Scottish Local Government Finance Statistics 2023-24

Footnotes

1. GDP deflators at market prices, and money GDP December 2024 (Quarterly National Accounts) - GOV.UK (www.gov.uk)

2. Note, the NDR distributable amount was £3,047 million for 2023-24. However, in the LFR 2023-24 return, five local authorities made the following adjustments which reduced this amount to £3,045 million: Aberdeen City (-£419k); East Renfrewshire (-£21k);Midlothian (-£79k); Perth & Kinross (-£1,464k) and Renfrewshire (-£1k). Reasons for the difference included discretionary reliefs that could not be reclaimed.

3. See also Council Tax Rates: Comparing Scotland to other UK nations - gov.scot.

4. A longer time series of Average Council Tax per dwelling 1996-97 to 2024-25 (before CTR) can be found at: Council tax datasets - gov.scot (www.gov.scot).

5. See previous SLGFS workbooks at: Local government finance statistics - gov.scot. In 2017-18 the figure was £351 million. In 2020-21, an additional £25 million was also provided.

6. Following the 2023 revaluation the gross bills for some properties, where large RV increases have occurred, will be subject to annually increasing caps.

7. From Finance Circular 8/2023 Annex K, the General Capital Grant totalled £726.933 million.

8. https://onlineservices.glasgow.gov.uk/councillorsandcommittees/viewSelectedDocument.asp?c=P62AFQDNZLUT81Z32U.