Local government finance statistics
Collection of statistics relating to local government finance.
Introduction
Links to local government finance statistics. We are responsible for collecting, analysing and disseminating data on local government income and expenditure, covering revenue and capital spending, council tax and non-domestic rates.
Local government finance statistics: information for data suppliers
Council tax
A wide range of council tax publications including average council tax by band, number of chargeable dwellings, and Band D averages, council tax reduction extract, council tax assumptions, council tax receipts and returns. Older council tax datasets (council tax by band) can be accessed in the archive.
- Council tax datasets
- Council Tax Rates: Comparing Scotland to other UK nations
- Council Tax Collection Statistics, 2023-24
- Council Tax Collection Statistics: 2022-2023
- Council Tax collection statistics: 2021-2022
- Council Tax Collection Statistics, 2020-21
- Council Tax collection statistics 2019-2020
- Council Tax collection statistics: 2018-2019
- Council Tax collection statistics 2017 to 2018
- Council tax collection statistics: 2016-2017
- Council Tax Collection Statistics, 2015-16
- Council Tax Collection Statistics, 2014-15
- Council Tax Collection Statistics 2012-13
- Council Tax Collection Statistics 2011-12
Council tax reduction
The Council Tax Reduction Extract is collected monthly and is used to monitor the Council Tax Reduction (CTR) scheme. Scottish Government statisticians use the data provided by local authorities to produce and publish information on the CTR scheme, including the number of recipients and the income foregone by local authorities.
Copies of the latest CTR Extract data specification are available to download from this page.
- Council Tax Reduction: local authority tables and charts - April 2013 to July 2024
- Council Tax Reduction in Scotland: 2023-2024
- Council Tax Reduction in Scotland: 2022-2023
- Council Tax Reduction in Scotland: 2021-2022
- Council Tax Reduction in Scotland, 2020-21
- Council Tax Reduction: April to June 2020
- Council Tax Reduction in Scotland 2019-2020
- Council tax reduction in Scotland: October to December 2019
- Council tax reduction in Scotland: July to September 2019
- Council tax reduction in Scotland: April to June 2019
- Council Tax reduction in Scotland: 2018-2019
- Council tax reduction in Scotland: October to December 2018
- Council Tax reduction in Scotland: July to September 2018
- Council tax reduction in Scotland: April to June 2018
- Council Tax Reduction in Scotland 2017-2018
- Council Tax reduction in Scotland: October to December 2017
- Council tax reduction in Scotland: July to September 2017
- Council Tax Reduction in Scotland: April to June 2017
- Council tax reduction in Scotland: 2016-2017
- Council Tax Reduction in Scotland, October to December 2016
- Council Tax Reduction in Scotland, July to September 2016
- Council Tax Reduction in Scotland, April to June 2016
- Council Tax Reduction in Scotland, 2015-2016
- Council Tax Reduction in Scotland, October to December 2015
- Council Tax Reduction in Scotland, July to September 2015
- Council Tax Reduction in Scotland, April to June 2015
- Council Tax Reduction in Scotland, 2014-15
- Council Tax Reduction Caseload and expenditure, Scotland, October to December 2014
- Council Tax Reduction Caseload and Expenditure, July - September 2014
- Council Tax Reduction: Caseload and Expenditure, Scotland,
- Council Tax Reduction: Caseload and Expenditure, Scotland, 2013-14
- Council Tax Reduction: Caseload and Expenditure, Scotland. April - September 2013
Scottish Local Government Financial Statistics
Scottish Local Government Financial Statistics (SLGFS) is an annual publication that provides a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts. The publication covers: local authority income; revenue expenditure and income, capital expenditure and income; reserves; debt; local taxation; and local authority pensions.
Older local government finance statistics (from 2009-10 and earlier) are available on the archived site.
- Scottish Local Government Finance Statistics 2022-23
- Scottish local government finance statistics (SLGFS) 2022-23: workbooks
- Scottish Local Government Finance Statistics 2021-22
- Scottish local government finance statistics (SLGFS) 2021-22: workbooks
- Scottish Local Government Finance Statistics (SLGFS) 2020-21
- Scottish local government finance statistics (SLGFS) 2020-21: workbooks
- Scottish Local Government Finance Statistics (SLGFS) 2019-20
- Scottish local government finance statistics (SLGFS) 2019-20: workbooks
- Scottish Local Government Finance Statistics (SLGFS) 2018-19
- Scottish local government finance statistics (SLGFS) 2018-19: workbooks
- Scottish local government financial statistics 2017-2018
- Scottish local government finance statistics 2017-18: workbooks
- Scottish local government financial statistics 2016-2017
- Scottish local government finance statistics 2015-2016
- Scottish Local Government Financial Statistics 2014-15
- Scottish Local Government Financial Statistics 2013-14
- Scottish Local Government Financial Statistics 2012-13
- Scottish Local Government Financial Statistics 2011-12
- Scottish Local Government Financial Statistics 2010-11
- Scottish Local Government Financial Statistics 2009-10
Provisional Outturn and Budget Estimates (POBE)
The Provisional Outturn and Budget Estimate (POBE) return collects provisional outturn figures for the current year and budget estimates for the forthcoming year on an annual basis. As of 2021, POBE figures for both revenue and capital have been integrated into a single return and publication. Prior to 2021 there were separate revenue and capital POBE returns and publications.
