Briefing Note (BN74)

A survey of UK local government finance

Date: 31 July 2007
Authors:
DOI: 10.1920/bn.ifs.2007.0074

This document provides an overview of the current system of local government finance in the UK. It outlines the structure of local government, summarises the composition of local authority spending, and describes in detail how the spending is financed. It concludes with a brief discussion of options for reform.