Publication - Statistics

Local Government 2025-26 Provisional Outturn and 2026-27 Budget Estimates

Published: 30 June 2026
From: Chief Statistician
Directorate: Local Government and Housing Directorate
Topic: Economy, Money and tax, Public sector, +1 more … Scottish Budget

This publication summarises the 2025-26 provisional outturn and 2026-27 budget estimates for revenue and capital services provided by Scottish local authorities.

Part of

Local government finance: statistics

Supporting documents

Annex C: Local Authority Status of Accounts for 2024-25

Local Authority	Status of 2023-24 Accounts	Annual Audited Accounts URL
Aberdeen City	Audited	https://www.aberdeencity.gov.uk/Council-Services/council-and-democracy/annual-accounts
Aberdeenshire	Audited	http://publications.aberdeenshire.gov.uk/dataset/annual-accounts
Angus	Audited	https://www.angus.gov.uk/council_and_democracy/council_information/annual_accounts
Argyll and Bute	Unaudited*	https://www.argyll-bute.gov.uk/council-and-government/financial-statements
City of Edinburgh	Audited	https://www.edinburgh.gov.uk/budget-finance/audited-annual-accounts
Clackmannanshire	Not published	https://www.clacks.gov.uk/site/documents/finance/statementofaccounts/
Dumfries and Galloway	Audited	https://www.dumgal.gov.uk/article/15137/Annual-accounts
Dundee City	Audited	https://www.dundeecity.gov.uk/service-area/corporate-services/corporate-finance/publications
East Ayrshire	Audited	https://www.east-ayrshire.gov.uk/CouncilAndGovernment/About-the-Council/Information-and-statistics/CouncilPerformanceIndicators/AnnualAccounts.aspx
East Dunbartonshire	Not published	https://www.eastdunbarton.gov.uk/about/our-council/about-the-council/annual-accounts/
East Lothian	Audited	https://www.eastlothian.gov.uk/council-and-democracy/budgets-and-finance/performance-and-spending/annual-accounts
East Renfrewshire	Audited	https://www.eastrenfrewshire.gov.uk/how-we-spend-money
Falkirk	Audited	https://www.falkirk.gov.uk/budgets-spending-and-performance/annual-accounts
Fife	Audited	https://www.fife.gov.uk/kb/docs/articles/about-your-council2/budgets-and-finance/annual-accounts
Glasgow City	Audited	https://www.glasgow.gov.uk/annual
Highland	Audited	https://www.highland.gov.uk/annualaccounts
Inverclyde	Audited	https://www.inverclyde.gov.uk/council-and-government/performance/financial-statements
Midlothian	Audited	https://www.midlothian.gov.uk/downloads/download/11/statement_of_accounts
Moray	Audited	http://www.moray.gov.uk/moray_standard/page_44100.html
Na h-Eileanan Siar	Unaudited	https://www.cne-siar.gov.uk/council-and-committees/budgets-and-finance
North Ayrshire	Audited	https://www.north-ayrshire.gov.uk/council-voting-elections/performance-and-spending/budgets-and-finance
North Lanarkshire	Audited	https://www.northlanarkshire.gov.uk/your-council/facts-and-figures/annual-accounts/current-and-previous-years-annual-accounts
Orkney Islands	Audited	https://www.orkney.gov.uk/your-council/finances-services/budgets-and-accounting/statement-of-accounts/
Perth and Kinross	Audited	https://www.pkc.gov.uk/article/15499/Annual-accounts
Renfrewshire	Audited	http://www.renfrewshire.gov.uk/article/2292/Annual-Accounts-and-Key-Facts-and-Figures
Scottish Borders	Audited	https://www.scotborders.gov.uk/info/20059/budgets_and_finance/190/annual_accounts
Shetland Islands	Audited	https://www.shetland.gov.uk/budget-finance/audited-annual-accounts
South Ayrshire	Audited	https://www.south-ayrshire.gov.uk/sac-annual-accounts
South Lanarkshire	Audited	https://www.southlanarkshire.gov.uk/downloads/download/284/annual_report_and_accounts
Stirling	Unaudited	https://www.stirling.gov.uk/council-and-committees/performance-and-statistics/annual-account-documents/
West Dunbartonshire	Unaudited	https://www.west-dunbarton.gov.uk/council/our-performance/service-performance/financial-performance/
West Lothian	Audited	https://www.westlothian.gov.uk/article/33032/Finance-Information
Ayrshire VJB	Audited	https://www.ayrshire-vjb.gov.uk/article/37832/Search?q=accounts
Central VJB	Unaudited	https://www.clacks.gov.uk/site/documents/finance/statementofaccounts/
Dunbartonshire & Argyll & Bute VJB	Audited	https://www.west-dunbarton.gov.uk/council/our-performance/service-performance/financial-performance/
Grampian VJB	Unaudited	https://www.grampian-vjb.gov.uk/?s=annual+accounts
Highland & Western Isles VJB	Audited	https://www.highland.gov.uk/downloads/download/603/highland-and-western-isles-valuation-joint-board-annual-reports-and-accounts
Lanarkshire VJB	Audited	https://www.lanarkshire-vjb.gov.uk/downloads/6/public_performanceaccounts
Lothian VJB	Audited	https://www.lothian-vjb.gov.uk/equalities/
Orkney & Shetland VJB	Audited	http://www.orkney-shetland-vjb.co.uk/THE%20BOARD.html
Renfrewshire VJB	Audited	https://www.renfrewshire-vjb.gov.uk/performance
Tayside VJB	Audited	https://www.tayside-vjb.gov.uk/accounts/
Tay Road Bridge	Audited	https://www.tayroadbridge.co.uk/board-business/board-documents
HITRANS	Audited	https://hitrans.org.uk/Corporate/Documents
NESTRANS	Audited	https://www.nestrans.org.uk/about-nestrans/organisation/documents-statement-of-accounts/
SESTRAN	Audited	https://sestran.gov.uk/publications-all/
SWESTRANS	Audited	https://www.swestrans.org.uk/strategies-publications-and-accounts/swestrans-audited-annual-accounts
SPT	Audited	https://www.spt.co.uk/about-us/who-we-are/documents/finance/
TACTRAN	Audited	https://tactran.gov.uk/about-tactran/governance/
ZetTrans	Audited	https://www.zettrans.org.uk/about/reports

Audited accounts for 2024-25 are now available for Argyll & Bute Council but an updated LFR return was not available in time for this publication.

Contact

lgfstats@gov.scot

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Information

Annex C: Local Authority Status of Accounts for 2024-25

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