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Publication - Research and analysis

Tackling Child Poverty Delivery Plan: Progress Report 2025-26. Annex A: Child Poverty Measurement Framework

Published
18 June 2026
From
Director for Children and Families, +5 more … Director for Lifelong Learning and Skills, Director of Equality, Inclusion and Human Rights, Director of Jobs and Wellbeing Economy, Director of Tackling Child Poverty and Social Justice, Director-General Communities and External Affairs
Directorate
Tackling Child Poverty and Social Justice Directorate, +8 more … Children and Families Directorate, Early Learning and Childcare Directorate, Equality, Inclusion and Human Rights Directorate, Jobs and Wellbeing Economy Directorate, Learning Directorate, Lifelong Learning and Skills Directorate, Local Government and Housing Directorate, Social Security Directorate
Topic
Children and families, Communities and third sector, Cost of living crisis, +5 more … Economy, Education, Equality and rights, Housing, Work and skills
ISBN
9781807753139

Child poverty measurement framework with the latest data on the drivers of child poverty. The indicators in the child poverty measurement framework are intended to monitor these drivers of poverty.

View supporting documents Supporting documents

Driver: Income from Social Security or Benefits in Kind

Indicator 19: Reach of benefits

Estimated proportion of households with children in Scotland who are eligible for Universal Credit.

Source: Scottish Government analysis using UKMOD, based on Family Resources Survey

Estimated proportion of households with children in Scotland who are eligible for Universal Credit. This is 41% in 2026/27.

How this indicator relates to the child poverty targets:

Relative poverty √

Absolute poverty √

Low income + material deprivation √

Persistent poverty √

The indicator estimates the proportion of households with children who are eligible for Universal Credit. The calculation is done using a microsimulation model. This indicator requires careful interpretation, as a fall could be a result of positive change, such as households with children having more income from work. It could also, however, be the result of a negative influence such as eligibility becoming tighter, for example if benefit amounts are frozen.

Indicator 20: Value of out-of-work benefits

Real terms value (£/per week in 2025-26 prices) of reserved social security entitlement (Universal Credit including housing element) for out-of-work lone parent/couple households with two children, living in Stirling.

Source: Scottish Government analysis based on data from DWP and OBR

Real terms value (£/per week in 2025-26 prices) of reserved social security entitlement (Universal Credit including housing element) for out-of-work lone parent/couple households with two children, living in Stirling. This is £410 for lone parent with 2 children and £422 for a couple with two children in 2025-2026.

How this indicator relates to the child poverty targets:

Relative poverty √

Absolute poverty √

Low income + material deprivation √

Persistent poverty √

Social security payments have a direct impact on poverty by providing or supplementing household income.

Notes on the calculation of this indicator

The real terms value (£/per month in 2025-26 prices) of UC is calculated using the CPI inflation rate for each financial year. No taxes or legacy benefits are included in the calculations, and the childcare element of UC is excluded as take-up can vary. Household is assumed to use their full Local Housing Allowance. A weighted average was used to incorporate any relevant policy changes that occurred in-year into the UC income calculation.

Indicator 21: Value of in-work benefits

Real terms value (£/per week in 2025-26 prices) of reserved social security entitlement (Universal Credit including the housing element) for a lone parent working full-time / couple with one working full-time and one not in paid employment, on minimum wage, with two children, living in Stirling.

Source: Scottish Government analysis based on data from DWP, OBR and ONS

Real terms value (£/per week in 2025-26 prices) of reserved social security entitlement (Universal Credit including the housing element) for a lone parent working full-time / couple with one working full-time and one not in paid employment, on minimum wage, with two children, living in Stirling. In 2025 to 2026 this is £221 for a lone parent with 2 children and £274 for a couple with 2 children.

How this indicator relates to the child poverty targets:

Relative poverty √

Absolute poverty √

Low income + material deprivation √

Persistent poverty √

Social security payments have a direct impact on poverty by providing or supplementing household income.

Notes on the calculation of this indicator

The real terms value (£/per month in 2025-26 prices) of UC is calculated using the CPI inflation rate for each financial year. No taxes or legacy benefits are included in the calculations, and the childcare element of UC is excluded as take-up can vary. Household is assumed to use their full Local Housing Allowance. A weighted average was used to incorporate any relevant policy changes that occurred in-year into the UC income calculation. The ONS estimate of full-time hours, and the minimum wage from the UK Government were used to provide an earnings figure for the purpose of calculating the UC benefit reduction resulting from in work activity.

Indicator 22: Value of the Five Family Payments

Real terms value (£/per year in 2025-26 prices) of devolved social security entitlement to the Five Family Payments (including Scottish Child Payment, Best Start Grant and Best Start Foods) for a family with a newborn on the first day of that financial year, values are included for a first child and for any subsequent child. (New indicator from 2026)

Source: Social Security Scotland

Real terms value (£/per week in 2025-26 prices) of devolved social security entitlement to the Five Family Payments (including Scottish Child Payment, Best Start Grant and Best Start Foods) for a family with a newborn on the first day of that financial year, values are included for a first child and for any subsequent child. In 2025 to 2026 this is £2,741 for a first child and £2,357 for a subsequent child.

How this indicator relates to the child poverty targets:

Relative poverty √

Absolute poverty √

Low income + material deprivation √

Persistent poverty √

Social security payments have a direct impact on poverty by providing or supplementing household income.

Notes on the calculation of this indicator

The real value of the Five Family Payments is estimated (£/per week in 2025-26 prices) using the CPI inflation rate for each financial year. A weighted average is used to incorporate any relevant policy changes such as increase in the financial value of payments that occurred in-year into the real value Five Family Payments calculation.

Indicator 23: Benefit take-up: Scottish Child Payment

Estimated take-up (percentage of those entitled to benefit who receive it) of Scottish Child Payment.

Source: Social Security Scotland

Estimated take-up (percentage of those entitled to benefit who receive it) of Scottish Child Payment. Take-up was 97% of all eligible under 6s in 2024/25 and 92% of all eligible under 16s in 2024/25.

How this indicator relates to the child poverty targets:

Relative poverty √

Absolute poverty √

Low income + material deprivation √

Persistent poverty √

Social security payments have a direct impact on poverty by providing or supplementing household income.

Notes on the calculation of this indicator

The take-up rates shown prior to 2022 in this indicator only pertain to children under 6; they do not take into account the extension of the payment to those aged 6-15 that occurred in November 2022. Currently the chart is showing the take-up rates for children under 6 and then the overall take-up rate for all children under 16 as a distinct series.

Contact

Email: TCPU@gov.scot

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