When we apply the fairness test, our starting point is, rightly, the overall distributional impact according to income level. But gender and family-friendliness are also important factors when deciding whether the Budget passed the fairness test.
The Conservative Manifesto promised to ‘make Britain the most family-friendly country in Europe’. In a recent speech, Nick Clegg declared that the government’s agenda for children and families stands ‘at the heart of our coalition’. [1] Yet in some ways it looks as if families with children have been singled out to bear the brunt of cutting the deficit and there is no attempt to assess overall how the Budget will or will not contribute to this family-friendly agenda.

