Local Government 2021-22 Provisional Outturn and 2022-23 Budget Estimates

This publication summarises the 2021-22 provisional outturn and 2022-23 budget estimates for revenue and capital services provided by Scottish local authorities.

Executive Summary

Revenue Expenditure

  • Net revenue expenditure on local authority services was provisionally reported as £12,715 million in 2021-22 and budgeted as £12,954 million for 2022-23.
  • Education and Social Work continue to be the services with highest net revenue expenditure in both 2021-22 and 2022-23.
  • Local authorities reported provisional general funding of £13,726 million in 2021-22, and budgeted for £13,809 million of general funding in 2022-23.
  • General Fund reserves at 31 March 2022 were provisionally reported as £2,681 million, and budgeted to be £2,382 million at 31 March 2023.

Capital Expenditure

  • Capital expenditure across local authorities was provisionally reported as £3,483 million in 2021-22, and budgeted as £4,691 million in 2022-23.
  • The main sources of capital financing are grants & contributions; and borrowing. Borrowing is expected to increase significantly to £1,683 million in 2021-22, and then to £2,785 million in 2022-23.
  • Total external debt was provisionally reported as £18,993 million in 2021-22, and budgeted as £20,981 million in 2022-23, with local authorities continuing to remain under-borrowed.


  • Figures for 2021-22 reflect the provisional impact of COVID-19 on local authorities' revenue and capital expenditure. Figures for 2022-23 reflect local authorities' budgeting assumptions for any continued impacts of COVID-19.


Email: lgfstats@gov.scot

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