The study focuses primarily on estimates of public spending and revenue attributed to sub-NUTS1 geographies, such as local authority districts and combined authorities. It details sources of data and, where relevant, apportionment methods used by other bodies to produce such estimates. It also provides contextual background on issues such as: metrics used to assess public sector finances; the structure and finances of local government in the UK; and aspects of the devolution agenda that may generate additional interest in public finances at sub-regional levels.