A survey of UK local government finance

A survey of UK local government finance
Document type
Briefing
Author(s)
Adam, Stuart; Emmerson, Carl; Kenley, Anoushka
Publisher
Institute for Fiscal Studies
Date of publication
1 August 2007
Series
The Institute for Fiscal Studies Briefing Notes
Subject(s)
Trends: economic, social and technology trends affecting business
Collection
Business and management
Material type
Reports

This item is only available to registered users

Register now or Log in

Your use of this content is subject to the terms and conditions of this portal

This briefing note provides an overview of the current system of local government finance in the UK.  Section 2 provides a description of the structure of local government in England, Scotland, Wales and Northern Ireland. Section 3 summarises the long-term trends in the importance of local government expenditure in the UK economy and the composition of current and capital spending. Section 4 describes the financing of local authorities, with a description of the income that they receive from central government (both general block grants and grants that are ring-fenced for certain services) and the income that they receive from user charges. The only significant local tax across Great Britain is council tax. This is described in Section 5 (which also contains a description of the recently reformed system of domestic rates in Northern Ireland). Council tax benefit is also described in Section 5. Given that reform of local government finance is a live issue in England, Scotland and Northern Ireland, Section 6 concludes with a brief discussion of options for reform.

Related to Trends: economic, social and technology trends affecting business

Follow the money: exploring the link between UK growth and workers' pay packets

Downloadable briefing note looking at the relationship between productivity and pay growth

From precarity to empowerment: women and the future of work

Downloadable paper on ensuring a fair future of work for women

Economic insecurity: the case for a 21st century safety net

Downloadable paper on how economic insecurity is experienced by workers

Business planning for Brexit

Downloadable IoD guide on preparing your business for Brexit

More items related to this subject