United Kingdom publications

Gaming the Cuts: Local government in 2018

Local authority decision makers in the UK are attempting to bridge a widening financial gap. Against this backdrop this report sets out the potential implications of future spending reviews out to 2018. The purpose is not to add more detail to an already fatalistic picture but to recommend new policies and approaches that can be applied to future fiscal challenges.

At risk? Dealing with failure

No government wants a provider of public services to fail. But as public services are opened up to more competitive pressures, it is likely that under performance will no longer be hidden and provider failure will then appear to occur more frequently.

Brave new world? Different ways of working

Today’s pressures will significantly impact on the way public services are delivered in future, whether by public sector organisations or by a mix of other providers. Here we examine how public sector organisations need to re-define their purpose and future ways of working by becoming more agile and managing demand more effectively.

Opening out? New approaches to service delivery

The UK Government has committed to opening up public ervices to a diverse range of providers competing to offer a better service for users. But why is opening up public services to new providers such a priority? Does a new market for ‘public service partnerships’ exist yet? Here we discuss the implications for the partnership models needed to deliver public services.

Good growth for cities: Our report on economic wellbeing in UK urban areas

This PwC publication from Sweden explains why e-services can be used by public administration individuals and institutions alike to dramatically improve society’s capacity for development and innovative capacity.

Under Pressure: securing success, managing risk in public services

PwC's practical guide to coping with the pressures of austerity, rising demand and public sector reform

The agile council

This PwC publication discusses why creating an “agile” UK council model is critical to the current and future success of the organisation and looks at the environment councils are operating in and five steps to becoming an agile organisation.

Now what next for Eurozone? Potential outcomes for 2012

While we, nor anyone else, are in a position to know what will happen, businesses should monitor developments carefully. There is a wide range of potential outcomes and ensuring contingency plans are in place is a prudent course of action.

Above the parapet

Above the Parapet: Where Finance needs to position itself in the public sector continues PwC’s research into the role of Finance in the public sector, examining the trends, issues and the changing environment faced by finance directors.

Hidden potential: fulfilling the economic potential of mid-sized cities

A report from Centre for Cities, PwC and Sunderland City Council reveals that mid-sized cities have the potential to create more jobs if they can invest in reconfiguring their centres

The (local) state we're in

Our second annual survey finds that UK local authorities have successfully delivered against an ambitious programme of financial savings over the last year, without any marked reduction in the quality of frontline services

Helping a lost and forgotten generation

This is the latest of our NI Futures series, in which we examine a range of public policy issues that are central to Northern Ireland’s (NI) future prosperity and wellbeing.

A question of quality: Citizens Jury on quality in the NHS - Full report

As part of our contribution to the debate on improving the quality of care in the NHS, PwC commissioned BritainThinks to convene a Citizens’ Jury. The Jurors were able to arrive at strong, well-considered and thoughtful recommendations with a real shift in perspective from personal consumers of healthcare services to citizen ambassadors for the nation.

Valuing social impacts: Should government pay for results?

An approach to measuring and valuing social impacts and practical steps to achieve wider adoption of Payment by Results schemes by Departments.

Helping economic take off: Devolving Air Passenger Duty

This edition discusses the effects of the Chancellor's Autumn Statement on 29 November, which confirmed a substantial rise in Air Passenger Duty (APD) in 2012, and what the future for the Northern Ireland leisure and business travel will be.

Good growth index - Our report on economic wellbeing

One of the toughest questions for today's governments is how to achieve balanced economic growth that is financially, socially and environmentally sound.

How will the wealth of the baby bust generation compare with that of the baby boomers?

This report explores how the 'baby boomer' and the 'baby buster' generations differ in economic fortune, even with a similar career paths and life histories.

Spending Review: One Year On

One year ago the Coalition announced unprecedented levels of public spending cuts. Since then Government has focused on dealing with the deficit and implementing the spending cuts programme.

The (local) state we're in

This report sets out the findings from an online survey of Local Authority Chief Executives and a national online poll with 2,013 members of the public.

Delivering the Information Revolution: From vision to reality

This Talking Points publication explores what needs to happen to turn the "Information Revolution" in the NHS vision into reality.

"Where next?" Housing after 2015: Creating a sustainable housing investment model

Publication looks at how housing associations can help create and fund a new, sustainable rented housing market offer to deliver the housing England needs for the longer-term

Out in the open: Delivering Public Service Reform

Rising demand for public services, tightened budgets and the need for a leaner, more efficient public sector mean public service reform is high on the Coalition’s agenda.

