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Scheduled
Report details
Early 2021

Environmental tax measures

Tax measures which have an environmental impact act alongside government’s wider environmental objectives. As these objectives have become more ambitious, the role of the tax system may become more important. HM Treasury’s 2020-21 review into funding the transition to a net zero greenhouse gas economy explicitly plans to “consider the full range of government levers, … Read more

Early 2021

Administration of Welsh income tax 2019-20

Under the Government of Wales Act 2006 the NAO produces an annual report for the Welsh Assembly on HM Revenue and Customs’ (HMRC’s) administration of the Welsh rate of income tax. This year, we will report on HMRC’s estimate of the revenue attributable to Wales during 2019-20, following the introduction of the Welsh rates of … Read more

Early 2021

Defence: Improving Single Living Accommodation

Single Living Accommodation (SLA) is accommodation provided to single and unaccompanied service personnel, normally by means of a Mess or accommodation block. The effective management and maintenance of SLA is crucial to providing a suitable estate that meets both the needs of the Ministry of Defence (MoD) and service personnel, and secures value for money … Read more

Early 2021

Administration of Scottish income tax 2019-20

Under the Scotland Act 1998 the NAO produces an annual report for the Scottish Parliament on HM Revenue and Customs’ (HMRC’s) administration of Scottish income tax. This year we will be reporting on the calculation of the final revenue attributable to Scotland for 2018-19 under the Scottish income tax powers and HMRC’s estimate of the … Read more

Winter 2020/21

The UKRI’s management of the Industrial Strategy Challenge Fund

The Industrial Strategy Challenge Fund (ISCF) is a significant part of the government’s commitment to spend £4.7 billion on research and development over four years. The ISCF also supports the ambitions set out in the government’s Industrial Strategy. UK Research & Innovation (UKRI), established in April 2018, is responsible for implementing the ISCF, which is … Read more

Early 2021

Adult social care markets

There have been long-standing issues across the adult social care market, which COVID-19 has further impacted. These include increasing signs of market-stress, data limitations, and high staff vacancy rates and turnover levels. At the same time, there is an increasing demand for care due to an ageing and growing population with more complex needs, and … Read more

Spring 2021

Reducing carbon emissions from cars

Transport is the UK’s largest source of carbon emissions and the bulk of these come from cars. Government wants people to switch to cars that do not emit carbon dioxide to eliminate emissions by 2050. By 2030, government wants between 50% and 70% of new cars to be ultra-low emission (plug in hybrids), and by … Read more

Spring 2021

Support for children’s education during the COVID-19 pandemic

Towards the end of March 2020, as part of the measures taken to tackle the COVID-19 pandemic, schools closed to all pupils except vulnerable children and children of key workers. Some year groups returned to school in June, but most children did not return until September 2020. Therefore, for several months the majority of pupils … Read more

Spring 2021

Public Service Pensions

Public service pensions are a significant part of the pensions landscape in the UK. As at 31 March 2020 the major public service pension schemes had over 8 million members, including active and deferred members, and current pensioners. Most of the main public service pension schemes are unfunded, with benefits funded from current contributions on … Read more

Spring 2021

Improving the performance of defence equipment contracts

Over many years the NAO has reported on delays and cost overruns across significant Ministry of Defence (MoD) equipment procurement programmes, such as boats 4-7 of the Astute attack submarine (£1 billion over budget) and the Queen Elizabeth aircraft carriers (£2.75 billion over budget). Our recent report Defence Capabilities: delivering what was promised, found that … Read more

Summer 2021

Government’s delivery through ALBs

Government uses a range of delivery models to carry out its policy objectives, including arm’s length bodies. Arm’s length bodies account for around £200 billion of public expenditure a year and employ approximately 300,000 staff. They perform a variety of different functions across government including; running key public services, regulating public services and providing advice … Read more

Autumn 2021

Modelling in government

Government relies on hundreds – possibly thousands – of models for a huge variety of critical activities, from forecasting spending plans to guiding operational decision making. It is increasingly relying on these models with more data now available and an increased emphasis on evidence-driven decision-making.  Government last published guidance on modelling – the Aqua Book … Read more