Of the 8.4 million children in English state schools, 3.4 million are eligible to get a free meal at school each day. Just under 2 million of these children are eligible through the means-tested system, which includes children whose families are receiving certain means-tested benefits and on...

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

We investigate how living standards have changed for different groups in the UK, with a particular focus on the cost of living payments and housing.

We investigate recent trends in poverty, and government policies aimed at alleviating it.

The aim of this report, the IFS's first in-depth analysis of the Scottish Government Budget, is to look at some of the key implications for the coming year, and for the longer term. We do not attempt to cover all of the different services that the Scottish Government is responsible for, or all...

We investigate the potential impacts of the government's proposed reforms to the Work Capability Assessment.

How have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives geographic inequalities within Scotland?

Personal Independence Payment (PIP) is a disability benefit that aims to support individuals facing higher living costs due to difficulties in mobility or carrying out everyday tasks. In summer 2021, each month 15,000 or so working-age people started a PIP claim. That monthly figure had remained...

Individuals in the UK with health conditions may be entitled to two types of benefits - incapacity benefits (for those whose condition prevents them from working) and disability benefits (to help with extra living costs arising from the disability). Since the onset of the pandemic, there has...