The figures collected in the POBE are used for a variety of purposes, including the calculation of GAE assessments and to feed in to HM Treasury publications.
Older Revenue POBE publications are available on the archived site.
- Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates
- Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates
- Local Government 2021-22 Provisional Outturn and 2022-23 Budget Estimates
- Local Government 2020-21 Provisional Outturn and 2021-22 Budget Estimates
- Local government 2019-2020 provisional outturn and 2020-2021 budget estimates – revenue
- Local government 2019-2020 provisional outturn and 2020-2021 budget estimates – capital expenditure
- Local government revenue expenditure and financing 2018-2019: provisional outturn and budget estimates
- Capital expenditure and financing: provisional outturn (2018-2019) and budget estimates (2019-2020)
- Provisional Outturn (2017-2018) and Budget Estimates (2018-19)
- Capital expenditure and financing: provisional outturn (2017-2018) and budget estimates (2018-2019)
- Provisional outturn for 2016-2017 and budget estimates for 2017-2018
- Capital expenditure and financing: provisional outturn (2016-17) and budget estimates (2017-18)
- Provisional outturn 2015-2016 and budget estimates 2016-2017
- Capital expenditure and financing provisional outturn (2015-16) and budget estimates (2016-17)
- Provisional Outturn (2014-15) and Budget Estimates (2015-16)
- Capital expenditure and financing: provisional outturn (2014-15) and budget estimates (2015-16)
- Provisional Outturn (2013-14) and Budget Estimates (2014-15)
- Provisional Outturn 2012-13 and Budget Estimates 2013-14
- Provisional Outturn 2011-12 and Budget Estimates 2012-13 Statistics
Capital Provisional Outturn and Budget Estimates (CPOBE)
This publication is now available in the Provisional Outturn and Budget Estimates (POBE) section of this page
Non-domestic rates
Information relating to non-domestic rates is published on revaluation appeals, and on reliefs awarded to non-domestic rate payers, including the Small Business Bonus Scheme.
- Non-domestic rates revaluation 2023 in Scotland
- Proposals and appeals against non-domestic revaluations
- Non-domestic rates revaluation appeals statistics - ARCHIVE
- Non-domestic rates relief statistics
- Non-domestic rates income statistics
- Coronavirus (COVID-19): business support fund grant statistics
- Non-Domestic Rating Account: 2019-2020
- Non Domestic Rating Account: 2018-2019
- Non Domestic Rating Account 2017 to 2018
- Non-Domestic Rating Account: 2008-16
The funding of Local Government in Scotland
The annual ‘Funding of local government’ publication provides an overview of how funding has been allocated between the local authority councils in Scotland, while the ‘Local Government Allocation Statistics (Green Book)’ publication sets out in more detail the data, methodology and calculations underlying the distribution of this funding between the local authorities.
- The Funding of Local Government in Scotland, 2024-2025
- Scottish Local Government Finance - Green Book: 2024-2025
- The Funding of Local Government in Scotland, 2023-2024
- Scottish local government finance - Green Book: 2023-2024
- Funding of local government in Scotland: 2022 to 2023
- Scottish Local Government Finance 'Green Book' 2022-23
- Funding of local government 2021 to 2022: process overview
- Local government funding 2020-2021: process overview
- Local Government Allocation Statistics (Green Book) archive
Other publications
Other publications related to local government finance publications.
- Local Financial Return 03 - social work review: consultation response
- Local Financial Return 03 - social work review: consultation
- Provisional Outturn and Budget Estimate 2021 review: consultation
- Local Financial Returns and Capital Returns final 2019-2020 review: consultation with data users
- Local government finance user consultation: November 2019
Methods and background
Contact
If you have any enquiries relating to local government finance statistics then please contact us at:
Email: lgfstats@gov.scot
Post:
The Scottish Government
Local Government Finance Statistics
Area 3-G North
Victoria Quay
EDINBURGH
EH6 6QQ
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