Reform Scotland says the Scottish Government should take the opportunity to simplify the social security system

The Scottish Government should create a single department for tax and social security a think tank has said.

Reform Scotland, the independent, non-party think tank, has said it believes the volume of social security expenditure to be devolved to Scotland is too small and that the majority of welfare powers should sit with Holyrod.

The think tank was responding to the Scottish Government's consultation on social security in Scotland.

We know from bitter experience at Westminster that the administration of tax and benefits by both HMRC and the DWP is confusing, inefficient and frustrating for users

The confusion and inefficiency caused by both HMRC and the DWP having a role in benefits should lead the Scottish Government to the conclusion that Scotland should create a single department, it stated.

At Westminster, welfare and tax are split between two departments, though there are overlaps, such as child benefit and tax credits, which are welfare benefits but are the responsibility of HMRC.

Reform says this split damages transparency, openness and accountability, and it means recipients have to deal with two different departments to receive their entitlements.

Reform Scotland’s research director Alison Payne said: "We know from bitter experience at Westminster that the administration of tax and benefits by both HMRC and the DWP is confusing, inefficient and frustrating for users.

"The Scottish Government has an opportunity to start from scratch and create a more efficient and user-friendly tax and welfare system, rather than repeating the mistakes of Westminster.

“It is also important that we create a system now which can easily adapt to increased responsibilities in future. We want to see the Scottish Government create a better, more coherent and transparent system.”