Is the UK tax system effective in supporting disabled people?

In 2020-21, some 22% of people in the UK reported a disability. The impacts of different impairments are hugely variable but for many disabled people – and their families – they may be profound, including limitations on the ability to work; and the need to meet considerable additional costs. The UK benefits system is the most substantial source of public financial support for disabled people and their carers - alongside a range of public services. Separately, UK tax legislation contains nearly 40 reliefs spanning multiple taxes for eligible disabled taxpayers. The rationales for these reliefs vary: for example, some mitigate tax costs to assist with meeting ‘costs of disability’; others seek to eliminate discrimination; or facilitate an intended ‘after-tax’ result from a compensation claim or benefit payment. Against this backcloth, this thesis seeks to answer the question ‘Is the UK tax system effective in supporting disabled people?’. In answering this question, the thesis does not seek to evaluate the nature and extent of general redistribution to disabled people: its focus is on the effectiveness of the existing range of tax reliefs, together with ease of tax compliance and administration for disabled people and those who support them. It draws upon comparative analysis with four other countries to identify areas where alternative – or additional reliefs – may be effective in achieving policy intent. This thesis finds that the position is variable: many tax reliefs work smoothly and deliver meaningful results; others have limited effects, suffer from implementation issues, or are overly-complex. Whilst taxing authorities have made considerable progress in improving system access and compliance for disabled people, it seems that more can be done. The thesis makes a number of recommendations for modifications, further research, or the consideration of alternative reliefs to achieve overall policy intents

Analysis of U.S. Senate Web Sites For Disability Accessibility

U.S. federal government web sites have increased significantly the level of services and information offered to various internal and external stakeholders. The Workforce Investment Act of 1998 amended Section 508 of the Rehabilitation Act of 1973, which complemented the intent and aims of the 1990 Americans with Disabilities Act (ADA). As a result, federal agencies and departments were mandated to provide disabled stakeholders with access to key information from federal web sites. However, since this enactment, some federal web sites still do not meet fully the legal requirements to accommodate users with disabilities. Additionally, web sites of members of the U.S. Congress technically do not fall under regulation. Without regulation, non-adherence to accessibility standards by congressional web sites may result in poor or ineffective utilization by citizen consumers or other stakeholders with disabilities. The purpose of this study is to examine the accessibility statistics for a pseudo-random sample of 50 web sites of U.S. Senators. The main web page of each site was evaluated with an online web site analysis software tool – Truwex. Three factors were used to gauge the level of accessibility: criteria based on Section 508, WCAG 1.0 standards, and WCAG 2.0 standards. Results suggest that the vast majority of the U.S. Senate web sites do not meet the federal legal guidelines that otherwise are imposed on other U.S. governmental agencies and departments. Many of the sites contain consistent patterns of non-compliance, and some minor changes could result in increased accessibility for disabled stakeholders

Regulatory Compliance and Web Accessibility of UK Parliament Sites

This research seeks to review whether web accessibility and disability laws lead to strong compliance among UK e-government web sites. This study samples 130 sites of the UK members of Parliament using an online accessibility testing tool and determines if the site design complies with disability laws and Web Content Accessibility Guidelines (WCAG). Awareness is raised about issues disabled users face when attempting to use UK e-government sites. A discussion of UK and international disability law is reviewed in light of web accessibilty: the UK’s Disability Discrimination Act (DDA) of 1995 and the UN Treaty on the Rights of the Disabled. Although these mandates aim to provide equality in access to web sites for people with disabilities, the results of this study show that total openness of these sites is not widespread and the mere existance of laws does not guarantee compliance

Analysis of UK Parliament Web Sites for Disability Accessibility

The growth of the Internet has led to an increase in the number of public services offered by U.K. government entities on their Web sites. A variety of consumers use e-government sites, and those individuals with disabilities are guaranteed the same access government sites under the U.K.’s Disability Discrimination Act (DDA) of 1995. This law provides equality in access, and implements penalties for non-adherence to the law. Industry standards also exist which helps site developers to create better site accessibility. However, despite both standards and legal regulations, total openness of sites for people with disabilities is still not widespread. The purpose of this study is to examine the level of accessibility of a randomly selected sample of 130 members of the U.K. House of Commons. Each site was analyzed using an online software tool –Truwex - to determine if they met industry Web Content Accessibility Guidelines (WCAG) levels 1.0 and 2.0 standards and DDA law. The results showed that the majority of the sites did not meet either guidelines or legal mandates. Many of the sites displayed similar precedents when it came to the types of non-compliance, and could easily improve compliance with minor changes

Combating e-discrimination in the North West - final report

The Combating eDiscimination in the North West project examined over 100 websites advertising job opportunities both regionally and nationally, and found the vast majority to be largely inaccessible. Professional standards, such as using valid W3C code and adhering to the W3C Web Content Accessibility Guidelines, were largely not followed. The project also conducted interviews with both public and private sector web professionals, and focus groups of disabled computer users, to draw a broader picture of the accessibility of jobs websites. Interviews with leading web development companies in the Greater Manchester region, showed that there is a view there should not be any additional cost in making websites accessible, as the expertise to create a site professionally should be in place from the start, and that accessibility will follow from applying professional standards. However, through the process of trying to create a website for the project, with such a company, it was found that following professional standards is not sufficient to catch all the potential problems, and that user testing is an essential adjunct to professional practice. The main findings of the project are, thus, that: • Most websites in the job opportunities sector are not following professional standards of web development, and are largely inaccessible • Professional standards of web development need to be augmented with user testing to ensure proper accessibility

Accessing emergency rest centres in the UK - lesson learnt

Emergency rest centres (ERC) are premises that are used for the temporary accommodation of evacuees during an emergency situation. They form an important part of emergency response, by providing a focal point for receiving people and providing food, shelter, information and support. The Disability Discrimination Act 2005 creates a legislative right for ‘reasonable’ access to goods and services for disabled people. This legislation does not differentiate between emergency and non emergency situations which means that those with a responsibility for emergency planning need to consider the accessibility of ERCs. This article examines ERC provision and reviews access for disabled people. It focuses on a study of three ERCs that were established in different local authority areas within the Yorkshire and Humber region in the UK during a flooding event on 25th June 2007. While uncovering many instances of good practise, the results from the research also identified a number of lessons to be learnt, in particular it was noted that the main barriers to access were encountered with: • Facilities and elements that did not comprise part of the buildings normal operation, such as the provision of bedding, medical assistance and effective communication; and • Facilities that would not normally be expected to be used to the extent, or duration, whilst the emergency rest centre was in operation, such as the provision of adequate welfare facilities. The research also noted that Civil Protection Legislation within the UK contains limited instruction or guidance to those with responsibility for Emergency Rest Centre provision. This provides little impetus for Emergency Planners to consider the needs of disabled people. This research has broad implications for local authorities and national government representatives. It identifies a need for those with responsibility for emergency planning and response to strengthen their knowledge of disabled people, and to adopt a more holistic approach to the provision of emergency planning and response