CPAG in Scotland's 2026 pre-Budget briefing

Summary

  • In recent years devolved Scottish policy and spending choices have led to child poverty falling in Scotland, despite rising across the UK as a whole.
  • The Scottish child payment is particularly effective. It is making a positive difference to the lives of children - as seen in the latest research and lived experience of families themselves.
  • However, more is needed to put Scotland on track to meet its statutory 2030 child poverty targets, as required by the Child Poverty (Scotland) Act passed with all-party support in 2017.
  • The UK abolition of the two-child limit means £155 million previously earmarked for Scottish mitigation payments is no longer needed for this purpose. This money must remain within social security support for families, adding to and not replacing the investment also needed in housing, childcare and employment support.
  • An above-inflation increase to the Scottish child payment is the best evidenced, most impactful and cost-effective way to further reduce child poverty and immediately improve living standards. 
     

The 2026-27 Scottish budget must:

  1. Further boost social security support for families:
    • Deliver an above inflation increase to the Scottish child payment towards the £40 per week campaigners say is needed within this parliament.
    • Address gaps that lead to some low-income families missing out – e.g. extending eligibility to 16–19-year-olds in full-time, non-advanced education or approved training. 
       
  2. Invest in supporting parents to increase income through work:
    • Provide additional tailored employment support for parents and carers.
    • Fund delivery of commitments made on early learning and childcare for children under three and a system of school aged childcare.  
    • Drive improvements in the quality of work, building on Fair Work First to strengthen pay, security and flexibility of work for parents and carers.
       
  3. Reduce costs for low-income families:
    • Fund more affordable housing for families to ensure all children live in safe, secure and permanent homes.
    • Extend free school meals to all Primary 6 and Primary 7 pupils and secondary school pupils in receipt of Scottish child payment as a stepping stone to universal provision.
    • Ensure sufficient and consistent funding for schools to remove cost barriers to learning including for devices, resources and trips and the extension of the school clothing grant to include all families in receipt of the Scottish child payment. 

Read our pre-Budget briefing