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Published by The Scottish Parliamentary Corporate Body
Local government finance: Budget 2025-26 and provisional allocations to local authorities
Author: Greig Liddell
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Published: Friday 20 Dec 2024 (SB 24-60)
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Overview
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Overview
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Introduction
Sources of local authority funding
Local government revenue settlement
Comparing 2025-26 to the 2024-25 settlement
Comparing Budgets over the past 13 years
Local government revenue budget as a percentage of Scottish Government revenue budget
Local government capital settlement
Individual local authority settlements
Change in revenue allocations between 2024-25 and 2025-26
Change in allocations over the past 13 years
Local government revenue per head by local authority
Local Government performance and public service reform
Sources
Image: Chart 1: percentage of total revenue which is either formally ring-fenced or transferred in-year
Image: Chart 2: changes to provisional revenue allocation by local government since 2013-14 (in real terms, %)
Image: Chart 3: local authority revenue allocation per head of population, presented as % of Scottish average
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Scottish Government 2025-26. (2024, December 4). Scottish Budget . Retrieved from
https://www.gov.scot/publications/scottish-budget-2025-2026/
Scottish Government. (2024, December 12). Local Government Finance Circular 10/2024. Retrieved from
https://www.gov.scot/publications/local-government-finance-circular-10-2024-settlement-for-2025-to-2026/
COSLA. (2024, December 4). Budget Reality 2025-26. Retrieved from
https://www.cosla.gov.uk/__data/assets/pdf_file/0029/55838/24-12-04-Budget-Reality-25-26-Final.pdf
Scottish Parliament. (2024). Official Report of the Local Government, Housing and Planning Committee's Budget Scrutiny 2024-25 session. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/LGHP-09-01-2024?meeting=15640&iob=133473%22%20target=%22_blank%22%3Ehttps://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/LGHP-09-01-2024?meeting=15640&iob=133473%3C/a%3E
National Records of Scotland. (2024, October 8). Mid-2023 population estimates. Retrieved from
https://www.nrscotland.gov.uk/publications/mid-2023-population-estimates/#
Scottish Government. (2024, December). Scottish Household Survey 2023: trust in public institutions. Retrieved from
https://www.gov.scot/publications/scottish-household-survey-2023-trust-public-institutions/documents/
Scottish Government. (2023, December). Scottish Household Survey 2022: Key Findings. Retrieved from
https://www.gov.scot/publications/scottish-household-survey-2022-key-findings/documents/
Last Updated: 24/1 4:12am
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