The child element of child tax credit and the disability elements of tax credit will be uprated in line with inflation, but other tax credit increases will be restricted.
At the same time, we will launch the elements of universal credit that will help bring about the cultural transformation of the new benefit.
It will have control over a number of benefits including disability living allowance, the personal independence payment, winter fuel payments and the housing elements of universal credit, including the under-occupancy charge (bedroom tax).
"The imposition of the benefit cap will undermine the right of affected children to social security and, in particular, the inclusion of child benefit and elements of universal credit paid in respect of children within the cap is contrary to the notion of children as rights holders," Atkinson said.
He will take charge of implementing the cross-party Smith commission which called for the Scottish parliament to be given full power to set income tax rates and bands and about £3bn of welfare powers including the housing elements of universal credit.
the corresponding elements of universal credit - the replacement for some work-related benefits only introduced in a handful of areas so far.
For three OECD countries (Australia, Canada and the United States), the subsidy elements of export credit operations were higher than their export subsidy expenditures.
A succession of thinktank reports have questioned whether the Liberal Democrats would be targeting resources best on the poorest if they continue to focus on lifting on the personal allowance as opposed to raising national insurance or increasing the tax credit element of universal credit.
And the savings credit element of pension credit would be retained.
The child element of the child tax credit and the disability elements of tax credits will rise in line with the CPI in 2012-13.
