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Delivery plans and progress reports

12Final report

(1)This section applies to the report prepared under section 10(1) for the financial year beginning with 1 April 2030.

(2)The report must include a statement of the percentage of children living in households in Scotland that year—

(a)who fell within section 3 (relative poverty),

(b)who fell within section 4 (absolute poverty),

(c)who fell within section 5 (combined low income and material deprivation),

(d)who fell within section 6 (persistent poverty).

(3)Whether the 2030 targets have been met in the financial year beginning with 1 April 2030 is to be determined by reference to the percentages given in the report.

(4)If any of the 2030 targets has not been met, the report must explain why it has not been met.