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The Summary: Analysis & Evidence page captures key data and information on each of the policy options considered, including on benefits, costs, and effects. See the completed example.
The Evidence Base should include a mixture of narrative, analysis and research that support the answers given on the summary pages of the Impact Assessment template.
It is particularly important that the Evidence Base should show how the headline costs and benefits have been generated, by clear and transparent presentation of figures. The balance of economic, social and environmental costs and benefits should emerge clearly from this presentation. Use of disaggregated figures should help readers gain a better understanding of the costs and benefits of the policy options that are presented in aggregated terms on the summary pages of the Impact Assessment. It may also be useful to present a summary table that compared the main costs and benefits of the various options considered.
The information must stand up to external scrutiny – i.e. it should be accessible to the lay reader, and external parties with an interest must be able to contest the data. It should also be consistent with the Treasury's Green Book guidance on appraisal and evaluation.
There is significant discretion for departments and regulators as to how to set out the Evidence Base. However, a maximum length of 30 pages is recommended, in order to aid the lay reader and external parties with an interest. Using headings and clear drafting and avoiding repeating material that is presented elsewhere, such as in explanatory notes or explanatory memoranda, would also assist in ensuring the Evidence Base remains a focused document, supporting the summary pages.
At stages when a number of options (each with its own Summary: Analysis & Evidence page) are being considered, there should be a single Evidence Base addressing clearly all of the options. At later stages of the impact assessment (e.g. Final Proposal stage), while the focus should be on the costs and benefits of the preferred option, it may also be useful to compare this against other options considered.