This publication presents annual estimates of the percentage and number of children, working age adults and pensioners living in low income households in Scotland, and the distribution of household income across Scotland. The estimates are used to monitor progress towards UK and Scottish Government targets to reduce poverty and income inequality. The data published for the first time here are for the financial year April 2011 to March 2012. The latest figures cover a period where the Scottish economy and wider UK economy were both showing little GDP growth and average earnings fell in real terms. These figures include the impact of some changes to benefits resulting from welfare reform, but precede the more significant changes implemented in April 2013.