This fact-sheet provides information on the up-to-date official statistics published by the Department for Work and Pensions (DWP) from the Households Below Average Income (HBAI) dataset. It provides details on the estimates for individuals, children, adults of working age and pensioners living on low income in Scotland and seeks to clarify some of the definitions used and minor changes to the methodology introduced this year. It also looks at material deprivation and household debt and provides some background to the work being undertaken by the Scottish Executive to address the issue of low income.