Local Government 2023-24 Provisional Outturn And 2024-25 Budget Estimates

26th June 2024

The Chief Statistician has released figures on 2023-24 provisional outturn and 2024-25 budget estimates for revenue and capital services provided by local authorities.

In 2023-24, net revenue expenditure on local authority services was provisionally reported as £14,627 million in 2023-24 and budgeted as £15,005 million for 2024-25. Compared to 2022-23 figures, net revenue expenditure is estimated to increase by 8.4% in 2023-24, and is estimated to increase by a further 2.6% in 2024-25.

Education and Social Work continue to be the services with highest net revenue expenditure in both 2023-24 and 2024-25. These services account for around 80% of general fund net revenue expenditure.

Local authorities reported provisional general funding of £14,910 million in 2023-24, and budgeted for £15,952 million of general funding in 2024-25.

General Fund reserves (including Harbour Accounts) at 31 March 2024 were provisionally reported as £2,930 million, and budgeted to be £2,676 million at 31 March 2025. For context, General Fund reserve balances (including Harbour Accounts) were £1,584 million on 31 March 2020. Therefore, whilst reserve balances remain above pre-pandemic levels for Scotland, these are beginning to be brought down.

Capital expenditure across local authorities was provisionally reported as £3,916 million in 2023-24, and budgeted as £5,174 million in 2024-25. An increase of 71.4% in capital expenditure for Education is expected from 2023-24 to 2024-25, reflecting the roll out of the Learning Estate Investment Programme.

The main sources of capital financing are grants & contributions and borrowing. Borrowing is expected to increase to £1,859 million in 2023-24, and then to £3,109 million in 2024-25. In 2023-24 and 2024-25, in-year borrowing is anticipated to overtake grants & contributions as the primary source of capital financing.

Total external debt was provisionally reported as £20,587 million in 2023-24, and budgeted as £23,508 million in 2024-25, with local authorities continuing to remain under-borrowed.

 

Related Businesses

 

Related Articles

Today : Local Authority

Short Term Let Control Area In Badenoch and Strathspey Has Slowed More Properties Joining - See Highland Wide Tougher Rules

Early indications suggest that the introduction of a Short Term Let Control Area (STLCA) for Badenoch and Strathspey has slowed the growth of secondary short-term lets across the area.   The STLCA for Ward 20, which covers Aviemore, Carrbridge, Boat of Garten, Dalwhinnie Grantown-on-Spey, Kingussie, and Newtonmore, has been in place for two years and was one of the first to be designated in Scotland.  

24/4/2026 : Local Authority

 
Highland Council signs Memorandum of Understanding with Ukrainian region

The Highland Council has confirmed the recent signing of a Memorandum of Understanding (MoU) with the Ivano-Frankivsk Regional State (Military) Administration in Ukraine.   The MoU acknowledges bonds of friendship and common aims to promote knowledge transfer, educational and trade exchanges, and encourage investment opportunities between the two regions.  

23/4/2026 : Local Authority

Accessible Voting at the 2026 Scottish Parliament Election – Support Available for Voters

As the Scottish Parliament Election approaches on Thursday 7 May 2026, we are ensuring that voting is accessible to voters.   Polling stations across the Highlands will be open from 7am to 10pm.  

23/4/2026 : Local Authority

Thurso provides feedback on £100 million investment plan

Consultation in Thurso has found strong support for investment in a Community Point of Delivery (PoD) that serves the whole town and delivers wider benefits beyond the replacement of ageing school buildings.   Local people described the proposed development of an education campus on the current Thurso High School site and surrounding area as an opportunity to create a civic asset for the whole community, bringing together education, sport, leisure, health, art and social facilities.  

23/4/2026 : Local Authority

Highland Housing Under Pressure: What the Latest Caithness Committee Report Really Tells Us

The latest Highland Council Caithness Committee Housing Management Performance Report (2025–26) offers a detailed snapshot of how social housing services are performing across the region.  On the surface, it is a routine governance update—tracking repairs, allocations, rent collection, and tenant satisfaction.  

23/4/2026 : Local Authority

Caithness Ward Discretionary Budget Approved By Councillors In The Year To 31 March 2026

Councillors approved grant funding from ward discretionary funds in the year to 31 March 2026.  13 groups in each of the two wards received funding.  

23/4/2026 : Local Authority

Workforce North: A Turning Point for the Highlands If We Get It Right

The Highland Council’s Workforce North initiative arrives at a critical moment for the Highlands.  On one side, the region is seeing unprecedented levels of investment in renewable energy, infrastructure, and construction.  

22/4/2026 : Local Authority

Non Domestic Rates - Sector Specific Business Rates Relief – from 1 April 2026

Support for Highland businesses may be available.   Retail, Hospitality & Leisure Relief.  

15/4/2026 : Local Authority

Child Payments Up, Council Services Down: The Budget Squeeze No One Wants to Admit

Scotland's councils are now facing a financial crisis that is deeper and more structural than anything seen since devolution.   The pressures have been building for more than a decade, but they have now reached a point where several councils are openly warning that they may not be able to balance their budgets in the coming years.  

13/4/2026 : Local Authority

 
Deadline approaches to register to vote in the Scottish Parliament election

With the Scottish Parliament election taking place on Thursday 7 May 2026, electors in the three Highland constituencies are being urged to ensure they are registered to vote before the deadline for receipt of applications which is midnight next Monday (20 April).   You will receive a poll letter to tell you where to go to cast your vote on Thursday 7 May.