Question to the HM Treasury:

To ask Her Majesty's Government what equality impact analyses have been made following the introduction of each tax change during the past seven years; and what has been the impact on different groups of people, including the elderly, lone parents, disabled people and ethnic minorities.

Equality impact analyses, which cover all protected characteristics, are included as part of the tax impact assessment process that was introduced by the Government in 2011. Tax Impact and Information Notes (TIINs) are reviewed prior to decisions being taken and are published on GOV.UK. The Government holds all tax policy under review and takes the impacts of previous measures into account during this process.