Minimum Income Guarantee Expert Group: interim report

This interim report provides an outline of the group’s work to date towards defining a Minimum Income Guarantee, the context in which the policy is being developed, provide a high-level overview of direction and early thinking towards potential actions.


1 Loughborough University (2023) Minimum Income Standard, Centre for Research in Social Policy

2 The Scottish Government (2021) A Fairer, Greener Scotland: Programme for Government 2021-22

3 Glasgow Disability Alliance (2020) ‘Inequalities, Participation, and Human Rights before, during and beyond COVID19’; the Scottish Government (2019) ‘Mitigating UK Government Welfare Cuts’

4 IPPR (2018) Prosperity and justice: A plan for the new economy

5 Resolution Foundation (2022) ‘Low Pay Britain 2022: Low Pay and Insecurity in the UK Labour Market’; Aaron Reeves and Rachel Loopstra, ‘”Set up to Fail”, How Welfare Conditionality Undermines Citizenship for Vulnerable Groups’, Cambridge University Press (2017)

6 Women’s Budget Group (2019) ‘Social Security and Women’

7 House of Commons Library (2017) Estimating the gender impact of tax and benefits changes

8 Reed, H. (2020) The distributional impact of tax and social security reforms in the UK from 2010 to 2017, Social Policy and Society

9 Financial Policy Committee (2022) Financial Stability Report (Bank of England)

10 UK Parliament (2021) Coronavirus: Universal Credit During the Crisis

11 The Scottish Government (2022) The Cost of Living Crisis in Scotland analytical report

12 Office for National Statistics (2021) Household income inequality, UK - Office for National Statistics (

13 Joseph Rowntree Foundation (2020) UK Poverty 2019/20: Social security | JRF

14 The Scottish Government (2018) Welfare reform: annual report 2018

15 UK Parliament (2020) Universal Credit: Delayed Roll-Out

16 The Office of the High Commissioner for Human Rights (2018) United Nations Special Rapporteur statement on extreme poverty and human rights

17 Groves, L and Lazou, J (2019) Universal Credit Not fit for purpose (Unite)

18 (2016) Scotland Act 2016

19 Scottish Government (2016) ‘Creating a Fairer Scotland: A New Future for Social Security in Scotland’

20 Scottish National Party (2021) SNP 2021 Manifesto: Scotland’s Future, Scotland’s Choice — Scottish National Party

21 Scottish Greens (2021) Our Common Future - Scottish Greens

22 Scottish Liberal Democrats (2021) 2021 Holyrood Elections Manifesto - Scottish Liberal Democrats (

23 Scottish Labour (2021) Manifesto - Scottish Labour

24 Basic Income Scotland (2022) What is Basic Income?

25 The Scottish Government (2021) Minimum Income Guarantee Steering Group meeting minutes: August 2021

26 Statham R, Parkes H and Gunson R (2021) Securing a living income in Scotland: Towards a minimum income guarantee (IPPR Scotland)

27 The Scottish Government (2021) If Not Now, When? The Social Renewal Advisory Board Report

28 Carers UK (2015) Valuing carers 2015. Available at: Policy library | Carers UK

29 Centre for Research in Social Policy (2022) Minimum Income Standard | Centre for Research in Social Policy | Loughborough University (

30 abrdn Financial Fairness Trust and Loughborough University Centre for Research in Social Policy (2022) Minimum Income Standard and Scotland

31 Joseph Rowntree Foundation (2020) The financial impact of COVID-19 on disabled people and carers | JRF

32 The Scottish Government (2021) Tackling child poverty priority families overview

33 Scope (2019) Disability Price Tag

34 The Scottish Government (2022) Council tax policy

35 The Robertson Trust (2022) Debt & Arrears in Scotland: Putting Money Owed to Public Bodies at the Forefront of the Cost-of-Living Crisis

36 IPPR Scotland (2022) Universal basic services (

37 Close the Gap (2022) Gender Pay Gap Statistics

38 Costa-Dias, M., Joyce, R. and Parodi, F. (2020) The gender pay gap in the UK: children and experience in work | Institute for Fiscal Studies (

39 Centre for Progressive Policy (2022) WiW-2-final-report.pdf (

40 The Scottish Government (2021) Scotland’s Labour Market: People, Places and Regions - Statistics from the Annual Population Survey 2020/21

41 Coalition for Racial Equality and Rights (2020) Ethnicity and poverty in Scotland: analysis and reflections on the impact of COVID-19

42 The Scottish Government (2022) Disability - Scotland’s Labour Market: People, Places and Regions

43 Fair Start Scotland Fair Start Scotland | StartScotland

44 The Scottish Government (2020) No One Left Behind: delivery plan - (

45 The Scottish Government (2023) Young Persons guarantee

46 The Scottish Government (2020) DYW - Scotland

47 The Poverty Alliance (2019) How-well-is-Universal-Credit-supporting-people-in-Glasgow.pdf (

48 Institute for Fiscal Studies (2023) Benefits and tax credits (

49 Dwyer, P.J. (2018) Final Findings Report: The Welfare Conditionality Project 2013-2018 - White Rose Research Online

50 University of Glasgow (2022) The Impacts of Benefit Sanctions

51 Child Poverty Action Group (2022) Universal credit (

52 Welsh Government (2022) Basic income pilot for care leavers | GOV.WALES

53 Scotland Act 2016 (

54 Fiscal framework: agreement between the Scottish and UK Governments - (

55 The Scottish Government (2022) Resource Spending Review 2022



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