Trusts and Succession (Scotland) Bill: equality impact assessment

Stage 1: Framing

Results of framing exercise

The Bill affects those who choose to set up or administer a trust or those who are beneficiaries under a trust. The proposals in the Bill apply equally to any person who sets up or administers a trust or who is a beneficiary under a trust; they will not adversely impact any person by virtue of their particular religion, belief, age, sexual orientation, gender, race, or ethnicity. There is no compulsion to use a trust, and for those not wishing to do so there is a range of other legal devices which may be considered and which remain unaffected by this Bill.

Extent/Level of EQIA required

As the degree of impact on the protected characteristics is expected to be minimal, it is our opinion that the level of EQIA needed is low.