On 10 July 2024, the Human Rights Council adopted resolution 56/5, establishing an open-ended intergovernmental working group mandated to explore, draft, and submit an Optional Protocol to the Convention on the Rights of the Child (CRC). This Protocol seeks to explicitly recognise the right to education, including early childhood care and education, and to set clear commitments for States to provide free and universally accessible public pre-primary and secondary education.
We welcome these ongoing discussions as a crucial step toward strengthening accountability for the realisation of children’s right to education. At the same time, we call on the Working Group and all participating States to recognise that progressive reform of domestic tax systems is essential to securing sufficient and sustainable resources for fulfilling children’s rights. Equally important is the commitment to international cooperation, including the negotiation of an ambitious UN Framework Convention on International Tax Cooperation. Without concerted efforts to mobilise revenue through fair and effective taxation, States will continue to fall short in meeting their obligations to uphold children’s rights.