014 Q2
New Industrial Injuries Disablement claims
The number of new claimants has been on a general downward trend
since 2002.
3,000
83%
27,220 individuals
received IIDB in QQ
2014
Q1 2010
Q2 2010
Q3 2010
Q4 2010
Q1 2011
Q2 2011
Q3 2011
Q4 2011
Q1 2012
Q2 2012
Q3 2012
Q4 2012
Q1 2013
Q2 2013
Q3 2013
Q4 2013
Q1 2014
Q2 2014
Q3 2014
Q4 2014
Industrial Injuries Disablement
claims in payment
In 2013/14 £91m was spent
on IIDB in Scotland, around
10% of the GB total which is
slightly more than
Scotland’s population share
(8.4%).
Gender split
The number of IIDB claims in payment has been
slowly decreasing since 2010.
300
250
200
150
100
50
0
Diseases
Accidents
Qualifying condition
Work ing age
Pension age
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14, DWP Industrial Injuries Disablement Benefit quarterly statistics.
13
Discretionary Housing Payments in Scotland – 2014/15
DHPs provide additional help for those in receipt of Housing Benefit and having difficulty meeting their rent payments. It
is paid at the discretion of the Local Authority.
In 2014/15 there were around 118,000 DHP awards
in Scotland.
In 2014/15 £51m was spent on
DHPs in Scotland. A significant
proportion of this is likely to
have been to counter the
effects of the “Bedroom Tax”.
The Scottish Government provided
most of the funding for DHPs in
2014/15
The average DHP award
in Scotland in 2014/15
was £429, up from
£335 in 2013/14.
Between 1 April 2014 and 31 March 2015:
 Local Authorities received a total of around 132,000 applications
for DHPs;
 LAs made determinations on around 130,000 DHP applications ,
SG
funding;
£35m,
70%
UKG
funding;
£15m,
30%
although some of these determinations may have been on
applications which commenced prior to 1 April 2014;
 118,000 DHP awards were granted during the period. This figure is
likely to include a sizeable number of cases affected by the RSRS,
where local authorities have continued to make up their shortfall in
weekly rent through the use of DHPs;
 The total value of these awards across Scotland was £ 50.5 million.
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14, Scottish Government Discretionary Housing Payments in Scotland:
1 April 2014 to 31 March 2015.
14
Winter Fuel Payment in Scotland – May 2014
WFP is a tax-free payment to help pay for heating bills if an individuals was born on or before 5 July 1952 (current State
Pension Age for women).
WFP caseload has remained broadly flat at around 1.1
million claimants since 2009/10
In 2013/14 £186m was
spent on WFP in Scotland,
8.7% of the GB total which
is very slightly more than
Scotland’s population share
(8.6%).
Gender split
Number of claimants
1,200,000
1,000,000
800,000
1,086,080
individuals received
a WFP in 2013/14
600,000
55%
45%
400,000
200,000
0
2009/10
300,000
250,000
200,000
150,000
100,000
2011/12
2012/13
2013/14
The rate of WFP an individual receives depends on their age and
circumstances.
500,000
450,000
Number of claimants
Number of claimants
WFP is payable to individuals over the
female state pension age who have
been residing in the UK during a
specified week in September of that
year. A fifth of claimants are aged over
80.
350,000
2010/11
400,000
350,000
Age of
claimant
300,000
80+
250,000
75-79
200,000
70-74
150,000
65-69
100,000
<65
50,000
50,000
-
<65
65-69
70-74
Age ranges
75-79
80+
£100
£150
£200
£300
Benefit rate paid
Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14, DWP Winter Fuel Payment: caseload and household figures 2013 to 2014.
15
Benefits currently part of the Regulated Social Fund – 2013/14
Cold Weather Payments (CWP), Funeral Payments (FP) and Sure Start Maternity Grants (SSMG) are all benefits currently
administered through the UK Government Regulated Social Fund.
Cold Weather Payment are payments for individuals on
certain benefits when the temperature is either recorded
as or forecast to be an average of zero degrees Celsius or
below over 7 consecutive days.
Funeral Payments are for individuals on low income and
needing help to pay for a funeral they are arranging
Sure Start Maternity Grant is a one off payment of £500 to
help towards the costs of having your first child for
individuals who are in receipt of certain benefits.
Expenditure on CWP, FP and SSMG in Scotland
(£ millions).
GB
CWP
FP
SSMG
Scotland
8
<1
44
6
37
3
Annual GB expenditure for CWP (£m)
It should be noted that expenditure on Cold Weather Payments are extremely volatile due to the payment being
dependant on weather conditions. The chart below shows the changes in GB expenditure on cold weather payments
from 2004/05 to in 2013/14.
