diff --git a/changelog.d/2338.fixed.md b/changelog.d/2338.fixed.md
new file mode 100644
index 0000000000..ec98dcdd0c
--- /dev/null
+++ b/changelog.d/2338.fixed.md
@@ -0,0 +1 @@
+- Counted the Scottish Child Payment, Healthy Start vouchers and the Two Child Limit Payment in government spending, so `gov_balance` no longer leaves out benefits that households receive.
diff --git a/policyengine_uk/tests/code_health/test_household_benefits_in_government_spending.py b/policyengine_uk/tests/code_health/test_household_benefits_in_government_spending.py
new file mode 100644
index 0000000000..e4a60cea73
--- /dev/null
+++ b/policyengine_uk/tests/code_health/test_household_benefits_in_government_spending.py
@@ -0,0 +1,86 @@
+"""Every benefit that government pays a household is government spending.
+
+household_benefits adds HOUSEHOLD_BENEFIT_VARIABLES to household net income.
+gov_balance subtracts gov_spending, which adds GOV_SPENDING_VARIABLES. A
+benefit in the first list but not the second raises household income at no
+cost to the government, so gov_balance overstates the public finances by the
+amount paid. The Scottish Child Payment, Healthy Start vouchers and the Two
+Child Limit Payment were left out in that way.
+
+Invariant: every entry of HOUSEHOLD_BENEFIT_VARIABLES is in
+GOV_SPENDING_VARIABLES, or is in NOT_PAID_BY_GOVERNMENT below with the reason
+government does not pay it.
+"""
+
+from policyengine_uk import CountryTaxBenefitSystem
+from policyengine_uk.variables.gov.gov_spending import GOV_SPENDING_VARIABLES
+from policyengine_uk.variables.household.income.household_benefits import (
+    HOUSEHOLD_BENEFIT_VARIABLES,
+)
+
+SYSTEM = CountryTaxBenefitSystem()
+
+# Household benefits that government does not pay, each with the reason.
+# gov_spending leaves these out. Empty: government pays every benefit in
+# HOUSEHOLD_BENEFIT_VARIABLES. Add an entry only for a benefit that someone
+# other than government funds; a benefit government pays goes in
+# GOV_SPENDING_VARIABLES instead.
+NOT_PAID_BY_GOVERNMENT = {}
+
+# The benefits this invariant found missing from government spending.
+ADDED_TO_GOVERNMENT_SPENDING = [
+    "healthy_start_vouchers",
+    "scottish_child_payment",
+    "two_child_limit_payment",
+]
+
+
+def left_out_of_government_spending(benefits, spending, exclusions):
+    """Household benefits that are neither government spending nor excluded."""
+    return sorted(set(benefits) - set(spending) - set(exclusions))
+
+
+def test_every_household_benefit_is_government_spending_or_excluded():
+    left_out = left_out_of_government_spending(
+        HOUSEHOLD_BENEFIT_VARIABLES, GOV_SPENDING_VARIABLES, NOT_PAID_BY_GOVERNMENT
+    )
+    assert not left_out, (
+        f"household_benefits counts {left_out} but gov_spending does not. Add "
+        "each to GOV_SPENDING_VARIABLES, or to NOT_PAID_BY_GOVERNMENT with the "
+        "reason government does not pay it."
+    )
+
+
+def test_exclusions_are_household_benefits_outside_government_spending():
+    for name, reason in NOT_PAID_BY_GOVERNMENT.items():
+        assert name in SYSTEM.variables, f"{name} is not a variable"
+        assert name in HOUSEHOLD_BENEFIT_VARIABLES, (
+            f"{name} is excluded but is not a household benefit"
+        )
+        assert name not in GOV_SPENDING_VARIABLES, (
+            f"{name} is excluded as not paid by government but is in gov_spending"
+        )
+        assert isinstance(reason, str) and reason.strip(), (
+            f"{name} needs a reason government does not pay it"
+        )
+
+
+def test_the_check_reports_a_benefit_left_out_of_government_spending():
+    # The lists as they were before the three benefits were added.
+    before = [
+        name
+        for name in GOV_SPENDING_VARIABLES
+        if name not in ADDED_TO_GOVERNMENT_SPENDING
+    ]
+    assert left_out_of_government_spending(
+        HOUSEHOLD_BENEFIT_VARIABLES, before, NOT_PAID_BY_GOVERNMENT
+    ) == sorted(ADDED_TO_GOVERNMENT_SPENDING)
+    # An exclusion with a reason takes a benefit out of the report.
