Tackling Child Poverty Delivery Plan: progress report 2024-25

Footnotes

1. Estimates are subject to uncertainty due to sampling error. When it is reported that 22% are living in relative poverty, this should be understood as the best estimate within a range rather than an exact figure.

2. Not comparable due to changes in methodology from 2023-24 onwards

3. Scottish Government (2024) - Annual survey of hours and earnings: 2024

4. Office of National Statistics (2022) - Families and the labour market, Scotland

5. Scottish Government (2025) - Comparator countries in the study noted are: Slovenia, Croatia, Denmark and Finland.

6. Resolution Foundation (2025) - Unstable Pay

7. Child Poverty Action Group (2024) - Things will only get worse: Why the two-child limit must go | CPAG // Institute for Fiscal Studies (2024) - The two-child limit: poverty, incentives and cost | Institute for Fiscal Studies // LSE (2023) - The two-child limit: a growing hole in the UK's safety net

8. Scottish Government (2025) - Child poverty modelling: update

9. Scottish Government (2025) - Scottish Economic Insights

10. Office for National Statistics (2025) - Consumer price inflation, UK

11. Office for Budget Responsibility (2025) - Inflation

12. Scottish Government (2024) – Focus report on cost of living

13. Inclusive of Pupil Equity Fund and Scottish Attainment Challenge investment.

14. Based on DWP statxplore data. Reflects outturn figures for 2024-25.

15. This funding is now baselined to NHS Boards

16. The estimate of the policy’s spend targeted at low income households was calculated as a proportion of all children that are in relative poverty after housing costs (23% in 2021-24).

17. Inclusive of spend through Welfare Advice and Health Partnerships (WAHPs) and the Advice in Accessible Settings Fund (ASF). ASF targeted spend calculated based on project level data.

18. Inclusive of funding to Advice Direct Scotland, Christians Against Poverty, MTT, Money Advice Trust, One Parent Families Scotland and Stepchange. Calculated using both project level data and proportion of people in poverty who are children.

19. 14.9% of beneficiaries of bedroom tax mitigation were families, based on DWP statsxplore data. Proportion of people in poverty who are children applied to budget for other DHPs.

20. Includes investment through Area Based Schemes, Wamer Homes Scotland, spend focused on social housing and affordable housing and a proportion of funding for advice through Home Energy Scotland which is likely to benefit low income households.

21. Funding inclusive of Regeneration Capital Grant Fund, Place Based Investment Programme and Communities Empowerment Programme.

22. Based on funding allocated to families with children, as of end December 2024.