Local government funding 2020-2021: process overview

Overview of the process to determine the Local Government Finance Settlement for 2020 to 2021. The figures used are set out in Finance Circular 2/2020, which was agreed by Parliament prior to the COVID-19 pandemic, and so do not take account of additional COVID-19 funding.


An errata was published on 27th April 2021 as a result of the removal of the final sentence on the page ‘How did we estimate how much Council Tax each council would receive?’ The sentence removed was ‘In 2021-22 that higher level of income will be assumed in the calculations, reducing the amount of grant they will need, and so the increased income only lasts one year’, as this is not the case. The HTML and PDF have been updated to reflect this change.


Email: gaestatistics@gov.scot

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