Scottish Government consultations

We held a public consultation seeking views on the Scottish Government's proposals to mitigate the two-child limit in Universal Credit in Scotland. The consultation opened on 21 February 2025 and closed on 18 April 2025. 

We asked four questions about:

• whether Social Security Scotland should deliver payments to mitigate the two-child cap in Scotland;
• whether the powers at s79 of the Social Security (Scotland) Act 2018 to top-up Universal Credit should be used to mitigate the two-child cap;
• whether payments to mitigate the two-child cap should be disregarded as income by the UK Government; and
• any potential impacts of the proposed approach outlined in the consultation on different groups of people, communities and businesses.

We also held a workshop with people who have lived experience of the two-child limit on Universal Credit to supplement the online consultation.

A total of 267 responses were received. Most consultation responses were from individuals, with 42 responses from organisations. A range of organisations responded including third sector organisations, local authorities and representative bodies. 

During the workshop event attendees shared their answers to the consultation questions. Their insights were considered alongside the formal consultation responses.

We commissioned an independent research company, Wellside Research, to conduct the analysis of the consultation responses and their analysis report has been published on the Scottish Government website. We have published the consultation responses, where permission has been given to do this, on Citizen Space.

The Scottish Government is committed to effectively scrapping the impact of the two-child cap in 2026. We are working at pace to begin payments as soon as possible.

We sought views on the proposed administration regulations for the Scottish Aggregates Tax (SAT). Views were also sought on a range of issues to inform relevant impact assessments and ensure that these are fully considered. The consultation opened on 24 January and closed on 21 March 2025. 

Five responses to the consultation were received from various stakeholder groups. Two of those responses were received from the SAT expert advisory group members prior to the launch of the consultation. For the purposes of the analysis, the two responses from SAT advisory group members have been included, and respondents have been broadly categorised. One response was received from a primary aggregates industry body, one response was received from a waste and resource management body, and three responses were received from tax/accountancy/legal bodies. 

Most respondents agreed with the majority of the provisions in the draft administration regulations and impact assessments. However, it was noted that there will be an additional administrative burden on taxpayers due to the level of information being requested in the aggregates invoice and tax return. A key theme in the responses was that the definition of an aggregates invoice (as stipulated in the draft secondary legislation) would cause problems for the primary aggregates industry, and that this should be amended. 

Respondents also sought further clarity on the following provisions: 

• Penalties for failure to use a weighbridge/specified method  

• Group registration 

• 30-day tax return period  

• Time-limit for claims 

Stakeholder feedback on the partial Business and Regulatory Impact Assessment (BRIA) proposed:  

• Greater reference to the research being undertaken via ClimateXChange, a centre for expertise on climate change, to better understand the evidence base on the role of recycled aggregates. 

• Further detail on the compliance costs to affected businesses.  

• An update on the assessment of cross-border complexities. 

• Information on the number of visits undertaken and the methodology used to select which operators were approached / visited. 

• Post-implementation review: further information is needed on what intervals the reviews will take place, how these will be carried out, and the level of detail to assess effectiveness of SAT. 

The material and views gathered through the consultation activities have informed the development of SAT policy in advance of the proposed introduction date of 1 April 2026. 

The Scottish Government has carefully considered the responses to the consultation and amendments have been made to regulation 2 on the definition of an aggregates invoice. Other amendments were made to correct minor spelling mistakes and referencing errors within the regulations. 

Further clarity has been provided in the consultation analysis report to answer stakeholder queries on a number of issues highlighted. 

The Business and Regulatory Impact Assessment has also been revised to include further information, as highlighted by respondents, and to answer queries raised. 

We sought expertise in our call for evidence to inform the development of a new inshore fisheries management framework for Scotland. Views were sought to inform the objectives of the framework and how it should be structured, who should be involved in fisheries management and how they should be involved, and what the framework should seek to deliver.

In total 100 responses were received from 52 individuals and 48 organisations. They represented views from around Scotland as well as from national respondents.

A number of key points came through during the course of analysing responses to this Call for Evidence:

• The majority of respondents supported a regional approach to inshore fisheries management in Scotland.
• The most common preferred delineation to be used for managing Scotland’s inshore fisheries was the Scottish Marine Region.
• There was significant support for an improved model of co-management in Scotland, however views on what this should look like differed significantly between respondents.
• A range of views were received about our existing Regional Inshore Fisheries Group (RIFG) network; these mirrored responses already received during our recent review of the RIFG network which have subsequently been considered and acted upon.
• A number of respondents repeatedly outlined the value in best available data to inform decision making, the need for greater transparency, and the need for appropriate resource to support delivery of an improved inshore fisheries management model.
• The theme of creel limits, and a need for them in the future, was prevalent in responses to a number of the questions.
• Views were often polarised depending on the background of the respondent.

We published the responses to the consultation on Citizen Space, where permission has been given to do this. We also published a consultation analysis report on the Scottish Government website.

The Scottish Government is grateful to those who took the time to provide a response to this call for evidence. The responses will be considered further by officials and will inform the development of a new inshore fisheries management framework. We will engage with stakeholders through our existing networks to develop proposals ahead of consultation in early 2026.