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Proposed Budget (Government Plan) 2025-2028 (P.51/2024): twenty-ninth amendment. (P.51/2024 Amd.(29)) – Children’s Rights Impact Assessment. Small distillers relief

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STATES OF JERSEY

PROPOSED BUDGET (GOVERNMENT PLAN) 2025-2028 (P.51/2024): TWENTY-

NINTH AMENDMENT (P.51/2024 AMD.(29)) – CHILDREN'S RIGHTS IMPACT ASSESSMENT

Presented to the States on 12th November 2024 by the Council of Ministers

STATES GREFFE

2024  P.51 Amd.(29) Add.

CHILDREN'S RIGHTS IMPACT ASSESSMENT (CRIA)

PART 1: SCREENING

Name and title of Duty Bearer: Council of Ministers Type of Duty Bearer:

(Minister, Elected Member or States  Ministers

Assembly Body)

Assessment completed by (if not

Revenue Jersey completed by duty bearer):

Date: 11/11/2024

 

1)  Name and brief description of the proposed decision

The subject of your CRIA may be a proposed law, policy or proposition and in accordance with the Law is referred to in this template as the decision'

What is the problem or issue the decision is trying to address?

Do children experience this problem differently from adults?

The decision will amend the draft Finance (2025 Budget) (Jersey) Law 202- which enacts the tax measures in the proposed Budget 2025-2028.

The amendment will change the proposed expansion of small distillers' relief to provide the 50% rate of duty to all distillers, both those that distil from raw agricultural products and those that purchase and re-distil purchased base spirits.

The measure should not have any direct impact on children.

2)  Which groups of children and young people are likely to be affected?

Groups of children could include early years, primary or secondary education; young adults; children with additional learning needs; disabled children; children living in poverty; children from particular ethnic backgrounds; migrants; refugees; care experienced children and LGBTQ+ children

There should be no direct impact on children's rights.

3)  What is the likely impact of the proposed decision on children and on their rights?

Identify any potential positive OR negative impacts and include indirect impacts on children and their rights as described in the UNCRC

Will different groups of children be affected differently by this decision?

There should be no direct impact on children's rights.

4)  Is a full Children's Rights Impact Assessment required?

If you have identified impacts on children and their rights, a full CRIA should be completed. If no impacts are identified then a Full CRIA is not required, but please explain your rationale and how you reached this conclusion

A full impact assessment is not required.

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P.51/2024 Amd.(29) Add.

There are no direct impacts on children's rights as a result of this policy. There may be a small indirect impact on children or young people purchasing alcohol. However, neither of these changes will have a notable impact any rights set out in the UNCRC.

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P.51/2024 Amd.(29) Add.

Related Publications

Amendments

CRIAs