A leader for all seasons? – Why clinical commissioning groups need different leadership for different times

As the transition to clinical commissioning gathers pace, a big issue for clinical commissioning groups is choosing the right leader.

Time to choose: Decision-making in an age of fiscal austerity

All of the political parties now agree - spending cuts and tax rises will be needed to address the UK's public sector debt mountain.

Funding tomorrow's care – Practical implications of the Dilnot Commission proposals

On July 2010 the Government set up the independent Commission on Funding of Care and Support, chaired by Andrew Dilnot, to develop solutions on how to 'achieve an affordable and sustainable funding system for care and support, for all adults in England, both in the home and other settings.'

How sustainable are the UK public finances in the long run?

Raising the retirement age alone is not sufficient for long term UK debt sustainability. This article argues that reducing UK public debt to pre-crisis levels in the long run will require additional tax rises and/or spending cuts of around £20 billion by 2020 in addition to moving the state pension age up to 70 by 2046.

Selling HS2 - Delivering a return on Government's investment

The Secretary of State for Transport, Philip Hammond recently confirmed that it is the UK government’s intention to sell High Speed 2 (HS2) once built.

Creating auditor choice

Following the announcement of the demise of the Audit Commission, this Talking Points considers what role audit plays in the public sector today and explores what the benefits of auditor choice will be to public sector organisations and the public at large.

Making the most of HRA reform

Earlier this year the government announced radical changes to the way rental incomes from social housing are collected. These changes will give councils control of over £300 billion of rental income and make them responsible for deciding how they use it to meet their local housing needs.

Is PFI Working?

The real problem with PFI is not the one we're hearing about in the press. The procurement process means that PFI deals are structured and signed under significant public sector scrutiny.

Stepping up

Stepping up : The challenges for Finance in the public sector continues PwC's research into the role of Finance in the public sector.

Cash Convergence: Enabling choice and independence through disability benefits and social care

This report, from the Strategic Society Centre, asks: what is the best way to support individuals to achieve independence, well-being, choice and control through disability benefits and social care. The report develops ten ideas to make Attendance Allowance and social care work better together.

Telecare Ready: creating a universal entitlement to telecare

Telecare Ready: creating a universal entitlement to telecare is the seventh installment in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

Making your property work harder

With local government facing funding cuts of around 26%, there is an expectation that they find savings from property while protecting the front-line.

Delivering a National Care Fund: How would a public-private partnership work?

Delivering a National Care Fund: How would a public-private partnership work?is the fifth in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

Implications of the bribery act for higher education

Bribery has traditionally not been considered a high management risk for Higher Education Institutions (HEIs). Recent changes in UK law however, mean a rethink is needed. This Talking Points outlines some of the new risks facing HEIs and the ways in which these may be addressed.

Infrastructure investment in the wake of crisis

Our latest Talking Points publication argues for continued investment in infrastructure, despite the global financial crisis.

Sustaining an affordable asset base for UK plc

Our latest Talking Points publication looks at how government invests in the UK's infrastructure, and the possibilities for extending this to other parts of the public sector.

Rebalancing the economy: prospects for the North

This report by the Smith Institute, in association with PwC and Newcastle University provides a detailed analysis of past and present policies to tackle regional inequalities.

Immediate Needs Annuities: Their role in funding care

Immediate Needs Annuities: Their role in funding care is part of a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

Gone for good? Pre-funded insurance for long-term care

Gone for good? Pre-funded insurance for long-term care? is the third in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

What has your contract done for you lately?

Taking the right approach to contracts is one essential aspect of delivering significant Government savings.

Juggling competing demands

The Browne Review and the outcome of the recent government spending review, as well as changes to the current legislation on Higher Education funding, are now being addressed across each part of the UK, resulting in a seismic shift for the Higher Education sector.

Charging ahead: Should government charge for more?

With the Coalition facing the dual challenge of reducing the deficit and implementing public service reform, should government charge for more services?

Inheritance tax: Could it be used to fund long-term care?

Inheritance Tax: Could it be used to fund long-term care?, January 2011, is the second in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

Business as Usual? - The need for radical change to the delivery of economic policy

The economic recovery in Northern Ireland is weak and lacklustre. So what can the government do?

New realities for construction

Key challenges and opportunities have emerged for construction following the Comprehensive Spending Review (CSR), and there are a number of areas where the sector must respond positively.

Delivering a National Care Fund: How would a public-private partnership work?

