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The Scottish Fiscal Commission anticipate that take-up will be lower for families with children aged 6-15, at around 75% (compared to 80% for those with children under 6).
Vulnerable groups in society such as asylum seekers, migrants, people with learning disabilities,homeless people and rough sleepers, Gypsy, Roma and Traveller groups, sex workers, prisoners.
Geography (urban compared to rural, island compared to mainland).
The current employment rate, of 75.5%, is the highest since comparable records began in 1992. While for the UK it is the the joint-highest since comparable estimates began in 1971.
In doing so, we urge the Scottish Government to carry out analysis of how finance bills work in practice in comparable jurisdictions to provide a more accurate comparison than with the UK.