The Funding of Local Government in Scotland, 2023-2024

How did we calculate how much Scottish Government grant each council should receive?

For 2023-24, councils will receive £14.5 billion of general funding. So, considering just this general funding:

1. We calculated each council’s fair share of the £14.5 billion of available funding.

2. Then we subtracted how much income we estimate each will receive from Council Tax and Non-domestic Rates.

3. Then the remainder was given as grant, mainly General Revenue Grant.

So if a council’s fair share was £400 million, and they would receive £70 million from Council Tax and £90 million from Non-domestic Rates, then we gave £240 million as General Revenue Grant.

(400 - 70 - 90 = 240)