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2. The impact <strong>of</strong> tax, tax credit and welfare changes<br />
2.1 Overview<br />
This part <strong>of</strong> the assessment looks at the cumulative impact 20 <strong>of</strong> tax, benefit and tax<br />
credit changes implemented (or scheduled to be implemented, for changes) between<br />
the election <strong>of</strong> the Coalition Government in May 2010 and April 2015 21 .<br />
It covers<br />
The key UNCRC rights engaged by these changes (sec.2.2)<br />
Poverty and rights: what children say (sec.2.3)<br />
The impact that tax, tax credit and welfare benefit measures have had on<br />
children’s right to an adequate standard <strong>of</strong> living (sec.2.4)<br />
The distributional impacts <strong>of</strong> tax and benefit changes (sec.2.5)<br />
The specific impact <strong>of</strong> measures announced in/around <strong>Budget</strong> 2013 (sec. 2.6)<br />
An assessment <strong>of</strong> the impact <strong>of</strong> tax-benefit changes on children’s rights (sec.<br />
2.7)<br />
2.2 UNCRC rights engaged<br />
The UNCRC rights engaged most directly by these changes are<br />
Article 2<br />
Article 3<br />
Article 4<br />
Article 6<br />
Article 18<br />
Article 26<br />
Article 27<br />
All children should enjoy all rights, whatever their ethnicity, gender,<br />
religion, abilities and whatever type <strong>of</strong> family they come from<br />
The best interests <strong>of</strong> the child must be a top priority in all decisions that<br />
affect children<br />
Governments must do all they can to make sure every child can enjoy<br />
their rights<br />
Every child has the right to life. Governments must do all they can to<br />
ensure that children survive and develop to their full potential.<br />
Governments must support parents by giving them the help they need,<br />
especially if the child’s parents work.<br />
Governments must provide extra money for children <strong>of</strong> families in<br />
need.<br />
Every child has the right to a standard <strong>of</strong> living that is good enough to<br />
meet their physical, social and mental needs. Governments must help<br />
families who cannot afford to provide this.<br />
20 Chapter 5 <strong>of</strong> the Background Report considers a number <strong>of</strong> individual measures – changes in child<br />
benefit, changes to tax credit and the uprating <strong>of</strong> benefits, and the benefit cap in more detail.<br />
21 These changes include benefits (changes to <strong>Child</strong> Benefits, Income Support, Jobseekers<br />
Allowance, Council Tax Benefits etc); changes to the tax credit system; changes to income tax and<br />
National Insurance contributions system; changes to the indirect tax system (particularly the increase<br />
in standard rate <strong>of</strong> VAT from 17.5% to 20% and reductions in taxation <strong>of</strong> road fuels in real terms); the<br />
introduction <strong>of</strong> Universal Credit (compared with the April 2015 rates for the tax credit and benefits that<br />
it replaces).<br />
Office <strong>of</strong> the <strong>Child</strong>ren’s Commissioner: <strong>Child</strong> <strong>Rights</strong> <strong>Impact</strong> <strong>Assessment</strong> <strong>of</strong> <strong>Budget</strong> <strong>Decisions</strong><br />
June 2013 16