Delivering a National Care Fund: How would a public-private partnership work? is the fifth in a ten part series from the Strategic Society Centre, with support from PwC, alongside BUPA, Age UK and Tunstall. This series is exploring practical solutions for financing social care in the UK.

Hard times, new choice

This publication considers how housing associations should operate, be funded and regulated in the future, and calls for a new contract to be struck between government and housing associations

Government Futures: Corporation Tax - Game changer or game over?

In this publication we ask if low Corporation Tax is the gamechanger for today's Northern Ireland that Ray McSharry perceived it to be for the Republic of the 1980s – or is it game over for cutting headline rates and, if so, what else is out there?

Build and Beyond: The (r)evolution of healthcare PPPs

The potential market for PPPs is significant. Over the next ten years, $70 trillion dollars will be spent globally on healthcare delivery and infrastructure, much of it funded by taxpayers.

A vision for funding adult social care

A new publication from the Strategic Society Centre, with support from PwC as well as BUPA, Age UK and Tunstall, seeks to provide a long term vision for adult social care funding. This is the first of a series of publications on the funding options for social care in the UK.

Why IFRS?

From March 2011, all local authorities in the United Kingdom will have to change their accounting to an IFRS basis. Many authorities have placed a disproportionate focus on the obvious technical aspects of the change, but this narrow view may restrict sight of the potential benefits that IFRS can bring to an organisation.

Getting started with GP commissioning

From 2013, GP practices will be expected to work together as consortia in local areas, and in partnership with other health care professionals and local authorities to commission services

The future of retirement in a transforming workplace

People are living longer, healthier lives, bringing a number of challenges. A public debate is required, alongside action from Government, employers and the financial services industry

Assertive citizens: New relationships in the public services

A Social Market Foundation report produced in partnership with PricewaterhouseCoopers LLP examines how the rise in "assertive individualism" is affecting public policy in the UK and draws conclusions on how government can enable reform in a way which empowers users in their dealings with public services.

Who's accountable?

All parties appear to support greater localism but given the tendency to hold ministers accountable for all aspects of public service performance is it really possible for government to let go in our centralised political culture?

Capable Communities

This paper sets out the case for community empowerment, examines how this important agenda can move from the margins to the mainstream of the policy agenda, and reports on a poll of public attitudes towards greater citizen involvement in and responsibility for delivering services.

A hybrid carbon tax and trading scheme

A dramatic increase in low carbon investment is needed to avoid irreversible climate change - of the order of US$500 billion per year according to some estimates - and the UN expects that over 85% of this will come from the private sector. But the uncertainty and recent low prices seen in the carbon market are major barriers to gearing up investment.

Infrastructure finance: Surviving the credit crunch

What is the credit crunch, how has it affected the infrastructure markets, and what is the outlook for the future?

New partnerships for public services

The third sector makes a significant contribution to society, employing 650,000 people, and contributing nearly —9 billion a year to the UK economy with social enterprises alone. The sector has evolved at a rapid rate, assisted over the last decade by a determined push from Whitehall to create a more mixed economy for public service delivery.

The Perfect Storm

There is widespread agreement that there is an impending crisis in public sector finances. The impact on local government will be significant with many predicting a correction of between 25% - 30% of the cost base.

Towards a smarter state

A major debate about the role of the state has opened up in British politics that looks set to define and frame the policy agendas of the major political parties in the run up to the next general election and beyond.

Social Private Partnerships - Innovation in public service delivery

The last decade has seen a determined push by Whitehall to create a more mixed economy for public service delivery. The policy objective, has been to transform the UK's £79bn public service market by widening choice, lowering cost and radically improving service delivery.

A review of lending appetite for public private partnership financings

There has been a lot of speculation about the direction of project finance lending for PPP transactions in light of the current banking turmoil. Many have concluded that long term loans are no longer feasible in light of the capital and liquidity constraints the banks face. But is this true?

Meeting the infrastructure funding gap

The infrastructure finance markets across the globe are struggling with the same issue that is affecting individuals, companies and even governments: illiquid and expensive debt markets.

Expectations and Aspirations: Public attitudes towards social care

The future of social care has long been a topic of policy debate in the UK. Current social care arrangements are widely considered to be financially unsustainable, incoherent and unfair. However, despite the strong consensus for the need for change, policy on social care has stagnated.

Finance at the crossroads: The changing role of finance in government and the public sector

Finance functions in government and the public sector face one common and pervasive challenge - balancing competing demands of finance efficiency, compliance and control, and insight. In any organisation, finance must juggle with running efficiently, demonstrating value for money while establishing and maintaining effective controls to manage risk, and delivering real insight to the business.

