Public sector

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.

How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?

We present the first consistent estimates of what has happened to Ministry of Justice funding since the early 2000s and put these changes in context.

English councils’ core spending power set to increase 3.8% in real terms next year, but increases will vary hugely across the country.

A new, up-to-date system for allocating funding between councils is vital, and reforms must align with the broader vision for local government.

We examine the challenges facing public services and the Chancellor’s public spending options at the forthcoming Budget and Spending Reviews.

The new Chancellor faces a difficult fiscal inheritance. Her choices on tax and spending at this first Budget could define the rest of the parliament.

David Phillips gave this presentation on local government finances to the House of Commons Library Social Policy training day in October 2024.

Over a fifth of government spending goes on pay. We examine recruitment and retention challenges which mean that pressures could mount going forward.

David Phillips gave this presentation on local government finances to Office for Local Government (OfLoG) staff in September 2024.

David Phillips gave this presentation on local government finances at a Pixel Financial Management conference in September 2024. 

David Phillips gave this presentation on local government finances at an LGIU conference in July 2024.