The focus of this publication is to act as a guide to the practice of gender budgeting. It is not a first-step book. There are many publications which articulate the rationale for, the background to and the history of gender budgeting. This handbook assumes an understanding of gender, of the objectives of a gender equality strategy, of the ways in which gender inequality is manifest, of the need for structural change in order to tackle unintentional gender bias, of the basics of gender mainstreaming as a strategy to address gender equality. Gender budgeting, as a tool of gender mainstreaming, cannot be implemented without a grasp of these fundamentals. It is the case that some gender budget pilot initiatives have brought about a new or deeper understanding of gender for those involved. Nevertheless, adopting a gender budgeting strategy requires prior experience in addressing gender equality.