This measure, the Scottish Government argues, will lift 15,000 children out of poverty.1Scottish Government. (2024). Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf
In its December 2024 Forecasts, the SFC said it judges the Scottish Government’s policy on mitigating the two-child limit to be a “fiscal risk”.