Estimates of the number of applicants expected for the Maternity and Early Years Allowance will depend on decisions yet to be taken about the rollout of this benefit and the eligibility criteria that will be used.

For the purposes of policy development, we have estimated that, if current Sure Start Maternity Grant take-up rates and eligibility criteria were maintained, around 40,000 awards would be made each year. If full take-up were achieved and all eligible families received a grant we estimate that somewhere in the region of 85,000 awards would be made each year.

These figures are estimates of the total numbers of awards that would be made in a year and so combine payments on birth, upon a child starting nursery and upon a child starting primary school.

Source: Scottish Government analysis based on Department for Work and Pensions figures.

Information on the number of applications and the annual cost of these payments is held by the Department for Work and Pensions.

Our intention is to create a Maternity and Early Years Allowance. For those eligible, a maternity payment will be made for the first child of £600. Maternity payments for second and subsequent children will be £300. Payments of £250 will be introduced for all children when they start nursery and again when they start school.

For the purposes of developing the Maternity and Early Years Allowance, Scottish Government officials have carried out an assessment of the cost of essential items for a new born child and shared these with stakeholders. We consider that these items could be bought with the £600 maternity payment that the Maternity and Early Years Allowance will make for first children. Officials have also sought opinions from users and potential users about their perception of the level of the current Sure Start Maternity Grant. Support with the overall or basic costs of having a child will continue to be met through a combination of benefits, many of which remain reserved and which make regular payments in addition to those planned by the Scottish Government on receipt of additional powers.

We are still considering our plans for the operation of the new Maternity and Early Years Allowance, including questions such as eligibility criteria and timescales for introduction. We want to implement the new benefit, which will replace the Sure Start Maternity Grant, as soon as practically possible. We have been consulting stakeholders including users, potential users and interested groups and will continue to do so over the summer to gather views to inform decisions and the required legislation. We will also be taking forward the next steps in the delivery process, which will involve financial, legal and practical considerations.

The responsibility of burial and cremation charges lies with local authorities. As part of wider work on funeral costs, we plan to bring together funeral directors, councils and interested groups to examine ways of reducing funeral costs and encouraging people to better plan for their funeral.

I refer the member to the answer to question S5W-00236 on 14 June 2016. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at: http://www.parliament.scot/parliamentarybusiness/28877.aspx.