Scottish Budget 2020-2021: Equality and Fairer Scotland budget statement

Chapter 14 Social Security and Older People

Introduction

The portfolio is focused on our overarching aims to create a Fairer Scotland. This portfolio will continue to devote funding to support the development, design and implementation of our social security powers and delivery of all benefits through Social Security Scotland. The portfolio will continue to tackle poverty and inequality, to provide assistance to ensure that every child has the best start in life, to improve the lives of those in need and to mitigate the worst impacts of the UK Government's welfare cuts.

The portfolio also supports a wide range of work to prevent discrimination and promote equality and human rights. The portfolio will continue to support strategic and front-line projects to address inequality and discrimination across the protected characteristics.

We will support the embedding of equality and human rights in the development of policy across government and the improvement of public sector delivery on equality. We are bringing together several funding streams which previously all supported some aspect of work related to violence against women and girls. This review will enable us to more closely align future funding to support organisations to develop and deliver work that directly contributes to delivering the ambitions of the Equally Safe strategy. Proposals for legislation, which will drive long‑term, systemic change in relation to human rights, are being developed by the National Taskforce for Human Rights Leadership. We support and celebrate the skills and talents of our older people and seek to reduce barriers for all to contribute to their communities.

Key Inequalities of Outcome

Those who identify as having a protected characteristic tend to be more likely to report the experience of discrimination in their daily lives than those who do not share the characteristic. This is true of disabled people (11% versus 7% non‑disabled), members of minority ethnic groups (17% versus 8% White), those of a non‑Christian religion (17% versus 9% Roman Catholic and 4% Church of Scotland) and lesbian/gay/bisexual adults (25% versus 8% heterosexual/straight).^[1] People living in the 20% most deprived areas are also more likely to experience discrimination compared to those living in the 20% least deprived areas (10% versus 7%).^[2]

Scottish social security primarily provides financial support to low‑income households, those with a disabled adult or child, and unpaid carers (who may be disproportionately affected by low income and limiting long‑term health conditions).^[3]

In 2015‑18, 20% of people in Scotland were living in relative poverty after housing costs and the overall poverty rate continues to rise. Relative poverty rates after housing costs are higher in households with a disabled person (24% versus 17% non‑disabled), for those in minority ethnic groups (38% versus 26% White Other and 18% White British), for Muslims (41% versus 18% overall), for single working‑age women (28% versus 26% single working‑age men), and for children (24% versus 20% of all ages).^[4] Research has also found that poverty levels among carers increases with the amount of care provided^[5] and that adults in the most deprived areas are more likely to provide regular unpaid care than those in the least deprived areas (18% versus 13% respectively).^[6]

Intersectionality, whereby an individual or household may identify with more than one protected characteristic, can be a compounding factor in economic disadvantage. For instance, the Tackling Child Poverty Delivery Plan 2018‑22 shows the extent to which child poverty and inequality overlap strongly with age, sex, ethnicity and disability dimensions in the wider household. It outlines that child poverty levels are higher for children in lone-parent families (the majority of which are headed by women), families with a disabled person, children in minority ethnic families and children with young mothers under 25 years old.^[7]

We are committed to delivering a rights‑based approach to social security based on dignity, fairness and respect and playing a key role in the creation of a fairer society, improving wellbeing and helping to reduce child poverty.

Key Strategic Budget Priorities

Social Security Priority

In total, we will invest over £361 to deliver Scotland's social security system in 2020-21, including:

Budget Line	Budget
Social Security Programme	£175 million
Social Security Scotland	£186 million

This budget funds the continued implementation of Scotland's social security programme, the operation of the Executive Agency, Social Security Scotland, and the administration of the Scottish Welfare Fund and Discretionary Housing Payments.

In 2020‑21 we will launch new applications for two replacement disability benefits and Child Winter Heating Assistance for families with severely disabled children, introduce the Scottish Child Payment for children under 6 and develop a new payment for carers of more than one disabled child.

Social Security Scotland is working towards mainstreaming equality in all their activities, with respect to services, culture and employment, and making best of use of data on equalities. Their first Annual Report was published in 2019 and their draft Mainstreaming Equality outcomes have been undergoing consultation.

