This research demonstrates that, whilst Welsh Local Government remains interested in what shared services may offer by way of efficiency savings, it is clear that there is no ‘one size fits all’ approach to shared services that will work across public sector boundaries in Wales. For shared services to work successfully, it is critical that collaboration reflects local circumstances and local priorities. There are numerous approaches to shared services across local government, but in many cases there are relatively straightforward informal and administrative arrangements building on well-defined legal powers and strong relationships, which can avoid complex corporate and contractual models with all of the consequent costs and risks.