Scotland's Tax Strategy 2024: child rights and wellbeing impact assessment

Conclusion

7. As a result of the evidence gathered and analysed against all UNCRC requirements, what is the potential overall impact of this proposal on children’s rights?

Applicable answer(s): Positive impact on Article 12.1

8. If you have identified a positive impact on children’s rights, please describe below how the proposal will protect, respect, and fulfil children’s rights in Scotland.

The Tax Strategy will have a positive impact on UNCRC Article 12.1 (Respect for the views of the child). Improvements to our programme of engagement to include seldom heard voices, including 16- and 17-year-old taxpayers is anticipated to enhance 16- and 17-year-old taxpayers' ability to express their views on proposed Scottish Government decisions on income tax policy which affect them, and to have those views taken into account by the Scottish Government.

9. If a negative impact has been identified please describe it below. Is there a risk this could potentially amount to an incompatibility?

N/A – No negative impact has been identified.

Mitigation Record

What options have been considered to modify the proposal in order to mitigate a negative impact or potential incompatibility?

Please summarise mitigation actions taken below

Issue or risk identified and relevant UNCRC requirement

N/A

Action Taken/ To Be Taken

N/A

Date action to be taken or was taken

N/A

10. As a result of the evidence gathered and analysed against all wellbeing indicators, will the proposal contribute to the wellbeing of children and young people in Scotland? (Guidance Section 2.3.2, pages 20-22).

Safe: Not Applicable

Healthy: Not Applicable

Achieving: Not Applicable

Nurtured: Not Applicable

Active: Not Applicable

Respected: Yes

Responsible: Not Applicable

Included: Not Applicable

If yes, please provide an explanation below:

The Tax Strategy will have a positive impact on UNCRC Article 12.1 (Respect for the views of the child). Improvements to our programme of engagement to include seldom heard voices, including 16- and 17-year-old taxpayers is anticipated to enhance 16- and 17-year-old taxpayers' ability to express their views on proposed Scottish Government decisions on income tax policy which affect them, and to have those views taken into account by the Scottish Government.

This satisfies the rights of children and young people, as adults will ask children what they think with regards to decisions which affect them, take those views into consideration, and provide support in the form of a forum through which to express those views. This aims to ensure that children and young people are enabled to and feel able to express their opinions.

11. How will you communicate to children and young people the impact that the proposal will have on their rights?

The CRWIA will be published on the Scottish Government website (gov.scot) so those wishing to access it can do so, and in so far as possible has been written in accessible language so those wishing to read it can understand its content and the decision of impact.