 It's now three years since the Scottish Parliament established a committee specifically tasked with scrutinising the effects of the unfolding welfare reforms on the lives of people in Scotland. Our latest piece of evidence is a major in-depth study which provides an up-to-date snapshot of the financial impact and the sorts of groups affected. For us on the committee, the picture is unambiguous. It's getting harder and it's families who are feeling the most pain. This is the first piece of research that the committee has done which has actually looked at the impact of the welfare changes on individuals and households. It's given us a very grim picture which backs up the anecdotes that we've had from people who have come to the committee to tell us about the problems that they are experiencing. It shows that over £960 million will be lost to individuals and families in Scotland through these changes. That's women, children, disabled people, but it also shows that it's going to be impacting on people who are in work, low-paid people. It's an unacceptable situation that this research indicates, something that shouldn't be happening in a modern society and something we should not accept in the 21st century. The paper is the latest in a series of studies carried out by Sheffield Hallam University for us and involved a massive troll and analysis of data from a range of sources. But the figures are stark. Loan parents with two or more children will lose more than £1,800 per year. For loan parents with one child it's slightly less, £1,700. Couples with two or more children will see £1,480 disappear from their budget. Well, for those with one child it's not much better. And for a single person the annual loss is £490. The work carried out by the committee constitutes a substantial and comprehensive body of work, tracking reforms as they've happened. We on the Welfare Reform Committee hope the evidence and technical research like this latest report, which is freely available to public and experts alike, will be used to stimulate informed public debate on the subject and also to formulate policy in the future. What the evidence shows is that a lot of anecdotal evidence and the experience we have had as elected representatives is that this is having a significant impact on people. It's very frustrating that that doesn't seem to be recognised by the Westminster Government. While the Scottish Government should be commended for mitigating against some of these effects of the welfare reform, it's very regrettable that that mitigation is necessary. What we would want to do is that the people that are making these decisions about the future of people in Scotland take a licence of what the evidence is telling them that this is having significant impact on the most vulnerable in our society. This latest research and other material gathered by the committee can be accessed via our web page and you can join the debate on Facebook or Twitter.