The Government has high-profile child poverty targets which are assessed using a measure of income, as recorded in the Household Below Average Income series (HBAI). However, income is an imperfect measure of living standards. Previous analysis suggests that some children in households with low income do not have commensurately low living standards. This report aims to document the extent to which this is true, focusing on whether children in low-income households have different living standards depending on whether their parents are employed, self-employed, or workless