The Act Summary and Background
3.The Child Poverty (Scotland) Act contains the following key elements. It:
	Sets out four statutory income targets, with interim targets.
	Places a duty on the Scottish Ministers to publish child poverty delivery plans, with the first plan covering the 4 year period from 1 April 2018 and two further plans covering a 4 and 5 year period respectively, and to report on those plans annually.
	Places a duty on local authorities and Health Boards to report annually on activity contributing to the meeting of the child poverty targets.
	Establishes a Poverty and Inequality Commission from 1 July 2019.