"The case for Universal Basic Services (UBS) is a recent idea that is attracting much attention. This article provides a theoretical justification for extending the delivery of public services, as an alternative to the longer‐standing argument for Universal Basic Income (UBI). It rests on human need theory and the concept of provisioning systems. Both recognise the irreducible heterogeneity of consumption, the multi‐faceted nature of human needs and the variety of systems on which we all depend. Both recognise the importance of shared systems and mutual benefits. The final part restates the case for social rights or entitlements to the satisfaction of basic needs and for collective responsibilities to meet them to serve the values of equality, efficiency, solidarity and sustainability."

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