Gender Recognition Reform (Scotland) Bill: Financial Memorandum

Closed 20 May 2022

Opened 18 Mar 2022

Published responses

View submitted responses where consent has been given to publish the response.


About the Bill

The Bill changes the process to get a gender recognition certificate (GRC). A GRC is a certificate that legally recognises that a person’s gender is not the gender that they were assigned at birth, but is their “acquired gender”.

The current process for obtaining a GRC is set out in the Gender Recognition Act 2004. This Bill amends that Act to make a new process in Scotland.

The Bill sets out:

  • who can apply for a GRC
  • how to make an application
  • the grounds on which an application is to be granted

It also makes provision about:

  • different types of GRC that may be issued in different circumstances (“full” GRCs and “interim” GRCs)
  • appeals and reviews of decisions to grant (or not grant) GRCs
  • revocation of a GRC and offences in connection with false information being provided in an application


Current status of the Bill 

This Bill was introduced in the Scottish Parliament by the Cabinet Secretary for Social Justice, Housing and Local Government on 2 March 2022.

Read and find out more about the Gender Recognition Reform (Scotland) Bill.

Stage 1

The Equalities, Human Rights and Civil Justice Committee has been designated as the lead Committee for the Bill. A separate call for views on the Bill’s policy provisions will be issued by the lead Committee in due course and published on this consultation platform.

Financial Memorandum

As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).

Read the FM published alongside this Bill.


  1. Did you take part in any consultation exercise preceding the Bill and, if so, did you comment on the financial assumptions made? 
  2. If applicable, do you believe your comments on the financial assumptions have been accurately reflected in the FM?
  3. Did you have sufficient time to contribute to the consultation exercise?
  4. If the Bill has any financial implications for you or your organisation, do you believe that they have been accurately reflected in the FM? If not, please provide details.
  5. Do you consider that the estimated costs and savings set out in the FM are reasonable and accurate? 
  6. If applicable, are you content that your organisation can meet any financial costs that it might incur as a result of the Bill? If not, how do you think these costs should be met? 
  7. Does the FM accurately reflect the margins of uncertainty associated with the Bill’s estimated costs and with the timescales over which they would be expected to arise? 

How to submit your views

Please submit your views using the online submission form, linked to below.

We welcome written views in English, Gaelic, Scots or any other language. 

The call for views closes on 20 May 2022.


  • FPA