Table 2: Estimated Scottish Government spend on devolved benefits above UK funding, 2021-22.Benefit£mNotesScottish Child Payment£68Scotland only benefitDiscretionary Housing Payments£64£83 million current budget minus £18.5 million transferred from UK on devolution in 2017/18Carer's Allowance Supplement£42Scotland only benefitScottish Welfare Fund£36No DWP equivalent, although there are some local schemes.Best Start Grant£17£19 million current budget minus £2 million paid out in Healthy Start Maternity Grant prior to devolutionBest Start Foods£12Welfare Foods in Scotland funded by the Scottish Government prior to its full devolution.Funeral Support Payment£7Current budget of £11 million minus £4 million spend on Funeral Expense Payment prior to devolutionChild Disability Payment£3Scottish Fiscal Commission estimate of cost of additional Scottish Government policy in 2021-22Child Winter Heating Assistance£3Scotland only benefitJob Start Payment£2Scotland only benefitYoung Carer Grant£1Scotland only benefitTotal£254SPICe calculations based on Scottish Fiscal Commission forecasts except: for DHPs see Scottish Budget 2017-18, for FSP, Funeral Expense Assistance BRIA, for BSG, Scottish Government news...