For health and elderly care, only differences in age and gender are accounted for the allocation of these services to individuals and elements in these programmes which are targeted toward poorer income groups are not accounted for in this type of imputation. Therefore, the analyses presented below in Section 8.3 can only provide a rough estimate and guideline for the redistributive impact of publicly provided services on the distribution of household incomes. Only in the Nordic countries, the Netherlands and the United Kingdom, in-kind benefits are somewhat more targeted to the lower income groups.