Bringing Hope, Building Futures: Tackling child poverty delivery plan 2026-2031 – annex 8: Children's Rights and Wellbeing Impact Assessment (CRWIA)

3. Please provide a summary of the evidence gathered which will be used to inform your decision-making and the content of the proposal

Evidence from:

Existing research/reports/policy expertise

The plan sets out a strategic framework for delivery across 2026-31 and the analysis presented in this CRWIA is a summary consideration across the four strategic themes and fifteen interconnected areas of intervention which make up the focus of the plan. This CRWIA is not intended to replace policy specific assessments. Some policies are already in implementation and have undergone a CRWIA, while other commitments in early development will require their own CRWIA to ensure that impact on children’s rights and wellbeing is considered. This CRWIA should be read, understood and used together with the other impact assessments which together have been used to inform the contents of the plan.

The plan builds on the work that has been undertaken through the first two delivery plans and has been informed by an extensive evidence base of research and policy expertise in relation to tackling child poverty, including the focus on priority family groups and the key drivers of child poverty reduction. 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.

National child poverty data

The Act contains four income-based targets to reduce child poverty in Scotland by 2030 and the Scottish Government holds key statistical data for tracking progress against these targets. High level data and analysis can be found at child poverty summary and child poverty analysis.

This data shows that child poverty rates in Scotland have remained broadly stable over the last decade. It is estimated that 23% of children (240,000 children each year) were living in relative poverty after housing costs in 2021-24. Before housing costs, it is estimated that 22% of children (220,000 children each year) were in relative poverty.

Detail of progress toward the interim targets can be found in the 2024-25 annual progress report. The latest data on poverty will be published on 26 March 2026, reflecting a new link to DWP administrative data, which will help to further our understanding of poverty in Scotland.

Child poverty data and analysis is also available from independent sources, including:

• The End Child Poverty Coalition produced a report in June 2025 alongside Loughborough University with estimates of child poverty after housing costs in parliamentary constituencies and local authorities.
• Joseph Rowntree Foundation’s annual report regarding poverty in Scotland includes a focus on poverty rates over time and progress towards the targets.
• Public Health Scotland hosts a child poverty prevention dashboard, with a range of quantitative indicators to help local areas tell the story about local child poverty and its drivers.

Evidence of what works

A Cumulative Impact Assessment and impact reports for the main policies are published alongside the plan. These documents, alongside the annual progress reports, tell us what is working in the national mission to eradicate child poverty and have informed the policy package set out in the plan.

The previous plan covering 2022-2026 contained a comprehensive evidence review on what works in tackling child poverty. Based on wide consensus across national stakeholders and supported by other international approaches, the review emphasises:

• Having clear targets supported by policies that directly impact on poverty rates
• Tackling poverty across all three drivers (income from employment, cost of living and income from social security and benefits in kind)
• Having a combination of various policies that support families most in need, and recognising that there is no single way to experience poverty, but a wide range of unique experiences.

In June 2025, the Scottish Government published an international review of approaches to tackling child poverty. This report – and the series of case studies that underpin it – explores different European countries’ choices and routes to tackling child poverty and how the Scottish Government might learn from them to improve the lives of families. The focus of this report is to:

• Draw out the key factors that have either reduced child poverty levels or kept them consistently low;
• Identify the policies that have been central to achieving those outcomes;
• Explore the extent to which national governments and/or wider factors have, in each case study, influenced these poverty-reduction outcomes; and
• Examine the feasibility of applying these approaches in a Scottish context, accounting for both historical differences and availability of policy levers.

Overall, the report found that rather than there being any single silver bullet, context matters alongside implementing a combination of policies that, taken together, deliver poverty reduction.

Much of the existing evidence in what works to tackle child poverty was reinforced by the study and has informed some areas of focus and actions contained in the plan. For example, there is a particular emphasis in the international review on social security and the importance of policies which support parents to enter and remain in the workplace, such as childcare and tailored support through active labour market policies.

