Scottish Budget Bill 2026 - 27 (the Budget (Scotland) (No. 5) Bill): 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 Bill is a legislative mechanism forming part of the overarching Budget process which facilitates Scottish Ministers’ compliance with the requirements under Article 4 of the UNCRC requirements to undertake all appropriate legislative, administrative, and other measures for the implementation of the UNCRC requirements and, as part of this, to achieve sufficient resources for the realisation of children’s rights. The Bill also operates as the legislative mechanism for public scrutiny and discussion of strategic decisions taken within the Budget Statement. The Bill’s impact is not expected to change, however, any amendments to the portfolio allocation figures specified in the Bill which are made during financial year 2026-27 by the Spring and Autumn budget revisions would be subject to further assessment of the impacts on child rights and wellbeing via the CRWIA produced for the regulations making the change. A separate CRWIA has been prepared for the strategic decisions made in the Budget Statement, which will detail how those decisions have been taken and will be published in the Strategic Integrated Impact Assessment.

13. Sign off

Policy Lead Signature & Date of Sign Off: Niall Davidson, 07 January 2026

Deputy Director Signature & Date of Sign Off: Simon Fuller, 08 January 2026

Date CRWIA team first contacted: 04 August 2025