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

Post Assessment Review and sign-off

12. Planning for the review of impact on children’s rights and wellbeing

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. No significant impact is expected, as under-18s are not direct consumers of taxed materials.

The regulations will be reviewed throughout the development of the secondary legislation and implementation of the tax. If new information comes to light, this will be assessed for any potential impact on children and young people, however this is not anticipated due to the nature of the tax.

13. Sign off

Policy Lead Signature & Date of Sign Off: Cara Woods, 16/06/25

Deputy Director Signature & Date of Sign Off: Lorraine King, 23/06/25

Date CRWIA team first contacted: June 2025

1 https://www.unicef.org.uk/wp-content/uploads/2016/08/unicef-convention-rights-child-uncrc.pdf

2 https://www.legislation.gov.uk/asp/2024/1/part/1/enacted

3 https://www.gov.scot/publications/aggregates-tax-devolved-taxes-administration-scotland-bill-child-rights-wellbeing-impact-assessment/