Social Security for Scotland: Benefits being devolved to the Scottish

Parliament

Updated August 2015

Introduction

2

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.

Background to the benefit system

3

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

workBenefits for

elderly peopleBenefits for people

who are ill or disabled

Benefits for families with

childrenBenefits for people

on low incomes Other

Income SupportIn Work Credit & Return to Work

CreditJob Grant

Jobseekers Allowance

Financial Assistance

SchemePension CreditState PensionState Pension

TransfersTV LicencesWinter Fuel Payments

Attendance Allowance

Carer’s AllowanceDisability Living

AllowanceEmployment &

Support AllowanceIncapacity BenefitIndustrial Injuries

Personal Independence

PaymentSevere Disablement

AllowanceSpecialised Vehicles

fundStatutory Sick PayVaccine Damage

Payments

Child Benefit Child Tax Credit

Guardians AllowanceMaternity AllowanceStatutory

Maternity Pay

Council Tax Reduction

Discretionary Housing Payments

New Deal & Employment Programme Allowances

New Enterprise Allowance

Scottish Welfare Fund

Social Fund (regulated)

Working Tax CreditHousing Benefit

Bereavement benefits

Christmas bonusUniversal Credit

Other small benefits such as child trust

fund etc.

Source: Expert Working Group on Welfare, Re-thinking Welfare: Fair, Personal and Simple.

The Smith Commission

4

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.

Source: The Smith Commission, Report of the Smith Commission for further devolution of powers to the Scottish Parliament.

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)

Rest of GB, £187.6bn,

91.5%

Devolved, £2.6bn, 14.6%

Reserved, £14.9bn,

85.4%Scotland; £17.5bn; 8.5%

Benefit expenditure in Scotland – 2013/14

5Sources: DWP Outturn and Forecast: Autumn Statement 2015, DWP benefit expenditure by Region 1996/97 to 2013/14, HMRC Tax Rece ipts between England, Wales, Scotland & Northern Ireland, Scottish Welfare Fund Statistics: 2013/14, Council Tax Reduction: Caseload and Expenditure 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.

Note: fi gures may not sum due to rounding

Benefit expenditure in Scotland – 2013/14

6Source: DWP benefit expenditure by region from 2000/01 to 2013/14. industrial Injuries benefits includes IIDB. A further breakdown is unavailable.

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.

£1,473

£481

£186 £182£91 £91

£29 £10 £6 £3 <£1£0

£200

£400

£600

£800

£1,000

£1,200

£1,400

£1,600

Dis

abili

ty li

ving

allo

wan

ce

Atten

danc

eal

low

ance

Win

ter F

uel

Paym

ents

Care

r's a

llow

ance

Seve

re d

isab

lem

ent

allo

wan

ce

Indu

stria

l inj

urie

sbe

nefit

s

Dis

creti

onar

yho

usin

g pa

ymen

ts

Pers

onal

inde

pend

ence

paym

ent

Fune

ral e

xpen

ses

paym

ents

Sure

sta

rt m

ater

nity

gran

t

Cold

wea

ther

paym

ents

Expe

ndit

ure,

201

3/14

(£m

)

Benefit to be devolved to Scotland

7Source: www.gov.uk

Group Benefit Primary Purpose

For carers, disabled people & those who are ill

Attendance allowance To help with personal care for individuals aged 65 or over with a physical or mental disability.

Carer’s Allowance 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.

Disability Living Allowance

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 difficultiesDLA is closed to new working age claimants and being replaced by PIP.

Personal Independence Payment Helps with some of the extra costs caused by long-term ill-health or disability for individuals aged 16 to 64. Replacement for DLA for working age individuals.

Industrial Injuries Disablement Benefit 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.

Severe Disablement Allowance For working age individuals who are unable to work due to illness or disability. SDA is closed to new entrants

Currently part of the Regulated Social Fund

Cold Weather PaymentA 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.

Funeral Payment For individuals on low income and needing help to pay for a funeral they are arranging.

Sure Start Maternity GrantA one off payment of £500 to help towards the costs of having your first child for individuals who are in receipt of certain benefits.