Social Security Assistance Priority

In 2020‑21 our budget will deliver social security assistance with a total forecast expenditure of over £3.39 billion, including:

Budget Line	Budget
Disability Benefits[8]	£2.9 billion
Carer's Allowance and Carer's Allowance Supplement	£330 million
Best Start Grant	£18 million
Funeral Support Payment	£9 million
Young Carer Grant	£1 million
Job Start Payment	£2 million
Discretionary Housing Payments	£72.6 million
Scottish Welfare Fund	£35.5 million

This budget provides the social security assistance to improve the outcomes for the people of Scotland who are entitled to these vital payments. The benefit expenditure contributes to the National Outcome of Poverty by sharing opportunities, wealth and power more equally in a system based on dignity and respect. Social security payments are demand-led and budget allocations are based on expenditure forecasts produced by the Scottish Fiscal Commission.

From April 2020, we will take on executive competence for all disability benefits. At that time payments of existing benefits such as Carer's Allowance Supplement, Young Carer Grant and Funeral Support Payment will also be increased to reflect the current cost of living, and we will also uplift the £700 standard rate for other funeral expenses to £1,000. In 2020‑21 we are also increasing funding for the Scottish Welfare Fund and Discretionary Housing Payments, reflecting our commitment to provide support to help mitigate some of the worst impacts of UK Government welfare cuts.

Equality and Human Rights Priority

In total, we will invest £30.2 million to support a wide range of work to prevent discrimination and promote equality and human rights:

Budget Line	Budget
Promoting Equality and Human Rights	£30.2 million

This budget provides support to improve equality and human rights outcomes for people and communities across Scotland; supports the infrastructure and capacity of equality community organisations and enables us to give focus and support on issues such as discrimination and structural inequalities, in line with the values and outcomes of the National Performance Framework.

Equality Implications of The Budget

We recognise that there is limited data available on the protected characteristics of people receiving social security benefits at a UK level – in particular in relation to gender reassignment, sexual orientation, race and ethnicity, religion or belief, marriage and civil partnership, and pregnancy and maternity. This is, in part, because the relevant UK Government departments do not publish comprehensive data.^[9]

However, below we set out the equalities implications that have been identified for the Social Security Assistance Priority, highlighted above, focusing on the largest existing items, as well as those which are due to be introduced during 2020‑21. The equality implications of existing benefits under this budget priority have been set out in earlier Equality Budget Statements in 2017‑18, 2018‑19, and 2019‑20. The equalities implications of the Equality and Human Rights Priority within this portfolio, also outlined above, are discussed too.

Carer's Allowance and Carer's Allowance Supplement

Carers make an immense contribution to our society by caring for family, friends and neighbours who are disabled or in poor health. It is estimated that there are 700,000 to 800,000 carers in Scotland,^[10] and that they save the Scottish economy over £10.8 billion per year.^[11]

From September 2018, the Scottish Government has paid the Carer's Allowance Supplement (CAS) to recipients of Carer's Allowance (CA), currently administered by the UK Government's Department of Work and Pensions (DWP). CAS is paid as two 6‑month lump sums a year (each of £226.20 in 2019-20) and provides some extra financial support and recognition for those who choose to care and/or have had to give up or limit their employment or study because of caring responsibilities.

Since February 2018 to May 2019 the number of carers in receipt of Carer's Allowance in Scotland increased from 73,913 to 77,711.^[12] Since launch, 235,405 payments of CAS have been made to 91,550 carers (up to the end of June 2019).^[13] Of those carers eligible in April 2019, 93% (72,125) were also eligible for CAS in October 2018. An additional 7% (5,615) of carers were new recipients of CAS and 9% (7,555) were no longer eligible by April 2019.

The allocated budget for CA/CAS in 2020-21 is £330 million which represents an increase on last year's budget due to the increased number of carers receiving CA and the uprating of payments.

CAS should have a positive impact on carers in receipt of CA, and an indirect positive impact on the people they care for.

As women in Scotland are more likely to be carers than men until retirement age, we would expect a disproportionately positive impact on women – and 69% of recipients of CA were women in May 2019.^[14]

CA is only payable where the cared‑for person is in receipt of a qualifying disability benefit. Though figures on the number of disabled people receiving CA are not available, Scotland's 2011 Census shows that around 5% of the household population claim to have 'bad' or 'very bad' health which increases to 7% for carers and 14% for those who care for 50 or more hours a week.^[15] The Census also revealed that women and girls who are carers are more likely to have one or more long‑term health conditions or a disability (27%) than women or girls who are not carers (20%).^[16] The Scottish Health Survey 2018 found that mental wellbeing is significantly lower among those who spend a greater number of hours per week providing unpaid care.^[17] While acknowledging that money may be only part of the driver for lower health or wellbeing, we would still expect a disproportionately positive impact on disabled people – since cared-for people are more likely to be disabled people – and carers are more likely to live in bad health than those who do not have caring responsibilities.

