Social security - Tax Credits: no equalities impact assessment required declaration

Equality Impact Assessment Not Required Declaration

Policy title: The Social Security (Miscellaneous Amendment) (Scotland) Regulations 2025

Which National Outcome(s) does the policy contribute to?: N/A

Directorate: Division: team: Social Security Policy

Social Security Futures

Policy lead responsible for taking the decision: Susan Soutar

Please record why you are not carrying out an EQIA and what your justification is for making that decision.

• The policies for the legislation that is now being amended by these regulations was developed in the full knowledge that tax credits would close in the future. Tax credits were only included as an interim measure.
• Tax credits closed for new applications in April 2019 and (apart from Best Start Grant which was introduced in December 2018) the legislation that is being amended was introduced between May 2019 and January 2023.
• Social Security Scotland have carried out a series of actions to ensure that recipients of Scottish Government benefits, who relied on Tax Credits to qualify, were aware of the need to move to Universal Credit to continue receiving the Scottish Government benefits
• The fact that there has been no impact on take-up or caseloads during the ‘Move to UC’ period shows that this has been successful.

I confirm that the decision to not carry out an EQIA has been authorised by:

Name and job title of Deputy Director (or equivalent): Ian Davidson, Deputy Director for Social Security Policy

Date authorisation given: 15 April 2025