In a piece like this, it is not uncommon to use the first one of the new year to look ahead and make those predictions that will come back to haunt us when December rolls around again. I fear I do just that every year.

We know the challenges and we know the pinch-points for local government in 2024 – we have known them for a long time – and as fatuous as it may seem, my prediction is they will get worse. Possibly a lot worse. 2024 could be the tipping point for financial viability of local government as we know it.