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<p>Providing support for a maximum of two children in tax credits and Universal Credit
encourages families who receive benefits to make the same financial choices as those
supporting themselves solely through work. We recognise that some claimants are not
able to make the same choices about the number of children in their family and have
put exceptions in place in these circumstances.</p><p> </p><p>In the year from 6 April
2017 to 2 April 2018, there were 200 exceptions granted across Scotland in Universal
Credit (10 households) and Child Tax Credit (190 households). Further breakdowns by
geographic area are not available.</p><p> </p><p>This information can be found in
the statistical release ‘Child Tax Credit and Universal Credit claimants: statistics
related to the policy to provide support for a maximum of 2 children, April 2018’
at <a href="https://www.gov.uk/government/statistics/child-tax-credit-and-universal-credit-claimants-statistics-related-to-the-policy-to-provide-support-for-a-maximum-of-2-children-april-2018"
target="_blank">https://www.gov.uk/government/statistics/child-tax-credit-and-universal-credit-claimants-statistics-related-to-the-policy-to-provide-support-for-a-maximum-of-2-children-april-2018</a>.</p><p>
</p><p>The information requested about the number of families who will not be exempt
is not readily available and to provide it would incur disproportionate cost.</p>
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