Bringing Hope, Building Futures: Tackling child poverty delivery plan 2026-2031 – annex 12: Health Impact Assessment (HIA)

1. Summary of aims and desired outcomes

The Child Poverty (Scotland) Act 2017 (“the Act”) sets in statute ambitious targets to significantly reduce rates of child poverty in Scotland by 2030.

The final tackling child poverty delivery plan under the Act covers the period 1 April 2026 to 31 March 2031 and aims to:

• Set out a strategic framework to drive continued progress in delivering on the national mission to eradicate child poverty and meet the four statutory child poverty targets - relative, absolute and persistent poverty and combined low income and material deprivation - set out in the Act.
• Outline specific action to be delivered in 2026-27 which will drive continued progress against the targets.
• Build on evidence of the drivers of poverty reduction to drive progress on four key themes: increasing earned incomes; reducing the costs of living; maximising incomes from social security; and supporting children and families to thrive.

It builds on action taken over the life of the first two plans:

• Every child, every chance: tackling child poverty delivery plan 2018 to 2022
• Best Start, Bright Futures: tackling child poverty delivery plan 2022 to 2026

As set out in Section 9 of the Act, the delivery plan must set out:

a) the measures that the Scottish Ministers propose to take during the period of the plan for the purpose of meeting the child poverty targets,

b) an assessment of the contribution the proposed measures are expected to make to meeting the child poverty targets,

c) an explanation of how that assessment has been arrived at, and

d) an assessment of the financial resources required to fund the proposed measures.

The plan sets out a strategic framework for delivery across 2026-31 and the analysis presented in this Health Impact Assessment (HIA) is a summary of consideration across the plan’s four key themes and fifteen interconnected areas of intervention. This HIA is not intended to replace policy specific assessments. Some policies are already in implementation, while other commitments in early development may require their own HIA to ensure that health equality impacts are considered. This HIA should be read, understood and used together with the other impact assessments which together have been used to inform the contents of the plan.

Background

The Act sets in statute four income-based child poverty targets to be met by 2030. The targets are largely focused on household income after housing costs, while also taking into account wider costs of living through the material deprivation measure. The 2030 targets are that, of children living in households in Scotland:

• Fewer than 10% of children live in relative poverty. This means fewer than one in ten children living in households with equivalised net incomes below 60% of the median (middle) equivalised net UK household income.
• Fewer than 5% of children live in families in absolute poverty. This means fewer than one in twenty children living in households with equivalised net incomes below 60% of the median equivalised net UK household income in 2010/11 adjusted for inflation.
• Fewer than 5% of children live in families living in combined low income and material deprivation. This means fewer than one in twenty children living in households with equivalised net incomes below 70% of the median equivalised net UK household income and going without certain essential goods and services.
• Fewer than 5% of children live in families in persistent poverty. This means fewer than one in twenty children living in households in relative poverty for three years out of the last four.

The Act requires Scottish Ministers to publish child poverty delivery plans at regular intervals. The first Tackling Child Poverty Delivery Plan - Every Child, Every Chance: tackling child poverty delivery plan 2018-2022 - was published on 29 March 2018 and set out the initial actions to be taken to progress towards the ambitious child poverty targets set for 2030. The second plan – Best Start, Bright Futures: tackling child poverty delivery plan 2022-2026 – was published on 24 March 2022 and outlined the action to build upon the first plan. Since the publication of the first plan, the Scottish Government has produced annual progress reports outlining the action that has been taken and the impact towards the child poverty targets. Local Authorities and Health Boards also jointly publish annual Local Child Poverty Action Reports, setting out what they are doing to reduce child poverty in their local area.

The Scope of the HIA

This HIA sets out general evidence around child poverty including key data and what we know works. It then considers the potential impacts of the plan, and the key drivers of poverty reduction, on the health of children and families in Scotland. Finally, it describes how the plan’s strategic themes, areas of intervention and actions have been developed and refined with a view to advancing health benefits and reducing inequalities.

The HIA is premised on a well‑established understanding that child poverty is both a driver and a consequence of health inequality. Poverty influences the conditions in which children grow, learn and thrive: income adequacy, housing security and quality, nutrition, warmth, parental stress and mental health, and access to education, childcare, transport and social participation.^[1] As a result, we know that children living in poverty are more likely to have poorer health outcomes. The overall focus of the plan on tackling and reducing child poverty should therefore have positive impacts on the health outcomes of children and their families in Scotland.

There is an extensive statistical evidence base regarding child poverty in Scotland, as well as dedicated research into the relationship between child poverty and health outcomes. This includes Scottish Government evidence reviews on health outcomes of experiencing poverty in the early years and the relationship between child/parental wellbeing and poverty. In addition, the Scottish Government conducted an extensive and targeted consultation process – including with key Health stakeholders - in 2025 to inform the content of the plan.

Through this engagement, the Scottish Government gathered feedback from community based and national third sector organisations, local authorities, health boards, Public Health Scotland, COSLA, and the Scottish Parliament, in line with the requirements of the Child Poverty (Scotland) Act 2017.

We also engaged with over 90 parents with lived experience of poverty, supported by key partners including the Poverty Alliance. Changing Realities and Migration Policy Scotland, and with over 180 young people, facilitated by a range of partners including Young Scot, Child Poverty Action Group, MCR Pathways, Sistema and Aberlour. More information on the consultation with children and young people can be found in the Child Rights and Wellbeing Impact Assessment.