Best Value was government policy in the United Kingdom affecting the provision of public services in England and Wales. In Wales, Best Value is known as the Wales Programme for Improvement. A statutory duty of Best Value applies in Scotland.

The Labour Government's Best Value policy, introduced in 2000, aimed to improve local services in terms of cost and quality. It replaced the Conservative Government's 1980s policy of compulsory competitive tendering (CCT), which required public-sector organizations to enable private companies to compete for contracts to deliver public services. Best Value was adopted in England and Wales through the Local Government Act 1999 and affected a wide range of local authority functions. The policy was characterized by a focus on continuous improvement, service reviews, performance measurement, and consequences for performance. Best Value Performance Indicators (BVPIs) were introduced to measure the performance of local authorities. In Scotland, the duty of Best Value applied to all public bodies, with a formal duty placed on Accountable Officers of various organizations.