Winter Fuel Payment A tax-free payment to help pay for heating bills if you were born on or before 5 July 1952 (Current SPA for women).

Other Discretionary Housing PaymentsAdditional help for those in receipt of Housing Benefit and having difficulty meeting their rent payments. Paid at the discretion of the LA.

8

Number of claimants

ArthritisLearning Diffi cultiesPsychosisPsychoneurosisDisease Of The Muscles, Bones or JointsNeurological DiseasesBack PainHeart DiseaseCerebrovascular DiseaseChest DiseaseUnknown/Transfer from AAEpilepsyMultiple Sclerosis

Arthritis17%

Learning Difficulties

12%

Psychosis8%

Psychoneurosis8%

Disease Of The Muscles, Bones

or Joints5%

Neurological Diseases

4%

Back Pain4%

Heart Disease4%

Cerebrovascular Disease

4%

Chest Disease3%

Other31%

0

100

200

300

400

May

-02

May

-03

May

-04

May

-05

May

-06

May

-07

May

-08

May

-09

May

-10

May

-11

May

-12

May

-13

May

-14Num

ber o

f cl

aim

ants

(T

hous

ands

)

The majority (82%) of claimants have been receiving DLA for over 5 years, with 14% receiving DLA

for between 2 to 5 years.

Disability Living Allowance in Scotland – Feb 2015

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 splitDLA caseload steadily increased between May 2002 and May 2013 and has started to fall as a result of the

introduction of PIP.

330,270 individuals received DLA in Feb

2015

There are a wide range of main disabling conditions for DLA with arthritis and learning difficulties

being the most common.

52% of all DLA claimants are aged 50 to 75.

77% of DLA claimants are in receipt of both the

Mobility and Care elements of DLA.

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 .

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.

49%51%

01020304050

Und

er 5

5 to

und

er…

11 to

…16

- 17

18 -

2425

- 29

30 -

3435

- 39

40 -

4445

- 49

50 -

5455

- 59

60 -

6465

- 69

70 -

7475

- 79

80 -

8485

- 89

90 a

nd o

ver

Num

ber o

f cl

aim

ants

(T

hous

ands

)

Age range

Higher Lower Nil

Higher 17% 7% 1%

Middle 16% 16% 3%

Lower 11% 9% 6%

Nil 10% 3% 0%

Mobility Rate

Care

Aw

ard

Rate

9

Only 14% of current PIP claimants have been reassessed from DLA.

Personal Independence in Scotland – April 2015

In 2013/14 around £10m was spent on

PIP in Scotland.

Gender split

Sources: DWP Outturn and Forecast: Autumn Statement 2015 and DWP Stat-Xplore. Note: caseload data relates to cases in payment .

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.

PIP was introduced in June 2013 to Scotland for new claims. Its caseload will continue to increase as DLA

claimants are reassessed onto PIP .

46%54%

- 5,000

10,000 15,000 20,000 25,000 30,000

Num

ber o

f cl

aim

ants 47,646 individuals

received PIP in April 2015

- 2,000 4,000 6,000 8,000

10,000

16-1

7

18-2

4

25-2

9

30-3

4

35-3

9

40-4

4

45-4

9

50-5

4

55-5

9

60-6

4

65 a

nd o

ver

Num

ber o

f cl

aim

ants

Psychiatric disorders;

34%

Musculoskeletal disease

(general); 18%

Malignant disease;

12%

Musculoskeletal disease (regional);

11%

Neurological disease;

10%

Other; 6%

Respiratory disease; 5%

Cardiovascular disease;

3%

There are a wide range of main disabling conditions for PIP with

psychiatric disorders being the most common.

57% of PIP claimants are in receipt of both the

mobility and daily living elements of PIP.

9% of current PIP claimants are classed as being terminally ill.

72% of all PIP claimants are aged 40 to 64.

