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In this commentary we describe in detail reforms taking place to local authority finances and analyse their effects on local authorities and local tax payers. The study includes the results of a major survey undertaken by the Institute of Revenues, Rating and Valuation of local authorities' experiences in introducing the administrative arrangements for the community charge.

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    DOI
    10.1920/co.ifs.1990.0022
    ISBN
    978-0-902992-93-1
    Publisher
    IFS

    Suggested citation

    Ridge, M and Smith, S. (1990). Local government finance: the 1990 reforms. London: IFS. Available at: https://ifs.org.uk/publications/local-government-finance-1990-reforms (accessed: 15 July 2025).

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