Scotland's Tax Strategy 2024: equality impact assessment

Recommendations and Conclusion

The Tax Strategy aims to improve transparency, tax literacy and tax administration for all people in Scotland. Taxation arises as a result of taxable events equally without reference to protected characteristics.

The Tax Strategy outlines an intent to continue to build on the programme of engagement undertaken during the development of the Tax Strategy, including seldom heard voices. Young people are specifically noted, and as such the Tax Strategy aims to positively affect the characteristic of age for younger people.

The Scottish Government can identify no potential positive or negative impacts with respect to the characteristics outlined other than the characteristic of age outlined above, and as such we feel there is no need to implement any mitigating factors.

Monitoring and Review

Throughout implementation of the programmes of work outlined in the Tax Strategy, the Scottish Government will build our engagement and continue to engage with external stakeholders to seek their input on tax policies which affect them and subsequently seek feedback on the effectiveness of our engagement with them on those issues.