Bringing Hope, Building Futures: Tackling child poverty delivery plan 2026-2031 – annex 7: Equalities Impact Assessment (EQIA)

The Scope of the EQIA

This EQIA sets out evidence of the impact of child poverty on all of the protected characteristic groups and describes how the actions under the areas of intervention presented in the plan have been developed in order to: address negative impacts and eliminate unlawful discrimination; advance equality of opportunity; and foster positive impacts and good relations between groups.

The first two delivery plans set out that tackling child poverty most effectively results from the inter-relationship between three key drivers of poverty reduction:

• Increasing income from employment
• Reducing cost of living
• Increasing income from social security and benefits in kind

Evidence shows that this driver approach remains relevant and appropriate.^[4] The third delivery plan will therefore build on this approach and, supported by views gathered from key stakeholders, continue to ensure that the plan supports children and families to thrive.

The key findings section of this EQIA seeks to demonstrate the impact addressing these three drivers has on protected characteristic groups. The following section provides further information regarding the equality impacts on the protected characteristics of the strategic themes, areas of intervention and actions in the plan.

In addition to statistical data and existing research into tackling child poverty from a variety of organisations in Scotland, the Scottish Government conducted an extensive and targeted consultation process in 2025 to inform the themes, areas of intervention, and the actions committed to in the plan.

Through this engagement, the Scottish Government gathered feedback from community based and national third sector organisations, local authorities, health boards, COSLA, and the Scottish Parliament, in line with the requirements of the Act.

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

Combined with the nearly 90 responses to our written call for evidence, the summary analysis of our consultation published alongside this plan reinforces the need for further action to support families ahead of 2030 and support for the three drivers of poverty reduction we identified in 2018.