The reversal of the two-child limit for Universal Credit and tax credits, along with the abolition of the benefit cap. • an enhanced windfall tax to fund support in place of increased borrowing and/or spending cuts, raised by broadening the Energy Profits Levy and removing the investment allowance • additional funding for devolved governments to be made available to support people, provide fair public sector pay uplifts and protect public services The First Minister’s bilateral meeting with the Prime Minister on the 10 November provided a further opportunity to emphasise these points, particularly on the need to protect the most vulnerable and avoid a return to austerity.