While we have not identified any potentially negative impacts on any protected groups, we recognise that some groups may face barriers in accessing CA and thus in benefiting from CAS as a result.

Of the CA claimants in receipt of payments in February 2019, 45% were aged over 50, whereas only 12% were under the age of 30.^[18] Young carers are less likely to be receiving CA because of the requirement for carers to be 16 or over, not in full time education, and providing 35 hours or more of care per week. Older carers also make up the majority of carers with an 'underlying entitlement' to CA. This means they are eligible for CA but do not receive it, as they already receive another benefit equal to or more than CA – in this case the 'overlapping benefit' is the State Pension. In 2019 the Scottish Government launched a Young Carer Grant of £300 per year for carers aged 16, 17 and 18 years old and not in receipt of CA. It is estimated that this will provide support to almost 2,400 young carers in 2020‑21.

Previous research has found lower uptake of, and satisfaction with, carer benefits among members of minority ethnic groups and gypsy/travellers.^[19] These groups may be less likely to identify as carers, have a lack of knowledge about carer entitlements or have communication or accessibility barriers which prevent engagement with carer benefits. In line with the requirement to promote benefit take‑up within the Social Security (Scotland) Act 2018, and through continued work with stakeholder organisations, we have an opportunity to address some of these barriers and will work to increase take‑up amongst protected characteristic groups.

CAS will be subject to monitoring processes and an evaluation will be carried out in 2020 which will consider the impact of the additional support on carers' finances, health and wellbeing. The Scottish Government is also working to develop a new payment for carers of more than one disabled child and a replacement benefit for Carer's Allowance.

Disability Benefits

From April 2020 the Scottish Government will take on executive competence for five disability benefits currently the responsibility of the UK Government and administered by the DWP. In the Summer we will launch new applications for Disability Assistance for Children and Young People (DACYP), which will replace Disability Living Allowance for children (Child DLA) in Scotland. As part of DACYP, we will provide Child Winter Heating Assistance for families with severely disabled children from Winter 2020. Disabilty Assistance for Working Age People (DAWAP), which replaces UK Personal Independence Payment (PIP), will accept new applications in early 2021. Disability Assistance for Older People will replace Attendance Allowance, and will commence during 2021. Until the new benefits are launched the DWP will continue to make payments of the existing benefits under Agency Agreements.

In 2020‑21 expenditure on all disability benefits is forecast to be £2.9 billion and it is anticipated that the benefits will have a positive impact both on disabled people and families with disabled children.

Disability benefits will be provided to individuals to mitigate the additional costs of living with a disability or health condition. In reflecting the Scottish Government's approach to social security, we have also aimed to create a system of delivery that is person-centred, and is based on the principles of dignity, fairness, and respect. This is intended to make it easier and less stressful for disabled people to receive the benefits to which they are entitled. We will monitor and evaluate the system to make sure it meets people's needs.

It is envisaged that disability benefits will impact on disabled people of all ages, as different disability benefits are available for people of different ages. DACYP will be provided to disabled children and young people – usually between the ages of 3 months and 18 years old. Young people aged 16 and over making a new application will apply for DAWAP. Amounts for both benefits are variable and depend on the level of support needed.

With increasing age, adults (16+) are more likely to report having a limiting long‑term condition and less likely to report good/very good general health^[20] and there were 213,741 people receiving PIP in July 2019 in Scotland.^[21] However, there has also been an upward trend in the proportion of younger adults with limiting long‑term health conditions with 14% of 16‑24 year olds reporting living with a limiting long‑term condition in 2017, a five percentage point increase since 2012.^[22] In May 2019 there were 40,857 children (aged 0‑17) receiving Child DLA in Scotland.^[23]

Child Winter Heating Assistance to families with severely disabled children will be introduced for children and young people in receipt of the highest rate of the care component of DACYP from Winter 2020. This payment is to supplement winter heating costs for families and will impact specifically on families of disabled children and young people and on young people themselves. We forecast that the number of families that will benefit from this will be approximately 16,000 in 2020‑21.

