Social Security (Scotland) Act 2018 - benefit take-up strategy - October 2021: measuring take-up of low-income benefits

In this supplementary paper to our second benefit take-up strategy we set out our approach to the measurement of low income benefits.

This document is part of a collection


1 Strategy report

2 An application window refers to the amount of time an eligible person has to apply for a benefit.

3 Scottish Fiscal Commission (August 2021) - Scotland’s Economic and Fiscal Forecasts (link)

4 Department for Work and Pensions - Income-related benefits: estimates of take-up (link)

5 Richiardi M, Collado D, Popova D. UKMOD (2021) – a new tax-benefit model for the four nations of the UK. International Journal of Microsimulation, forthcoming. The results presented here are based on UKMOD version 2.51. UKMOD is maintained, developed and managed by the Centre for Microsimulation and Policy Analysis (CeMPA) at the Institute for Social and Economic Research (ISER), University of Essex. The process of extending and updating UKMOD is financially supported by the Nuffield Foundation (2018-2021). The results and their interpretation are the Scottish Government’s sole responsibility.

6 More information about the Pregnancy and Baby Payment can be found here:

7 More information about the Early Learning Payment can be found here:

8 More information about the School Age Payment can be found here:

9 More information on this benefit can be found here: Best Start Grant and Best Start Foods -

10 We use 0.75 to represent three quarters of the year or 9 months

11 Although Best Start Foods eligibility is under the age of 3, age of child under 6 is used in microsimulation as it increases the sample size and consequently our confidence in the results. This is also consistent with our approach for Best Start Grant and Scottish Child Payment.

12 More information can be found at:

13 More information about Scottish Child Payment can be found here:



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