Publication - Statistics

Scottish local government financial statistics 2017-2018

Published: 26 Feb 2019

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.

Scottish local government financial statistics 2017-2018
6. Background to Scottish Local Government Financial Statistics

6. Background to Scottish Local Government Financial Statistics

Scottish Local Government Financial Statistics is an annual publication that provides a comprehensive overview of Scottish local authority financial activity. The publication covers local authority income, revenue and capital expenditure, outstanding debt, local taxation and local authority pensions. Further information on Scottish Local Government Finance Statistics can be found at:

http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance

Structure and Functions of Local Government

Local government is responsible for delivering a wide range of services including education, social services, transport, housing, environmental services, cultural services, planning and development and central services. Further information on local government in Scotland is available at: http://www.gov.scot/Topics/Government/local-government

Local government in Scotland primarily comprises of 32 councils as shown in Map 6.1. In addition to these 32 councils, there are also Valuation Joint Boards, Regional Transport Partnerships and the Tay Bridge Board. Most of these Boards are the collective responsibility of two or more Councils. See Table 6.1 for listings of Boards and constituent councils.

Regional Transport Partnerships (RTPs) were established by the Transport (Scotland) Act 2005. Seven statutory regional transport partnerships were created across Scotland to lead on regional transport strategy and delivery.

Valuation Joint Boards provide valuation services, primarily maintaining the Valuation Roll for non-domestic properties, and the Council Tax Valuation List for domestic dwellings. The Valuation Roll and Council Tax Valuation Lists are used as the basis for local taxation billing liability (council tax and non-domestic rates).

Since 2003, local authorities have been required to undertake Community Planning in partnership with other agencies (such as health boards, enterprise, police and fire bodies) responsible for public service delivery in an area. More recently, the Public Bodies (Joint Working) (Scotland) Act 2014 put in place a requirement for NHS Boards and local authorities to work together to deliver integrated health and social care services through Health and Social Care Partnerships.

Police and Fire Services

Police and Fire Boards were until 31st March 2013 responsible for providing police and fire services for their constituent Councils. The Police and Fire Reform (Scotland) Act 2012 created Police Scotland and the Scottish Fire and Rescue Service, which replaced the former Police and Fire Boards. These new bodies are classified as central government, so are no longer included in figures on local government from 2013-14 onwards. Due to the way that Police and Fire Boards were funded, it is not possible to exclude Police and Fire income from a number of analyses. As such, figures from 2013-14 and later are not strictly comparable with figures from earlier years.

Table 6.1 – Local Authority Joint Board Membership

Council

Regional Transport Partnerships

Valuation Joint Boards

Aberdeen City

NESTRANS

Grampian

Aberdeenshire

NESTRANS

Grampian

Angus

TACTRAN

Tayside

Argyll & Bute1

SPT/HITRANS

Dunbartonshire & Argyll& Bute

Clackmannanshire

SESTRAN

Central

Dumfries & Galloway

SWESTRANS

Dumfries & Galloway

Dundee City

TACTRAN

Tayside

East Ayrshire

SPT

Ayrshire

East Dunbartonshire

SPT

Dunbartonshire & Argyll& Bute

East Lothian

SESTRAN

Lothian

East Renfrewshire

SPT

Renfrewshire

Edinburgh, City of

SESTRAN

Lothian

Eilean Siar

HITRANS

Highland and Western Isles

Falkirk

SESTRAN

Central

Fife

SESTRAN

Fife

Glasgow City

SPT

Glasgow

Highland

HITRANS

Highland and Western Isles

Inverclyde

SPT

Renfrewshire

Midlothian

SESTRAN

Lothian

Moray

HITRANS

Grampian

North Ayrshire

SPT

Ayrshire

North Lanarkshire

SPT

Lanarkshire

Orkney Islands

HITRANS

Orkney & Shetland

Perth & Kinross

TACTRAN

Tayside

Renfrewshire

SPT

Renfrewshire

Scottish Borders

SESTRAN

Borders

Shetland Islands

ZetTrans

Orkney & Shetland

South Ayrshire

SPT

Ayrshire

South Lanarkshire

SPT

Lanarkshire

Stirling

TACTRAN

Central

West Dunbartonshire

SPT

Dunbartonshire & Argyll& Bute

West Lothian

SESTRAN

Lothian

1. Helensburgh and Lomond are part of SPT while the rest of Argyll & Bute is part of HITRANS.

Map 6.1 – Local Authority Areas

Map 6.1 – Local Authority Areas