The official source of low income data for Scotland is the Households Below Average Income (HBAI) dataset which is derived from the Family Resources Survey (FRS).The FRS is an annual survey run by the Department for Work and Pensions (DWP).Only annual statistics relating to families living in relative poverty are therefore available.The following link provides the latest low income headline figures for Scotland (2003/04), together with data for previous years, which was published on 30 March 2005:http://www.scotland.gov.uk/Publications/2005/03/29170611/06123.