Local government finance

An assigned share of tax revenues will mean local areas share more in the rewards of growth – but also brings risks.

What does local government do, why are councils under financial pressure, and how might reform change the future of local services?

A new crop of councillors will face the same challenges – constrained funding, limited revenue-raising powers, and spending pressures and restrictions

What is council tax support? Who receives it and how much does it affect household incomes?

The government has announced changes to funding for English councils, and that it will compensate councils for 90% of historic SEND deficits.

Changes to English council funding over the next three years will help align funding with assessed needs – but challenges and issues remain.

David Phillips and Kate Ogden's presentation at the Local Government Finance Conference 2026

The government has confirmed a 16% cash increase in overall council funding over 3 years – and a big redistribution between areas.

An expert report for the UK Covid-19 Inquiry on devolved and local government funding during the pandemic

How will changes announced at Budget 2025 affect SEND spending in future? How can the government deal with historic deficits accumulated by councils?

An immediate response to announced changes to government plans for reform of the local government funding system in England

We assess the reasonableness of the approaches proposed by MHCLG, making recommendations for checks and potential improvements.

A presentation on the fiscal situation, implications for councils and upcoming council funding reforms.

A submission by IFS researchers to a government consultation on the approach to determining new funding allocations for local authorities in England.

The government’s proposed reforms to English local government funding will lead to big changes in councils’ budgets.

The government has today published a long-awaited consultation on reform of the local government funding system in England. 

IFS Senior Research Economist Kate Ogden writes in Municipal Journal about what the 2025 Spending Review will mean for public services and councils.

Measuring living standards using average household spending gives a starkly different picture of regional inequalities than using average income.

Scotland’s schools are relatively well funded. Falling pupil rolls and workforce planning represent both challenges and opportunities going forwards. 

A submission by IFS researchers Kate Ogden and David Phillips to a government consultation on the principles and objectives of council funding reform.