42 As for the policies and measures undertaken by the Ministry of Education to implement the right to education, public revenues in 2020 budget was estimated at (8,698) million shekels. The total value of current expenditures, net lending, medical referrals and development expenditures was estimated at (17,687) million shekels. The value of expenditures was 1,400 million shekels, and the budget deficit was estimated at about (50%). The Palestinian government, within emergency budget of the Ministry of Education, did not take into account the Ministry’s needs to respond to the Corona pandemic, which mainly requires financial resources to ensure safe and comprehensive access to educational opportunities for all students through the implementation of the back-to-school plan. This was according to the health protocol for the return of students to schools, as part of the adaptation to the pandemic stage, and this, in turn, will negatively affect the implementation of the right to education. In the same context, and with the exception of the principles around which the emergency budget was built for “providing a safety net for people with low incomes and marginalized groups,” it was noted that the Palestinian government had not issued any decisions related to allocating financial budgets to implement the right to education for people with disabilities. When reviewing the official website of the Ministry of Education, we found no published, clear and specific measures or procedures to protect the rights of persons with disabilities who are enrolled in public schools, to education. Especially for the part related to distance education, within the blended education policy adopted by the Ministry, based on the decision of the Council of Ministers in Its meeting No. (64) on July 6, 2020. ICHR recommends the following: • The need for the government to increase the financial resources allocated to the Ministry of Education, specifically the item related to development expenditures. This would enable the ministry to fulfill its obligations in implementing the Return to School plan in light of the continuation of the Corona pandemic, and to implement the health protocol for the return of students to schools, including sterilizers, cleaning tools and other prevention requirements. • The need for the government to take a number of decisions to reduce the amount of value-added tax on all goods and services related to distance education. This especially applies to those related to the use and possession technology, as this would support the government’s directions to success and increase the effectiveness and impact of distance learning, and the adoption of technology in education. • The necessity for the Ministry of Education to, immediately, complete the provision of the required technologies that respond to the needs of persons with disabilities to integrate them into the distance education system. The Status of Human Rights in Palestine