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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
Report
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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
Introduction
Sources of local authority funding
Local government revenue settlement
Local government capital settlement
Individual local authority settlements
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
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Image: Chart 2: changes to provisional revenue allocation by local government since 2013-14 (in real terms, %)
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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: 3/5 7:31pm
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