<p /> An assessment of the financial impact of introducing Personal Independence Payment (PIP) was published in the 2010 budget and subsequent fiscal events have updated the forecast spending on disability benefits. Additionally, there is an available impact assessment (published May 2012) examining the expenditure effects of introducing PIP for new adult claims and migrating existing adult DLA claimants, who satisfy the criteria for reassessment, to PIP, at the following link: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/220176/dla-reform-wr2011-ia.pdf To carry out new analysis would require substantial work which could only be carried out at disproportionate cost.