Bringing Hope, Building Futures: Tackling child poverty delivery plan 2026-2031 – annex 1: Child Poverty (Scotland) Act 2017 requirements

Annex 1: Child Poverty (Scotland) Act 2017 Requirements

This Annex sets out further detail of how the Tackling Child Poverty Delivery Plan 2026-31 has met the requirements set out in the Child Poverty (Scotland) Act 2017 (“the Act”). This Annex also provides details of the resources allocated to actions set out within the delivery plan.

Part A sets out details of how we have met the requirements set out in section 9 of Act, including in relation to what the delivery plan must include and who must be consulted. This summarises how we have met those requirements and provides directions to the relevant parts of the Plan where more detail can be found.

Part B details our responses to the advice and recommendations provided by the Poverty and Inequality Commission, which were published by the Commission in November 2025.

Part C sets out the list of actions contained within the delivery plan and planned levels of investment in 2026-27. Estimates of investment in future years, to 2028-29, are provided where available in line with the Scottish Spending Review 2026. Resources for the remaining years of the Delivery Plan are subject to the choices of an incoming Scottish Government and annual budget processes.

Part D provides additional tables detailing: reallocation of funding previously committed to the Two Child Limit Payment; investment from the Tackling Child Poverty Fund in 2026-27; and investment made as part of the Whole Family Support package committed in the Scottish Budget 2026-27.