Scotland's Tax Strategy 2024: equality impact assessment

Key Findings

The Scottish Government identifies that whilst tax policy does not discriminate based on any of the protected characteristics, and has no impact on the three needs, engagement around such decisions has the potential to do so. As such, the Scottish Government has stated an intention to continue to develop on the programme of engagement undertaken during the development of the Tax Strategy, and work to identify seldom heard groups, and enhance evidence and evaluation with feedback with stakeholders.

We outline the impacts on each of the protected characteristics below:

Age

It is expected that the policy will have a positive impact on the age group of 16-17 year olds in Scotland. The Tax Strategy outlines an intent to engage with seldom heard voices in tax policymaking, and specifically cites young people. This work will have a positive impact on the demographics of 16- and 17-year olds in Scotland, by providing improved opportunities to feed in their views with respect to tax policy.

Disability

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of disability as a result of the Tax Strategy.

Sex

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of sex as a result of the Tax Strategy.

Pregnancy and maternity

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of pregnancy and maternity as a result of the Tax Strategy.

Gender Reassignment

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of gender reassignment as a result of the Tax Strategy.

Sexual orientation

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of sexual orientation as a result of the Tax Strategy.

Race

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of race as a result of the Tax Strategy.

Religion or belief

Tax policy applies during taxable events, and whilst improvements to tax evidence and evaluation of tax policy may have an impact on future tax policy, it is unlikely that there will be any differential impacts on the basis of religion or belief as a result of the Tax Strategy.