'Since 1998, HM Treasury has undertaken some level of gender analysis, primarily in the context of the Budget. It has used analysis of tax incidence by gender when developing both Inland Revenue and Customs and Excise tax policy measures. .In the light of this experience, and reflecting a growing interest in gender budgeting amongst key external stakeholders and internationally (for example, work done at the UN and EU levels), it was decided to conduct a pilot project to test the feasibility and added value of gender analysis of expenditure.'