Enhanced Standard Nil

Enhanced 26% 11% 16%

Standard 6% 14% 19%

Nil 2% 6% 0%

Mobility Award Rate

Daily

Livi

ng A

war

d Ra

te

Number of claimants

Higher RateTotalProportion higher

ArthritisHeart DiseaseDementiaDisease Of The Muscles, Bones or JointsChest DiseaseCerebrovascular DiseaseBlindnessMalignant DiseaseBack Pain - Other / Precise Diagnosis not Specified

0255075

100125150175

May

-02

May

-03

May

-04

May

-05

May

-06

May

-07

May

-08

May

-09

May

-10

May

-11

May

-12

May

-13

May

-14N

umbe

r of

clai

man

ts

(Tho

usan

ds)

Attendance Allowance in Scotland – Feb 2015

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%).

Gender split

63% of all AA claimants are aged over 80.

62% of AA claimants receive the higher rate of care,

meaning they require both day and night care or are

terminally ill.

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.

AA provides help with personal care for individuals aged 65 or over with a physical or mental disability.

AA caseload has generally declined since reaching a peak in November 2009 of 148,030 claimants.

128,960 individuals received AA in Feb

2015

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.

35%65%

0

10

20

30

40

Num

ber o

f cl

aim

ants

(T

hous

ands

)

Age range

Arthritis32%

Heart Disease

9%Dementia8%

Disease Of The

Muscles, Bones or

Joints7%

Chest Disease

7%

Cerebrovascular Disease

6%

Other31%

There are a wide range of main disabling conditions for AA with

arthritis being the most common.

10

Number of claimants

Table 9: People that are entitled to Carer's allowance but are unpaid

Entitled

Claimed

Unclaimed

Claimed59%

Unclaimed41%

The majority (65%) of claimants have been receiving CA for over 2 years, with 37% receiving

CA for over 5 years.

Carers Allowance in Scotland – Feb 2015

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

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.

Over half (57%) of all CA claimants are aged 40 to 59.

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.

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.

CA caseload has been increasing steadily over the last decade.

31%69%

010203040506070

Aug

-03

Jun-

04

Apr

-05

Feb-

06

Dec

-06

Oct

-07

Aug

-08

Jun-

09

Apr

-10

Feb-

11

Dec

-11

Oct

-12

Aug

-13

Jun-

14

Num

ber o

f cl

aim

ants

(T

hous

ands

)

62,870 individuals received CA in Feb

2015

0

2

4

6

8

10

Num

ber o

f cl

aim

ants

(T

hous

ands

)

Age range

Number of claimants

Table 6: Conditions of SDA claimants in Scotland

Mental and Behavioural DisordersUnclassified symptoms etcDiseases of the Nervous SystemCongenital Malformations, Deformations and Chromosomal AbnormalitiesDiseases of the Musculoskeletal system and Connective TissueDiseases of the Circulatory SystemFactors influencing Health Status and Contact with Health ServicesDiseases of the Respiratory SystemDiseases of the Eye and AdnexaInjury, Poisoning and certain other consequences of external causesDiseases of the Ear and Mastoid ProcessEndocrine, Nutritional and Metabolic DiseasesDiseases of the Digestive System

0

10

20

30

40

50

Aug

-99

Aug

-00

Aug

-01

Aug

-02

Aug

-03

Aug

-04

Aug

-05

Aug

-06

Aug

-07

Aug

-08

Aug

-09

Aug

-10

Aug

-11

Aug

-12

Aug

-13

Aug

-14

Num

ber o

f cl

aim

ants

(T

hous

ands

)

Mental and behavioural

disorders; 44%

Unclassified symptoms etc;

23%

Diseases of the Nervous System;

10%

Congenital Malformations, Deformations

and Chromosomal Abnormalities;

6%

Diseases of the Musculoskeletal

system and Connective

Tissue;6%

Other;11%

SDA caseload is falling as it is closed to new claimants. 15,100 individuals

received SDA in Feb 2015

Severe Disablement Allowance in Scotland – Feb 2015

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%).

Gender split

There are a wide range of causes of incapacity for SDA with mental and behavioural disorders being the most

common.

Individuals aged 35 to 44 account for just over a quarter (25%) of all SDA claimants.

Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14 and DWP tabulation tool.

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.

