Scottish Local Government Finance - Green Book: 2026-2027
Scottish Local Government Finance Settlement 2026-27: Funding Allocation Formula.
3 Settlement Checking Process
The remit of the Settlement and Distribution Group states that the group feed into the checking of the local government finance settlement prior to publication. A major part of this checking relates to the GAE calculations to ensure that all the relevant indicators have been updated and the correct methodology applied. The checking took place during late-December and January, during which time local authority and COSLA officials were given access to pre-budget distributions on the basis of 2025-26 settlement totals, and then provisional calculations during January, and again included online sessions with Scottish Government officials.