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The case studies below illustrate how the Treasury considers equality issues when making decisions.
The consideration of equality impacts of policy measures on the protected groups has been an integral part of the policy development and decision making process, both in the Budget and in the Autumn Statement. In line with the Government’s statutory obligations, advice to ministers on individual Budget and Autumn Statement measures included a summary of impacts, including the impact on equalities. Equalities analysis was included in advice submitted to the Chancellor before he made final decisions.
Tax Information and Impact Notes were produced for tax measures announced in the Budget and Autumn Statement. These specifically included the impact on equalities. These were personally signed off by the Exchequer Secretary confirming that it was a reasonable view of the impact of the measures, given available evidence. HMRC published a document on 11 December 2012 that brought together the TIINs of tax measures for which draft legislation was published: