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Publication - Statistics

The Funding of Local Government in Scotland, 2023-2024

Published
2 March 2023
From
Chief Statistician, +1 more … Director of Local Government and Housing
Directorate
Local Government and Housing Directorate, +1 more … Public Spending Directorate
Topic
Economy, Money and tax, Public sector, +1 more … Scottish Budget
ISBN
9781805255642

Overview of the calculation of funding for local government, 2023-24.

View supporting documents Supporting documents

How did we estimate the amount of Non-domestic Rates each council would receive?

The Scottish Fiscal Commission then forecast how much each council would collect from Non-domestic Rates.

Non-domestic Rates are charged on all businesses and other organisations that use properties. Their properties are valued and Rates are collected in proportion to their value. Some properties are exempt from Non-domestic Rates, or pay reduced amounts.

The Commission made assumptions, based on the latest data, about how many more or fewer properties there would be in 2023-24, and also took into account rates-relief.

Unlike Council Tax, the level of Non-domestic Rates is set nationally by the Scottish Government.

The guaranteed revenue from Non-domestic Rates in 2022-23 is £3.0 billion.

Guaranteed income from Non-domestic Rates, £ billions
The 2020-21 figure was revised due to the pandemic
Bar chart of guaranteed income from Non-domestic Rates, £2.9 billion in 2015-16, £2.8 billion in 2016-17, £2.7 billion in 2017-18, £2.6 billion in 2018-19, £2.9 billion in 2019-20, £1.9 billion (revised) in 2020-21, £2.1 billion in 2021-22, £2.8 billion in 2022-23, £3.0 billion in 2023-24.

The amount actually collected differs from the forecast; sometimes it’s more, sometimes it’s less. To protect councils from these differences the Scottish Government guarantees the amount they will receive. The Scottish Government pays any shortfall, and keeps any extra collected, and then adjusts next year’s guaranteed amounts accordingly.

Contact

Email: gaestatistics@gov.scot

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