There is also a sex dimension to the receipt of disability benefits. As boys account for 71% of those currently in receipt of Child DLA^[24] it is predicted that the policy relating to DACYP will have a disproportionately positive impact on that group. One of the main causes of this disparity is the much more frequent diagnosis of boys with behavioural and learning disabilities compared to girls.^[25] In contrast, women are currently more likely to be in receipt of PIP, accounting for 55% of recipients in Scotland.^[26] This means that DAWAP will have a disproportionately positive impact on women who are proportionally more likely than men to have a limiting condition at older ages.^[27]

While we have not identified any potentially negative impacts on any protected groups, we recognise that some groups may face barriers in accessing disability benefits.

Eligibility criteria necessarily inhibit access to those who are detained in custody. This will disproportionately affect men as they accounted for a significantly higher proportion of the average daily prison population (95%) than women (5%) in 2018‑19.^[28] Eligibility also has strict residency criteria which excludes those who have not been living in Scotland for long or who are subject to immigration control. We are aware that we must ensure that, when people are newly able to meet the residence requirements, they do not continue to experience barriers to applying for disability benefits. This might have particular implications for members of minority ethnic groups – for instance Scotland has resettled 3,180 people under the Vulnerable Persons Resettlement Scheme (VPRS) and Vulnerable Children Resettlement Scheme (VCRS) since the beginning of 2014, mostly Syrians.^[29]

We know anecdotally that there may be additional barriers for LGBT groups because of language and attitudes, both with regards to written communication and interactions with Agency staff and/or because of fear of experiencing homophobia.^[30] Transgender people in particular may experience additional barriers if their name and/or gender is not reflected on DWP or Social Security Scotland systems and there is not an easily accessible way of updating this information. Members of minority ethnic groups may also face difficulties in engaging with the benefit system because there are language barriers for people who communicate in languages other than English or because the services do not reach out appropriately.^[31]

Through simplification of the application process, the availability of multiple application channels and commitment to Digital First Service Standards and inclusive communication, we aim to ensure that disability benefits are accessible for all people. In line with the requirement to promote benefit take‑up within the Social Security (Scotland) Act 2018, we have an opportunity to address some of these barriers and will work to increase take‑up amongst protected characteristic groups. We also anticipate that the improvements to disability benefits will impact positively on carers, as carers often play a significant role in the application process for the people they care for.

Scottish Child Payment

The Scottish Child Payment is part of the Scottish Government's wider strategy to tackle child poverty by supporting low-income families, as set out in our Tackling Child Poverty Delivery Plan. By Christmas 2020, we will have made the first payments of the Scottish Child Payment for children under 6. All families with responsibility for a child and entitlement to a qualifying benefit^[32] will receive £10 per child, per week, paid every 4 weeks, in arrears. The Scottish Child Payment will be rolled out in full to eligible families by the end of 2022. Social Security Scotland will administer the Payment, with implementation costs supported from the Social Security and Older People portfolio. The cost of paying the benefit will be covered from the Communities and Local Government portfolio and is forecast to be £21 million in 2020-21.

As noted earlier, the Tackling Child Poverty Delivery Plan focuses on priority families at high risk of poverty which includes lone parents; families with a disabled adult or child; young mothers; minority ethnic families; families with a child under 1; and larger families (with three or more children).

Women are more likely to be recipients of Universal Credit (53% vs 47%),^[33] and make up the bulk of 'single tax credit recipients' (94%) as lone parents.^[34] In addition, 51% of families receiving tax credits are headed by single women (44% by couples, and 3% by single men).^[35] Given that Universal Credit and tax credits are part of the eligibility criteria for the Scottish Child Payment, it is expected that women will benefit disproportionately from this policy.

Children in larger families are more likely to be in relative poverty after housing costs compared to all children (32% vs 24%).^[36] Given that there is no cap on the number of children per family who will receive the Payment, it is also expected that larger families will benefit particularly from this policy.

In relation to younger parents, due to the relatively small numbers of teenage parents,^[37] where parents are under 25 their children are more likely to be aged 0‑5. As a result it is expected that younger parents will benefit from prioritising children under 6 in the initial roll‑out.

