Child poverty in the UK and Scotland

Footnotes

1 Department for Work & Pensions (2026) – Households Below Average Income: An analysis of the UK income distribution: FYE 1995 to FYE 2025

2 Scottish Government (2020) – Tackling Child Poverty (second year progress report): Annex B - child poverty and its drivers in Scotland and the UK

3 House of Commons Library (2025) – Autumn Budget 2025: A summary

4 Lupton, R. et al (2013) – Labour’s Social Policy Record: Policy, Spending and Outcomes, 1997-2010

5 Institute for Fiscal Studies (2022) – Fiscal Response to the Crisis

6 Emmerson, C., Johnson, P. & Ridpath, N. (Institute for Fiscal Studies) (2024) – The Conservatives and the Economy, 2010–24

7 We compare data across the UK up until 2018-2021 due to the methodological changes that occurred in the data from 2020-2023. For further information see the reporting of Poverty and Income Inequality in Scotland

8 The percentages presented have been rounded to whole numbers for ease of reporting. The reported percentage points difference is based on the underlying figures before rounding. For further detail on how figures from the Family Resources Survey (FRS) are collected and calculated see the Households Below Average Income (HBAI) statistics collection page on the UK Government website

9 For further information on the changes to the Family Resource Survey (FRS), see the FRS release strategy which outlines upcoming changes and developments

10 Lai, E.T.C. and colleagues (2019) – Poverty dynamics and health in late childhood in the UK: evidence from the Millennium Cohort Study

11 Office for National Statistics (2025) – Estimates of the population for the UK, England, Wales, Scotland, and Northern Ireland

12 Welsh Government (2026) – Relative income poverty: April 2023 to March 2025 (Official Statistics in Development); Welsh Government (2026) – Persistent poverty: 2024

13 House of Commons Library (2023) – Income and inequality: How does Northern Ireland compare with the UK as a whole?

14 Joseph Rowntree Foundation (2025) – Poverty in Northern Ireland 2025.

15 This Strategy, Improving Children’s Life Chances: The Child Poverty Strategy, published in 2011 by the Northern Ireland Executive, is no longer available as an online web resource

16 This Strategy, Delivering Social Change: The Executive’s Child Poverty Strategy, published in 2016 by the Northern Ireland Executive, is no longer available as an online web resource

17 Scottish Government (2017) – UK Welfare Policy: impact on families with children

18 Department for Work & Pensions (2025) – Introduction of single maintenance collection and transfer service in the Child Maintenance Service – impact on child poverty levels

19 Department for Work & Pensions (2025) – Removing the two-child limit on Universal Credit: Impact on low income poverty levels in the United Kingdom

20 Cribb, J., Waters, T. & Xiaowei, X. (2026) – Why Has in‐Work Poverty Risen in Britain?.

21 UK Government (2011) – A new approach to child poverty: tackling the causes of disadvantage and transforming families' lives

22 Scottish Government (2022) – Welfare Reform - impact on households with children: report

23 Scottish Government (2026) – Bringing Hope, Building Futures: Tackling child poverty delivery plan 2026-2031 – Cumulative Impact Assessment

24 Cribb, J., Waters, T. & Xu, X. (Institute for Fiscal Studies) (2025) – Why has In-work Poverty Risen?

25 Institute for Public Policy Research (2026) – Work isn't Working: Family, work and progression on a low income

26 Resolution Foundation (2015) – Higher Ground: who gains from the National Living Wage?

27 Hirsch, D. (2017) – The ‘living wage’ and low income: can adequate pay contribute to adequate family living standards?

28 Michael, J. and Wernham, T. (Institute for Fiscal Studies) (2026) – Labour market, living standards and poverty trends in Scotland

29 Williams, E., Bailey, N. and McNulty, D. (2018) – Report on the Child Poverty Strategy for Scotland 2014-2017

30 Scottish Government (2022) – Tackling Child Poverty Delivery Plan (progress report 2021-2022): Focus report on households with babies under one

31 Scottish Government (2026) – Effective government policies for advancing equality for women and girls: international evidence review

32 Scottish Government (2025) – Tackling Child Poverty Delivery Plan (progress report 2024-2025): Focus report on gender and poverty

33 Department for Business & Trade (2023) – Shared Parental Leave: evaluation report

34 Women and Equalities Committee (2025) – Equality at work: Paternity and shared parental leave

35 Scottish Government (2022) – Coronavirus (COVID-19) support in low income households: evaluation

36 House of Commons Library (2020) – Coronavirus: Support for household finances

37 Scottish Government (2020) – Coronavirus (COVID-19): UK fiscal path – a new approach

38 House of Commons Library (2021) – Examining the end of the furlough scheme

39 Johnson, P. (Institute for Fiscal Studies) (2021) – It’s time we stopped treating the self-employed as an afterthought