A place at the top table

This publication continues PricewaterhouseCoopers' research into the role of Finance in the public sector, examining the trends, issues and the changing environment faced by finance directors across the sector.

Working longer, living better: A fiscal and social imperative

This generation is enjoying longer lives and longer periods of retirement than any of its predecessors. But these big changes also create a number of significant challenges, especially to the government's fiscal position through higher costs of state pensions, health and long-term care.

When Im 94: How to fund care for an ageing population

The Institute for Public Policy Research (ippr) and PricewaterhouseCoopers LLP (PwC) are working in partnership to consider how the future system of social care can be based on principles of fairness, sustainability and simplicity.

Tough times tough decisions

The recession may have reached its nadir but, for the public sector, major challenges are yet to come. There is widespread agreement that there is an impending crisis in public sector finances, and the impact on local government will be significant.

Paving the way

Vast segments of existing infrastructure in the developed world are becoming deficient and the demand for new infrastructure in developing economies is growing.

Appetite for Change

Business is looking to governments for leadership in establishing the behavioural change necessary to halt global warming, with a mixture of penalties and rewards that is most likely to encourage business to reduce its impact on the environment.

Taking care: Shaping the future of social care

As the demographic time bomb begins to tick, adult social care has finally become a political and social issue in Whitehall and beyond.

School workforce matters

School Workforce Matters reports that while Northern Ireland significantly outperforms the rest of the UK in terms of A-Level and top-end GCSE results, a long tail of under-achievement persists.

Lean and Green

We find ourselves in the midst of the most severe economic climate for decades. As a direct consequence, we will see a substantial reduction in Government expenditure over the next few years. At the same time, the Government is in the process of responding to climate change and other sustainable development objectives through a range of new regulations and policies.

Capable Communities: Towards Citizen-Powered Public Services

Everyone is talking about the 'Big Society' but much of the discussion to date has been abstract rather than practical.

Sectoral and regional impact of the fiscal squeeze

Nearly one million public and private sector workers are expected to lose their jobs by 2014/15 because of public sector spending cuts. And, some regions and industries will be hit harder than others.

The value of PFI: hanging in the balance (sheet)?

This publication looks at the impact of the Private Finance Initiative (PFI) in the light of the impending adoption of International Financial Reporting Standards (IFRS) by the UK Government from 2008/2009 onwards.

Dealing with (even more) debt

The UK public finances remain under severe strain. Recession has been more severe than forecast and the rising tide of public debt is worrying politicians, businesses, bond markets, credit rating agencies and taxpayers alike. Taking tough decisions on both tax and spending will be critical to turning the tide of debt.

Reforming public services and narrowing the fiscal gap

Exceptional times require exceptional responses. The UK's public finances are under severe strain due to the effects of the global financial crisis and the deepening UK recession.

Northern Ireland Government Futures: Bridging the Gap

Government Futures is a new series of articles on public policy in Northern Ireland from local, national and international PwC experts. The articles draw on PwC's experience of designing and delivering public policy in different countries and set out the challenges and opportunities for Northern Ireland

Hard times, more choices – A new framework to deliver 150,000 affordable homes

As the Government is proposing significant changes to affordable housing funding, alternative ways and new opportunities must be found to create more homes and dynamic communities.

Northern Ireland Government Futures: Making the most of devolution

Making the most of devolution – How Northern Ireland can maximise economic gain from the new coalition government

Fair care crisis

This publication outlines the results of a national survey of care provider’s views on the current challenges and the future shape of the elderly care market. The survey highlights the need for government to set clear policy and direction now to address the acute funding crisis facing the sector and for providers to go beyond their current plans and be more flexible in their business strategy to remain competitive.

Standardising processes, simplifying IT

Taking a fresh look at the way IT is delivered and designed is critical if costs are to be taken out of council's budgets and service standards maintained or enhanced during the public sector recession and forthcoming Spending Review.

Could public sector job cuts derail the recovery?

As expected, the June 2010 Budget announced a significant fiscal tightening including large real spending cuts. However, one of the concerns often raised about the current tentative UK economic recovery is that it might be derailed by the public sector job cuts that will be an inevitable consequence of this fiscal squeeze.

Time for action – freeing the front line

Given the unprecedented scale of cuts that have been announced across much of the public sector, a common vision and framework and strong leadership from the centre is needed to enable the significant structural changes that have to be made within and across shared services to protect front line services.

