Local Government Financial Statistics


Scotland’s Chief Statistician today published Scottish Local Government Financial Statistics 2010-11.

The publication includes key statistics on Scottish Local Authority income and expenditure, outstanding debt and local taxes.

Key points:

  • Total revenue income in 2010-11 was £18.1 billion.  61 per cent of revenue income came from revenue grants (£11.1 billion). The other main sources were sales, rents, fees and charges (£2.2 billion, 12 per cent), non-domestic rates (£2.1 billion, 11 per cent) and Council Tax (£1.9 billion, 11 per cent)
  • Total General Fund net revenue expenditure in 2010-11 was £13.0 billion. Of this expenditure, 36 per cent was on Education, 22 per cent was on Social Work and 10 per cent was on Police and Fire
  • Total capital expenditure in 2010-11 was £2,348 million
  • Total capital income in 2010-11 was £793 million, of which 69 per cent was from Government grants, 18 per cent was from capital receipts and 13 per cent from other grants and contributions
  • Total borrowing (including finance leases) to finance capital expenditure in 2010-11 was £1,218 million, and total outstanding debt at March 31, 2011 was £11.5 billion
Related Information

Definitions and other notes:

GROSS REVENUE EXPENDITURE is the total expenditure on Local Authority services within a financial year less inter-authority and inter-account transfers.

NET REVENUE EXPENDITURE is revenue expenditure to be financed from General Revenue Funding, non-domestic rates, council tax and balances. It is therefore gross revenue expenditure less other government grants, sales, fees and charges, grants to third parties funded by General Capital Grant, and other grants, reimbursements and contributions.

CAPITAL EXPENDITURE is mainly incurred by Local Authorities for buying, constructing or enhancing physical assets such as buildings (schools, houses etc), land, vehicles, plant and machinery. CAPITAL INCOME comprises of Government grants, receipts from the sale or disposal of assets and other grants and contributions.

Revised accounting arrangements for Public Private Partnerships (PPP) and Public Finance Initiatives (PFI) were introduced from April 1, 2009.  Therefore direct comparisons cannot be made for net revenue expenditure and capital expenditure from 2009-10 onwards with that of previous years for services in which councils have PPP or PFI.  A more detailed explanation is provided within the publication, and adjusted tables were published alongside the previous report (Scottish Local Government Financial Statistics 2009-10).

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