A Consultation on Tax Management: Analysis of Responses
This report presents findings from the analysis of the responses to the Tax Management Consultation which relates to the delivery of the devolved taxes and focuses on issues relating to the underpinning arrangements required to ensure successful implementation of the devolved taxes.
ANNEX 1: VIEWS ON THE DRAFT PARTIAL EQUALITIES ASSESSMENT
Three respondents commented on the draft partial equalities assessment. Their views were:
1. The assessment appears to be satisfactory (Tax).
2. It is clear that public sector bodies will need to demonstrate compliance with the general public sector equality duty, in particular evidencing that they have considered the needs of the protected groups. The general duty encourages the mainstreaming of equality into authorities' core business so it is not a marginal activity but a key component of what authorities do (PB).
3. Although the assessment states that there is no information to suggest there may be a differential impact on older people, the Digital First approach could have a differential impact on older people, who are more likely than others to be digitally excluded. The same point applies to people with certain disabilities and those on low incomes. It is important that there are other channels available apart from digital. It is also important that materials are disability tested, for example, colour blindness testing and the use of minimum 12 point font (Tax).
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Email: Colin Miller
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