As the benefit is rolled out to all children 16 or under, we can see the equality impact in number of ways. Poverty is more likely to affect children in households with a disabled person than those without (31% vs 21%) whether an adult (32% vs 22%) or a child (26% vs 24%).^[38] Members of minority ethnic groups are also more likely to be in relative poverty after housing costs (40% vs 24% for all children)^[39] and 29% of Black families are on an income‑related benefit compared to 17% of White families.^[40]

Job Start Payment

With the co‑operation of the UK Government to ensure the necessary legislation is in place on time, the Scottish Government aims to launch Job Start Payment in Spring 2020 to help support young people on low incomes with the costs associated with starting a new job. It is a cash payment of £250 (or £400 if the young person is responsible for any children). The Payment is designed to help young people, who are disproportionately likely to be unemployed even after the recovery from the recession. It is estimated that around 5,000 young people could benefit each year, of whom 1,500 are estimated to have children. Those aged 16‑24 who have been out of work and on certain qualifying benefits for 6 months can apply when they have been offered a job. Care leavers aged 16‑25 only need to be out of work, and be receiving one or more of the qualifying benefits, on the day they are offered a job. This is because young people leaving care are twice as likely to end up not in education, training or employment by the age of 19.

Job Start Payment has been developed following consultation and engagement with a range of stakeholders. This has resulted in changes to policy to make it easier for young people to meet the eligibility criteria and to apply for and receive the Payment. For example, in the second quarter of 2019, disabled young people were less likely to be employed (44%) than the total disabled population (49%) and the total non‑disabled population (83%).^[41] Therefore Employment Support Allowance (Support Group) has been added as one of the qualifying benefits to help ensure that young people on low incomes with long‑term conditions and disabilities can qualify.

Promoting Equality and Human Rights

This budget provides support to improve equality and human rights outcomes for people and communities across Scotland; supports the infrastructure and capacity of equality community organisations and enables us to give focus and support on issues such as discrimination, increased representation and community cohesion. The budget supports delivery of equalities objectives right across government, therefore detail of spend in support of work delivered through the Communities and Local Government portfolio is set out in that chapter.

Our ambition on equality and human rights is clear. They are fundamental to the National Performance Framework values of dignity, kindness and compassion, the outcomes, and the Sustainable Development Goals (SDGs) which underpin them. Every one of the outcomes can only be fully delivered through a clear understanding of human rights and equality principles, and through their being applied consistently through decision making and action.

To that end we are committed to building upon existing initiatives and moving towards a more holistic approach to enact public sector‑wide system change, investing in ways of more clearly demonstrating how to embed equality and human rights as core in our policy making and delivery, and creating beacons of excellence which set the preconditions for comprehensive transformational change.

We will continue to deliver a number of substantial recommendations from the first report from the First Minister's Advisory Council on Women and Girls, including a Gender Beacon Collaborative and gender‑focused What Works? Institute. We will also respond to their second report, prioritising actions that will ensure that gender equality continues to be central to policy development across Scotland. Without a step change in our approach to gender equality, it will not be possible to deliver our NPF outcomes.

We will also support the National Taskforce on Human Rights Leadership including delivery of a participatory approach to the development of the proposed 'Scottish Bill of Rights' and implementation of the capacity building programme recommended by the First Minister's Advisory Group.

We will review the operation of the Public Sector Equality Duty (PSED), providing an opportunity for the Scottish Government, listed authorities, third‑sector organisations, professional and improvement agencies, and other interested parties, to consider the future direction of travel for the overall regime and for the Scottish Specific Duties. It will also provide an opportunity to consider how any changes to the regime might work in practice, the implications of any changes for listed authorities, and how we can best evidence improvements in the outcomes for people across the range of protected characteristics.

We will work to improve policy making by supporting the development of a strategic programme to embed equality and human rights across the Scottish Government and develop a comprehensive suite of resources, coupled with upskilling of policy makers, to better embed understanding of equality and human rights as central to policy development. At the same time we will launch a new funding stream to support strategic activity to promote Equality and Human Rights, which will directly support the values and outcomes of the National Performance Framework. We will continue to deliver and further develop the Scottish Human Rights Defender Fellowship, in conjunction with civil society partners such as the University of Dundee. We will ensure that Scotland engages successfully with international human rights mechanisms, including reporting performance against treaty obligations, responding to international recommendations and facilitating visits and inspections by relevant international bodies and UN Special Rapporteurs.

