Minimum Income Guarantee: report - a roadmap to dignity for all

Footnotes

^[1] Edinburgh University (2024) Data Benefits: A study on Social Security Data Sharing in Scotland

^[2] The Kings Fund (2024) The Relationship Between Poverty And NHS Services

^[3] The Poverty Alliance (2022)

^[4] CPAG (2024) End Child Poverty budget briefing 2025-26

^[5] Joseph Rowntree Foundation (2024) A Minimum Income Standard for the United Kingdom in 2024. It reflects public consensus on what was needed for a dignified socially acceptable standard of living in 2024. It was developed from group discussions with the general public held between May 2023 and March 2024. It is rooted in what people were experiencing at that time and what resources and priorities were considered important for households to be able to thrive, with all budgets priced in April 2024.

^[6] Scottish Government (2025) Wellbeing Economy Governments (WEGo)

^[7] IPPR Scotland (2022) Universal basic services: Building financial security in Scotland

^[8] Disability Rights UK (2025) Green Paper published – £5 billion cuts proposed by scrapping the WCA and changed PIP assessment

^[9] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[10] See Glossary

^[11] Minimum Income Guarantee Expert Group (2024) Medium-term social security evidence paper

^[12] Minimum Income Guarantee Expert Group (2024) Medium-term social security evidence paper

^[13] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[14] Financial Fairness Trust (2025) Financial Fairness Tracker Autumn 2024

^[15] Joseph Rowntree Foundation (2025) UK Poverty 2025:The essential guide to understanding poverty in the UK

^[16] Turn 2 Us (2023) Tackling financial insecurity together: our strategy 2023-2028

^[17] Joseph Rowntree Foundation (2024) A Minimum Income Standard for the United Kingdom in 2024

^[18] Scottish Government (2021) Programme for Government 2021 to 2022

^[19] IPPR Scotland (2021) Securing a living income in Scotland: Towards a minimum income guarantee

^[20] Minimum Income Guarantee Expert Group (2023) Minimum Income Guarantee Expert Group Interim Report

^[21] Progressive Partnership (2025) Framing a Minimum Income Guarantee

^[22] Samaritans (2024) Paid Yesterday Broke Today

^[23] The Kings Fund (2024) The Relationship Between Poverty And NHS Services

^[24] The Kings Fund (2024) The Relationship Between Poverty And NHS Services

^[25] Joseph Rowntree Foundation (2016) Counting the cost of UK poverty

^[26] The Poverty Alliance (2021) The poverty related attainment gap: a review of the evidence

^[27] CPAG (2024) End Child Poverty budget briefing 2025-26

^[28] Scottish Government (2024) Tackling child poverty priority families overview

^[29] Women’s Budget Group (2024) Where do we go from here? An intersectional analysis of women’s living standards since 2010

^[30] One Parent Families Scotland (2024) Transforming Child Maintenance: A fairer system for children and families

^[31] Scottish Government (2024) Lone-parent families - Tackling child poverty priority families overview

^[32] The Collective (2025) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[33] Glasgow Disability Alliance (2024) Disabled People Challenge Poverty, Survey findings

^[34] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[35] The Diffley Partnership (2025)

^[36] IPPR Scotland (2022)

^[37] Minimum Income Guarantee Experts by Experience Panel (2024)

^[38] Progressive Partnership (2025) Framing a Minimum Income Guarantee

^[39] Progressive Partnership (2025) Framing a Minimum Income Guarantee

^[40] Minimum Income Guarantee Experts by Experience Panel (2024)

^[41] Progressive Partnership (2025) Framing a Minimum Income Guarantee

^[42] Progressive Partnership (2025) Framing a Minimum Income Guarantee

^[43] Bright Blue (2020) Separate support? Attitudes to social security in Scotland

^[44] The Poverty Alliance (2024) Drawing a line under poverty with the Minimum Income Guarantee

^[45] IPPR Scotland (2023) Tipping the scales

^[46] Joseph Rowntree Foundation (2023) Poverty in Scotland 2023

^[47] Living Wage Foundation (2023) Precarious pay and uncertain hours: insecure work in the UK Labour Market

