Central government acknowledges the local government finance system is complex and outdated, with long-standing plans for reform not having taken place.75 In autumn 2024 government committed to reforms over the medium term. Alongside confirming the reintroduction of multi-year funding settlements from 2026–27 and funding simplification, it launched consultations on local audit and local authority funding reform in December 2024.76 At the same time, government set out its vision for local government reorganisation, with initial proposals for reorganisation from local authorities sought by March 2025.77