£500
GB Expenditure
£450
£400
£350
£300
£250
£200
£150
£100
£50
£0
2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Source: DWP Outturn and Forecast: Autumn Statement 2015.
16
Benefit Combinations in Scotland – Feb 2015
Individuals can be in receipt of more than one benefit at any one time. As a result there will be interactions
between any devolved and reserved benefits which may impact on individuals behaviours. Limited information is
available on the combinations of benefits individuals receive with DWP data providing some data on their
benefits, although with notable exceptions like Housing Benefit.
This interaction is highlighted by 34% of claimants of the main DWP benefits claiming a benefit combination
which includes a devolved benefits. State Pension only claimants account for the largest proportion (42%) of all
claimants.
700,000
Number of claimants
600,000
500,000
400,000
300,000
200,000
100,000
Combinations containing only reserved benefits
Combinations containing devolved benefits
Sources: DWP tabulation tool
Other Combination
SDA only
SDA and IS/PC
IS/PC, IB and DLA
IB and DLA
DLA, SDA
IS/PC, CA and SP
IS/PC, DLA and SDA
CA and SP
IS/PC and CA
CA only
IS/PC, SP and DLA
IS/PC, SP and AA
SP and DLA
DLA only
SP and AA
ESA and DLA
IS/PC and IB
IB only
WA only
IS/PC only
SP and PC/IS
JSA only
ESA
SP only
0
Sources
Department for Work and Pensions (DWP), Benefit expenditure by local authority 2000/01 to 2013/14. [Accessed 20
August 2015] https://www.gov.uk/government/statistics/benefit-expenditure-and-caseload-tables-2014
DWP, Benefit expenditure by region 1996/97 to 2013/14. [Accessed 20 August 2015]
https://www.gov.uk/government/statistics/benefit-expenditure-and-caseload-tables-2014
DWP, DWP Tabulation Tool. [Accessed 20 August 2015] http://tabulation-tool.dwp.gov.uk/100pc/tabtool.html
DWP, Industrial Injuries Disablement Benefit: quarterly statistics. [Accessed 20 August 2015]
https://www.gov.uk/government/collections/industrial-injuries-disablement-benefit-quarterly-statistics
DWP, Outturn and forecast: Autumn Statement 20145 [Accessed 20 August 2015]
https://www.gov.uk/government/statistics/benefit-expenditure-and-caseload-tables-2015
DWP, Stat-Xplore. [Accessed 20 August 2015] https://stat-xplore.dwp.gov.uk/
DWP, Winter Fuel Payment: caseload and household figures 2013 to 2014, 17 September 2014.
https://www.gov.uk/government/statistics/winter-fuel-payment-caseload-and-household-figures-2013-to-2014
HMRC, Disaggregation of HMRC Tax Receipts: statistics table. [Accessed 20 August 2015]
https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts
Expert Working Group on Welfare, Re-thinking Welfare: Fair, Personal & Simple, 4 June 2014.
http://www.gov.scot/Publications/2014/06/7760
Scottish Government, Discretionary Housing Payments in Scotland: 1 April 2013 to 31 March 2014 [Accessed 5 March
2015] http://www.gov.scot/Topics/Statistics/Browse/Social-Welfare/dhp/DHP31Mar2014
Scottish Government, Scottish Welfare Fund Statistics: 2013/14, 15 July 2014.
http://www.gov.scot/Topics/Statistics/Browse/Social-Welfare/swf/SWF20132014
Scottish Government, Council Tax Reduction: Caseload and Expenditure, Scotland, 2013/14, 24 June 2014.
http://www.gov.scot/Publications/2014/06/5122
The Smith Commission, Report of the Smith Commission for further devolution of powers to the Scottish Parliament , 27
November 2014. https://www.smith-commission.scot/
UK Government, www.gov.uk
18
List of abbreviations
AA
Attendance Allowance
SP
State Pension
CA
Carer’s Allowance
SPA
State Pension Age
CWP
Cold Weather Payment
SSMG Sure Start Maternity Grant
DHP
Discretionary Housing Payments
WA
Widow’s Allowance
DLA
Disability Living Allowance
WFP
Winter Fuel Payment
DWP
Department for Work & Pensions
ESA
Employment & Support Allowance
FP
Funeral Payment
IB
Incapacity Benefit
IIDB
Industrial Injuries Disablement
Benefit
IS
Income Support
JSA
Jobseeker’s Allowance
PC
Pension Credit
PIP
Personal Independence Payment
SDA
Severe Disablement Allowance
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