Scottish Local Government Finance Statistics 2023-24

For 2022-23:

• Returns based on audited accounts were received from eight authorities: Argyll & Bute, East Lothian, Glasgow City, Highland, Orkney Islands, Stirling, and Dunbartonshire & Argyll & Bute VJB, Highland Pension Fund.
• Revised returns were supplied by Scottish Borders Council (LFR 01, LFR 01 – ELC (Early Learning and Childcare LFR), LFR 09 and LFR 12) and Strathclyde Pension Fund (LFR 24).
• Audited Accounts are now available for: Clackmannanshire (published September 2024), East Dunbartonshire (December 2024), Na h-Eileanan Siar (January 2025) and West Dunbartonshire (January 2025). Updated LFRs reflecting any changes will be released alongside the POBE 2025 publication in June 2025.

For 2023-24:

• Returns based on audited accounts were received from 49 authorities.
• Returns based on unaudited accounts were received from eleven authorities: Aberdeenshire, Argyll & Bute, East Lothian, Glasgow City, Inverclyde, Na h-Eileanan Siar, Stirling, West Dunbartonshire, Dunbartonshire & Argyll & Bute VJB, Grampian VJB, TACTRAN. Audited accounts are now available for Argyll & Bute and Inverclyde although this was too late to revise the returns for this publication.
• At the time of publication, accounts have not been published for two authorities: East Dunbartonshire and Clackmannanshire. East Dunbartonshire supplied only a partial return. As a result, data for LFR A0, LFR 23 and LFR CR was modelled using outturn data from POBE 2024 as a reference.

Key figures have been matched to audited accounts for most authorities. Where audited accounts for 2023-24 were not available at time of writing, draft unaudited accounts have been used. Data for Clackmannanshire and East Dunbartonshire could not be checked against any unaudited accounts as these were not available at time of writing. Updated returns based on audited data for 2023-24 will be used in future Scottish Local Government Finance Statistics (SLGFS) publications.

Expenditure and income figures are presented on a funding basis in this publication. This means local authorities have made adjustments to remove certain accounting transactions that have been charged to services, such as depreciation and pension costs. Local authorities will consider funding basis figures when making financial decisions, such as setting budgets or increases in Council Tax.

Please note, throughout the publication:

• all years refer to the relevant financial year running 1 April to 31 March;
• figures within tables / charts may not sum to the total exactly due to rounding;
• absolute zeroes are shown as '–' and rounded zeroes are shown as ‘0’;
• all figures are presented in cash terms, this means they have not been adjusted for inflation;
• expenditure and income figures are presented as positive figures, however net expenditure figures may be presented as negative where gross income has exceeded gross expenditure and so the net position relates to income;
• General Fund figures include amounts relating to the Harbour Accounts for Orkney and Shetland Island Councils unless otherwise stated;
• gross revenue figures have been adjusted for inter-authority transfers;
• ‘Roads & Transport’ includes amounts relating to Road Bridges.

Figures included in this publication for years prior to 2023-24 have been revised where necessary to match audited accounts where unaudited data was previously submitted, to ensure comparability to 2023-24 data or to correct any minor errors identified since the last publication. This means that figures may not match to those previously published. Please note that this publication will only be updated to reflect revisions which have a significant impact on the key figures or commentary. Minor revisions to source data files made after publication that have no material impact on the Scotland figures or key messages will not be made to this publication, but will be reflected in the 2024-25 Scottish Local Government Finance Statistics (SLGFS) publication.

Under the Public Bodies (Joint Working) (Scotland) Act 2014, 30 Integration Joint Boards (IJBs) have been established in Scotland. IJBs are responsible for the planning of integrated arrangements and onward service delivery of health and social care for their constituent councils and health boards. This publication only includes expenditure that is recognised in councils’ financial data, that is:

• local authorities’ transfer payments to IJBs, with the total payment amount in year recorded as gross service expenditure against Social Work services;
• income local authorities receive from IJBs to commission services, recorded as gross service income against the relevant service;
• the expenditure that local authorities incur to commission those services, recorded as gross service expenditure against the relevant service.

Local authorities are also required to undertake community planning in partnership with other agencies responsible for public service delivery in an area, such as Health Boards, and Police and Fire bodies. However, the financial activity of these other agencies is not included in this publication.

More information on this publication, including associated data available for download, and on local government in Scotland is available on the Scottish Government website.

1.1 An Accredited Official Statistics Publication for Scotland

These statistics are accredited official statistics. The Office for Statistics Regulation has independently reviewed and accredited these statistics as complying with the standards of trustworthiness, quality, and value in the Code of Practice for Statistics. 

These statistics were accredited in November 2013 (assessment report AR225).

Accredited official statistics are called National Statistics in the Statistics and Registration Service Act 2007.

Scottish Government statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.