The following table details the percentage of children living in households with net equivalised income in the lowest quintile for the years 1996-97, 1997-98 and 1998-99 both before and after housing costs.Percentage of Children in the lowest Income Quintile1, Scotland 1996-97 - 1998-99 1996-971997-981998-99Before Housing Costs31%31%28%After Housing Costs27%26%27%Source: DSS Households Below Average Income.Notes:1 Income is net equivalised household income; equivalisation takes account of the number of individuals living in the household.2 Quintiles are based on the GB distribution of income.3 Estimates are based on sample counts, and are therefore subject to sampling variability.4 Caution should be exercised in drawing conclusions about changes over time due to the small sample sizes in Scotland.