In terms of ring-fencing and “protection” of the budget, before the 2020-21 Budget was published, COSLA indicated that in its view, 61% of the 2019-20 Budget was in some way subject to “ring fencing, national policy initiatives and protections in education, health and social care.”1COSLA. (2020, January 13). Invest in Essential Services. Retrieved from <a href="https://www.cosla.gov.uk/sites/default/files/private/cosla-investinessentialservices.pdf" target="_blank">https://www.cosla.gov.uk/sites/default/files/private/cosla-investinessentialservices.pdf</a> [accessed 12 February 2020]
COSLA, in its capital analysis, indicates that even stripping out these one-off sums leads to a £117 million cash cut, as noted above.