(1)The Scottish Ministers must, before the end of the period of 3 months beginning with the last day of each reporting year, prepare a report (a “progress report”) on the progress made during the year—
(a)towards meeting the child poverty targets, and
(b)in implementing the relevant delivery plan.
(2)A progress report must, in particular—
(a)describe the measures taken by the Scottish Ministers in accordance with that delivery plan,
(b)describe the effect of those measures on progress towards meeting the child poverty targets,
(c)describe the effect of those measures on reducing the number of children living in single-parent households—
(i)who fall within section 3 (relative poverty),
(ii)who fall within section 4 (absolute poverty),
(iii)who fall within section 5 (combined low income and material deprivation),
(iv)who fall within section 6 (persistent poverty),
(d)describe the effect of those measures on children living in households whose income is adversely affected, or whose expenditure is increased, because a member of the household has one or more protected characteristics.
(3)If, in preparing a progress report, the Scottish Ministers consider that the measures taken in accordance with the relevant delivery plan have not delivered sufficient progress towards meeting the child poverty targets, the progress report must describe how the Scottish Ministers propose to ensure sufficient progress is delivered in the future.
(4)In preparing a progress report, the Scottish Ministers must consult the Commission on—
(a)the progress made during the reporting year towards meeting the child poverty targets,
(b)whether it appears to the Commission that such progress is sufficient to meet the child poverty targets,
(c)what further progress the Commission considers is required to meet the child poverty targets.
(5)A progress report must include any comments or recommendations made by the Commission on the matters mentioned in paragraphs (a) to (c) of subsection (4).
(6)In subsection (4), the reference to progress towards meeting the child poverty targets includes reference to progress towards reducing inequality for the purpose of meeting those targets.
(7)As soon as reasonably practicable after preparing a progress report, the Scottish Ministers must—
(a)lay the report before the Scottish Parliament,
(b)make a statement to the Parliament in relation to the report, and
(c)publish the report.
(8)In this section—
“relevant delivery plan”, in relation to a progress report, means the plan prepared under section 9(1) for a period that includes the reporting year for which the progress report is prepared,
“reporting year” means a financial year falling within the period of a plan prepared under section 9(1).