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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Question 1 What outcome is the policy and associated budget decision aiming to achieve?

Ultimately, good budgeting should be transparent about the outcomes that it is aiming to achieve with the money being spent or raised. You should be able to clearly say ‘what difference you expect the spend to make’ or ‘why it is fair to raise revenue in this way’.

Your outcomes are likely to be detailed and service specific but you should also be able to set out how these outcomes fit in with the NPF.

It is also important to make sure that you have a clear understanding of how the things that the money will be spent on will lead to the intended change, and that there is a good evidence base to support this.


Email: Gillian.Achurch@gov.scot

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