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.

This document is part of a collection


Local authorities are responsible for delivering a wide range of services, including education, social work, transport, housing, environmental and cultural services. In Scotland, local government primarily comprises of 32 councils, the boundaries of which are shown in Annex A. There are also:

  • ten Valuation Joint Boards (VJBs), who provide valuation services to councils. Primarily, VJBs maintain the valuation roll for non-domestic properties and the Council Tax valuation list for domestic dwellings. These are then used as the basis for local taxation billing liability.
  • seven Regional Transport Partnerships (RTPs), established to lead on regional transport strategy and delivery by the Transport (Scotland) Act 2005.
  • the Tay Road Bridge Joint Board, which is responsible for the operation, management and maintenance of the Tay Road Bridge.

Most of these additional boards are the collective responsibility of two or more councils – a list of local authority joint board membership is provided at Annex B. The Tay Road Bridge Joint Board comprises councillors from Dundee City, Fife and Angus; however, finance is provided directly from the Scottish Government (SG).

This publication summarises the 2021-22 provisional outturn and 2022-23 budget estimates for revenue and capital expenditure across the 50 local authorities described above. This publication focuses on Scotland-level figures only; however, workbooks containing the full source data from each local authority's return are available as supporting files to this publication.

The provisional and budget figures have been collected via the Provisional Outturn and Budget Estimates (POBE) 2022 return. The continued co-operation of all 50 local authorities in completing these returns is gratefully acknowledged. These figures only reflect expenditure and income recognised in local authorities' financial data, and does not include financial activity of any other local government agencies.

To provide some broader context, the figures in this publication are presented alongside the final, audited figures from 2018-19 to 2020-21. However, the following should be noted when interpreting comparisons between final, audited figures; provisional outturn; and budget estimates:

  • Provisional outturn figures are calculated before the end of the financial year. They reflect actual expenditure up to the time they were produced and forecasts of anticipated spend for the remainder of the year. The point in time that these figures are calculated varies between local authorities, but generally falls between December and February. This means that any significant movements in expenditure late in the year, as well as various end of year accounting transactions, will cause significant differences between these figures and final, audited figures.
  • Budget estimates reflect local authorities' financial plans for the current year, based on anticipated demand for services and resources available to deliver services, both of which are subject to change over the course of the year.

Final, audited local government finance statistics are published in the Scottish Local Government Financial Statistics (SLGFS). The latest SLGFS was published in March 2022 and provided final, audited figures for 2020-21. Final, audited figures for 2020-21 have been revised where necessary to correct any errors identified since publication. None of the revisions made have a significant impact on Scotland-level figures, or affect the key trends discussed in SLGFS 2020-21, and so no revisions have been made to the SLGFS 2020-21 publication. However, the published source LFR workbooks for 2020-21 have been updated to reflect these revisions.

Please note, throughout the publication:

  • all years refer to the relevant financial year running 1 April to 31 March;
  • figures within tables / charts may not sum to the total exactly due to rounding;
  • absolute zeroes are shown as '–' and rounded zeroes are shown as '0';
  • all figures are presented in cash terms, this means they have not been adjusted for inflation;
  • figures are presented on a funding basis; this means local authorities have made adjustments to remove certain accounting transactions that have been charged to services, such as depreciation and pension costs;
  • expenditure and income figures are presented as positive figures, however net expenditurefigures may be presented as negative where gross income has exceeded gross expenditure and so the net position relates to income;
  • General Fund figures include amounts relating to the Harbour Accounts for Orkney and Shetland Island Councils unless otherwise stated;
  • 'Roads & Transport' includes amounts relating to Road Bridges;
  • COVID-19 expenditure and service specific grants are recorded against the relevant subservice as far as possible, or against Central Services: Other where there is no appropriate subservice;
  • COVID-19 related income received via GRG is included in the GRG income figure, not as service-specific income against specific subservices;
  • income and expenditure associated with grants where the local authority was acting as an agent are not included in this publication.

More information on local government in Scotland is available on the SG website.


Email: lgfstats@gov.scot

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