The Equality Budget Statement (EBS) is a supporting document to the Scottish Budget 2019-20 and should be read alongside the main Scottish Budget report.
This is the tenth year that an Equality Budget Statement (EBS) has been published alongside the Scottish Budget highlighting the consistent commitment of the Scottish Government to assessing the impact of the Scottish Budget on the diversity of Scotland’s population. This year’s EBS also includes a Fairer Scotland assessment of the budget to identify its impact on people who experience socio-economic disadvantage.
The EBS approach supports our ambition for a fairer Scotland; an approach which is recognised as progressive and inclusive.
The first six chapters of the EBS provide a strategic overview. This includes an introduction to the EBS (Chapter 1); an overview of equality budgeting (Chapter 2); an overview of Scottish Government as an employer (Chapter 3); an overview of equality impacts related to protected characteristics (Chapter 4); an overview of the Fairer Scotland assessment of the budget (Chapter 5) and an overview of the impact of the budget on child poverty targets (Chapter 6). The remainder of the statement follows a traditional pattern, providing a summary chapter for each of the 12 Ministerial portfolios.
Alongside the Scottish Budget 2019-20 and the EBS, there will be a separately published distributional analysis of income tax changes across income groups and with respect to gender, age and disability.