Publication - Statistics
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
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