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

This annex to Bringing Hope, Building Futures: the third tackling child poverty delivery plan 2026 to 2031 explains how we have met the requirements of the Child Poverty (Scotland) Act 2017.


Part D – Additional detail of spend

This section provides additional breakdowns of spend within the Tackling Child Poverty Delivery Plan.

Table 3 sets out how funds previously committed to the Two Child Limit Payment will be reinvested in 2026-27.

Table 4 summarises investment in the Whole Family Support Package in 2026-27.

Table 5 sets out investment from the Tackling Child Poverty Fund in 2026-27.

The tables below outline provisional levels of investment rounded to the nearest £0.1 million. Estimates of investment relating to social security are based on the Scottish Fiscal Commission January 2026 forecasts.

Table 3: Summary of Two Child Limit Payment reinvestment in 2026-27
Action RESOURCE (£m)
Additional spend on devolved benefits as a result of two child limit removal 14.0
Whole Family Support package [see table 4] 50.0
Tackling Child Poverty Fund [see table 5] 61.5
Increase in Scottish Child Payment spending relative to 2025-26 21.0
Total 146.5
Table 4: Summary of Whole Family Support Package investment in 2026-27
Action RESOURCE (£m)
Colleges RISE 9.0
Training Access Fund 2.0
Transport to Employment 19.0
Whole Family Support Third Sector Delivery Fund 20.0
Total 50.0
Table 5: Summary of Tackling Child Poverty Fund investment in 2026-27
Action RESOURCE (£m)
Parental employment opportunities in NHS Scotland 4.2
National Breakfast Club offer (contribution to overall spend) 3.0
Childcare Support 15.0
Flexible Workforce Development Fund 10.0
Mitigate Local Housing Allowance Freeze (contribution to overall spend) 5.0
Parental Employability and Financial Support Marketing activity 0.8
Advice services, including reviews, Child Maintenance Project and support focused to new parents 1.0
Family Nurse Partnership expansion 1.1
Bookbug expansion 0.25
MCR Pathways expansion 1.0
Whole Family Support in General Practice expansion 2.2
Implementation of data sharing 3.0
‘Once for Scotland’ Data Exchange programme 2.0
Enabling fund[7] 0.45
Core funding[8] 12.5
Total 61.5

Contact

Email: TCPU@gov.scot

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