UK Government’s Guidance on Appraisal (commonly known as the “Green Book” in the UK)
Defines the process of assessing the costs, benefits, and risks of different options for achieving government objectives. It should be noted that this Green Book does not set these objectives or make policy decisions but provides a structured framework for developing evidence-based, objective and impartial advice for decision makers. This is supported by detailed guidance based on the Five Case Model as well as other supplementary guidance.
The Green Book is intended for those involved in developing, reviewing, or approval of proposals that utilize public monies. It is mandatory for the UK government to follow the Green Book and business case guidance. The principles contained within can be used to appraise other government interventions, such as tax. Additionally, these Green Book has been adopted by devolved governments in Scotland, Wales and Northern Ireland.