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Local Government 2020-21 Provisional Outturn and 2021-22 Budget Estimates

Published: 22 Jun 2021 09:30
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Money and tax

An Official Statistics Publication.

The Chief Statistician has released figures on 2020-21 provisional outturn and 2021-22 budget estimates for revenue and capital services provided by local authorities. Figures for 2020-21 reflect the provisional impact of Covid-19 on local authorities’ revenue and capital expenditure. Figures for 2021-22 reflect local authorities’ budgeting assumptions for the continued impacts of Covid-19.

In 2020-21, net revenue expenditure was provisionally reported as £12,281 million and budgeted as £12,051 million for 2021-22. Education and Social Work continue to be the services with highest net revenue expenditure in both 2020-21 and 2021-22.

Local authorities reported provisional general funding of £13,804 million in 2020-21, and budgeted for £13,042 million of general funding in 2021-22. General Fund reserves at 31 March 2021 were provisionally reported as £1,957 million, and budgeted to be £1,935 million at 31 March 2022.

Capital expenditure across local authorities was provisionally reported as £2,629 million in 2020-21, and budgeted as £4,361 million in 2021-22. The main sources of capital financing are grants and contributions; and borrowing. Borrowing is budgeted to increase significantly to £2,485 million in 2021-22.

Total external debt was provisionally reported as £18,446 million in 2020-21, and budgeted as £20,041 million in 2021-22, with local authorities continuing to remain under-borrowed.

Background

The Local Government 2020-21 Provisional Outturn and 2021-22 Budget Estimates publication summarises the 2020-21 provisional outturn and 2021-22 budget estimates for revenue and capital services provided by local authorities. This data is collected from local authorities annually via the Provisional Outturn and Budget Estimates (POBE) statistical return.

Further information on Local Government Finance statistics publications and data collections can be found on the Scottish Government website.

These statistics have been produced in accordance with the Code of Practice for Statistics.