44%56%

00.5

11.5

22.5

33.5

4

16-17 18-24 25-34 35-44 45-49 50-54 55-59 60-64 65 andoverN

umbe

r of

clai

man

ts (

Thou

sand

s)

Age range

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

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

2014In

dust

rial

Inju

ries

Dis

able

men

t cl

aim

s in

paym

ent

Industrial Injuries Disablement Benefit in Scotland – Q4 2014

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

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.

Sources: DWP benefit expenditure by local authority from 2000/01 to 2013/14, DWP Industrial Injuries Disablement Benefit quarterly statistics.13

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.

The number of IIDB claims in payment has been slowly decreasing since 2010.

27,220 individuals received IIDB in QQ

2014

The number of new claimants has been on a general downward trend since 2002.

83%17%

0

500

1,000

1,500

2,000

2,500

3,000

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

Q2N

ew In

dust

rial

Inj

urie

s D

isab

lem

ent

clai

ms

Osteoarthritis of the knee included in the regulations

480 new IIDB claims in Q4 2014

0

50

100

150

200

250

300

Diseases AccidentsNew

Indu

stria

l In

jurie

s D

isab

lem

ent

Clai

ms

Qualifying condition

Working age Pension age

Discretionary Housing Payments in Scotland – 2014/15

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 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 , 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 Payme nts in Scotland: 1 April 2014 to 31 March 2015.

14

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.

The Scottish Government provided most of the funding for DHPs in

2014/15

UKG funding;

£15m, 30%

SG funding;

£35m, 70%

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2009/10 2010/11 2011/12 2012/13 2013/14N

umbe

r of c

laim

ants

Winter Fuel Payment in Scotland – May 2014

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

The rate of WFP an individual receives depends on their age and circumstances.

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.

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

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

1,086,080 individuals received

a WFP in 2013/14

45%55%

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

<65 65-69 70-74 75-79 80+

Num

ber

of c

laim

ants

Age ranges

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000

£100 £150 £200 £300

Num

ber o

f cl

aim

ants

Benefit rate paid

80+

75-79

70-74

65-69

<65

Age of claimant

CWPFPSSMG

CWPFPSSMG

Benefits currently part of the Regulated Social Fund – 2013/14

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.

Source: DWP Outturn and Forecast: Autumn Statement 2015. 16

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.

Expenditure on CWP, FP and SSMG in Scotland(£ millions).

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.

£0

£50

£100

£150

£200

£250

£300

£350

£400

£450

£500

2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14

Ann

ual G

B ex

pend

itur

e fo

r CW

P (£

m)

GB Expenditure

GB ScotlandCWP 8 <1FP 44 6SSMG 37 3

Benefit combination

SP onlyESAJSA onlySP and PC/ISIS/PC onlyWA onlyIB onlyIS/PC and IBESA and DLASP and AADLA onlySP and DLAIS/PC, SP and AAIS/PC, SP and DLACA onlyIS/PC and CACA and SPIS/PC, DLA and SDAIS/PC, CA and SPDLA, SDAIB and DLAIS/PC, IB and DLASDA and IS/PCSDA onlyOther Combination

State pensiondevolved ben as % total

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.

Sources: DWP tabulation tool

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

SP o

nly

ESA

JSA

onl

y

SP a

nd P

C/IS

IS/P

C on

ly

WA

only

IB o

nly

IS/P

C an

d IB

ESA

and

DLA

SP a

nd A

A

DLA

onl

y

SP a

nd D

LA

IS/P

C, S

P an

d A

A

IS/P

C, S

P an

d D

LA

CA o

nly

IS/P

C an

d CA

CA a

nd S

P

IS/P

C, D

LA a

nd S

DA

IS/P

C, C

A an

d SP

DLA

, SD

A

IB a

nd D

LA

IS/P

C, IB

and

DLA

SDA

and

IS/P

C

SDA

only

Oth

er C

ombi

natio

n

Num

ber o

f cla

iman

ts

Combinations containing only reserved benefits Combinations containing devolved benefits

Sources

18

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

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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

List of abbreviations

19

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