Select Committee · Public Accounts Committee

Government services: Identifying costs and generating income

Status: Open Opened: 6 May 2025 29 recommendations 17 conclusions 2 reports

The Committee (PAC) is holding an inquiry to look at government’s management of fees and charges to recover the costs of providing services and how government is identifying costs to sustainably improve productivity. Improved productivity is key to the government’s aims to improve the affordability of public services. Government’s roadmap for digital and data 2022-25 …

Clear

Reports

2 reports
Title HC No. Published Items Response
58th Report - Government services: Identifying costs HC 1421 12 Dec 2025 21 Responded
57th Report - Government services: Generating income HC 890 10 Dec 2025 25 Responded

Recommendations & Conclusions

5 items
2 Recommendation 57th Report - Government services: Gene… Rejected

Introduce an annual review cycle and targeted deep-dives for charged services missing cost recovery targets.

The Treasury has been too passive in its oversight of fees and charges resulting in large surpluses and deficits which unfairly impacts taxpayers and potentially future service users. The Treasury’s current oversight of fees and charges is through its spending teams and during Spending Reviews. This arrangement is ineffective, as …

Government response. The government disagrees with the recommendation, rejecting an annual review cycle and targeted deep-dives. Instead, it will update the Financial Reporting Manual (FReM) with clearer guidance and embed oversight through bi-annual Spending Review returns.
HM Treasury
5 Recommendation 57th Report - Government services: Gene… Rejected

Publish a plan to embed efficiency incentives within the fee-setting framework to reward productivity improvements.

The Treasury’s system for fees and charges has failed to incentivise cost reduction or productivity improvements, leading to missed opportunities to improve services. Where charged services aim to recover all costs, any potential savings would be passed on to the fee- payers, while the risk associated with business change remains …

Government response. The government rejects the recommendation, stating its existing Government Efficiency Framework and Spending Review targets already provide adequate incentives for departments to drive efficiencies in fee-funded services and track performance.
HM Treasury
22 Recommendation 57th Report - Government services: Gene… Rejected

Cost-recovery models offer little incentive for departments to achieve efficiencies or innovate.

Most services are designed to recover their costs, meaning any efficiencies achieved would be passed onto fee-payers rather than retained by the department. Conversely rising costs can simply be transferred to users without challenge.45 The NAO highlighted the challenges of digital 38 Q 29 39 C&AG’s Report, para 2.27 40 …

Government response. The government disagrees with the recommendation but states that the Government Efficiency Framework (GEF) already provides extensive guidance for efficiency in the fee-setting framework. They state that departments are incentivised to drive efficiencies in their fee-funded services as this will …
HM Treasury
23 Recommendation 57th Report - Government services: Gene… Rejected

Departments struggle to identify efficiencies due to inconsistent cost-modelling and insufficient data.

Departments and arm’s-length bodies struggle to identify opportunities to improve efficiency and value for money as they do not maintain detailed cost information. The NAO found charging bodies use different methods to calculate costs including a range of cost models with varying levels of detail. As a result, some bodies …

Government response. The government disagrees with the recommendation but states that the Government Efficiency Framework (GEF) already provides extensive guidance for efficiency in the fee-setting framework. They state that departments are incentivised to drive efficiencies in their fee-funded services as this will …
HM Treasury
24 Conclusion 57th Report - Government services: Gene… Rejected

DVLA and MoJ demonstrate successful efficiency gains through digitisation and process redesign.

We heard evidence that some organisations have demonstrated how efficiencies can be achieved. The DVLA told us it has held its fees at 2014 levels by absorbing inflation through digitisation and process redesign, while improving customer service.52 It operates under a 5% efficiency target during current spending review period and …

Government response. The government disagrees with the recommendation but states that the Government Efficiency Framework (GEF) already provides guidance for efficiency and that departments are incentivized to drive efficiencies in their fee-funded services, which will count towards their technical efficiency targets.
HM Treasury

Oral evidence sessions

2 sessions
Date Witnesses
20 Oct 2025 Andrew Cartner · HM Treasury, Bonnie Wang · DSIT, Cat Little CB · Cabinet Office, Conrad Smewing · HM Treasury View ↗
16 Oct 2025 Farhad Chikhalia · Ministry of Justice, James Bowler CB · HM Treasury, Matthew Taylor · HM Treasury, Nick Donlevy · HM Treasury, Tim Moss CBE · Driver and Vehicle Licensing Agency View ↗

Correspondence

9 letters
DateDirectionTitle
27 Apr 2026 From cttee Letter to the Permanent Secretary to HM Treasury relating to Treasure Minute re…
27 Apr 2026 To cttee Letter from the Permanent Secretary to the Department of Science, Innovation an…
27 Apr 2026 From cttee Letter to the Permanent Secretary to HM Treasury relating to Treasury Minute re…
12 Mar 2026 To cttee Letter from the Permanent Secretary at the Department for Science, Innovation a…
1 Dec 2025 To cttee Letter from the Permanent Secretary at HM Treasury relating to the Committee’s …
1 Dec 2025 To cttee Letter from the Chief Executive of the Driver and Vehicle Licensing Agency rela…
13 Nov 2025 To cttee Letter from the Permanent Secretary of the Cabinet Office to the Chair relating…
13 Nov 2025 To cttee Letter from the Director for Digital Strategy and Assurance of the Department f…
3 Nov 2025 From cttee Letter to the Chair relating to Committee hearing: Identifying costs and genera…