Government finances and spending

The report undertakes a review of the VAT system in Ghana with a view to making recommendations for future policy action.

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.

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

2025–26 will continue the substantial above-inflation increases in funding for English councils, but their costs have also been outpacing inflation.

Confusion is built into our approach to net zero. We need to be more pragmatic about whether emissions will genuinely be new. 

The government spent billions on support to help households with their energy bills in 2022–23. Could a better-designed package have saved money?

In-year top-ups mean big increases in Scottish NHS spending this year – but that means plans for 2025–26 now look relatively less generous.

How will the latest plans for spending in 2024–25 boost the amount that the Scottish Government has to spend next year and beyond?

How do changes in UK government revenues over time compare with what has been seen in other advanced countries?

This response to a UK parliamentary inquiry assesses how the Scottish Government is funded, including via the Barnett formula and Fiscal Framework.

"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.

Rising interest rates could put the government on track to miss its fiscal rules. What are the Chancellor’s options? 

If a recent rise in borrowing costs proved persistent, it will make it even harder for the Chancellor to continue to meet her main fiscal rule. 

Our latest report on education spending in England shows how further education has faced some of the deepest funding cuts across the education system.

This annual report contains our latest estimates of spending per pupil and resource challenges across different stages of education in England.

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

France’s failed budget highlights fundamental challenges with public debt, slow growth, and the need for significant reforms.

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.