Local Housing Companies

In 2007, as the imbalance between the demand and supply of housing fuelled price rises, the Government launched a new delivery model - Local Housing Companies (LHCs) - with the objective of improving the accessibility and affordability of housing.

Weathering the Storm

The global economic downturn, the state of the public finances, uncertainty around future funding levels and priorities, and the risk that the sector will be targeted for spending cuts is increasing the possibility that some Higher Education Institutions (HEIs) will face greater financial challenges.

Managing in a Downturn - Delivering public sector change in a volatile market

Over the past months the impact of the credit crunch and the global economic slowdown on private companies and individuals has dominated the headlines. The UK economy now appears to have moved into recession, with falling output across most major sectors of the economy and rising unemployment.

No going back - Complex procurement beyond PFI

With the implementation of IFRS, PFI is being compared more carefully to other procurement strategies. PFI's rigorous risk identification and more certain outcomes mean it should still play a role. For unvarying, predictable projects, where risk can be taken by contractors, it will remain a key procurement approach.

Public debt sustainability: How exposed is the UK?

This paper analyses, and discusses the implications for UK fiscal policy, of the sustainability of UK public debt from two perspectives: a new PwC Fiscal Vulnerability Index, looking at a broad range of factors relevant to debt sustainability, together with an assessment of the degree of fiscal tightening required up to 2020 to achieve a sustainable long-term debt to GDP ratio.

How do you deliver Transport Value?

In anticipation of pending budget cuts, Local Transport Authorities need to look in more detail at what value transport brings to their communities and demonstrate the value gained from transport expenditure, beyond the more obvious tangible benefits, such as reductions in commuter times.

More for less - Towards innovative ways to bridging Northern Ireland's funding gap

No one should be in any doubt about the scale of the challenge facing the public sector over the coming decade. HM Treasury has forecast that without tax increases, annual public expenditure could have to fall by up to —35bn per annum.

Asset or Liability? Achieving operational efficiency for the public sector property portfolio

This opinion piece examines the case for collaboration to achieve the efficiencies required within and across the public sector estate. In particular, it explores how planning across geographical regions can enable the "joined up delivery" that contributes to efficiency.

Home Truths: Confronting the Funding Challenge

Home Truths: Confronting the Funding Challenge shines the spotlight on the scale and scope of the forthcoming funding cuts for affordable housing, and collects views on what can be done to bridge the funding gap as well as boost supply.

London Councils

New thinking is needed to meet the scale of the UK's fiscal challenge. Public services – particularly locally – still underperform in working effectively across organisational boundaries which impacts adversely on quality and outcomes. It also builds cost and inefficiency into the system.

Financial devolution for local growth

We have been working with the Centre for Cities to explore how these and other new financial tools can help unlock greater infrastructure investment - which is critical to securing sustainable growth in our cities and towns. This new survey captures the market's views and attitudes towards greater financial devolution in funding infrastructure investment.

Funding affordable housing - new options for housing associations?

Housing associations play an increasingly important role in today's housing market. They are leading suppliers of affordable homes, major partners in regeneration and estate renewal, and providers of a wide range of vital welfare services to the most vulnerable in our communities.

Getting the engine room right

The last decade has seen a dramatic increase in the complexity and range of decisions that local authorities need to make to deliver services that meet desired outcomes. The introduction of Local Area Agreements (LAAs) has put local authorities firmly in the driving seat of making decisions to improve services and quality of life in their communities.

Safeguarding our future: The aftermath of Baby P

Safeguarding the most vulnerable in our society is undoubtedly one of the most important roles that those in public office can perform. It is also a hugely complex area and one where the pendulum can swing from a focus on keeping all children safe to a focus on protecting children from abuse.

Northern Ireland Government Futures: Transforming School Leadership

Government Futures is a new series of articles on public policy in Northern Ireland from local, national and international PwC experts. The articles draw on PwC's experience of designing and delivering public policy in different countries and set out the challenges and opportunities for Northern Ireland.

Government Futures: Creating balanced economic development in Northern Ireland

Government Futures is a new series of articles on public policy in Northern Ireland from local, national and international PwC experts. The articles draw on PwC's experience of designing and delivering public policy in different countries and set out the challenges and opportunities for Northern Ireland.

The Commission on Long-Term Care Funding Options: A roundtable summary

The Commission on Long-Term Care Funding Options reports on a roundtable convened by the Social Market Foundation to draw lessons from the experience of previous commissions on long-term care funding and from previous commissions on other policy challenges, notably pensions.