^[48] Stat Xplore (2024) Universal Credit statistics, employment status by age

^[49] Scottish Government (2025) Poverty and Income Inequality in Scotland 2020-23

^[50] TUC (2023) Insecure work in 2023

^[51] Joseph Rowntree Foundation (2023) Poverty in Scotland 2023

^[52] Carers Scotland (2025) State of Caring in Scotland 2024 Paid work and access to employment for unpaid carers

^[53] CIPD Community (2022) Now is the time for employers to take action on in-work poverty

^[54] Scottish Government (2024) Scotland’s Census 2022 - Health, disability and unpaid care

^[55] Carers Scotland (2024) New figures show the staggering value of unpaid carers in Scotland. The figures in this report are based on responses to the 2021 Scotland Census.

^[56] Volunteers Scotland (2022) National Volunteering Profile - Volunteer Scotland

^[57] Labour (2024) Labour’s plan to make work pay: delivering a new deal for working people

^[58] UK Government (2024) Employment Rights Bill: factsheets

^[59] Joseph Rowntree Foundation, The Trussell Trust (2025) Guarantee our Essentials: reforming Universal Credit to ensure we can all afford the essentials in hard times

^[60] Money Advice Scotland (2024) Ensuring adequate income: the importance of the Minimum Income Guarantee in Wage Arrestment Practices

^[61] Citizens Advice Scotland (2024) The Energy Brief

^[62] Inclusion Scotland (2023) Disabled people and the cost-of-living crisis

^[63] Money Advice Scotland (2024) Empowering Women, Erasing Debt

^[64] Money Advice Scotland (2024) Empowering Women, Erasing Debt

^[65] Programme for Government (2024) Programme for Government 2024-25: Serving Scotland

^[66] Scottish Government (2021) Social Renewal Advisory Board: our response

^[67] UK Government (2024) Benefit and pension rates 2025 to 2026

^[68] Joseph Rowntree Foundation (2023) Inadequate Universal Credit and barriers to work

^[69] Scottish Government (2025) Child poverty modelling: update

^[70] Scottish Government (2025) Child poverty modelling: update

^[71] Minimum Income Guarantee Expert Group (2024) Level modelling paper

^[72] Joseph Rowntree Foundation (2024) A Minimum Income Standard for the United Kingdom in 2024

^[73] Joseph Rowntree Foundation (2024) A Minimum Income Standard for the United Kingdom in 2024

^[74] Joseph Rowntree Foundation (2024) A Minimum Income Standard for the United Kingdom in 2024

^[75] Scottish Government (2024) Removal of non-residential social care charging

^[76] We removed the disability benefits from household income for the purpose of this calculation as we believe their purpose should be to (in theory) address the additional costs of being disabled, but in some cases the true costs of disability are likely to exceed this income.

^[77] Minimum Income Guarantee Expert Group (2024) Level modelling paper

^[78] WPI Economics (2024) ) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[79] Minimum Income Guarantee Expert Group (2024) Early Steps Deliverability

^[80] Scottish Government (2024) Scrapping the two-child limit

^[81] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impact

^[82] Scottish Government (2025) Child poverty modelling: update

^[83] One Parent Families Scotland (2022) Living within a lifeline: single parenting and the cost of living crisis

^[84] Women’s Budget Group (2017) Intersecting inequalities: the impact of austerity on Black and Minority Ethnic women in the UK

^[85] Leonard Chesire (2020) Why the five-week wait for Universal Credit must end

^[86] TUC (2020) Universal Credit and the impact of the five week wait for payment

^[87] Department for Work and Pensions (2024) Claiming Universal Credit and other benefits if you are a refugee

^[88] Based on DWP data for new starts to Universal Credit up to November 2024. DWP (2025) Stat-Xplore.

^[89] NI Direct, Government Services (2025) Universal Credit Contingency Fund short-term living expenses grant

^[90] Estimated using UKMOD.