40 Scottish Government (2022) Coronavirus (COVID-19) business support measures: evaluation

41 Chaudhuri, S.R. & Waters, T. (Institute for Fiscal Studies) (2024) – Universal credit: incomes, incentives and the remaining roll-out

42 UK Government (accessed May 2026) – Child Benefit: What you'll get

43 House of Commons Library (2026) – The High Income Child Benefit Charge

44 HM Revenue & Customs (2026) – Child Benefit Statistics: annual release, data at August 2025; Women’s Budget Group (2024) – Pre-budget briefing on child benefit

45 Gingerbread (2025) – Briefing: The impact of the High-Income Child Benefit Charge on single income households

46 Scottish Government (2025) – Five Family Payments: evaluation

47 Scottish Government (2016) – Evaluation of the Healthy Start Scheme: an evidence review

48 Scottish Government (accessed April 2026)– Social security: Best Start Foods.

49 Scottish Government (2022) – Best Start Foods: evaluation

50 Scottish Government (2025) – Tackling Child Poverty Delivery Plan: progress report 2024-2025

51 Department for Work & Pensions (2025) – Impact on low income poverty levels and children in the UK

52 Scottish Government (accessed version from 2025) – Tackling child poverty priority families overview

53 Joseph Rowntree Foundation (2025) – Poverty in Scotland 2025

54 Child Poverty Action Group in Scotland (2024) – The Cost of a Child in Scotland

55 House of Commons Library (2023) – Benefit Cap

56 One Parent Families Scotland (accessed April 2026) – End Young Parent Poverty: Top up the Scottish Child Payment

57 Department for Work & Pensions (2015) – 2010 to 2015 government policy: welfare reform

58 Learning and Work Institute (2017) – Review of impacts of welfare reform

59 Northern Ireland Executive (Department for Communities) (2025) – Welfare Mitigation Schemes Statutory Report

60 Northern Ireland Direct (accessed in May 2026) – Support if you’re affected by welfare changes

61 Northern Ireland Executive (Department for Communities) (2022) – Independent Review of Discretionary Support

62 Northern Ireland Executive (Department for Communities) (2022) – Welfare Mitigations Review: Independent Advisory Panel Report

63 Northern Ireland Human Rights Commission (2019) – Cumulative impact assessment of tax and social security reforms in Northern Ireland

64 Office for National Statistics (April 2026) – Earnings and employment from Pay As You Earn, UK

65 House of Commons Library (2026) – High cost of living: Impact on households

66 Scottish Government (2025) – Understanding the Cost of Living Crisis in Scotland

67 Department for Work & Pensions (2025) – Cost of Living Payments Evaluation

68 Scottish Government (2026) – Discretionary Housing Payments in Scotland: 1 April 2025 to 31 March 2026

69 House of Commons Library (2023) – Support for Mortgage Interest loans

70 Scottish Government (2021) - Universal Credit Scottish choices: evaluation

71 Ministry of Housing, Communities & Local Government (2025) – English Housing Survey 2023 to 2024: experiences of the 'housing crisis'

72 Scottish Government (2025) – Homelessness in Scotland: 2024-25

73 Ministry of Housing, Communities & Local Government (2026) – Statutory homelessness in England: July to September 2025

74 In the Scottish data a household is considered to be in fuel poverty if total fuel costs necessary to maintain satisfactory heating are more than 10% of the household's adjusted (i.e. after housing costs) net income and if after deducting those fuel costs, benefits received for a care need or disability and childcare costs, the household's remaining adjusted net income is insufficient to maintain an acceptable standard of living. For England fuel poverty is measured using the Low Income Low Energy Efficiency (LILEE) indicator. LILEE considers a household to be in fuel poverty if living in a property with an energy efficiency rating of band D, E, F, or G and if disposable income (after housing costs and energy costs) would be below the relative poverty line.

75 Department for Energy Security and Net Zero (2025) – Interim Evaluation of Domestic Energy Affordability Support Schemes in Great Britain

76 House of Commons Library (2026) – Gas and electricity prices during the 'energy crisis' and beyond

77 Transport Scotland (2023) – Impact on affordability of under 22s Free Bus Travel

78 Office for National Statistics (2025) – Family spending in the UK

79 House of Commons Library (2017) – Transport in Scotland, Wales & Northern Ireland

80 HM Revenue & Customs (2026) – Amended Fuel Duty rates: 2026 to 2027

81 House of Commons Library (2026) – Rural fuel duty relief

82 Scottish Government (2025) – School meal uptake: 2023-24

83 House of Commons Library (2026) – Food banks in the UK

84 Department for Work & Pensions (2010) - Family Resources Survey

85 South Wales Food Poverty Alliance (2019) – Food Poverty in South Wales: A call to action

86 Welsh Government (2026) – Free school meals easing financial pressures for families

87 Money & Pensions Service (2026) – MoneyView 2026

88 Scottish Government (2026) – School Meal Debt Fund: report

89 Citizens Advice Scotland (2025) – Understanding the Drivers Behind Council Tax Debt Briefing Paper

90 UK Government (2025) – Universal Credit change brings £420 boost to over a million households

91 Aberlour (2025) – The Gendered Impact of Public Debt

92 Office for Health Improvement and Disparities (accessed April 2026) – Family Nurse Partnership programme

93 Office of the Children’s Commissioner (2014) – Review of policies and interventions for low-income families with young children

