Delivery plans and progress reports 5 7 Delivery plan (1) The Scottish Ministers must prepare a plan (a “delivery plan”) for each of the following periods— (a) 1 April 2018 to 31 March 2022, (b) 1 April 2022 to 31 March 2026, 10 (c) 1 April 2026 to 31 March 2031. (2) A delivery plan must set out— (a) the measures that the Scottish Ministers propose to take during the period of the plan for the purpose of meeting the child poverty targets, (b) an assessment of the contribution the proposed measures are expected to make to 15 meeting the child poverty targets, and (c) an explanation of how that assessment has been arrived at. (2A) In preparing a delivery plan, the Scottish Ministers must, in particular, consider what (if any) measures they ought to take in relation to— (a) the provision of financial support for children and parents, 20 (aa) supporting local authorities to consider the automatic payment of benefits and support, (b) the provision and accessibility of information, advice and assistance to parents in relation to— (i) social security matters, 25 (ii) income maximisation, (iii) financial support, (c) education, (d) the availability and affordability of housing, (e) the availability and affordability of childcare, 30 (f) the facilitation of the employment, and of the development of the skills, of parents, (g) physical and mental health, (h) the exercising of any of the powers provided for in Part 3 of the Scotland Act 2016 (welfare benefits and employment support). 35 (2B) A delivery plan must, in particular, set out whether, during the period of the plan for the purpose of meeting the child poverty targets, the Scottish Ministers intend to bring forward legislation to exercise the power provided for in section 24 of the Scotland Act 2016 (discretionary payments: top-up of reserved benefits) in relation to the reserved benefits mentioned in subsection (2C). 4 Child Poverty (Scotland) Bill (2C) For the purpose of subsection (2B), the reserved benefits are benefits— (a) in respect of which entitlement is based in whole or in part on the claimant or the claimant’s partner having responsibility for a child, (b) in which an additional amount may be included where the claimant’s household 5 includes a child. (2D) Without prejudice to the generality of subsection (2C), the benefits mentioned include— (a) child benefit paid under section 141 of the Social Security Contributions and Benefits Act 1992, (b) child tax credit...