Scottish Local Government Finance Statistics (SLGFS) 2020-21

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2020-21 based on authorities' audited accounts.


Annex C: Calculation of the 2020-21 NDR Distributable Amount, £ millions

Please note that PCA = Provisional Contributable Amount; and SFC = Scottish Fiscal Commission.

Balance brought forward 31/03/2019 as per Non Domestic Rating Account 2018-19 23,821
Closing Balance 23,821
Final Balance brought forward 31/03/2019
Opening Balance 23,821
Add: PCA 2019-20 (actual) 2,890,168
Less: Distributable Amount 2019-20 2,853,000
37,168
60,989
Reconciliation of 2018-19
Add: Audited Amount 2018-19 (actual) 2,846,547
Less: Notified PCA 2018-19 (actual) 2,882,664
-36,118
24,871
Reconciliation of 2017-18
Add: Audited Amount 2017-18 (in 2018-19 account) -
Less: Notified Amount 2017-18 (in 2018-19 account) -
-
24,871
Closing Balance for 2019-20 24,871
Balance brought forward 31/03/2020
Opening Balance 24,871
Actual PCA 2020-21 1,916,327
Estimated reconciliation of 2019-20
Add: Mid-Year Estimate 2019-20 (SFC) 2,844,078
Less: PCA 2019-20 2,890,168
-46,090
Estimated movement on Pool 2020-21 1,870,238
Net balance on 2019-20 Pool inc. balance b/f at 31/03/2020 1,895,108
Less: Distributable Amount for 2020-21 1,868,030
Estimated balance at 31/03/2021 27,078

Contact

Email: lgfstats@gov.scot

Back to top