Government finances and spending

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

Shona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms

Our initial response to the Scottish Government’s budget for 2025-26.

The government has today published a policy statement outlining its plans for local government funding in England.

How is the NHS in Scotland performing, and what does this mean for the Scottish Budget?

The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.

This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Tax and spending will increase by a huge 5% of national income this decade, but most of that increase occurred under the last government.

With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.

Read all our analysis of the Scottish Budget for 2025–26.

Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared.

David Phillips gave this presentation to the CIPFA local government treasurers’ retreat confirmation.

Increases in taxes and borrowing are not costless and the spending plans after 2025-26 are unlikely to survive contact with reality.

We discuss the Chancellor's first Budget and what impact the changes could have.

IFS Director Paul Johnson responds to the overall picture for taxation, spending and the public finances in the Autumn 2024 Budget.

Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office