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  • Removal of Freight Transport Relief (draft Equality Impact Screening)

    Topics:
    • Property rating, 
    • Non domestic rating
    Part of:
    • Consultation on Domestic and Non-Domestic rating measures to support budget sustainability draft impact screening assessments

    Draft impact assessment relating to the consultation on Domestic and Non-Domestic rating measures to support budget sustainability.

    Screening is the first of two methods by which the necessary level of “regard” is demonstrated as being paid to the statutory equality goal, as set out in Section 75 of the Northern Ireland Act 1998. The DoF Equality Scheme commits us to screening our policies. This includes our strategies and plans, policies, legislative developments; and new ways of working such as – the introduction, change or end of an existing service, procedure, policy etc.

    This screening template is designed to help business areas consider the likely equality and human rights impacts of their proposed decisions on different groups of customers, service users, staff and visitors.

    Detailed information about the Section 75 equality duties and what they mean in practice is available on the Equality Commission’s website:

    Section 75 A Guide for Public Authorities

    A copy of the Screening Template, for each policy screened, should be ‘signed off’ and approved by a senior manager responsible for the policy, made accessible on the DoF website as soon as possible following completion and made available in alternative formats on request.

    All Section 75 consultees should be advised of the screening exercise once the final policy decision has been taken.

    The screening template has 4 sections to complete. These are:

    Section A - details about the policy / decision that is being screened.

    Section B - 4 key questions that require you to outline the likely impacts on equality groups, and all supporting evidence.

    Section C - 4 key questions in relation to obligations under the Disability Discrimination Order and the Human Rights Act.

    Section D - the formal record of the screening decision.

    Section A - Information about the policy

    This stage of the screening process involves scoping the policy under consideration. The purpose of policy scoping is to help prepare the background and context and set out the aims and objectives for the policy being screened. At this stage, scoping the policy will help identify potential constraints as well as opportunities and will help the policy maker work through the screening on a step-by-step basis.

    Remember that the Section 75 statutory duties apply to internal policies (relating to people who work for us) as well as external policies (relating to those who are, or could be, served by us).

    Is this a new or revised policy?

    This proposal is a revision to an existing policy.

    a) Name of the policy

    Removal of Freight Transport Relief

    b) Brief Description of the policy

    This is a revision of wider taxation policy to regularise the rating liability of freight transport properties in line with other properties on the non-domestic valuation list through the removal of freight transport relief.

    c) Aims of the policy/ Rationale behind the changes

    This policy revision aims to increase rate revenue for central government.

    d) Who will the policy affect?

    The revision to the policy will affect businesses who are awarded freight transport relief.

    e) Is this a NICS wide policy?

    N/A

    f) Who will implement the policy?

    The Department of Finance has policy and legislation responsibility for the rating system.

    g) Will this policy or revision address an existing inequality? Yes/No If yes, please give details.

    No.

    h) Will this policy or revision benefit any Section 75 categories? Yes/No If yes, please give details.

    Yes. Increased revenue from the measure has the potential to benefit all s75 categories indirectly through greater ability of Govt Depts to meet Budget commitments.

    i) Will this policy or revision have an adverse differential impact upon any of the Section 75 groupings? Yes/No. If yes, please give details.

    No. The provision does not engage Section 75 groupings directly, rather it regularises the position of those properties with freight transport relief within the wider taxation regime.

    Section B - Available evidence

    Evidence to help inform the screening process may take many forms. Public authorities should ensure that their screening decision is informed by relevant data.

    What evidence / information (both qualitative and quantitative) have you gathered to inform this policy? Set out all evidence below along with details of the different Section 75 groups you have met and / or consulted with to help inform your screening assessment. Please also provide details of priorities and needs identified for each Section 75 group.

    Religious belief

    This policy has direct application to the taxation regime within the non-domestic rating system, regularises the position of freight transport property within that taxation regime, and will have no bearing in terms of its likely impact on equality of opportunity or good relations for people within the different Section 75 groups. The measure would also address wider Budget shortfalls that in and of themselves have the potential to cause a detrimental effect on public services affecting different section 75 groups.

    Political opinion

    As above.

    Racial group

    As above.

    Age

    As above.

    Marital status

    As above.

    Sexual orientation

    As above.

    Men & women generally

    As above.

    Disability

    As above.

    Dependents

    As above.

    If you have no evidence held, outline how you will obtain it:

    N/A.

    Screening questions

    There are 4 essential screening questions:

    1. What is the likely impact on equality of opportunity for those affected by this policy, for each of the nine Section 75 categories? (minor/major/none)
    2. Are there opportunities to better promote equality of opportunity for people within the Section 75 categories? (yes/no)
    3. To what extent is the policy likely to impact upon good relations between people of different religious belief, political opinion or racial group? (minor/major/none)
    4. Are there opportunities to better promote good relations between these three groups? (Yes/No)

    Are there likely impacts on Section 75 Categories?

    Religious belief

    What is the level of impact? None

    Political opinion

    What is the level of impact? None

    Racial group

    What is the level of impact? None

    Age

    What is the level of impact? None

    Marital status

    What is the level of impact? None

    Sexual orientation

    What is the level of impact? None

    Men & women generally

    What is the level of impact? None

    Disability

    What is the level of impact? None

    Dependents

    What is the level of impact? None

    Additional considerations

    Multiple identity

    Generally speaking, people can fall into more than one Section 75 category. Taking this into consideration, are there any potential impacts of the policy/decision on people with multiple identities?

