This report by the National Audit Office highlights the financial pressure on local authorities in England.  Although not a tourism report as such, there are details at pages 30 -31 and 41 which are relevant to the provision of public tourism service and many of those service areas detailed in figure 10 pages 30 – 31 impact directly or indirectly on the quality of place and ability of urban and rural places to trade successfully as popular UK destinations:

2018 NAO Financial sustainability of local authorities (England) 2018

(117)