The Two Child Limit Payment will open for applications from 2 March 2026.

Visiting the Busy Bees Bellfield parent and toddler group in Portobello, Ms Somerville said the move is expected to lift 20,000 children out of relative poverty in 2026-27, according to Scottish Government modelling.

Speaking ahead of the publication of the annual Best Start, Bright Futures progress report – Scotland’s national child poverty strategy – Ms Somerville said: “The Scottish Government has consistently urged the UK Government to scrap the two-child limit, and while there are reports they’re now reviewing its impact, Scotland’s families cannot afford to wait any longer.

“We’re taking action now. From March next year, families will be able to apply for the new Two Child Limit Payment. Delivered in under 15 months from its announcement, this will be the fastest rollout of any Scottish social security benefit to date.

“This builds on our wide-ranging efforts to tackle child poverty, including the Scottish Child Payment, clearing school meal debts, and mitigating the UK Government’s Benefit Cap for nearly 10,000 children.

“Despite this progress, austerity policies from Westminster continue to hold Scotland back. Our modelling shows that if the UK Government took bold steps, they could lift 100,000 children out of poverty this year alone.”

Shelter Scotland pressed the case for housing to be recognised as a key link to child poverty.

Alison Watson, director of the charity, said: “That any child is living in poverty in Scotland today is unacceptable. While the First Minister has committed to ending child poverty, that goal will remain out of reach without urgent action on homelessness.

“Far too many families are stuck in temporary accommodation, sometimes for years, which places them under severe financial and emotional strain.

“Housing is at the heart of the poverty crisis. Social housing ends homelessness and reduces child poverty—these issues must be tackled together.

“We urgently need a comprehensive housing emergency action plan. Without one, over 10,000 children risk being left in insecure housing, with long-term consequences for their futures.”