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It is clear that making any alterations to a reserved benefit is a significant and complex task. It would require the agreement of UK Ministers and the cooperation of the relevant UK Government department to include any change to their work programme and ensure that any potential negative impacts of those payments on recipients - for example through breaching the benefit cap - were mitigated by making the necessary legislative and IT infrastructure changes.

Our experience of introducing Universal Credit Scottish Choices and working with the DWP on devolved benefits has shown the complexities that are involved when working with two social security systems. Such complexities would be increased if we sought to top-up a reserved benefit.

It is for these reasons that we are undertaking detailed options appraisal so we can examine the interrelated strategic questions of policy and delivery and assess the risks and opportunities.

Social Security Scotland is an Executive Agency of the Scottish Government. The Executive Advisory Body is responsible for providing advice to the Chief Executive, who is the Accountable Officer. The approach we have taken to publication reflects governance good practice and is consistent with other Scottish Government Executive Agencies.

An options appraisal is being taken forward over the coming months, to examine potential policy and delivery options for the income supplement, which will include consideration of the feasibility of each option. This options appraisal will be undertaken by Scottish Government officials.

As part of this process, we are engaging, where necessary, with relevant UK Government departments, including HMRC and DWP, to better understand delivery issues and complexities. We are also engaging closely with a range of stakeholders, to determine their views on the income supplement and how it could be delivered. This includes local authority representatives, third sector organisations, and academics.

Information on the number of staff hours per week being used to develop policy on the income supplement and take forward the options appraisal is not available. This differs in teams across the organisation who contribute to the policy and is dependent on individual working patterns.

The proposed budget for Social Security Advice, Policy & Programme within the Social Security and Older People Portfolio is £77.8 million in 2019-20. This budget will include funding for supporting the development of the income supplement.

As part of the income supplement options appraisal we are engaging with relevant UK Government departments, including HMRC and DWP, to determine the feasibility of delivering the income supplement through a reserved benefit. Initial discussions have taken place with DWP and HMRC to outline the commitment contained in the Tackling Child Poverty Delivery Plan, identify relevant issues for further consideration, and determine how we can best engage with each other as this work continues.

We are engaging closely with stakeholders, including representatives of the Give Me Five campaign, as the options appraisal work is taken forward.

The options appraisal will be published at the same time as my first progress report to Parliament on the Tackling Child Poverty Delivery Plan.

The Tackling Child Poverty Delivery Plan sets out 57 actions we are taking over the period 2018 – 2022, to increase family incomes and reduce living costs, and help meet our ambitious child poverty targets. As part of that work, we will work towards the introduction of the income supplement over the lifetime of the Tackling Child Poverty Delivery Plan.

Given the scale and ambition of that commitment it is right that we take the time to fully and properly appraise all options, including the pace at which they could be introduced, and ensure we focus efforts on delivering an income supplement that meets the two key tests set out in the Tackling Child Poverty Delivery Plan: that the additional income is targeted on those families who need it, and that it’s therefore helping to lift the maximum number of children out of poverty; and, that there is a robust and viable delivery route to get the additional income to those families, and that the delivery costs are reasonable.

An options appraisal is being taken forward over the coming months, to examine potential policy and delivery options for the income supplement and the feasibility of these.

I have committed to publishing the options appraisal alongside my first progress report to Parliament on the Tackling Child Poverty Delivery Plan.

I refer the member to the answer to question S5W-21293 on 18 February 2019. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/28877.aspx .

I refer the member to the answer to question S5W-20910 on 23 January 2019. The Programme Board Dashboards are part of routine reporting, and as such any RAG statuses are provided for internal discussion and not made public, on the grounds that doing so would inhibit substantially the free and frank exchange of views for the purposes of deliberation. The Programme Director’s Update is used to enable critical discussion that in turn supports the delivery of social security for Scotland.

In line with the requirements of the Child Poverty (Scotland) Act 2017, the Scottish Government will publish the first progress report on the Tackling Child Poverty Delivery Plan by the end of June 2019.