Social Security Scotland reported allegations of fraud: FOI release

Information requested

Request for information 1: Could you supply how many cases of fraud have been reported to Social Security Scotland in the last three years, with a breakdown per year and then broken down into what benefit was impacted.

Request for information 2: How much money was lost.

Request for information 3: If it was recovered, what type of fraud it was and whether the case was prosecuted?

Response

Request for information 1:

We have interpreted your request to mean allegations of fraud. Allegations do not automatically become fraud investigation cases as research and assessment is carried out prior to tasking to an investigator. Social Security Scotland does not decide when fraud has been committed; that is for the justice system. Therefore, we do not classify a behaviour as fraud until conviction (or the Crown Office Procurator Fiscal Service has decided on a non-court disposal as an alternative to prosecution).

An allegation can cover many different benefits at the same time.

Some of the information you have requested is available from a prior Freedom of information release: Reports of suspected fraud received by Social Security Scotland (SSS): FOI release - gov.scot (www.gov.scot)

The number of allegations for September 2024 are below:

Benefit	Allegations of fraud received
Scottish Child Payment	77
Best Start Foods	22
Best Start Grant: Pregnancy and Baby	8
Best Start Grant: School Age Payment	1
Funeral Support Payment	2
Child Disability Payment	25
Adult Disability Payment	270
Carers Allowance Supplement	3
Child Winter Heating Allowance	1
Winter Heating Payment	82
Relates to non-Social Security Scotland Benefit	145
Carers Support Payment	11

We do not hold record with a breakdown of allegations of fraud by benefit type prior to 2024, however, the total number of allegations for each year from 2022 to 2024 (up to 30 September 2024) can be found in the below table:

Year	Allegations of fraud received
2022	2,039
2023	2,176
2024	4,751

While our aim is to provide information whenever possible, in this instance the costs of locating, retrieving and providing all of the information requested would exceed the upper cost limit of £600. To carry out the necessary analysis would require us to interrogate the 4,215 allegations received across 2022 and 2023. Under section 12 of FOISA public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600 by Regulations made under section 12.

You may, however, wish to consider reducing the scope of your request in order that the costs can be brought below £600 e.g. by reducing the timeframe of your request. You may also find it helpful to look at the Scottish Information Commissioner's 'Tips for requesting information under FOI and the EIRs' on his website at: How do I ask for information? | Scottish Information Commissioner (foi.scot)

Requests for information 2 and 3:
An exemption under section 30(c) of FOISA (prejudice to effective conduct of public affairs) applies to the information requested. Disclosing this information would substantially prejudice our ability to prevent and detect fraud.

Established fraud risk management theory maintains that a threat actor’s decision to commit fraud is informed by their assessment of three main factors: motivation, rationalisation and opportunity. The risk of fraud against Social Security Scotland has been identified through commissioned threat assessments combined with the experience of similar organisations. Addressing this risk requires a multi layered approach using prevention, detection and investigation principles, with prevention as the first line of defence. Part of the prevention approach is to restrict the information made available thatwould be indicative of capacity, capability, tactics and resources.

The assessment of a threat actor’s opportunity relates to the perceived ease of achieving success balanced against the risk of detection and severity of punishment. Increased opportunity to exploit vulnerabilities, and/or decreased risk of detection and punishment (or simply a perception of this) will have directly aggravating impacts on our fraud risk profile – increasing the number of threat actors who would seek to test our defences which could in turn undermine the effectiveness of our fraud response due to those increased volumes of attacks. After careful consideration and assessment we have concluded that release of this data would prejudice the ability of Social Security Scotland to effectively carry out this function. The risk of compromise relates to both the ability to obtain and maintain evidence. This would constitute substantial prejudice to the effective conduct of public affairs in terms of the exemption.

This exemption is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in maintaining the Agency’s ability to prevent fraudulent activity and thus protecting the public purse from potentially increased loss.

You may, however, find the following information useful:

Social Security Scotland Counter Fraud Strategy 2023-2026

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.