Tackling inequality: guidance on making budget decisions

Informal guidance for policy makers on equality and human rights budgeting. The booklet challenges policy makers to systematically think through 6 key questions to identify ways in which budget decisions could be improved to advance human rights and address inequalities. Budget decisions include both those made about the money we spend and decisions about how revenue is raised.

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Annex B: Tools and Resources

Equality budgeting (many tools have been developed from a gender perspective but can be adapted for other equality groups):

Wellbeing budgeting:

Human rights budgeting:

Participatory budgeting:

Outcomes budgeting:

Distributional analysis:

Public Sector Equality Duty:

  • Guidance on the Public Sector Equality Duty from the Equality and Human Rights Commission
  • Guidance on using evidence from the Equality and Human Rights Commission

Monitoring and evaluation:



1 In 2014-2017, 5% of adults in the least deprived areas reported two or more depressive symptoms while in the most deprived areas 20% of adults did so. Scottish Health Survey, 2017: Volume One, Main Report. Available at:

2 In 2017, 60% of women accumulated the recommended 150 minutes of moderate activity or 75 minutes of vigorous activity per week, compared to 71% of men. Scottish Government, 2018. The Scottish Health Survey: 2017 Edition, Volume 1, Main Report. Available at:

3 Scottish Government, 2015. Gypsy/Travellers in Scotland: A Comprehensive Analysis of the 2011 Census. Available at:

4 Scottish Government, 2019. Regional employment patterns in Scotland: statistics from the Annual Population Survey 2018. Available at:



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