    (For example; disabled minority ethnic people; disabled women; young Protestant men; and young lesbians, gay and bisexual people).

    This policy acts to regularise the rating liability of freight transport properties within the taxation regime and will have no bearing in terms of its likely impact on people with multiple identities.

    Provide details of data on the impact of the policy on people with multiple identities. Specify relevant Section 75 categories concerned.

    N/A

    Mitigation

    When the public authority concludes that the likely impact is ‘minor’ and an equality impact assessment is not to be conducted, the public authority may consider mitigation to lessen the severity of any equality impact, or the introduction of an alternative policy to better promote equality of opportunity or good relations.

    Alternatively there may already be policies in place which would mitigate any adverse impact identified.

    Mitigation measures proposed:

    N/A.

    Section C

    DoF also has legislative obligations to meet under the Disability Discrimination Order and the Human Rights Act. The following questions relate to these two areas.

    Consideration of Disability Duties

    Does the proposed policy / decision provide an opportunity for DoF to better promote positive attitudes towards disabled people?

    Explain your assessment in full

    No. This policy regularises the rating liability of freight transport property within the non-domestic rating system and is unrelated to attitudes towards disabled people.

    Does the proposed policy / decision provide an opportunity to actively increase the participation by disabled people in public life?

    Explain your assessment in full

    No. This policy regularises the rating liability of freight transport property within the non-domestic rating system and is unrelated to participation of disabled people in public life.

    Consideration of Human Rights

    The Human Rights Act (HRA) 1998 brings the European Convention on Human Rights (ECHR) into UK law and it applies in N Ireland. Articles 3 and 4 are classified as “absolute” rights ie the State can never withhold or take away these rights. All others are either “qualified” or “limited”. Further information is available via the following link.

    NICS Human Rights Guide

    Indicate any potential adverse impacts that the policy / decision may have in relation to human rights issues.

    Adverse Impact

    The enacting legislation will be subject to legal scrutiny to ensure that it is compatible with the ECHR. The required legislation to remove the optional early payment discount does not affect underlying tax liability.

    Right to LifeArticle 2No
    Prohibition of torture, inhuman or degrading treatmentArticle 3No
    Prohibition of slavery and forced labourArticle 4No
    Right to liberty and securityArticle 5No
    Right to a fair and public trialArticle 6No
    Right to no punishment without lawArticle 7No
    Right to respect for private and family life, home
    and correspondence
    Article 8No
    Right to freedom of thought, conscience and religionArticle 9No
    Right to freedom of expressionArticle 10No
    Right to freedom of peaceful assembly and associationArticle 11No
    Right to marry and to found a familyArticle 12No
    The prohibition of discriminationArticle 14No
    Protection of property and enjoyment of possessionsProtocol 1
    Article 1
    No
    Right to educationProtocol 1
    Article 2
    No
    Right to free and secret electionsProtocol 1
    Article 3
    No

    Please indicate any ways which you consider the policy positively promotes human rights.

    The policy will ensure increased revenue for central government.

    Please explain any adverse impacts on human rights that you have identified.

    No adverse impacts on human rights are anticipated as a result of the Bill.

    If you have identified any adverse impacts on human rights through this screening you must complete a Human Rights Impact Assessment:

    Human Rights Impact Assessment

    Monitoring Arrangements

    Public authorities should consider the guidance contained in the Commission’s Monitoring Guidance for Use by Public Authorities (July 2007).

    The Commission recommends that where the policy has been amended or an alternative policy introduced, the public authority should monitor more broadly than for adverse impact (See Benefits, P.9-10, paras 2.13 – 2.20 of the Monitoring Guidance).

    Effective monitoring will help the public authority identify any future adverse impact arising from the policy which may lead the public authority to conduct an equality impact assessment, as well as help with future planning and policy development.

    Please detail proposed monitoring arrangements below:

    The Department will be monitoring issues as the public consultation process is progressed, legislation is developed and any Bill progressed through its stages in the Assembly and/or Westminster.

    Section D - Formal Record of Screening Decision

    Title of Proposed Policy / Decision being screened

    Removal of Freight Transport Relief

    I can confirm that the proposed policy / decision has been screened for (i) equality of opportunity, (ii) good relations disabilities duties and (iii) human rights issues

    On the basis of the answers to the screening questions, I recommend that this policy / decision is –

    Screened Out – No EQIA necessary (no impacts)

    Provide a brief note to explain how this decision was reached:

    This is a revision of wider taxation policy to regularise the rating of freight transport properties in line with other properties on the non-domestic valuation list through the removal of freight transport relief.

    Screening assessment completed by

    • Name: Andrew McAvoy
    • Grade: Principal Officer
    • Date: 26 September 2023 (after instruction from NIO on direction to consult)

    And approved by

    • Name: Sharon Magee
    • Grade: 5
    • Date: 19 October 2023
    • Central Support Team Notified: 30 October 2023
    • Screening uploaded to DoF website: 7 November 2023

    Book traversal links for Removal of Freight Transport Relief (draft Equality Impact Screening)

    • Removal of Industrial Derating (draft Rural Needs Impact Assessment (RNIA) Screening)
    • Up
    • Removal of Freight Transport Relief (draft Regulatory Impact Assessment Screening Exercise)
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