Scottish Child Payment and the labour market

Footnotes

1 Poverty-and-Inequality-Commission-consultation-response-Social-Security-Amendment-Bill-January-2024.pdf (povertyinequality.scot)

2 Scottish Child Payment - mygov.scot

3 Social Security Scotland - Scottish Child Payment: high level statistics to 31 December 2023

4 Scotland’s Economic and Fiscal Forecasts – December 2023 | Scottish Fiscal Commission

5 ibid

6 Economic impact of spending on social security - Technical note - gov.scot (www.gov.scot)

7 Is the Social Safety Net a Long-Term Investment? Large-Scale Evidence from the Food Stamps Program | NBER

8 Take-up rates of Scottish benefits: November 2023 - gov.scot (www.gov.scot)

9 Scotland’s Economic and Fiscal Forecasts – December 2023 | Scottish Fiscal Commission, supplementary tables, Figure S.5.8

10 Scottish Parliament Social Justice Social Security Committee 16th Meeting Official Report

11 Child poverty analysis - gov.scot (www.gov.scot)

12 Child poverty cumulative impact assessment: update - gov.scot (www.gov.scot)

13 Social Security Scotland - Client Survey: Five Family Payments (August – November 2023)

14 Scotland's Labour Market Insights: April 2024 - gov.scot (www.gov.scot)

15 Employee earnings in the UK - Office for National Statistics (ons.gov.uk)

16 UK data is used here rather than Scotland as sample sizes are small for lone parents in Scotland

17 Although child benefit income also remains constant at the earnings levels shown in the chart it is subject to a high income charge when individual annual taxable earnings reach £60,000, with the charge reaching 100% of child benefit awards once earnings reach £80,000. See High Income Child Benefit Charge: Overview - GOV.UK (www.gov.uk)

18 Findings - International mechanisms to revalue women's work: research - gov.scot (www.gov.scot)

19 The caring penalty | Joseph Rowntree Foundation (jrf.org.uk)

20 Inclusive Income methodology - Office for National Statistics (ons.gov.uk)

21 Statutory Maternity Pay and Leave: employer guide: Entitlement - GOV.UK (www.gov.uk)

22 The Effect of a Universal Child Benefit on Conceptions, Abortions, and Early Maternal Labor Supply - American Economic Association (aeaweb.org)

23 Does Early Maternal Employment Harm Child Development? An Analysis of the Potential Benefits of Leave Taking on JSTOR

24 Is the Social Safety Net a Long-Term Investment? Large-Scale Evidence from the Food Stamps Program | NBER

25 Scottish Child Payment Regulations: response to report - Scottish Commission on Social Security (socialsecuritycommission.scot)

26 UC and earnings - GOV.UK (www.gov.uk)

27 Universal Credit: Your claimant commitment - GOV.UK (www.gov.uk)

28 The only exception would be where someone is specified as a lone parent/lead carer on a UC application but an SCP application for that same child has a different lone parent/lead carer specified. This is assumed to apply in only a very small number of cases.

29 Conditionality Regime is based on an individual's circumstances on the count date.

Employment Indicator shows whether earnings were recorded within an individual's completed UC assessment period closest to the count date.

30 Social Security Scotland - Scottish Child Payment: high level statistics to 31 December 2023

31 Family Resources Survey - GOV.UK (www.gov.uk)

32 Poverty and Income Inequality in Scotland 2020-23 (data.gov.scot)

33 Scottish Child Payment: interim evaluation - gov.scot (www.gov.scot)

34 Social Security Scotland - Client Survey 2022-2023