^[91] Minimum Income Guarantee Expert Group (2024) Early steps deliverability

^[92] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[93] Poverty Alliance (2021) The Poverty Alliance, The poverty-related Attainment Gap, February 2021

^[94] Social Security Scotland (2025) Social Security Scotland - Scottish Child Payment statistics to 31 December 2024 )

^[95] Scottish Government (2025) Child poverty modelling: update

^[96] The priority families are: lone parents; young mothers (under 25 years old); minority ethnic families; large families (with three or more children); families with a baby (under one); families with a disabled adult or child.

^[97] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[98] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[99] Scottish Government (2024) Executive Summary - Scottish Child Payment and the labour market

^[100] Minimum Income Guarantee Expert Group (2024) Modelling of social security options

^[101] Joseph Rowntree Foundation (2024) Guarantee our Essentials: reforming Universal Credit to ensure we can all afford the essentials in hard times

^[102] Scottish Government (2025) Child poverty modelling: update

^[103] Joseph Rowntree Foundation (2023) An Essentials Guarantee Report

^[104] UK Government (2023) The Impact of Benefit Sanctions on Employment Outcomes: draft report

^[105] D. Webster (2024) Benefit Sanctions Statistics Briefing

^[106] Demos (2018) A Better Work Capability Assessment is Possible

^[107] Money Advice Scotland (2024) Ensuring adequate income: the importance of the Minimum Income Guarantee in Wage Arrestment Practices

^[108] Money Advice Scotland (2024) Ensuring adequate income: the importance of the Minimum Income Guarantee in Wage Arrestment Practices

^[109] UK Government (2024) Universal Credit: Third party payments creditor and supplier handbook

^[110] Money Advice Scotland (2024) Ensuring adequate income: the importance of the Minimum Income Guarantee in Wage Arrestment Practices

^[111] Money Advice Scotland (2024) Ensuring adequate income: the importance of the Minimum Income Guarantee in Wage Arrestment Practices

^[112] Aberlour (2022) Universal Credit deductions for households with children by Scottish local authority

^[113] UK Government (2024) Universal Credit Statistics – deductions September 2023 to August 2024

^[114] WPI Economics (2024) Economic Impacts of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[115] WPI Economics (2024) Economic Impacts of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[116] Disability Benefits Consortium (2019) Has welfare become unfair? The impact of welfare changes on disabled people

^[117] Inclusion Scotland (2022) Disabled People, Poverty, and the Cost of Living Crisis

^[118] Citizens Advice Scotland (2024) Tens of thousands of disabled people sacrifice cooked meals to charge medical devices

^[119] ADP Review (2024) Interim Report: Independent Review of Adult Disability Payment

^[120] Scotland’s Census (2022) Scotland’s Census 2022 - Health, disability and unpaid care - Chart data

^[121] Carers Scotland (2024) Poverty and financial hardship of unpaid carers in Scotland

^[122] Social Security Scotland (2024) Social Security Scotland Client and Applicant Diversity and Equalities Analysis for April 2023 to March 2024

^[123] The Collective (2024) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[124] Poverty Alliance (2024) Get Heard Scotland Report Impact of Stigma on Benefit Take Up

^[125] Scottish Government (2021) Benefit Take Up Strategy

^[126] Scottish Government (2024) Scottish social security system - seldom-heard groups: research

^[127] Glasgow Disability Alliance (2024) Disabled People Challenge Poverty, Survey findings

^[128] Edinburgh University (2024) Data Benefits: A study on Social Security Data Sharing in Scotland

^[129] The Collective (2025) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[130] The Collective (2025) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[131] Social Security Scotland (2024) Social Security Scotland Client and Applicant Diversity and Equalities Analysis for April 2023 to March 2024

^[132] The Collective (2025) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[133] Scottish Government (2025) Poverty and Income Inequality in Scotland 2021-24

^[134] Joseph Rowntree Foundation (2023) Poverty in Scotland 2023

^[135] UK Government (2024) Government unveils significant reforms to employment rights

^[136] UK Government (2024) Employment Rights Bill: factsheets

^[137] Living Wage Scotland (2024) Living Hours - Living Wage Scotland

^[138] Scottish Government (2023) Fair Work First Guidance: Supporting the implementation of Fair Work First in workplaces across Scotland