We will take forward specific actions to promote the interests of those with protected characteristics such as:

• increase support to front-line services and enhance prevention activity and systemic change to address gender‑based violence and inequalities, and review ongoing support for the sector;
• enhance delivery across the Race Equality Action Plan, focusing in on a small number of the most impactful actions;
• maintain Scotland's reputation as a progressive country in terms of Lesbian, Gay, Bisexual, Transgender and Intersex equality;
• continue work to address social isolation and loneliness through the delivery phase of our Connected Scotland strategy; and
• take forward work to maximise the positive contribution that older people make to our society, and combat ageism and discrimination against them, through the delivery of A Fairer Scotland for Older People.

Fairer Scotland Implications of The Budget

The budget for Social Security and Older People is focused on the overarching aim of creating a fairer Scotland.

Scotland's Social Security system primarily provides financial support to low‑income households as well as unpaid carers and disabled people (whom may be disproportionately affected by low income). In addition, our new Take‑up Strategy^[42] is designed to promote and encourage the take‑up of social security benefits amongst people who are more likely to be in poverty and need of financial assistance. To date, Fairer Scotland Impact Assessments have been published for Best Start Grant^[43] and Funeral Support Payment^[44] among the existing benefits.

Equality and Human Rights are central to our vision of a fairer Scotland. The Scottish Government believes that everyone should be treated fairly and that tackling inequalities of outcome caused by socio‑economic disadvantage is key to achieving that vision.

Below we set out the Fairer Scotland implications for the Social Security Assistance Priority – again focusing on the largest existing items, as well as those which are due to be introduced during 2020‑21. We also set out the implications for the Equality and Human Rights Priority within the portfolio.

Carer's Allowance Supplement

Carer's Allowance Supplement (CAS) was introduced to recognise the vital role carers play and to address the fact that CA was otherwise the lowest of all working-age benefits. There is an income threshold for CA which means that recipients cannot earn more than £123 per week through paid work (in 2019-20), and, though some recipients may have significant capital and non‑earnings income, most are expected to have lower than average earnings. As a result we expect CAS to have a positive impact on the finances of carers on lower incomes which may reduce the gap between carers with more and fewer economic resources.

Disability Benefits

The commencement of both Disability Assistance for Children and Young People (DACYP) and Disability Assistance for Working-age People (DAWAP) will ensure that disabled people can access ongoing financial assistance to meet their care and mobility needs, mitigating some of the increased costs they may incur as a result of a disability or long-term condition. Though not designed as a poverty alleviation strategy in itself, as disabled people generally have higher poverty rates than non‑disabled people (11% versus 7%), we expect disability benefits to impact positively in regards to socio‑economic indicators and have positive distributive effects.

We also expect Child Winter Heating Assistance for families with severely disabled children to have a particular impact on families with disabled children, who are more likely to be in poverty than households without a disabled person.

Scottish Child Payment

Households with under 6s make up 58% of those children in relative poverty,^[45] so ensuring that they receive the Scottish Child Payment first is likely to reach a greater share of children in need. It is estimated that 170,000 children in 140,000 families could be eligible for the payment at this stage. When fully rolled out to all children under 16 by 2022, it is estimated that 30,000 children will be lifted out of poverty, representing a three percentage‑point reduction in relative poverty.^[46]

Job Start Payment

The higher rates of unemployment for young people mean that efforts to help people with the costs associated with starting a new job are likely to help a group more exposed to poverty through lack of work, and have positive distributive effects. The immediate impact will be a £250 payment, or £400 if the young person is responsible for any children, to a group who have recently been in receipt of a low-income benefit, and may be accepting jobs with lower rates of pay.

Promoting Equality and Human Rights

As having a protected characteristic is more likely to be associated with poverty and receipt of benefits, our investment in initiatives that support inclusion in society, should have a disproportionate impact on poverty and employment, compared to initiatives that are targeted across the whole population.

Conclusion

The portfolio is designed to improve the life chances and outcomes of those with protected characteristics as well as those experiencing poverty and discrimination. As well as directly helping those in society who need financial assistance, we intend to reduce the causes of exclusion from society, whether financial, structural or cultural, and this budget represents concrete steps to target resources to those who need it most.

