(1)As soon as practicable after the end of each financial year, the Scottish Ministers are to—
(a)lay before the Scottish Parliament, and
(b)make publicly available by such means as they consider appropriate,
a report on the performance of the Scottish social security system in that year.
(2)The report is to contain—
(a)information about the performance of the Scottish social security system in that year,
(b)a description of what the Scottish Ministers have done in that year to meet the expectations of them set out in the Scottish social security charter,
(c)an assessment of how the Scottish social security system has affected the circumstances of persons living in households whose income is adversely affected, or whose expenditure is increased, because a member of the household has one or more protected characteristics within the meaning of section 4 of the Equality Act 2010, and
(d)a description of the data for the purpose of monitoring equality of opportunity used in preparing the report.
(3)The first report under this section is to include a plan setting out the Scottish Ministers’ intentions to collect and publish data for the purpose of monitoring equality of opportunity where existing data sources are not sufficient for the preparation of the report.