Business Plan 2026-27

Introduction

I am pleased to present the Scottish Commission on Social Security’s business plan for 2026–27. This plan sets out our strategic objectives and priorities for the year ahead. We will publish our annual report later this year which will describe our progress against the 2025–26 business plan. The Commission has already made strong progress against those objectives. The 2026–27 plan builds on that work.

The past 12 months marked one of our busiest scrutiny periods since SCoSS was formed in 2019. This reflects the significant work that has taken place over the past year as the Scottish social security system develops through the process of continuous improvement beyond the ‘safe and secure transfer’ of benefits.

Over the past year, for some regulations the Commission reviewed not just a single set of draft regulations but multiple iterations of the same regulations as the Scottish Government’s policy continued to develop through our scrutiny period. This reflects the complexity of both the Scottish social security systems and the relationship between reserved and devolved benefits. We responded by taking a flexible and adaptable approach to scrutiny whilst also being realistic about what is achievable within sometimes limited timeframes.

In the first half of 2026–27, we expect fewer draft regulations to be referred for scrutiny because of the Scottish Parliament election. This period will allow us to strengthen our engagement with stakeholders. It will also give us time to reflect on work we have done over this parliamentary session.

After the election, we look forward to working with the new Scottish Government and Scottish Parliament. We will continue to ensure that devolved social security is achieving the aspirations set out in the Social Security Charter.

During 2026–27, Judith Paterson and Mark Simpson will step down from the Board when their terms end in January 2027. Both have served since SCoSS was established and have made a significant contribution. Their work has helped ensure that we play a vital role in the devolved social security system. We will be looking to recruit two new Board members during 2026-27.

As always, we look forward to working with you throughout 2026-27 as the Commission aims to continue delivering independent, expert scrutiny that seeks to assess whether the Scottish social security system meets its full potential to improve outcomes for people accessing the system.

Ed Pybus, Chair, Scottish Commission on Social Security