Commentary on Sections Section 2 – Interim targets
7.Section 2 places a duty on the Scottish Ministers to ensure that four interim targets are met during the financial year beginning with 1 April 2023, and sets out what those targets are.
8.Subsection (1) places a duty on the Scottish Ministers to ensure that the interim targets set out in subsection (2) are met in the financial year beginning with 1 April 2023.
9.Subsection (2) sets out what the interim targets are for children living in households in Scotland. Subsection (2)(a) sets out an interim target of less than 18% of children falling within section 3 (relative poverty); subsection (2)(b) sets out an interim target of less than 14% of children falling within section 4 (absolute poverty); subsection (2)(c) sets out an interim target of less than 8% of children falling within section 5 (combined low income and material deprivation); and subsection (2)(d) sets out an interim target of less than 8% of children falling within section 6 (persistent poverty).