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This paper aims to give a brief description of theories and practices of gender budgeting in UK. The theory and practice of gender budgeting in UK has been governed by its two main characteristics: conception of gender budgeting as gender analysis of budget and civil society initiatives to increase gender equality in the budgetary process. And both have been regarded as products of political and institutional uniqueness of UK. Therefore, this paper tries to sketch gender budgeting in UK by considering principles and policies concerning gender budget analysis suggested by UK's Women's Budget Group(WBG) and partly adopted, in turn, by HM Treasury.
Chapter 2 and 3 of this paper is an overview of Katherine Rake's article "Gender Budgets: The Experience of the UK's Women's Budget Group" in which she deals with principles for gender budget analysis and ways of introducing gender perspective into the budgetary process. At the end of the chapter 3, varied gender analytical measures used in accomplishing Gender Analysis of Expenditure Project of 2003 by HM Treasury are also summarized.
Chapter 4 shows a few cases where activities of WBG have yielded positive results, for instance, changes obtained in Working Families Tax Credit(WFTC) and New Deal Programmes. And it sum up the latest report of WBG concerning Incapacity Benefits(IB).
In addition, this paper pays attention to the recent changes of gender laws, e.g. Equality Act of 2006 and The Sex Discrimination Act of 1975 (Public Authorities) (Statutory Duties) Order 2006. For the change of legal environment shall naturally lead the change of policy and practice even in the field of gender budgeting.