Scottish Aggregates Tax rate policy for 2026-2027: 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?

No impact.

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.

Not applicable.

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

Not applicable.

10. As a result of the evidence gathered and analysed against all wellbeing indicators (Annex 2), will the proposal contribute to the wellbeing of children and young people in Scotland? (Guidance Section 2.3.2, pages 20-22).

Guidance: Please choose from yes, no or not applicable, delete responses as appropriate. See page 23 in Internal CRWIA and SoC for more information.

Safe: Not Applicable

Healthy: Not Applicable

Achieving: Not Applicable

Nurtured: Not Applicable

Active: Not Applicable

Respected: Not Applicable

Responsible: Not Applicable

Included: Not Applicable

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 to ensure it is accessible to anyone who wishes to read it. It has been written, as far as possible, in plain and accessible language to help readers understand its content, including the conclusion that no impact was identified in the assessment.