Re: There we go again
"I would hope that it would be seen taking away money away from the PHE budget."
It would be seen as that. And political suicide for the ICO.
Perhaps a compromise would be for the ICO to appoint a consultant of their own choice to do the impact statement for them and fine them the cost of that. It wouldn't be effectively taking away the budget if it was used to do what should have been done out of the budget in the first place.
In an ideal world failure to fulfil such an obligation by a public servant would be dealt with as a disciplinary matter. It doesn't seem likely that somebody low down would have been told to produce an impact statement and failed to do so; more likely that somebody higher up failed - inadvertently or otherwise - to instruct anybody to do so. It's a very long time since anyone in that position was disciplined.
On the whole, however, I'd prefer them to take a punish the official approach. It would send a message to both public and private sectors, especially to the latter that if you fold the company we'll just come after you.