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

Part A - Responding to the Act’s requirements

The following sets out how we have met the Act’s requirements by provision.

9(1) The Scottish Ministers must prepare a plan (a "delivery plan") for each of the following periods-

• 1 April 2018 to 31 March 2022
• 1 April 2022 to 31 March 2026
• 1 April 2026 to 31 March 2031

This is the third and final Delivery Plan that will be prepared under the Act and provides a framework for action to be taken in the period to 31 March 2031.

9(2) A delivery plan must set out-

• the measures that the Scottish Ministers propose to take during the period of the plan for the purpose of meeting the child poverty targets;
• an assessment of the contribution the proposed measures are expected to make to meeting the child poverty targets;
• an explanation of how that assessment has been arrived at; and
• an assessment of the financial resources required to fund the proposed measures.

The delivery plan sets out the proposed measures in ’Driving Further Progress on Child Poverty’.

Annex 5 (Cumulative Impact Assessment) and Annex 6 (Impact of Policies on Child Poverty) set out how the Delivery Plan’s actions are linked to impacting the child poverty targets and breaking the cycle of poverty in the long term, including an explanation of how these impacts have been assessed.

Estimates of resources allocated are set out in Part C of this Annex.

9(3) A delivery plan must, in particular, set out what (if any) measures the Scottish Ministers propose to take in relation to-

9(3)(a) The provision of financial support for children and parents, including the making of such provision by virtue of Part 3 of the Scotland Act 2016 (welfare benefits and employment support).

Section 3 ‘Strengthening support through social security’ sets out our proposed action to provide direct financial support to families through the social security system.

9(3)(b) Children living in households whose income is adversely affected, or whose expenditure is increased, because a member of the household has one or more protected characteristics.

The introduction (sub-section entitled ‘A continued focus on those at greatest risk of poverty’) summarises our approach to families at greatest risk of poverty. This includes families with a protected characteristic, for example where an adult or a child in the household is disabled; minority ethnic households; and households where the mother is under the age of 25 or there is a child less than one year old.

Households whose income is reduced or expenditure increased because a member of the household has one or more protected characteristics stand to benefit significantly from the Plan's full range of measures including support in employability, childcare and social security. Detail of the impact of key policies on families at greatest risk of poverty is available in Annex 6 (Impact of Policies on Child Poverty).

In addition, we have published a full Equality Impact Assessment (Annex 7), Children's Rights and Wellbeing Impact Assessment (Annex 8), and Fairer Scotland Duty Assessment (Annex 9) alongside the Delivery Plan which provide further detail.

9(3)(c) Supporting local authorities to consider the automatic payment of benefits and support.

Section 3 ‘Strengthening support through social security’ sets out commitments to explore further opportunities for collaboration and improved data sharing with local authorities to support income maximisation and restates our commitment to consider future opportunities for benefit automation where possible.

Section 4 ‘Supporting children and families to thrive’ sets out commitments related to ‘making best use of data to support children and families and improve public services’. This includes commitments to work with partners in relation to data sharing, which could allow local authorities to maximise support for families.

9(3)(d) The provision and accessibility of information, advice and assistance to parents in relation to-

• social security matters;
• income maximisation; and
• financial support.

Section 3 ‘Strengthening support through social security’ sets out a range of commitments related to ‘Making money and debt advice more accessible for families’.

9(3)(e) Education and, in particular, closing the attainment gap.

Section 4, ‘Supporting children and families to thrive’ sets out our actions towards investing in early child development and supporting improved attainment and outcomes of children and young people.

9(3)(f) The availability and affordability of housing.

Section 2 ‘Reducing the costs of living’ sub-sections ‘Delivering more social and affordable homes for families’, ‘Ending child homelessness’ and ‘Making homes cheaper to heat’ set out actions relating to the availability and affordability of housing.

9(3)(g) The availability and affordability of childcare.

Section 1, 'Increasing earned incomes' contains a sub-section on ‘Expanding the availability of flexible and affordable childcare for families’. This includes commitments in relation to Early Learning and Childcare, school aged childcare and provision of breakfast clubs.

9(3)(h) The facilitation of-

• the employment of parents (with remuneration that is sufficient to secure an adequate standard of living); and
• the development of the employment-related skills of parents.

Section 1, 'Increasing earned incomes' contains actions providing aligned skills and employment support for parents and young people and driving positive economic change. This includes investment in No One Left Behind Employability support, investment in adult learning in partnership with colleges, a new Workforce Development Fund and commitment to develop a Transport to Employment offer for low-income parents.

9(3)(i) Physical and mental health.

Section 4, ‘Supporting children and families to thrive’ details commitments to continue supporting mental health and strengthening capability of Health Visitors and Family Nurses.

9(3)(j) Children living in single-parent households.

As one of the priority family types, lone parent households stand to benefit significantly from the Plan's full range of measures including support in employability, childcare and social security. The impact of measures on lone parents is considered within the EQIA accompanying the plan (Annex 7) and the impact summaries published (Annex 6).

