Expenditure on Adult Social Care Services, Scotland, 2003-04 to 2013-14

3. Breakdown of Gross Expenditure by source of funding, Scotland, 2008-09 to 2012-13

Gross Expenditure by local authorities on Social Care services may be broken down according to the source of funding. Of the £2,831 million of Gross Expenditure on adult (aged 18+) Social Care services in Scotland in 2012-13, £2,115 million (75%) represented Net Revenue Expenditure by local authorities^[3]. Net Revenue Expenditure is that which is sourced from General Revenue Funding to local authorities, local taxation and balances (see Section 9.2.2). The remaining £717 million (25%) of Gross Expenditure represents income from the point of view of the local authority accounts. The income component is made up of: £385 million in transfers from NHS Health Boards (54% of income, 14% of Gross Expenditure), £245 million from charges to service users (34% of income, 9% of Gross Expenditure) and £87 million (12% of income, 3% of Gross Expenditure) from other sources (see Section 9.2.3).

An estimate of total public sector expenditure on Social Care services may be defined as the Net Revenue Expenditure by local authorities, plus the transfers received from local authorities from NHS Health Boards^[4]. On this basis, total public sector expenditure on adult (aged 18+) Social Care services in Scotland in 2012-13 would be estimated as £2,500 million (88% of Gross Expenditure).

Analysis of the breakdown of Gross Expenditure by source of funding from 2008-09^[5] to 2013-14 (or 2012-13 in the case of Highland and Scotland^[3]) may be produced at the level of client group using Chart 4A of the data spreadsheet. For adult (aged 18+) Social Care services in Scotland, there have been no substantial variations in this breakdown over the period 2008-09 to 2012-13.

Analysis of the breakdown of Gross Expenditure on a specific service-type by source of funding may also be produced using Chart 4B of the data spreadsheet. At the service-type level, the most detailed breakdown that can be achieved is between Net Revenue Expenditure by local authorities, income from charges to service users and all other income (including transfers from the NHS)^[6]. The client group / service-type combination with the highest proportion of income from charges to service users (20% in 2012-13) is Care Homes for older people (aged 65+). Self-Directed Support for adults (aged 18-64) provides an example where the proportion of Gross Expenditure that is income from charges to service users has markedly increased, from 1% in 2008-09 to 8% in 2012-13.