Relative to 2018- 19, spend benefitting children increased by £961 million in 2025-26. 75 Tackling Child Poverty Delivery Plan Progress Report 2025-26 Table 4.5a - Estimate of spend to support children in poverty 2022-26 Group 2022-23 2023-24 2024-25 2025-26 Total Low income households (£m) 3,026.48 2,868.26 2,848.31 3,135.01 11,878.06 Benefitting children in low 1,253.90 1,379.67 1,414.44 1,488.62 5,536.63 income households (£m) Table 4.5b - Estimate of total spend to support children in poverty in 2025-26 Targeting approach Low income Children in households low income (£m) households (£m) Low income households with children 1,037.88 1,037.72 Low income households, not necessarily with 2,097.13 450.90 children Cumulative total 3,135.01 1,488.62 Table 4.5c - Estimate of spend targeted to low income households with children in 2025-26 Policy Low income Children in households low income (£m) households (£m) 3 Attainment Scotland Fund 185.93 185.93 4 Benefit Cap Mitigation 5.41 5.25 Best Start Foods 16.60 16.60 Best Start Grant 19.00 19.00 Education Maintenance Allowance 17.40 17.40 5 Emergency Financial Support for Families 3.55 3.55 Family Fund 3.28 3.28 6 Family Nurse Partnerships 17.25 17.25 Parental Employability Support Fund 39.45 39.45 School Clothing Grant 14.20 14.20 School Meal alternate holiday provision 21.75 21.75 7 School Meals, including Free School Meals 169.80 169.80 School Meals, Scottish Child Payment Expansion 37.00 37.00 Scottish Child Payment 460.50 460.50 STV Children's Appeal 1.00 1.00 8 Whole Family Wellbeing Funding 9.32 9.32 Wraparound (School Age Childcare) 16.44 16.44 Total 1,037.88 1,037.72 3 Inclusive of Pupil Equity Fund and Scottish Attainment Challenge investment. 4 Outturn figures for 2025-26 are provisional and subject to change. % of spend that targeted children based on DWP statxplore data (approx. 97% of households affected by the benefit cap are families). 5 Funding issued to Corra Foundation, Aberlour and Children First, per table 4.4. 6 The share of this funding assumed to benefit children in low income households has increased from 75% to 100% in 2025-26, previously only spending within SIMD most deprived areas was counted. 7 Includes universal free school meals.