Scottish Local Government Finance Statistics 2024-25
Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2024-25 based on authorities' audited accounts (where available).
Footnotes
1. GDP deflators at market prices, and money GDP December 2025 (Quarterly National Accounts) - GOV.UK (www.gov.uk).
2. These figures can be found in the supporting document: Scottish Local Government Finance Statistics (SLGFS) 2024-25 - Additional Analysis- Revenue: Table J – Timeseries.
3. See Local government finance circular No. 2/2024: settlement for 2024-2025 - gov.scot.
4. See Local government finance circular No. 2/2024: settlement for 2024-2025 - gov.scot.
5. Note, whilst the GRG amount in the circular is £10,343 million, six local authorities made adjustments which reduced this figure by £6 million. These were Aberdeenshire, East Dunbartonshire, Highland, Inverclyde, North Ayrshire and North Lanarkshire.
6. See also Council Tax Rates: Comparing Scotland to other UK nations - gov.scot.
7. A longer time series of Average Council Tax per dwelling 1996-97 to 2024-25 (before CTR) can be found at: Council tax datasets - gov.scot (www.gov.scot).
8. See previous SLGFS workbooks at: Local government finance statistics - gov.scot. In 2017-18 the figure was £351 million. In 2020-21, an additional £25 million was also provided.
9. Following the 2023 revaluation the gross bills for some properties, where large RV increases have occurred, have been subject to annually increasing caps.
10. From Finance Circular 10/2024 Annex K, the General Capital Grant totalled £611.796 million.
11. https://www.glasgow.gov.uk/councillorsandcommittees/viewSelectedDocument.asp?c=P62AFQDNZLUT81Z32U.
12. See Table K in Scottish Local Government Finance Statistics (SLGFS) 2024-25 - Additional Analysis - Reserves, available in the supporting documents for this publication.
Contact
Email: lgfstats@gov.scot