The primary difference is the amount of take-home pay per month a household in receipt of Universal Credit can receive.
Table 11 - Qualifying benefits for two year oIdsEnglandScotland Income SupportIncome Support Income-based Jobseeker's Allowance Income-based Jobseeker's Allowance Income-based Employment and Support Allowance Income-based Employment and Support AllowanceUniversal Credit, where household take-home pay is £1,283 a month or less, after taxUniversal Credit, where household take-home pay is £610 a month or less, after taxTax credits and you have an income of £16,190 or less a year, before taxChild Tax Credit, but not Working Tax Credit (with income less than £16,105)The guaranteed element of State Pension CreditState Pension CreditThe Working Tax Credit 4-week run on.