This expert report for the UK Covid-19 Inquiry written by IFS Associate Director David Phillips explains how devolved and local governments are funded, and how these funding arrangements were adapted during the Covid-19 pandemic. It then assesses the performance of these arrangements and draws lessons for responses to future pandemics and national emergencies.
Authors

Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Resource details
- Publisher
- Institute for Fiscal Studies
Suggested citation
Phillips, D. (2025). Devolved and Local Government funding – actions taken and lessons learned. London: Institute for Fiscal Studies.
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