94 Robling, M. and colleagues (2016) – Effectiveness of a nurse-led intensive home-visitation programme for first-time teenage mothers (Building Blocks): a pragmatic randomised controlled trial

95 Corabacho, B. and colleagues (2017) – Cost-effectiveness of the Family Nurse Partnership (FNP) programme in England: Evidence from the building blocks trial

96 Robling M. and colleagues (2022) – Nurse-led home-visitation programme for first-time mothers in reducing maltreatment and improving child health and development (BB:2-6): longer-term outcomes from a randomised cohort using data linkage

97 Scottish Government (2014) – Evaluation of the Family Nurse Partnership programme in NHS Lothian, Scotland

98 Scottish Government (2020) - Family Nurse Partnership evaluation; Cardiff University – Evaluation of the Family Nurse Partnership: A natural experiment using routing data

99 Carneiro, P. and colleagues (Institute for Fiscal Studies) (2025) – The short- and medium-term effects of Sure Start on children’s outcomes

100 Larkham, J. and Ren, A. (2025) – A long road to recovery: local authority spending on early intervention children’s services 2010/11 to 2023/24

101 Department of Health & Social Care (2023) – The best start for life: a progress report on delivering the vision

102 Barnardos (2025) – Building Families, Building Futures: The case for family hubs in every community

103 Cattan, S. and colleagues (Institute for Fiscal Studies) (2025) – The health impacts of Sure Start

104 Department for Education (2015) – Children's centres: their impact on children and families

105 Department for Education (2015) – The impact of children’s centres: studying the effects of children's centres in promoting better outcomes for young children and their families

106 Department for Education (2025) – Evaluation of the shared outcomes fund 2 (SOF2): family hubs transformation fund

107 Welsh Government (2013) – National evaluation of Flying Start: impact report

108 Welsh Government (2017) – Flying Start Evaluation: Educational Outcomes

109 Welsh Government (2024) – Process evaluation of the phased expansion of Flying Start

110 Welsh Government (2025) – Flying Start: April 2024 to March 2025

111Welsh Government (2017) – Qualitative research with Flying Start families: wave 2

112 Welsh Government (2021) – Analysis of Flying Start outcomes using linked data: childcare and Foundation Phase baseline assessments

113 Welsh Government (2019) – Analysis of Flying Start outcomes using linked data: childcare analysis

114 Scottish Government (2022) – Early learning and childcare expansion programme: evaluation strategy

115 Scottish Government (2023) – School age childcare delivery framework

116 This approach enables policy to be delivered with a focus on continuous learning, adapting to complexity and delivering better results for the public. Further information on a test and learn approach can be found in the annexes of the Magenta Book

117 Department for Education (2024) – Childcare and early years survey of parents: reporting year 2024

118 HM Revenue & Customs (2026) – Tax-Free Childcare quarterly statistics

119 Fullick, S. and colleagues (Ipsos MORI) (2019) – Families’ and childcare providers’ perceptions of the impact of Tax-Free Childcare

120 Department for Work & Pensions (2024) – Universal Credit childcare costs support research

121 Wood, M., Griffiths, R. and Pearce, N. (2025) – A big, vast, grey area: Exploring the lived experiences of childcare for parents on Universal Credit

122 Scottish Government (2026) – Early Learning and Childcare (ELC) – parents' views and use: research findings 2025

123 Scottish Women’s Budget Group (2024) – Investing in Childcare: Initial briefing

124 Scottish Government (2026) – Funded early learning and childcare in private, third sector and childminding settings: delivery costs

125 Early Education and Childcare Coalition (2023) – Retention and Return: Delivering the expansion of early years entitlement in England

126 Farquharson, C. and colleagues (Institute for Fiscal Studies) (2026) – Annual report on education spending in England: 2025–26

127 Child Poverty Action Group (2024) – Access denied: why parents who want to work can't access childcare

128 Crowe, L., Scott, S. and Bennett, N. (2025) – OP65 ‘Childcare shouldn’t be a luxury’: exploring experiences of formal and informal childcare in North East England

129 Scottish Government (2026) – Expansion of breakfast clubs; UK Government (accessed April 2026) – National school breakfast club programme

130 Further information on the origin of the target measures is available as part of the analytical documents published to support the first Tackling Child Poverty Delivery Plan