HM Treasury told us how the shift to prevention takes time and needed to be done gradually.39 We challenged HM Treasury and MHCLG on how the spending review and local government finance settlement would support this shift and incentivise prevention.40 HM Treasury told us that spend was not the only way to incentivise prevention, but that regulation and tax played an important role - such as regulation on smoking and the soft drinks levy. HM Treasury highlighted three aspects of the spending review that are designed to shift spending from “downstream to upstream prevention”. First, the introduction of multi-year settlements to invest upfront; second, a focus on policies for prevention which will pay dividends in future years; and third, investing upfront to shift to prevention which can save money in later years of the spending review.41