Case studies: The cost of raising children as they grow older

First 12 monthsJennifer Bain, 35, and her husband Niall Moran, 33, live in Tayport, Fife. Both work and they have a ten-month-old baby, Alys. Ms Bain felt the report underestimated the cost:

"Full-time childcare for us would cost about 600 per month, so that is 7,200 a year, and then 'start-up costs' are at least another 2,000, for a buggy, car seat, nursery stuff and so on. And then nappies come in at about 1 a day for 365 days, so I would say maybe the report's figure is a bit low.

"I don't really worry about it, as at the moment we have it covered, but I do constantly have to think before spending on things. We can't just go and do things without budgeting well for it now, but then that was to be expected. Alys has soaked up any disposable income, so to speak."

Ages 1 to 4

Ailsa Docherty is a 26-year-old student living in Glasgow. Her daughter Sarah is two. "In terms of the family costs, rents and bills are always the highest," she said. "Food always seems to be a phenomenal cost as well. Even though she's just two, the amount of money she goes through in terms of food, nappies and wipes is vast. As a single person you could get by on just 100 a month for the household shop, but with Sarah you're talking about 250 a month easily, and that's keeping an eye on it.

"The college pays for childcare - but I know people who have massive issues with it.

"Everybody I know who has a child in childcare cannot afford to work full-time because it's too expensive to keep them there. You work to pay for childcare, when you could be at home with your kids."

Ages 5 to 10

Nigel Mottram, 39, and his wife Liz, 37, from Balfron, Stirlingshire, both work. They have two sons, Stan, six, and Freddy, four.

"I would say we're fairly average in terms of income. Food that is the main thing - inflation on it is going see prices increase," Mr Mottram said.

"Petrol has gone up, so we don't do as much as we used to.

"Holidays are big expense too, and we won't be taking any foreign holidays in the next few years, partly because we've just bought this house but it's also an easy way to cut household costs.

"Freddy has not been as expensive as Stan, because we were able to reuse the pram, he can wear hand-me-downs, and they have a bunk bed which is cheaper than two beds."

Ages 11 to 17

Carol Thomson, 42, and her husband Sean, 43, live in Glasgow with their two children, Fraser, 12, and Anna, nine. Both parents work.

"I would say that both my children cost me roughly the same, despite the difference in gender," said Mrs Thomson. "Both of my children were in nursery, and that has been the biggest cost in bringing them up so far.

"However, as they've got older the biggest expense is the extracurricular stuff, the outings to the cinema, days out. These are the things they see on their doorstep and they want to do. It's hard to always say no to their requests.

"I can only see it getting more expensive. My son's only 12 and isn't too interested in his attire or designer clothes, and they're not something I buy myself, but I do see that becoming an issue in future."

Ages 18 to 21

Gillian Brown, 48, and her husband Michael, 49, live in Cramond, near Edinburgh, with their children Elizabeth, 20, Catherine, 17 and Ross, 15. Both work. Mrs Brown said the costs of raising all three has been close to the report's estimates. "Certainly supporting a child through university is expensive, but each one has become progressively more expensive because there is more peer pressure to get things, and - for instance with phones - they tend be more expensive. Also, they start going out at the weekend at a much earlier age, to Pizza Hut or the cinema and they're not earning any money to cover it.

"We have found ourselves cutting back on the likes of holidays, and also being more firm, saying that if they can't afford to go out, then we're not giving them any taxi money."