Universal Credit (UC) will remain a reserved benefit administered and delivered by the Department for Work and Pensions (DWP). Within this framework, the Scottish Parliament will have the powers outlined in paragraphs 44 to 45 in relation to UC.

44 The Scottish Government will be given the administrative power to change the frequency of UC payments, vary the existing plans for single
household payments, and pay landlords direct for housing costs in Scotland.

45 The Scottish Parliament will have the power to vary the housing cost elements of UC, including varying the under-occupancy charge and
local housing allowance rates, eligible rent, and deductions for nondependents.

46 The power to vary the remaining elements of UC and the earnings taper will remain reserved. Conditionality and sanctions within UC will remain
reserved.

47 Additional administration and programme costs directly associated with the exercise of the powers in paragraphs 44 to 45 will be met by the
Scottish Government.

48 Joint arrangements for the oversight of DWP development and delivery of UC, similar to those established with HM Revenue and Customs (HMRC) in relation to the Scottish rate of Income Tax, should be established by the UK and Scottish Governments.

 

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/397079/Scotland_EnduringSettlement_acc.pdf