E/C.12/GBR/CO/6
permissive rules on corporate tax are affecting the ability of the State party, as well other
States, to meet their obligation to mobilize the maximum available resources for the
implementation of economic, social and cultural rights (art. 2 (1)).
17.
The Committee recommends that the State party:
(a)
Conduct a human rights impact assessment, with broad public
participation, of the recent changes introduced to its fiscal policy, including an
analysis of the distributional consequences and the tax burden of different income
sectors and marginalized and disadvantaged groups;
(b)
Ensure that its fiscal policy is adequate, progressive and socially
equitable and improves tax collection so as to increase resources available for
implementing economic, social and cultural rights;
(c)
Take strict measures to tackle tax abuse, in particular by corporations
and high-net-worth individuals;
(d)
Intensify its efforts, in coordination with its Overseas Territories and
Crown Dependencies, to address global tax abuse.
Austerity measures
18.
The Committee is seriously concerned about the disproportionate, adverse impact
that austerity measures introduced in 2010 are having on the enjoyment of economic, social
and cultural rights by disadvantaged and marginalized individuals and groups. The
Committee is concerned that the State party has not undertaken a comprehensive
assessment of the cumulative impact of such measures on the realization of economic,
social and cultural rights in a way that is recognized by civil society and national
independent monitoring mechanisms (art. 2 (1)).
19.
The Committee reminds the State party of its obligations under the Covenant
to use the maximum of its available resources with a view to progressively achieving
the full realization of economic, social and cultural rights. The Committee draws the
State party’s attention to the recommendations contained in its open letter of 16 May
2012 to States parties on economic, social and cultural rights in the context of the
economic and financial crisis, with regard to the criteria for austerity measures. Such
measures must be temporary, necessary, proportionate and not discriminatory, must
not disproportionately affect the rights of disadvantaged and marginalized individuals
and groups and respect the core content of rights. In that context, the Committee
recommends that the State party review its policies and programmes introduced since
2010 and conduct a comprehensive assessment of the cumulative impact of these
measures on the enjoyment of economic, social and cultural rights by disadvantaged
and marginalized individuals and groups, in particular women, children and persons
with disabilities, that is recognized by all stakeholders.
Legal aid
20.
The Committee is concerned that the reforms to the legal aid system and the
introduction of employment tribunal fees have restricted access to justice in areas such as
employment, housing, education and social welfare benefits (art. 2).
21.
The Committee recommends that the State party review the impact of the
reforms to the legal aid system with a view to ensuring access to justice and the
provision of free legal aid services, in particular for disadvantaged and marginalized
individuals and groups. The Committee takes note of the information provided by the
State party on the ongoing review of the employment tribunal fees and recommends
the elimination of such fees.
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