The UK Government recognises the Committee’s observation of the mutual respect between the UK and Scottish Governments and that both are working towards the safe and secure devolution of aspects of social security to the Scottish Government. It is positive to see DWP’s response to the pandemic highlighted in the report, reflecting on the fact that Universal Credit was able to stand up to the challenge faced during covid leading to increased number of claimants. The increase in work coaches by 1,152 in Scotland, and the increase in specialist disability employment advisors, helped to ensure access to reserved benefits was improved for claimants in Scotland. The tribute to DWP employees (referenced in Paragraphs 15, 23, 81 and 93), will be particularly appreciated by colleagues throughout the country. The UK Government also welcomes the acknowledgement of its agreement to provide services under agency arrangements while the Scottish Government builds its capacity to deliver its replacement benefits. The UK Government notes the Committee’s recommendations and responds to them below. Page and paragraph numbers from the report are used for reference.