II. Special Topics A. Children's Rights under COVID-19 1. In early 2020, while COVID-19 became a global pandemic, it has been relatively well controlled in Taiwan. In accordance with the Communicable Disease Control Act, the Government has given local governments the authority and responsibility to draw up and implement plans in line with policies and plans for communicable disease control set by the central competent authority, as well as special prevention needs of their respective jurisdictions. However, during the peak of the pandemic, from mid-May to the end of July 2021, the Government implemented a "Learning Never Stops" policy from May 19 to July 2 in that semester. Schools at all levels switched to synchronous, asynchronous or mixed mode of online teaching; sports venues and playgrounds in parks were completely closed; tutorial classes, afterschool care and talent classes were also suspended. 2. Government measures under COVID-19 are listed only in §§40, 90, 148, 186, 187, 209(d), 225, 246, and 252 of the Second Report. 3. The NHRC collected information on the impact of the pandemic on children's rights through Control Yuan's investigation reports, regional forums with children and focus groups. Based on the UN COVID-19 Human Rights Guidance Note, the Commission also examined whether the Government's measures to prevent the pandemic were discriminatory and violated children's rights. Issue 1 Right to Education Digital Divide 4. During the level-3 alert in May-July 2021, schools were closed and classes were moved to online platforms. Based on discussions in 7