Footnotes

1. Scottish Government (2019) Scottish household survey 2018: annual report

2. Scottish Government (2019) Scottish household survey 2018: annual report

3. National Advisory Council on Women and Girls (2019) Monthly Spotlight: Carers

4. Scottish Government (2019) Poverty and income inequality in Scotland: 2015‑2018

5. New Policy Institute (2016) Informal Carers, Poverty and Work

6. Scottish Government (2019) Scottish Health Survey 2018 Volume 1 – Main Report

7. Scottish Government (2018) Every child, every chance: tackling child poverty delivery plan 2018‑2022

8. This includes all disability benefits being devolved under the Scotland Act 2016 as well as a new Child Winter Heating Assistance payment for families with severely disabled children.

9. Home Office (2019) Policy equality statement (social security coordination)

10. Scottish Government (2019) Scotland's Carers – Update Release

11. Scottish Government (2015) Scotland's Carers – An Official Statistics Publication for Scotland

12. Scottish Government (2019) Summary statistics for Carer's Allowance at May 2019

13. Scottish Government (2019) Carer's Allowance at February 2019 and Carer's Allowance Supplement, April 2019 eligibility date

14. Scottish Government (2019) Summary statistics for Carer's Allowance at May 2019

15. Scottish Government (2015) Scotland's Carers

16. National Advisory Council on Women and Girls (2019) Monthly Spotlight: Carers

17. Scottish Government (2019) Scottish Health Survey 2018 Volume 1 – Main Report

18. Scottish Government (2019) Carer's Allowance at February 2019 and Carer's Allowance Supplement, April 2019 eligibility date

19. Allmark P, Salway S, Crisp R & Barley R (2010) Ethnic Minority Customers of the Pension, Disability and Carers Service: An Evidence Synthesis; MECOPP (2012) Hidden Carers, Unheard Voices. Informal caring within the Gypsy/Traveller community in Scotland

20. Scottish Government (2019) Scottish Surveys Core Questions 2017

21. Calculated from Stat‑Xplore

22. Scottish Government (2019) Scottish Surveys Core Questions 2017

23. Calculated from Stat‑Xplore

24. Calculated from Stat‑Xplore

25. Scottish Government (2019) Disability Assistance in Scotland consultation: partial equality impact assessment

26. Calculated from Stat‑Xplore

27. Scottish Government (2019) Disability Assistance in Scotland consultation: partial equality impact assessment

28. SPS (2019) SPS Annual Reports and Accounts 2018‑19

29. Home Office (2019) Asylum and resettlement datasets, Immigration statistics data tables year ending June 2019, Resettlement by Local Authority

30. Scottish Government (2019) Disability Assistance in Scotland consultation: partial equality impact assessment

31. Scottish Government (2019) Disability Assistance in Scotland consultation: partial equality impact assessment

32. Child Tax Credit, Universal Credit, Income Support, Pension Credit, Working Tax Credit, Income‑based Jobseeker's Allowance (JSA), Income‑related Employment and Support Allowance (ESA).

33. Calculated from Stat‑Xplore. It is noted that as the UC rollout is not complete yet, this evidence should be treated with caution and not as representative. Also, the rollout started first with single claimants without children who are more likely to be men.

34. HMRC (2019) Child and Working Tax Credits Statistics April 2019 (Data Tables), Table 3.1

35. HMRC (2019) Child and Working Tax Credits Statistics April 2019 (Data Tables), Table 3.1

36. Scottish Government (2019) Supplementary Child Poverty Tables, Table 3a

37. National Records Scotland (2019) Vital Events Reference Tables 2018 Births

38. Scottish Government (2019) Supplementary Child Poverty Tables

39. Scottish Government (2019) Supplementary Child Poverty Tables

40. Department of Work and Pensions (2019) Ethnicity Facts and Figures: State Support

41. Scottish Government (2019) Scotland's Labour Market – Tables and Charts – October 2019

42. Scottish Government (2019) Social security – benefit take‑up strategy: Fairer Scotland Duty summary

43. Scottish Government (2019) Best Start Grant: Fairer Scotland Duty assessment

44. Scottish Government (2019) Funeral Expense Assistance: Fairer Scotland Duty assessment

45. Scottish Government (2019) Child poverty by whether there are under 5‑year‑olds or under 6‑year‑olds in the household

46. Scottish Government (2019) Income Supplement: Analysis of Options