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

A Roadmap to a Minimum Income Guarantee in Scotland

Introducing the Roadmap to a Minimum Income Guarantee in Scotland

It has taken at least fifteen years to erode the safety net and it might take at least as long to build something much better in Scotland. This Roadmap is intended to outline how progress is possible through step-by-step change. Making this a reality would take focused action and cooperation between governments and across government – and new powers or flexibilities for the Scottish Parliament. The Roadmap gives an indication of what is needed, when, and how, but progress on it does not need to be sequential.

The Roadmap splits into three sections:

• Building the Guarantee – what first steps can be achieved over the next five years from now until 2031.
• Creating a Fairer Scotland – what can be achieved over the next ten years, building on the first steps, from 2031 until 2036.
• Realising our Collective Ambition – what can be achieved over the longer term, beyond 2036.

It is across these three sections that we make our recommendations on how progress should be made and outline some of the thinking and analysis that underpins them.

Before we get into the Roadmap we want to introduce our people. They will help us highlight the impact that each step on the Roadmap could have. These households are based on combinations of real-life case studies from Citizens Advice Scotland, which were shared with us to demonstrate the gaps in the current system. We used the case studies to create these illustrative households, intended to demonstrate the potential of our recommendations throughout the Roadmap.

Our people in 2025

The following provides an indication of how household income and benefits in kind may change through the gradual introduction of a Minimum Income Guarantee. They are intended for illustrative use only. Note that the additional costs for disabled people, unpaid carers and rural and island communities have not been sufficiently quantified so are not reflected in the graphics. The infographics are on a before-housing-cost basis, meaning housing costs have not been subtracted out.

Samira is a single parent and lives with her three children, aged 2, 8 and 9 in Ayr.

Samira’s son recently turned 2 and she is keen to get back into full-time employment as he now qualifies for funded childcare hours through the Scottish Government. She wants to do so to provide for her children. Up until now she has been struggling to afford the essentials due to her insecure, part-time employment. She hopes to be able to earn more and pay for activities and holidays for the children. Up until now Samira had to rely on family support to care for her children, as she cannot afford to pay for childcare, because Universal Credit only covers part of the cost and is paid in arrears. Due to her low earnings, Samira is entitled to Universal Credit and Scottish Child Payment, although each month she notices that the amounts are keeping up with the cost of living less and less. Samira currently does not receive the Child Element of Universal Credit for her youngest child because of the two-child limit but has heard about the plans to pay families like hers and believes it cannot happen soon enough. Whilst Samira is keen to find full-time employment, and to no longer have to make those painful choices between heating and eating, she is unsure where to start and what her skills are. Work coaches often seem keen for her to find any job rather than one that will allow her to provide for her family and be there when they need her.

Ellie and Lucy are married and live together in a flat in central Edinburgh.

Ellie has just lost her job as a shop manager and Lucy works as a part-time cleaner to make ends meet. Their high rental costs and inability to keep up with their bills are causing high anxiety and stress, exacerbating Lucy’s mental health conditions which makes going to work an increasing struggle. They are already in fuel debt and council tax arrears. They are currently having to wait five weeks for their first Universal Credit payment and are reluctant to accept an advance as they are unsure how they can afford to pay it back on top of everything else. Ellie feels pressure to find work as quickly as possible from her work coach which is conflicting with her desire to retrain to have a better future. The store assistant roles that have been suggested to her so far would not give her enough income to be able to afford to live in their flat or repay their debts. They are worried about the future.

Filip is single and living on his own on Lewis.

Filip is 56 and currently works as a labourer in a factory, however the physical nature of the job is becoming challenging and he has heard there may be redundancies due to increased automation. Higher costs on Lewis mean this is a real worry for Filip as he is not sure how he will be able to afford the essentials if made redundant. Filip is approaching retirement and is really worried about employment opportunities and how winding down or changing career will impact his pension. He knows that there is limited support available to single, working age adults and doesn’t know how he will afford to get by if he is made redundant or can’t find a new job with a similar wage. He has modest savings but had hoped to put this towards his retirement. English is not his first language and he is currently struggling to know where to turn as he feels there is little information available and current employability support seems to focus more on getting people into work rather than support to change careers.

Mike and Janice live in a bungalow in Angus.

Janice has a number of complex health needs meaning she has had to give up her job as a support worker. Mike has also had to leave his job in tourism to become Janice’s full-time carer due to the inadequacy and expense of social care. The company he worked for would not offer him the flexibility he needed to remain in employment and care for his wife. The couple have no savings left as they have had to pay off a lot of their outstanding debts, which have become increasingly unaffordable due to their inability to work. The distance to appointments and the lack of available public transport means they are having to struggle to keep their old car running. They worry what they will do if it breaks down. Janice used to volunteer at a community café a couple of times a week but it can now be a struggle to get there, meaning her social network is diminished. The couple are in receipt of carers and disability benefits but these are increasingly not keeping pace with their ever rising costs. Having worked hard all their lives they had thought things would now be easier.

Building the Guarantee: 2026-31

Theory to action

Embedding a Minimum Income Guarantee across all Scottish Government policies and practices.

Guaranteed safety net

Working across governments to remove the harmful and discriminatory policies built into Universal Credit.

An equalities-centred system

Redesigning the system so that it effectively addresses inequalities and enables everyone to benefit from progress towards a Minimum income Guarantee.

Maximising the fair work agenda

Improving wages, security in hours, conditions, employment rights and opening opportunities to progress and thrive at work.

Fair, affordable and accessible services

Strengthening existing services to build a foundation for future growth and taking steps to reduce household costs.

Piloting a Minimum

Income Guarantee Testing and learning from a Minimum Income Guarantee pilot to inform next steps and roll-out.

Financing the first steps

Prioritising and protecting spending to deliver a Minimum Income Guarantee.