^[139] IPPR Scotland (2019) Thinking bigger on tax in Scotland: Using Scotland’s local tax powers to their full potential

^[140] New Economics Foundation (2021)

^[141] Scottish Government (2021)

^[142] Scottish Government (2024) Homelessness in Scotland: 2023-24

^[143] Scottish Government (2024) Homelessness in Scotland: 2023-24

^[144] Scottish Human Rights Commission (2022) Submission to the UN Committee on Economic, Social and Cultural Rights

^[145] Scottish Human Rights Commission (2022) Submission to the UN Committee on Economic, Social and Cultural Rights

^[146] Scottish Human Rights Commission (2022) Submission to the UN Committee on Economic, Social and Cultural Rights

^[147] Carnegie UK Trust (2016) Digital Participation and Social Justice in Scotland

^[148] Glasgow Disability Alliance (2024) Disabled People Challenge Poverty - survey findings summary

^[149] Scottish Human Rights Commission (2024) Economic, Social and Cultural Rights in the Highlands and Islands

^[150] Ofcom (2023) Half of low-income households in the dark over broadband social tariffs

^[151] Joseph Rowntree Foundation (2024) Poverty proofing the future of early years childcare

^[152] Joseph Rowntree Foundation (2024) Poverty proofing the future of early years childcare

^[153] Close the Gap (2019) Still Not Visible: Research on Black and minority ethnic women’s experiences of employment in Scotland

^[154] Scottish Human Rights Commission (2022) Submission to the UN Committee on Economic, Social and Cultural Rights

^[155] Scottish Human Rights Commission (2022) Submission to the UN Committee on Economic, Social and Cultural Rights

^[156] Scottish Government (2022) Tackling Child Poverty Delivery Plan 2022-26

^[157] One Parent Family Scotland, Close the Gap (2023) A childcare system for all

^[158] Carers Scotland (2024) Social care

^[159] Glasgow Disability Alliance (2024) Disabled People Challenge Poverty - survey findings summary

^[160] Carers Scotland (2024) Social care

^[161] Joseph Rowntree Foundation (2023) Childcare and social care share similar problems - and solutions

^[162] Joseph Rowntree Foundation (2024) The future of care needs: a whole systems approach

^[163] Joseph Rowntree Foundation (2024) The future of care needs: a whole systems approach

^[164] Engender (2024) Transport briefing

^[165] LGBT Youth (2022) Life in Scotland for LGBT Young People in 2022

^[166] Engender (2024) Transport briefing

^[167] Ison, J, Forsdike, K, Henry, N, Hooker, L, & Taft, A (2024) “I’ll Try and Make Myself as Small as Possible”: Women and Gender-Diverse People’s Safety Work on Public Transport

^[168] Equality and Human Rights Commission (2017) Being disabled in Britain: a journey less equal

^[169] Engender (2024) Transport briefing

^[170] The Scottish Government (2022) Minimum Income Guarantee Expert Group: interim report

^[171] The Poverty and Inequality Commission (2023) How better tax policy can reduce poverty and inequality

^[172] IPPR Scotland (2023) Tipping the scales

^[173] WPI Economics (2025) How to pay for a Minimum Income Guarantee

^[174] The Scottish Government (2023) Council tax frozen

^[175] Poverty Alliance (2024) Poverty Alliance Briefing for the 2025/26 Scottish Budget

^[176] IPPR Scotland (2023) 10,000 children left in poverty by ineffectual council tax freeze

^[177] Fraser of Allender (2019) What is the case for increasing council tax rates in Scotland?

