Discretionary Housing Payments in Scotland: 1 April 2022 to 31 March 2023

Expenditure compared to estimated funding required for 2022-23

Official statistics show that, as of 31 March 2023, local authorities had spent 94% (£79.4 million) of the £84.1 million estimated total funding required for DHPs at the beginning of the year when allocations were made for 2022-23 (as well as the additional funding announced during the year (Table 4). At the same point last year, we estimated that local authorities had spent 96% of their £82.2 million funding for 2021-22.

There is considerable variation across the local authorities in the percentage of initial funding allocation which was spent between 1 April 2022 and 31 March 2023 (Chart 5 and Table 4).

Six local authorities spent more than their initial estimated allocation, with the excess spend ranging from around £18,000 to around £212,000 at local authority level. Cumulatively, these local authorities spent £545,000 more than their initial allocations (Table 5).

Twenty-six local authorities collectively spent around £4.7 million less than their total estimated funding. The payment of an additional £2.5 million in the final quarter of the year will have had an effect on this. Local authorities will therefore be allowed to keep this funding for use in 2023-24. Annual underspends varied from £13,000 to around £536,000 at local authority level (Table 4).

Chart 5: Proportion of estimated 2022-23 DHP funding spent as at 31 March 2023