Local Government 2021-22 Provisional Outturn and 2022-23 Budget Estimates

The Chief Statistician has released figures on 2021-22 provisional outturn and 2022-23 budget estimates for revenue and capital services provided by local authorities.

In 2021-22, net revenue expenditure was provisionally reported as £12,715 million and budgeted as £12,954 million for 2022-23. Education and Social Work continue to be the services with highest net revenue expenditure in both 2021-22 and 2022-23.

Local authorities reported provisional general funding of £13,726 million in 2021-22, and budgeted for £13,809 million of general funding in 2022-23. General Fund reserves at 31 March 2022 were provisionally reported as £2,681 million, and budgeted to be £2,382 million at 31 March 2023.

Capital expenditure was provisionally reported as £3,483 million in 2021-22, and budgeted as £4,691 million in 2022-23. The main sources of capital financing are grants & contributions and borrowing, with borrowing expected to increase significantly to £1,683 million in 2021-22, and then to £2,785 million in 2022-23.

Total external debt was provisionally reported as £18,993 million in 2021-22, and budgeted as £20,981 million in 2022-23, with local authorities continuing to remain under-borrowed.

Background

The Local Government 2021-22 Provisional Outturn and 2022-23 Budget Estimates publication summarises the 2021-22 provisional outturn and 2022-23 budget estimates for revenue and capital services provided by local authorities. This data is collected from local authorities annually via the Provisional Outturn and Budget Estimates (POBE) statistical return.

Figures for 2021-22 will reflect the impact of Covid-19 on local authorities’ provisional revenue and capital expenditure; whilst figures for 2022-23 will reflect any budgeting assumptions local authorities’ have made for the continued impacts of Covid-19.

Further information on Local Government Finance statistics publications and data collections can be found on the Scottish Government website.

These statistics have been produced in accordance with the Code of Practice for Statistics.