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

This publication summarises the 2020-21 provisional outturn and 2021-22 budget estimates for revenue and capital services provided by Scottish local authorities.

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Executive Summary

Revenue Expenditure

  • Net revenue expenditure on local authority services was provisionally reported as £12,261 million in 2020-21 and budgeted as £12,031 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

  • 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.


  • 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.


Email: lgfstats@gov.scot

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