This report sets out the Social Justice and Social Security Committee's consideration of the Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025 at its meeting on 29 May 2025.

The minutes of the meeting have been published on the Committee's web page. The Official Report of the meeting is available on the Scottish Parliament's website.

The Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025 were laid on 30 April 2025. This instrument is subject to the affirmative procedure, which means it is for the Committee to recommend to the Parliament whether the draft regulations should be approved.

According to the Policy Note, the purpose of the instrument is to make consequential amendments and transitional provision as a result of the ending of tax credits by the UK Government in April 2025. As legislative references to tax credits are now redundant, these regulations remove them.

The Policy Note states tax credits form a route for establishing eligibility and child responsibility in relation to:

• Best Start Foods

• Best Start Grant

• Scottish Child Payment.

The Policy Note also details other benefits for which tax credits form a route for eligibility for:

• Funeral Support Payment

• Winter Heating Payment

• Pension Age Winter Heating Payment.

The DPLR Committee considered the Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025 on 13 May 2025 and reported on it in its 33rd Report, 2025 and raised no points in relation to the instrument.

At its meeting on 29 May 2025, the Social Justice and Social Security Committee heard from Shirley-Anne Somerville, Cabinet Secretary for Social Justice and supporting Scottish Government officials.

In her opening statement, the Cabinet Secretary told the Committee that the regulations bring forward a number of minor but necessary updates to legislation. The regulations remove references to tax credits from certain devolved benefit legislation, update the Social Security Information-sharing (Scotland) Regulations 2021 by replacing an outdated reference to discretionary housing payments, and ensure consistency in the handling of appeals across all benefits.

During discussion, Members asked about the advantages and disadvantages of using reserved benefits as the main qualifying condition for devolved benefits.

The Cabinet Secretary explained that using certain existing benefits as qualifying criteria is an alternative to direct means testing. This approach simplifies the process by also verifying other factors such as residency and identity, reducing the evidence requirements on Social Security Scotland. Without this link to reserved benefits, a separate means-testing system would require more information from clients and increase administrative complexity.

Following the evidence session, the Cabinet Secretary for Social Justice moved motion S6M-17467. The motion was agreed to without division.

The Social Justice and Social Security Committee recommends that the Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025 [draft] be approved.