Priority families

Poverty affects a wide range of families with a variety of protected characteristics. However, around 90% of all children in poverty in Scotland live within the six priority family types identified in our first delivery plan: lone parent families, minority ethnic families, families with a disabled member, families with a mother aged under 25, families with a child under one and larger families (3+ children).^[1]

Evidence continues to suggest that the priority groups identified experience poverty at a higher rate than the rest of the population. Therefore, the 2026-31 delivery plan will continue to focus on addressing the barriers faced by these families. We will continue to monitor and evaluate the impacts our policy package over the life of the plan to ensure it has the impact intended.

It is important to note there is significant intersectionality within these groups and, whilst we will focus our efforts on those most at risk of experiencing child poverty, we will use the priority family types as lenses through which we address the key barriers experienced by different groups. For example, among children in relative poverty:

• 49% of children in lone parent families also have a disabled family member
• 50% of children in a family with a younger mother are also in a lone parent household
• 49% of children in families with three or more children are also in a family in which someone is disabled^[2]

Families with experience of multiple disadvantage are often among those deepest in poverty and experience most challenges to getting out of poverty. Most of these families are also likely to fall into at least one of our priority groups. Therefore, it is important that policies are mindful of the intersectionality, specific support needs and multiple barriers people can face.

Key drivers of poverty reduction

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.^[3] The third delivery plan will therefore build on this approach and, supported by views gathered from key stakeholders, also ensure that the plan supports children and families to thrive.

Consultation/feedback from stakeholders

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 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 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.

There was broad consensus across the consultation and engagement activities that the four strategic themes tested are appropriate, although there were some suggestions for refinement and additional themes:

1. Increasing earned incomes by supporting and providing opportunities for parents and carers, to enter, sustain and progress in work. This includes through the likes of employability support and the provision of essential infrastructure such as childcare and transport.

Suggestions from consultation:

• Avoid a ‘work at all costs’ framing.
• Ensure a focus on the quality of employment and progression.

2. Reducing the costs of living and maximising incomes from social security to allow families to live dignified lives and meet their basic needs. This includes through the likes of social security, affordable homes, and advice services.

Suggestions from consultation:

• Separate maximising income from social security and reducing cost of living.

3. Delivering holistic and whole family support to improve outcomes and wellbeing and enable families to better engage with other services that directly increase their incomes. This includes through action focused on preventing families falling into poverty and wider community-based support.

Suggestions from consultation:

• Greater emphasis on early days of childhood and mental health and trauma.
• Clarity of language and meaning.

4. Supporting children and young people to reach their full potential and to break the cycle of poverty in the longer term. This includes through the likes of early years support, education, and post-school transitions.

Suggestions from consultation:

• Greater focus on first 1,000 days and earlier development.

Consultation/feedback directly from children and young people

As noted above, children and young people themselves were consulted directly as part of the engagement process through sessions facilitated by partner organisations representing children’s interests.

This included:

Young Scot

• Developed a survey for young people to capture views and experiences to inform development of the plan.
• Delivered 3 engagement sessions with young people to capture a mix of lived experiences including care experienced young people and young parents.

MCR Pathways

• Engaged 35 young people in roundtable and via school network.
• Young people-led engagements with around 130 practitioners, partners and mentors in MCR network.
• Delivered 3 roundtable events for young people, practitioners and mentors in the MCR network.

Sistema

• Engaged 74 young people via Big Noise Communities – primary and secondary school.

Child Poverty Action Group

• Engaged approximately 50 young people via Voices Network.

Aberlour

• Engaged with young people through Guardianship services as well as services from Glasgow and Moray.

Themes that emerged from the consultation with children and young people included:

• More youth clubs/activities needed for young people
• Awareness raising programmes
• Tackling stigma – kindness is important
• Families need support with childcare, employment
• Parity between vocational and high education post-school routes
• Support for mental health
• Cost of the school day
• Trusted adults