Scottish Aggregates Tax rate policy for 2026-2027: child rights and wellbeing impact assessment

Child Rights and Wellbeing Impact Assessment

1. Brief Summary

Type of proposal: Decision of a strategic nature - setting the Scottish Aggregates Tax rate policy for 2026-27.

Name the proposal, and describe its overall aims and intended purpose:

Announcement on Scottish Aggregates Tax (SAT) rate policy for 2026-27 in the Medium-Term Financial Strategy 2025. SAT rate in 2026-27 will align with the UK Aggregates Levy 2026-27 rate. The specific SAT rate will be confirmed in the Scottish Budget 2026-27, following the UK Aggregates Levy (UKAL) rate announcement in the UK Budget.

This assessment considers the children’s rights as written under the UNCRC Incorporation Scotland Act 2024, and children's wellbeing as per the eight wellbeing indicators under the 'Getting it Right for Every Child' approach and the potential impacts associated with the announcement on the SAT rate policy for 2026-27 in the Medium-Term Financial Strategy 2025.

Start date of proposal’s development: June 2025

Start date of CRWIA process: June 2025

2. With reference given to the requirements of the UNCRC (Incorporation) (Scotland) Act 2024 (Annex 1), which aspects of the proposal are relevant to/impact upon children’s rights?

No impact - The Scottish Government considered the human rights and children’s wellbeing impacts associated with the introduction of the SAT. The evidence and assessment identifies that the proposal has no engagement with children or their rights contained within the United Nations Convention on the Rights of the Child (UNCRC)^[1] requirements as incorporated into domestic law. (The UNCRC requirements cover devolved matters only and are set out in the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024^[2]). Therefore, as there is no relation to the rights there is no potential for there to be a notable impact. Child Rights and Wellbeing Impact Assessment screening^[3] was carried out for the SAT Act which declared that a full assessment is not required.

The decision on aligning the SAT rate for 2026-27 with the UKAL rate will not affect children and young people up to the age of 18. The subject area does not affect children and young people up to the age of 18. The devolved tax will be charged on crushed rock, sand and gravel. It will be accounted for by primary aggregate-producing quarries and wharves at the point of commercial exploitation and will not significantly change the current tax landscape under the UKAL. Therefore, it will impact businesses as opposed to individuals.

If the cost of the tax is passed to the consumer, this will not have any adverse effects on children and young people as the effects would be even to all customers purchasing goods containing aggregate materials. Additionally, children and young people are not expected to be significant consumers of crushed rock, sand and gravel.

3. Please provide a summary of the evidence gathered which will be used to inform your decision-making and the content of the proposal

Not applicable

4. Further to the evidence described at ‘3’ have you identified any 'gaps' in evidence which may prevent determination of impact? If yes, please provide an explanation of how they will be addressed

Not applicable.

5. Analysis of Evidence

Not applicable.

6. What changes (if any) have been made to the proposal as a result of this assessment?

Not applicable.