Spending Review (SR) is a financial exercise conducted by the UK government to review and set out the levels of total public spending for the next three years. It covers the government’s departments, devolved administrations, and public bodies. The purpose of SR is to balance the government’s budget and ensure that public finances are managed in an effective and sustainable way. SR covers a wide range of services, including those related to housing, such as housing benefit and housing infrastructure. SR considers the impact of spending decisions on long-term value for money and the delivery of public services. SR also aims to ensure that spending is focused on the priorities of the government, and that government departments are working together to deliver the most cost-effective outcomes. SR is intended to provide stability and reduce public debt while also allowing the government to invest in services and infrastructure that support economic growth.