Topic: Local government finance

Showing: Essential Guides

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Business rates

22 Jan 2018

This guide looks at business rates both as a tax and as a source of funding for local authorities. It is divided into two parts: Part I describes the system as it is currently constituted across England as a whole; Part II looks at the programme of reviews, policies and pilots that the government has been undertaking since December 2013.


Financial sustainability

22 Apr 2016

The main section of this essential guide outlines different approaches that can be employed to put services on a sustainable financial footing. These can be implemented individually, but are most powerful if they are combined. The narrative for each approach contains numerous case studies. This is intended to inspire readers with ideas as to what could be possible in their area.


How Services are Funded

12 Nov 2014

It is well known that local authority budgets are experiencing a period of unprecedented pressure. However, it is rare to find someone with a good understanding of the nature of this pressure. There is no shortage of data on local authority budgets, but few people are sufficiently familiar with it to carry out meaningful analysis, even within the local government world. This Essential Guide tries to unpack much of this.


Local Audit and Accountability Act

12 Apr 2014

The Local Audit and Accountability Act 2014 completed its passage through both Houses of Parliament and received Royal Assent on 31 January 2014. This guide describes the background to the Act, the provisions of the Act and the new local audit framework.


Whole-place Community Budgets

12 Jul 2013

The policy agenda behind community budgets is, of course, not new. For over twenty years central government and local government have preached joined up government: to break down departmentalism and to bring together budgets around people and places rather than functions, organisations and structures. This guide brings together a series of LGiU briefings on community budgets.


Local Government Finance Act

12 Feb 2013

The guide is a ‘plain-English’ guide to the The Local Government Finance Act 2012, which completed all of its parliamentary stages in both houses and received Royal Assent on 31 October 2012.