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Financing of Capital Expenditure

Local authority capital expenditure is financed by a number of sources, largely at the discretion of the authorities.

Primary sources of finance for capital projects are through (a) central and other government support, (b) capital receipts, (c) the Capital Fund, d) the use of contributions from revenue, e) borrowing, and f) non-government contributions.

LA Capital

The chart shows how Scottish Local Authorities financed their Capital Expenditure Programmes in the Financial Years 2002-03 to 2009-10, in £ thousands. This information is provided by local authorities through annual capital expenditure returns.

Total spending on capital expenditure was reported as:

£1.210 billion in 2002-03

£1.265 billion in 2003-04

£1.482 billion in 2004-05

£1.817 billion in 2005-06

£2.149 billion in 2006-07

£2.184 billion in 2007-08

£2.554 billion in 2008-09

£3.293 billion in 2009-10

The 2009-10 figures include £0.869m of expenditure through PPP/PFI not included in previous years.

Figures include the 32 Scottish Local Authorities, Joint Boards of Police & Fire, the Tay Bridge Authority, the Forth Estuary Transport Authority (FETA) and the Regional Transport Partnerships.

Further information can be found in the annual reports on local authority capital expenditure.