Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates

This publication summarises the 2022-23 provisional outturn and 2023-24 budget estimates for revenue and capital services provided by Scottish local authorities.


Executive Summary

Revenue Expenditure

  • Net revenue expenditure on local authority services was provisionally reported as £13,741 million in 2022-23 and budgeted as £13,891 million for 2023-24.
  • Education and Social Work continue to be the services with highest net revenue expenditure in both 2022-23 and 2023-24.
  • Local authorities reported provisional general funding of £14,186 million in 2022-23, and budgeted for £14,594 million of general funding in 2023-24.
  • General Fund reserves at 31 March 2023 were provisionally reported as £2,671 million, and budgeted to be £2,384 million at 31 March 2024.

Capital Expenditure

  • Capital expenditure across local authorities was provisionally reported as £3,825 million in 2022-23, and budgeted as £4,927 million in 2023-24.
  • The main sources of capital financing are grants & contributions; and borrowing. Borrowing is expected to increase to £1,653 million in 2022-23, and then to £2,845 million in 2023-24.
  • Total external debt was provisionally reported as £19,857 million in 2022-23, and budgeted as £21,981 million in 2023-24, with local authorities continuing to remain under-borrowed.

Contact

Email: lgfstats@gov.scot

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