How does 'Vow Plus' differ from the Smith Commission recommendations?

* Welfare

Smith Commission: Holyrood gains powers to create benefits in devolved areas.

Vow Plus: Holyrood gains wider powers to create benefits and also top up, but not reduce, UK welfare entitlements such as the state pension and child benefit.

* Housing benefit

Smith Commission: Holyrood gains power to top up the housing benefit element of Universal Credit - a device for ending the 'bedroom tax' - and vary the timing of benefit payments.

Vow Plus: Holyrood gains full control over housing benefit and its £1.8billion budget, as the benefit is removed from the new all-in-one Universal Credit.

* Employment

Smith Commission: Holyrood takes control over the Department for Work and Pensions' Work Programme, the scheme helping the unemployed gain skills and experience.

Vow Plus: Holyrood gains additional powers over employment incentives. The Work Programme is devolved direct to Scottish councils.

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