+    assert (
+        left_out_of_government_spending(
+            ["paid_by_government", "paid_by_employer"],
+            ["paid_by_government"],
+            {"paid_by_employer": "the employer pays it"},
+        )
+        == []
+    )
diff --git a/policyengine_uk/tests/policy/baseline/gov/gov_spending.yaml b/policyengine_uk/tests/policy/baseline/gov/gov_spending.yaml
new file mode 100644
index 0000000000..850d997186
--- /dev/null
+++ b/policyengine_uk/tests/policy/baseline/gov/gov_spending.yaml
@@ -0,0 +1,75 @@
+# Government spending counts every benefit that government pays a household.
+# The Scottish Child Payment, Healthy Start vouchers and the Two Child Limit
+# Payment were in household_benefits but not in gov_spending, so gov_balance
+# left out their cost.
+#
+# 2026-27 rates: UC standard allowance 424.90 a month (single, 25 or over) and
+# child element 303.94 a month; Child Benefit 27.05 a week for the eldest
+# child; Scottish Child Payment 28.20 a week.
+
+- name: Scottish Child Payment and Healthy Start vouchers are government spending
+  period: 2026
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+      child:
+        age: 3
+        # An amount the household reports; the model does not calculate it.
+        healthy_start_vouchers: 221
+    benunits:
+      benunit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        region: SCOTLAND
+  output:
+    # 28.20 x 52.
+    scottish_child_payment: [0, 1_466.40]
+    # 424.90 x 12 + 303.94 x 12.
+    universal_credit: 8_746.08
+    # 27.05 x 52.
+    child_benefit: 1_406.60
+    # 8,746.08 + 1,406.60 + 1,466.40 + 221.
+    household_benefits: 11_840.08
+    # The same four payments. Before this fix 10,152.68: without the
+    # Scottish Child Payment and the vouchers.
+    gov_spending: 11_840.08
+
+- name: The Two Child Limit Payment is government spending when a reform turns it on
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    gov.social_security_scotland.two_child_limit_payment.in_effect: true
+    people:
+      parent:
+        age: 30
+      child_1:
+        age: 5
+        uc_is_child_limit_affected: false
+      child_2:
+        age: 3
+        uc_is_child_limit_affected: false
+      child_3:
+        age: 1
+        uc_is_child_limit_affected: true
+    benunits:
+      benunit:
+        members: [parent, child_1, child_2, child_3]
+        # Entered directly, so that only the payments under test are computed.
+        universal_credit: 0
+        child_benefit: 0
+    households:
+      household:
+        members: [parent, child_1, child_2, child_3]
+        region: SCOTLAND
+  output:
+    # The UC child element for the one affected child: 292.81 x 12.
+    two_child_limit_payment: 3_513.72
+    # No Universal Credit, so no Scottish Child Payment.
+    scottish_child_payment: [0, 0, 0, 0]
+    household_benefits: 3_513.72
+    # Before this fix 0.
+    gov_spending: 3_513.72
diff --git a/policyengine_uk/tests/test_gov_spending_properties.py b/policyengine_uk/tests/test_gov_spending_properties.py
new file mode 100644
index 0000000000..dea15731bb
--- /dev/null
+++ b/policyengine_uk/tests/test_gov_spending_properties.py
@@ -0,0 +1,221 @@
+"""Property-based tests that government spending counts household benefits.
+
+gov_spending adds every entry of GOV_SPENDING_VARIABLES and gov_balance is
+gov_tax less gov_spending. household_benefits adds every entry of
+HOUSEHOLD_BENEFIT_VARIABLES to household net income. The Scottish Child
+Payment, Healthy Start vouchers and the Two Child Limit Payment were in the
+second list but not the first, so households received them at no cost to the
+government and gov_balance was overstated by the amount paid.
+
+Invariants, for any generated population of households:
+
+1. Sum identity: gov_spending equals the sum, over the distinct names in
+   GOV_SPENDING_VARIABLES, of each variable summed to the household.
+2. Balance identity: gov_balance equals gov_tax less gov_spending.
+3. Conservation: what households receive in benefits, less any benefit that
+   government does not pay (NOT_PAID_BY_GOVERNMENT), equals gov_spending less
+   the spending that is not a household benefit. So a pound of benefit from
+   government is a pound of government spending.
