Downloads
![Image representing the file: comm22.pdf](/sites/default/files/output_url_files/comm22.pdf_0.jpg)
comm22.pdf
PDF | 3.16 MB
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.
Authors
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Stephen Smith
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Michael Ridge
Report details
- 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: 30 June 2024).
More from IFS
Understand this issue
![Ariel view of an English town](/sites/default/files/styles/square_desktop/public/2024-06/english%20town%20feature.jpg?itok=ri4Ol6m1)
Cuts to council services likely unless cost pressures abate – even with the biggest council tax increases for 20 years
21 June 2024
![Bins on a street](/sites/default/files/styles/square_desktop/public/2024-05/bins%20on%20street%20feature.jpg?itok=TYtPJEi2)
Council funding is a numbers game in which everybody is losing
13 May 2024
![New block of flats](/sites/default/files/styles/square_desktop/public/2024-06/block-of-flats.jpg?itok=dBLlRv-M)
Council tax needs urgent reform – not being frozen in time in 1991
6 June 2024
Policy analysis
![Rural town](/sites/default/files/styles/square_desktop/public/2024-05/Uk%20rural%20town%20feature.jpg?itok=LRUo40qR)
Conservative plans to abolish the UK Shared Prosperity Fund to help fund a new National Service scheme would hit poorest parts of the UK
29 May 2024
![Holyrood, Edinburgh](/sites/default/files/styles/square_desktop/public/2024-02/Holyrood-government-building.jpg?itok=EUnRAJxH)
The IFS Scottish Budget Report – 2024–25
22 February 2024
![Central Edinburgh](/sites/default/files/styles/square_desktop/public/2024-02/Edinburgh%20feature.jpg?itok=MEbRaYsA)
Scottish Budget: Tax and spending in 2024–25
6 February 2024
Academic research
![Journal Article Cover](/sites/default/files/styles/portrait/public/2024-03/Fiscal%20Studies%20-%202023%20Vol%2044%2C%20Issue%202_Page_1_0.jpg?itok=mnZSeyzY)
Unfunded mandates and taxation
14 March 2024
![Parking meter](/sites/default/files/styles/square_desktop/public/2022-08/Parking%20meter.jpg?itok=F4HMTLP8)
What’s happened and what’s next for councils?
7 October 2021
![Journal graphic](/sites/default/files/styles/portrait/public/2022-06/IFS-journal-graphic.png?itok=H2wvbfa9)
Financing local police spending in England and Wales: fiscal federalism in practice
Since 1995, police forces in England and Wales have been able to raise revenues locally to supplement grants from central government.
21 February 2020