The Two Child Limit Payment (Scotland) Regulations 2026: scrutiny report
The Scottish Commission on Social Security's scrutiny report on the draft Two Child Limit Payment (Scotland) Regulations 2026
Contents
- Document Cover
- 1. Introduction
- 2. Approach – Use of top-up powers and take-up
- 3. Exceptions vs. Two Child Limit Payment
- 4. Backdating
- 5. Technical issues
- 6. Future policy development
- 7. Approach to scrutiny
- Recommendations and observations
- Annex A: The Scottish social security principles
- Annex B: Scrutiny timeline
7. Approach to scrutiny
This report has been completed in accordance with the Commission’s pre-legislative scrutiny function, set out in sections 22 and 97 of the Social Security (Scotland) Act 2018.1Social Security (Scotland) Act 2018 (legislation.gov.uk) Section 97 states that the Commission must report on draft regulations proposed to be made under any section in Sections 79 (1) or 95 of the Act. The draft regulations are made under powers conferred by sections within this part and chapter.
This report provides commentary in connection with human rights and the social security principles set out in Section 1 of the Social Security (Scotland) Act 2018,2Social Security (Scotland) Act 2018 (www.legislation.gov.uk) as operationalised via Our Charter.3Social Security Scotland – Our Charter
The Cabinet Secretary for Social Justice referred the draft regulations to us,4Referral – The Two Child Limit Payment (Scotland) Regulations 2026 along with a Policy Note,5Draft Policy Note – The Two Child Limit Payment (Scotland) Regulations 2026 on 24 June 2025. We were given a deadline for reporting of 1 September 2025.
An amendment to the draft regulations was referred to us on 13 August 2025 adding additional provisions (5) and (6) to regulation 29 which allow Ministers to issue a new payment date for Two Child Limit Payment if the recipient has had their assessment period dates changed by the DWP.6The Two Child Limit Payment (Scotland) Regulations 2026: Further correspondence from the Scottish Government
We are grateful to the officials for keep us appraised of developments throughout the scrutiny period.