^[178] Citizens Advice (2024) Securing Life’s Essentials: Building a plan for targeted bill support in regulated markets

^[179] Citizens Advice (2024) Securing Life’s Essentials: Building a plan for targeted bill support in regulated markets

^[180] Scottish Government (2024) Executive Summary - Early Adopter Communities: process evaluation

^[181] Scottish Government (2023) Child poverty pathfinders - early implementation process: evaluation

^[182] Welsh Government (2022) Wales pilots Basic Income scheme

^[183] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[184] The Collective (2025) Intersectional Analysis of the work of the Minimum Income Guarantee Expert Group

^[185] Poverty Alliance (2024) A compassionate social security system for unpaid carers: Piloting the Minimum Income Guarantee

^[186] Carers Scotland (2025) Minimum Income Guarantee for unpaid carers: Developing a pilot programme

^[187] Scottish Throughcare and Aftercare Forum (2025) Thriving, Not Just Surviving: a Minimum Income Guarantee for Care Leavers

^[188] Poverty Alliance (2025) Rural and island pilot

^[189] Citizens’ Basic Income Feasibility Study Steering Group (2020) Assessing the Feasibility of Citizens’ Basic Income Pilots in Scotland: Executive Summary

^[190] Welsh Government (2022) Wales pilots Basic Income scheme

^[191] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[192] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[193] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[194] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[195] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[196] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[197] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[198] Based on DWP data for new starts to Universal Credit up to November 2024. DWP (2025) Stat-Xplore

^[199] Department for Work and Pensions (2024) Universal Credit Statistics – deductions September 2023 to August 2024 - GOV.UK

^[200] Minimum Income Guarantee Expert Group (2024) Early Steps Deliverability

^[201] Fraser of Allander Institute (2025) Minimum Income Guarantee Poverty Impacts

^[202] Scottish Government (2024) Increased budget for housing costs support total figure includes funding for other purposes.

^[203] WPI Economics (2025) How to pay for a Minimum Income Guarantee

^[204] Fraser of Allender (2019) What is the case for increasing council tax rates in Scotland?

^[205] WPI Economics (2025) How to pay for a Minimum Income Guarantee

^[206] This would not preclude work to deliver an independent Scotland by those who support independence.

^[207] UK Government (2024) Low Pay Commission

^[208] Poverty Alliance (2025) A human rights-based approach to the MIG

^[209] Minimum Income Guarantee Expert Group (2024) Level modelling paper

^[210] Engender (2025) Social Security

^[211] Minimum Income Guarantee Expert Group (2024) Medium-term social security evidence paper

^[212] Minimum Income Guarantee Expert Group (2024) Medium-term social security evidence paper

^[213] The Scottish Government (2024) The employment of disabled people 2024 - GOV.UK

^[214] Office for National Statistics (2024) Disability pay gaps in the UK

^[215] TUC (2023) Jobs and pay monitor - disabled workers

^[216] Joseph Rowntree Foundation (2023) The caring penalty

^[217] The Scottish Government (2022) The cost of remoteness: reflecting higher living costs in remote rural Scotland when measuring fuel poverty

^[218] Scottish Government (2024) Developing Scotland’s Economy: Increasing The Role Of Inclusive And Democratic Business Models

^[219] National Records of Scotland (2023) Projected Population of Scotland (2020-based)

^[220] IPPR (2024) Up to 8 million UK jobs at risk from AI unless government acts

^[221] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[222] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[223] Minimum Income Guarantee Expert Group (2024) Level modelling paper

^[224] WPI Economics (2025) How to pay for a Minimum Income Guarantee

^[225] EU members who joined prior to 2004. These are seen as the most comparable EU countries with the UK compared to countries who joined the EU after this period.

^[226] Minimum Income Guarantee Expert Group (2024) Medium-term social security evidence paper

^[227] WPI Economics (2025) How to pay for a Minimum Income Guarantee

^[228] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[229] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[230] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[231] Poverty Alliance (2024) Drawing A Line Under Poverty: Challenges and opportunities for the Minimum Income Guarantee: Briefings from the Poverty Alliance conference 2023

^[232] Danish Industry (2025) Confederation of Danish Industry

^[233] WPI Economics (2024) Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence

^[234] IPPR Scotland (2022) Universal Basic Services: building financial security in Scotland

^[235] Gough, I (2020) , LSE Public Policy Review

^[236] New Economics Foundation (2021)

^[237] Coote, A. (2023)