WIREDGOV

An Official Statistics Publication for Scotland.

Scotland’s Chief Statistician today published Provisional Outturn 2014-15 and Budget Estimates 2015-16 Statistics. The publication provides net revenue expenditure figures for all the main services carried out by Scotland’s local authorities.

2014-15 – Provisional Outturn

Scotland’s local authorities’ provisional outturn total net revenue expenditure is £11.899 billion. Of this figure, £4.677 billion (39.3%) is on Education, and £3.117 billion (26.2%) is on Social Work services. (Table 1). These two services account for just under two thirds of the total expenditure.

Provisional outturn for other main services are: Environmental Services £0.685 billion (5.8%), Culture and Related Services £0.631 billion (5.3%), Roads & Transport £0.458 billion (3.8%), Planning & Development £0.311 billion (2.6%). All other expenditure, including non-HRA housing and Central Services totals £2.019 billion, 17.0% of the total provisional outturn net revenue expenditure. (Table 1).

Local Authorities received total funding of £11.801 billion from General Revenue Funding (60.5% of funding), Non-Domestic Rates (22.5%) and Council Tax (16.9%). The £0.098 billion difference between expenditure and funding was met from reserves (£0.069 billion) and transfers from other accounts (£0.029 billion). (Table 3).

At 1st April 2014, local authorities held General Fund reserves of £1.062 billion, which fell by 6.5% to £0.993 billion at the 31st March 2015. (Table 3)..

2015-16 – Budget Estimates

For 2015-16 Scotland’s local authorities have set a net revenue expenditure budget estimate of £11.877 billion for spending on all services. Of this total, £4.765 billion (40.1%) is for Education, and £3.106 billion (26.2%) is for Social Work services. (Table 2).

2015-16 budget estimates for other main services are: Environmental Services £0.681 billion (5.7%), Culture and Related Services £0.583 billion (4.9%), Roads & Transport £0.458 billion (3.9%), Planning & Development £0.279 billion (2.3%). All other expenditure, including non-HRA housing and Central Services totals £2.006 billion, 16.9% of the total budgeted net revenue expenditure. (Table 2).

Local Authorities have budgeted to receive total funding of £11.857 billion from General Revenue Funding (59.1% of total funding), Non-Domestic Rates (24.0%) and Council Tax (16.9%). Authorities plan to meet the £0.020 billion difference between expenditure and funding from reserves (£0.009 billion) and transfers from other accounts (£0.011 billion). (Table 4).

At 1st April 2015, local authorities held General Fund reserves of £0.993 billion, which they expect to fall by 0.9% to £0.984 billion by the 31st March 2016. (Table 4).