Funding of local government in Scotland: 2022 to 2023

Process overview of the funding of local government 2022 to 2023.

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The Funding of Local Government in Scotland, 2022-23

An Official Statistics publication for Scotland


There are 32 Local Authority councils in Scotland. Each council is responsible for a range of services, such as schools, housing, social work, street lighting, road maintenance, refuse collection, elections, and planning.

Councils in Scotland spent about £22 billion in 2019-20. This was mainly funded from four sources: Scottish Government grant, service income, Non-domestic Rates, and Council Tax.

The Scottish Government seeks to distribute its funding fairly between councils. It does this by agreeing the method of distribution with the Convention of Scottish Local Authorities (COSLA) and councils. This publication describes the calculations used for 2022-23.

Map of Scotland showing the 32 councils



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