+4. Metamorphic: paying a household d more of the Scottish Child Payment,
+   Healthy Start vouchers or the Two Child Limit Payment raises
+   household_benefits and gov_spending by d each, lowers gov_balance by d and
+   leaves gov_tax unchanged.
+
+Invariants 3 and 4 fail on the earlier list whenever a household receives one
+of the three payments.
+
+The three payments are entered directly for every member, so the properties
+test the lists and not the payments' own eligibility rules.
+"""
+
+import numpy as np
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_uk import Simulation
+from policyengine_uk.tests.code_health.test_household_benefits_in_government_spending import (
+    NOT_PAID_BY_GOVERNMENT,
+)
+from policyengine_uk.variables.gov.gov_spending import GOV_SPENDING_VARIABLES
+from policyengine_uk.variables.household.income.household_benefits import (
+    HOUSEHOLD_BENEFIT_VARIABLES,
+)
+
+YEAR = 2026
+PROPERTY_SETTINGS = settings(
+    max_examples=10,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+SPENDING = list(dict.fromkeys(GOV_SPENDING_VARIABLES))
+BENEFITS = list(dict.fromkeys(HOUSEHOLD_BENEFIT_VARIABLES))
+# Spending that is not a benefit a household receives.
+NOT_HOUSEHOLD_BENEFITS = [name for name in SPENDING if name not in BENEFITS]
+# The payments that were missing from government spending, with the entity
+# each is paid to.
+PAYMENTS = {
+    "scottish_child_payment": "child",
+    "healthy_start_vouchers": "child",
+    "two_child_limit_payment": "benunit",
+}
+REGIONS = ["SCOTLAND", "NORTH_EAST", "LONDON", "WALES", "NORTHERN_IRELAND"]
+TENURES = ["RENT_FROM_COUNCIL", "RENT_PRIVATELY", "OWNED_OUTRIGHT"]
+# Float32 household totals of tens of thousands of pounds are exact to about
+# a penny.
+TOLERANCE = 0.05
+
+money = st.floats(0, 60_000, allow_nan=False, allow_infinity=False)
+payment = st.one_of(st.just(0.0), st.floats(1, 4_000, allow_nan=False))
+
+
+@st.composite
+def households(draw):
+    return dict(
+        adults=[
+            dict(
+                age=draw(st.integers(18, 80)),
+                employment_income=draw(st.one_of(st.just(0.0), money)),
+            )
+            for _ in range(draw(st.integers(1, 2)))
+        ],
+        children=[
+            dict(
+                age=draw(st.integers(0, 15)),
+                scottish_child_payment=draw(payment),
+                healthy_start_vouchers=draw(payment),
+            )
+            for _ in range(draw(st.integers(0, 3)))
+        ],
+        two_child_limit_payment=draw(payment),
+        would_claim_uc=draw(st.booleans()),
+        region=draw(st.sampled_from(REGIONS)),
+        tenure=draw(st.sampled_from(TENURES)),
+        rent=draw(st.floats(0, 15_000, allow_nan=False)),
+    )
+
+
+def situation(units, bumped=None, bump=0.0, start=0):
+    """The households, paying `bump` more of the `bumped` payment.
+
+    A child payment rises for every child; the benefit unit payment rises
+    once. Households are numbered from `start`.
+    """
+    people, benunits, homes = {}, {}, {}
+    for i, unit in enumerate(units, start):
+        names = []
+        for j, adult in enumerate(unit["adults"]):
+            name = f"a{i}_{j}"
+            people[name] = {
+                "age": {YEAR: adult["age"]},
+                "employment_income": {YEAR: adult["employment_income"]},
+                "scottish_child_payment": {YEAR: 0.0},
+                "healthy_start_vouchers": {YEAR: 0.0},
+            }
+            names.append(name)
+        for j, child in enumerate(unit["children"]):
+            name = f"c{i}_{j}"
+            people[name] = {
+                "age": {YEAR: child["age"]},
+                "employment_income": {YEAR: 0.0},
+            }
+            for paid in ["scottish_child_payment", "healthy_start_vouchers"]:
+                people[name][paid] = {
+                    YEAR: child[paid] + (bump if paid == bumped else 0.0)
+                }
+            names.append(name)
+        benunits[f"b{i}"] = {
+            "members": names,
+            "would_claim_uc": {YEAR: unit["would_claim_uc"]},
+            "two_child_limit_payment": {
+                YEAR: unit["two_child_limit_payment"]
+                + (bump if bumped == "two_child_limit_payment" else 0.0)
+            },
+        }
+        homes[f"h{i}"] = {
+            "members": names,
+            "region": {YEAR: unit["region"]},
+            "tenure_type": {YEAR: unit["tenure"]},
+            "rent": {YEAR: unit["rent"]},
+        }
+    return {"people": people, "benunits": benunits, "households": homes}
+
+
+def calc(sim, name):
+    return np.asarray(sim.calculate(name, YEAR, map_to="household"), dtype=float)
+
+
+def household_sum(sim, names):
+    return sum((calc(sim, name) for name in names), np.zeros(1))
+
+
+@PROPERTY_SETTINGS
+@given(st.lists(households(), min_size=1, max_size=12))
+def test_government_spending_counts_every_benefit_government_pays(units):
+    sim = Simulation(situation=situation(units))
+    spending = calc(sim, "gov_spending")
+    # Invariant 1.
