The report, conducted by a group at Queen's University Belfast, makes a series of recommendations.
The Department of Finance's report also described services for people seeking to change their gender as "severely lacking".
It recommended that any policy change should take into account "the physical and mental health consequences of undergoing the gender recognition process, with the aim of supporting applicants to navigate the process safely". There are also concerns about access to women-only spaces and services, including hospital wards and refuges.
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