9(3)(k) Arrangements for setting the amount of the revenue support grant payable to each local authority in order to ensure that resources are directed for the purpose of contributing to the meeting of the child poverty targets.

Any commitments in the Delivery Plan which require changes to the revenue support grant will be discussed and agreed with COSLA in accordance with the usual procedure.

9(4) A delivery plan must, in particular, set out whether, during the period of the Plan for the purpose of meeting the child poverty targets, the Scottish Ministers intend to bring forward legislation to exercise the power provided for in section 24 of the Scotland Act 2016 to top-up social security benefits in relation to providing a top-up for child benefit paid under section 141 of the Social Security Contributions and Benefits Act 1992.

Section 3 ‘Maximising incomes from social security and benefits in kind’ sets out the package of devolved social security benefits such as the five family benefits, including the Scottish Child Payment. This includes a commitment to developing the legislation and system changes needed to introduce a Scottish Child Payment Premium for children under 1, which will increase the Total payment amount to £40 per week for children under 1 year. This is due to commence in 2027-28, subject to consultation and Parliamentary approval.

9(6) In preparing a delivery plan, the Scottish Ministers must-

• consult the Commission on the measures they propose to include in the delivery plan;
• have regard to any recommendations made by the Commission; and
• set out in the delivery plan the changes, if any, they have made in the delivery plan as a result of any such recommendations.

Scottish Ministers requested advice on the Delivery Plan from the Poverty and Inequality Commission which was shared in confidence in October 2025. The Commission published this advice in November 2025.

Part B of this Annex sets out how we have taken account of the Commission's recommendations.

9(8) In preparing a delivery plan, the Scottish Ministers must consult-

9(8)(a) Such local authorities or associations of local authorities as they consider appropriate.

The Scottish Government consulted with COSLA through discussions with local authorities facilitated by the Improvement Service, and received responses to the call for evidence from individual local authorities. A full list of stakeholders consulted is set out in Annex 2 (Analysis of Consultation and Engagement).

We have established an External Reference Group for the Plan to offer challenge, leverage expertise and networks and to support consensus building. Membership included representatives from COSLA and SOLACE.

9(8)(b) Such persons and organisations working with or representing children as they consider appropriate.

We consulted widely with a range of stakeholders working with or representing children. This included through our External Reference Group, whose membership included Save the Children and Aberlour Children’s Charity.

Through our call for evidence and workshop discussion with stakeholders we engaged with other organisations including Carers Trust Scotland, Developing the Young Workforce (DYW), Children and Young People's Commissioner Scotland (CYPCS), and Migration Policy Scotland.

We also worked with a range of partners to support direct engagement with children and young people. Partners included MCR Pathways, Sistema Scotland, Child Poverty Action Group, Aberlour and Young Scot. In Total around 200 children and young people took part in our engagement activity.

We have published an Analysis of Consultation and Engagement at Annex 2 which sets out a full list of stakeholders consulted.

9(8)(c) Such persons and organisations working with or representing parents as they consider appropriate.

Through the External Reference Group the Scottish Government consulted with organisations working with or representing parents, including One Parent Families Scotland and the Poverty Alliance.

We have published an Analysis of Consultation and Engagement at Annex 2 which sets out a full list of stakeholders consulted.

9(8)(d) The Scottish Parliament.

The Cabinet Secretary for Social Justice wrote to all relevant Scottish Parliament Committees to seek their views on the development of the Delivery Plan. Responses were received from:

• Economy and Fair Work Committee (20 March 2025)
• Health, Social Care and Sport Committee (5 March 2025)
• Local Government, Housing and Planning Committee (29 April 2025)
• Social Justice and Social Security Committee (17 June 2025)

9(8)(e) Such persons and organisations as they consider appropriate who work with or represent children or parents living in households whose income is adversely affected, or whose expenditure is increased, because a member of the household has one or more protected characteristics.

Through the External Reference Group the Scottish Government consulted with the Council of Ethnic Minority Voluntary Sector organisations Scotland (CEMVO Scotland) in the development of the Plan. Consultation responses were received from additional organisations including the Coalition for Racial Equality and Rights (CRER), Black and Ethnic Minority Infrastructure in Scotland (BEMIS), Glasgow Disability Alliance and Close the Gap, Engender and Scottish Women’s Aid.

We have published an Analysis of Consultation and Engagement at Annex 2 which sets out a full list of stakeholders consulted.

9(8)(f) Such persons who have experience of living in poverty and such other persons as they consider appropriate.

The Scottish Government has undertaken consultation with people with lived experience of poverty in developing the Delivery Plan. This includes through the Poverty Alliance’s Get Heard Scotland Panel which shares the views of people affected by poverty and direct engagement with parents and carers taking part in Changing Realities, a participatory project involving parents and carers living on a low income.

We have published an Analysis of Consultation and Engagement at Annex 2 which sets out a full list of stakeholders consulted.