Citizens Advice Scotland (CAS) welcomes the opportunity to provide evidence to the Committee’s inquiry. In 2015/16, citizens advice bureaux in Scotland advised clients on 227,561 new issues related to social security benefits. Of those, 98,699 (43%) related to the six legacy benefits that are due to be replaced by Universal Credit. It is likely that Universal Credit will eventually become the largest single issue that Scotland’s CAB Network provides advice on, and in areas where Full Service Universal Credit has already been rolled out, it is quickly beginning to take up a significant proportion of CAB advisers’ time.