Mitigating the two-child limit data: FOI release

Information requested

1. The projected annual cost to the Scottish Government of mitigating the two-child limit in each year between 2026 to 2029 (or the closest figures/years that are available).

2. The projected number of households who will benefit from mitigating the two-child limit in each year between 2026 to 2029 (or the closest figures/years that are available).

3. Whether any assessment has been carried out of how many households will benefit from the mitigating of the two-child limit but have no working adult in their household.

Response

Regarding questions 1 and 2 are available from the Scottish Fiscal Commission report "Mitigating the two-child limit and the Scottish budget" <https://fiscalcommission.scot/mitigating-the-two-child-limit-andthe-scottish-budget/>. Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website(s) listed, then please contact me again and I will send you a paper copy.

Regarding question 3: The Scottish Government has not carried out any assessment of how many households benefiting from Two Child Limit Payment that have no working adult in the house.

However, statistics on the work status of households affected by the two-child limit across the UK are published by the UK Government. This information can be found at Table 3 here:

<https://www.gov.uk/government/statistics/universal-credit-and-child-tax-credit-claimants-statisticsrelated-to-the-policy-to-provide-support-for-a-maximum-of-2-children-april-2024>.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.