Mick Wallace (Wexford, Independent)
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Question 112: To ask the Minister for Finance if he has considered undertaking an equality audit of Budget 2012, with a particular emphasis on gender, in order to assess the ways in which the budget has impacted upon different sections of Irish society; if such an audit will be made available to the public; and if he will make a statement on the matter. [36525/12]

Mick Wallace (Wexford, Independent)
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Question 113: To ask the Minister for Finance if he intends to follow international best practice by undertaking gender impact assessments during the development of Budget 2013; if gender impact assessments of Budget 2012 will inform Budget 2013; if such assessments will be made available to the public; and if he will make a statement on the matter. [36526/12]

Mick Wallace (Wexford, Independent)
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Question 114: To ask the Minister for Finance the reason the tax increases and public expenditure cuts which made up Budget 2012, impacted differently on men and women; and if he will make a statement on the matter. [36527/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 112 to 114, inclusive, together.

With regard to budgetary matters, when focusing on the primary objectives of reducing the deficit and returning the public finances to a sustainable level, it has been of vital importance to the Government to ensure that the adjustments made are spread in as fair and equitable a manner as possible, while also seeking to minimise their negative impact on economic growth.

The Deputy should be aware that the Programme for Government does contain a clear commitment requiring all public bodies to take due note of equality and human rights in carrying out their functions. I would also remind the Deputy that the State and its bodies take the provisions of equality legislation into account in the development and delivery of its policies and services.

Furthermore, the Cabinet handbook requires that Government memoranda indicate clearly, as appropriate, the impact of a proposal for, amongst other things, gender equality, persons experiencing or at risk of poverty or social exclusion and people with disabilities.

With regard to the impact of tax increases in Budget 2012 , I am not aware of the analysis that the Deputy is relying on for his assertion that tax increases impacted differently on men and women. Issues related to public expenditure are a matter for my colleague, the Minister for Public Expenditure and Reform.