evidence: The research, which is the latest major study to directly compare schools policy in England, Scotland, Wales and Northern Ireland, shows that Scotland is spending significantly more per pupil than the rest of the UK, and has also increased school spending the most over the course of the last decade. [...] - Northern Ireland’s larger spending cuts are partially due to significant delays in agreeing teacher salaries. - Headteachers are responsible for more of their school’s budget in England (90%) than in Wales (84%) and a much larger share than in Scotland (66%) and Northern Ireland (60%). National and local government have much more influence over spending in Scotland and Northern Ireland.