The NHS Alliance responds to IFS analysis on NHS budget top-ups
28 August 2026
David Williams says analysis highlights the tension the NHS has been navigating between driving down waiting lists and staying within budget.
Finance
Responding to the Institute for Fiscal Studies’ (IFS) briefing ‘Is the era of annual NHS top-ups over?’, David Williams, deputy director of policy at the NHS Alliance, said:
“This new analysis from IFS highlights the tension the NHS has been navigating between driving down waiting lists and staying within budget. There are no easy solutions to be found.
“Last year, NHS organisations had to make some difficult trade-offs and delivered £11bn of savings – the highest amount on record. But staying within budget involved making cuts to services and staffing levels in some areas, and that inevitably had an impact on how many procedures and operations they were able to do.
“Members also tell us that they expect the challenge to be even greater this year. They will need a clear and consistent set of priorities, political backing to make difficult decisions, and financial support to cover unforeseen costs.”