Local Government Finance: facts and figures 2024 | Scottish Parliament

Local Government Finance: facts and figures 2024

Author: Greig Liddell

PDF Published: Monday 09 Sep 2024 (SB 24-43)

Shows overall cash terms increase between 2013-14 and 2024-25

Image: Chart 1: overall local government settlements from the Scottish Government since 2013-14 (cash terms, £m)

Total settlement figures showing real terms reductions in some years but overall an increase of 1.9% between 2013-14 and 2024-25.

Image: Chart 2: overall local government settlements from the Scottish Government since 2013-14 (real terms, 2024-25 prices, £m)

Total local government settlement per head (in real terms) shows a slight reduction over the past 12 years.

Image: Chart 3: total local government settlement as per head calculation (£), 2013-14 to 2024-25 in real terms

Midlothian and East Lothian see the largest real terms increases in council tax income between 2013-14 and 2024-25.

Image: Chart 17: Real terms changes in council tax income 2013-14 and 2024-25 for each local authority (%)

Argyll and Bute sees the largest council tax income as a per head calcuation. North Lanarkshire sees the smallest.

Image: Chart 18: Council tax income per head of population 2024-25 (£)

Non Domestic Rates income is lower now than it was in 2013-14. It hasn't recovered to pre-COVID levels.

Image: Figure 19: NDR income Scotland 2013-14 to 2024-25 as % of total general funding each year

Non Domestic Rates income for each local authority. High levels in Edinburgh and Glasgow. Lowest levels in Orkney and Eilean Siar.

Image: Figure 20: NDR income for each local authority in 2024-25 (£m) - ranked highest to lowest

Non Domestic Rates income for each local authority as a per head calculation. High levels in Shetlands and South Lanarkshire. Lowest levels in East Renfrewshire and East Dunbartonshire.

Image: Figure 21: NDR income for each local authority in 2024-25 as a per head calculations (£)

Shows that local government expenditure has increased in Northern Ireland, Wales and Scotland since 2013-14, but it has reduced in England.

Image: Chart 31: real terms changes in local government expenditure across the UK (in 2022-23 prices

Real terms change between 2013-14 to 2024-25 revenue allocations. Shows a slight increase.

Image: Chart 4: total revenue allocation 2013-14 to 2024-25 (in 2024-25 prices, £m)

Shows the increase in ring-fenced grants between 2016-17 and 2023-24, followed by a reduction in their use in 2024-25

Image: Chart 5: composition of the revenue settlement, 2013-14 to 2024-25 (in 2024-25 prices, £m)

Local government revenue settlement as a percentage of total Scottish Government revenue budget is pretty much the same as it was 12 years ago, sitting at 33%.

Image: Chart 6: local government revenue allocation as percentage of Scottish Government budget, 2013-14 to 2024-25

Another way of presenting local government allocation as a percentage of total Scottish Government outturn. Shows percentage falling from 30% in 2013-14 to 23% in 2022-23. This is not SPICe's preferred way of calculating this, but this method was used recently by the Accounts Commission.

Image: Chart 7: Account Commission's measure - total allocation to local government as a percentage of total Scottish Government outturn, 2013-14 to 2022-23

Shows capital settlement in real terms for each year between 2013-14 and 2024-25. Huge variation between years and an overall reduction when comparing 2013-14 and 2024-25.

Image: Chart 8: capital settlement between 2013-14 and 2024-25 (real terms, 2024-25 prices, £m)

Shows capital settlement per head in real terms for each year between 2013-14 and 2024-25. Huge variation between years and an overall reduction when comparing 2013-14 and 2024-25.

Image: Chart 9: capital settlement per head in real terms, 2013-14 to 2024-25 (£)

Shows the proportion of total dunding accounted for by Scottish Government grant, Non-Domestice Rates income and assumed council tax contribution. Eilean Siar has the highest proportion of government grant and South Lanarkshire has the lowest.

Image: Chart 10: Revenue grant funding, NDR income and assumed council tax as a proportion of total funding, 2024-25 (%)

Shows Shetland and Orkney have the highest total estimated expenditure per head in Scotland, with Edinburgh and Aberdeen having the lowest.

Image: Chart 11: total estimated expenditure per head, 2024-25 (£)

Shows total revenue settlement for each local authority in 2024-25. Glasgow has by far the largest allocation and Orkney has the lowest.

Image: Chart 12: total revenue allocation in 2024-25 (£m)

Midlothian and Aberdeenshire have seen the largest increases in revenue funding and Eilean Siar and Argyll and Bute have seen the biggest reductions between 2013-14 and 2024-25.

Image: Chart 13: changes in total revenue settlement from Scottish Government by local authority, 2013-14 to 2024-25, £m (2024-25 prices)

Shows changes to revenue allocations as per head calculations. Aberdeen City and Moray have seen the largest increases since 201314 and Eilean Siar and Argyll and Bute have seen the largest reductions.

Image: Chart 14: real terms changes to per head revenue settlement by local authority, 2013-14 to 2024-25 (2024-25 prices, £)

Highland Council has the largest budget gap this year and Glasgow City has the smallest.

Image: Chart 15: budget gaps in 2024-25 (£m), using Accounts Commission data

Glasgow and Edinburgh have the largest capital allocations in 2024-25. Clackmannanshire and West Dunbartonshire have the smallest.

Image: Chart 16: total capital grants allocation by local authority 2024-25 (£m)

Education and social work (which includes social care) are by far the largest spending areas.

Image: Figure 22: Net Revenue Expenditure for 2024-25 by Service, £ millions

Education and social work see the largest % increase in expenditure over the last 12 years, whilst building, planning and development see the largest % reductions.

Image: Figure 23: Change in expenditure by service area, 2013-14 to 2024-25 (real terms, %)

Shows exceptions to the general rule in terms of changes in expenditure trends.

Image: Figure 24: Real terms changes in expenditure by service in some (exceptional) local authorities

Shows a real terms increase in employee costs in real terms between 2013-14 and 2022-23

Image: Figure 25: Total local government employee costs 2013-14 to 2022-23, in 2022-23 prices (£m)

Shows a massive increase in borrowing in 2024-25 compared to previous years.

Image: Chart 26: new borrowing from Loans Funds to finance capital projects, 2013-14 to 2024-25 (2024-25 prices (£m))

Shows a big increase in usable reserves, with increase being in General Fund element

Image: Chart 27: increase in usable reserves between March 2019 and March 2023 (real terms, in 2022-23 prices (£m))

Increase in the earmarked part of General Fund reserves and a reduction in the unearmarked element.

Image: Chart 28: Earmarked and Unearmarked General Fund reserves, March 2021 to March 2023 (in 2022-23 prices, £m)

Shows that West Dunbartonshire and Aberdeen City have the highest levels of total debt as a per-head calculation. Renfrewshire and Orkney have the lowest.

Image: Chart 29: total debt in 2022-23 for each local authority presented as a per-head estimate (£)

Inverclyde and Angus have the highest borrowing costs as a percentate of annual revenue stream.

Image: Chart 30: annual revenue costs of borrowing as a proportion of annual net revenue stream (%)

Last Updated: 5/10 3:24am

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