Anti-poverty charities have welcomed this move, urging the UK Government to abolish the two-child cap entirely, as it could potentially lift 350,000 children out of poverty across the UK.

However, the Institute for Fiscal Studies has raised concerns that this policy could negatively affect work incentives for low-paid workers, as some may find welfare benefits more financially attractive than employment.

Conservative MSP Liz Smith has questioned the funding for the mitigation policy, highlighting a growing gap between the Scottish Government's welfare spending and its available funding.

Despite these financial challenges, Somerville affirmed the government's commitment to protecting vulnerable groups, including children and disabled individuals, while continuing efforts to combat child poverty.

Somerville expressed disappointment that Scotland has not met its interim child poverty targets, attributing the failure to multiple factors.

The two-child cap, which limits benefits to the first two children born after April 2017, was introduced by the previous Conservative government and has been criticized for contributing to child poverty.

The Scottish Government has announced plans to end the two-child benefit cap, effective March 2, 2026, as stated by Social Justice Secretary Shirley-Anne Somerville.

Somerville emphasized the urgency of this decision, asserting that Scotland cannot wait for Westminster's approval and that the March implementation will mark the fastest introduction of a new social security measure in the country's history.

Although the mitigation plans were first announced in 2024, the implementation has faced delays due to the need for system setup.

Applications for the mitigation of the two-child cap will open on March 2, 2026, with payments expected to follow shortly thereafter, just ahead of the Scottish Parliament election.

The Scottish Fiscal Commission estimates that the cost of this mitigation policy will be around £150 million in the first year, increasing to nearly £200 million by the end of the decade, with about 50,000 children expected to benefit.

The initiative aims to lift approximately 20,000 children out of relative poverty, according to government estimates.