Provisional Outturn (2014-15) and Budget Estimates (2015-16)

PROVISIONAL OUTTURN 2014-15 AND BUDGET ESTIMATES 2015-16

Statistics Publication Notice

Economy (Local Government Finance)

27 ^th May 2015

This Statistics Publication Notice provides details of the Provisional Outturn 2014-15 and Budget Estimates 2015-16 for local authorities in Scotland. This data is collected on the Provisional Outturn and Budget Estimates (POBE) return which collects data on net revenue expenditure for services provided by Scottish local authorities.

The key points are:

2014-15 – Provisional Outturn

• Scotland’s local authorities’ provisional outturn total net revenue expenditure is £11.899 billion. Of this figure, £4.677 billion (39.3%) is on Education, and £3.117 billion (26.2%) is on Social Work services. (Table 1). These two services account for just under two thirds of the total expenditure.
• Provisional outturn for other main services are: Environmental Services £0.685 billion (5.8%), Culture and Related Services £0.631 billion (5.3%), Roads & Transport £0.458 billion (3.8%), Planning & Development £0.311 billion (2.6%). All other expenditure, including non-HRA housing and Central Services totals £2.019 billion, 17.0% of the total provisional outturn net revenue expenditure. (Table 1).
• Local Authorities received total funding of £11.801 billion from General Revenue Funding (60.5% of funding), Non-Domestic Rates (22.5%) and Council Tax (16.9%). The £0.098 billion difference between expenditure and funding was met from reserves (£0.069 billion) and transfers from other accounts (£0.029 billion). (Table 3).
• At 1 ^st April 2014, local authorities held General Fund reserves of £1.062 billion, which fell by 6.5% to £0.993 billion at the 31 ^st March 2015. (Table 3).

2015-16 – Budget Estimates

• For 2015-16 Scotland’s local authorities have set a net revenue expenditure budget estimate of £11.877 billion for spending on all services. Of this total, £4.765 billion (40.1%) is for Education, and £3.106 billion (26.2%) is for Social Work services. (Table 2).
• 2015-16 budget estimates for other main services are: Environmental Services £0.681 billion (5.7%), Culture and Related Services £0.583 billion (4.9%), Roads & Transport £0.458 billion (3.9%), Planning & Development £0.279 billion (2.3%). All other expenditure, including non-HRA housing and Central Services totals £2.006 billion, 16.9% of the total budgeted net revenue expenditure. (Table 2).
• Local Authorities have budgeted to receive total funding of £11.857 billion from General Revenue Funding (59.1% of total funding), Non-Domestic Rates (24%) and Council Tax (16.9%). Authorities plan to meet the £0.020 billion difference between expenditure and funding from reserves (£0.009 billion) and transfers from other accounts (£0.011 billion). (Table 4).
• At 1 ^st April 2015, local authorities held General Fund reserves of £0.993 billion, which they expect to fall by 0.9% to £0.984 billion by the 31 ^st March 2016. (Table 4).