+    np.testing.assert_allclose(
+        spending, household_sum(sim, SPENDING), atol=TOLERANCE, rtol=1e-6
+    )
+    # Invariant 2.
+    np.testing.assert_allclose(
+        calc(sim, "gov_balance"),
+        calc(sim, "gov_tax") - spending,
+        atol=TOLERANCE,
+        rtol=1e-6,
+    )
+    # Invariant 3.
+    np.testing.assert_allclose(
+        calc(sim, "household_benefits")
+        - household_sum(sim, list(NOT_PAID_BY_GOVERNMENT)),
+        spending - household_sum(sim, NOT_HOUSEHOLD_BENEFITS),
+        atol=TOLERANCE,
+        rtol=1e-6,
+    )
+    # The payments under test are in the population, so invariant 3 can fail.
+    entered = sum(
+        child[name]
+        for unit in units
+        for child in unit["children"]
+        for name in ["scottish_child_payment", "healthy_start_vouchers"]
+    ) + sum(unit["two_child_limit_payment"] for unit in units)
+    np.testing.assert_allclose(
+        household_sum(sim, list(PAYMENTS)).sum(), entered, rtol=1e-5, atol=TOLERANCE
+    )
+
+
+@PROPERTY_SETTINGS
+@given(
+    st.lists(households(), min_size=1, max_size=12),
+    st.sampled_from(list(PAYMENTS)),
+    st.floats(1, 3_000, allow_nan=False),
+)
+def test_a_pound_more_of_a_payment_is_a_pound_of_government_spending(
+    units, bumped, bump
+):
+    # One simulation holds every household twice: as drawn, then with the
+    # extra payment.
+    as_drawn = situation(units)
+    with_bump = situation(units, bumped=bumped, bump=bump, start=len(units))
+    sim = Simulation(
+        situation={
+            entity: {**as_drawn[entity], **with_bump[entity]} for entity in as_drawn
+        }
+    )
+    recipients = np.array(
+        [len(unit["children"]) if PAYMENTS[bumped] == "child" else 1 for unit in units]
+    )
+    paid = recipients * bump
+
+    def change(name):
+        values = calc(sim, name)
+        return values[len(units) :] - values[: len(units)]
+
+    np.testing.assert_allclose(change(bumped), paid, rtol=1e-5, atol=TOLERANCE)
+    np.testing.assert_allclose(
+        change("household_benefits"), paid, rtol=1e-5, atol=TOLERANCE
+    )
+    np.testing.assert_allclose(change("gov_spending"), paid, rtol=1e-5, atol=TOLERANCE)
+    np.testing.assert_allclose(change("gov_tax"), 0, atol=TOLERANCE)
+    np.testing.assert_allclose(change("gov_balance"), -paid, rtol=1e-5, atol=TOLERANCE)
diff --git a/policyengine_uk/variables/gov/gov_spending.py b/policyengine_uk/variables/gov/gov_spending.py
index ca27cf2a72..211a6f8d21 100644
--- a/policyengine_uk/variables/gov/gov_spending.py
+++ b/policyengine_uk/variables/gov/gov_spending.py
@@ -49,6 +49,9 @@
     "dfe_education_spending",
     "dft_subsidy_spending",
     "nhs_spending",
+    "healthy_start_vouchers",
+    "two_child_limit_payment",
+    "scottish_child_payment",
     "carer_support_payment",
     "scottish_carer_supplement",
     "disability_basic_income",