The Scottish Government

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SG/2009/17
A National Statistics Publication for Scotland
ISBN 978 0 7559 7470 2 (Web only publication)
ISSN 0264-1143
This document is also available in pdf format (1mb)

Contents

1 - INTRODUCTION TO SCOTTISH LOCAL GOVERNMENT FINANCE STATISTICS
1.1 Structure and Functions of Local Government
1.2 Local Government Finance
Table 1.1 - Local Authority Population and Area, 2007-08
Map 1.1 - Local Authority Areas

2 - LOCAL GOVERNMENT INCOME - WHERE THE MONEY COMES FROM
KEY SUMMARY FACTS
Table 2.1 - Summary of Local Government Income by Source, 2003-04 to 2007-08
Chart 2.1 - Summary of Income by Source, 2007-08
2.1 Revenue Grants
Table 2.2 - Revenue Grants
2.2 Council Tax
Table 2.3 - Chargeable Dwellings by Council Tax Band & Local Authority (as at 3 September 2008)
Table 2.4 - Scotland Council Tax Levels
Table 2.5 - Band D Council Tax by Local Authority
Map 2.1 - Band D Council Tax Bill Amount by Local Authority, 2007-08
Table 2.6 - Chargeable dwellings, Discounts and Exemptions
Table 2.7 - Council Tax Income by Local Authority, 2007-08
2.3 Non-Domestic Rates
Table 2.8 - Non-Domestic Rates Subjects by Classification (as at 1 April 2008)
Table 2.9 - Non-Domestic Rates Subjects by Local Authority (as at 1 April 2008)
Table 2.10 - Non-Domestic Rates Income, Total Rateable Values and Poundage Rate
Table 2.11 - Non-Domestic Rates Subjects, Rateable Values and Income by Local Authority
Table 2.12 - Non-Domestic Rates Reliefs by Relief Type
Table 2.13 - Non-Domestic Rates Distributable Amount by Local Authority, 2007-08
2.4 Sales, Fees and Charges
Table 2.14 - Sales, Rents, Fees and Charges
2.5 Other Revenue Income
Table 2.15 - Other Income, 2007-08
2.6 Capital Grants
Table 2.16 - Capital Grants, 2007-08
2.7 Capital Receipts
Table 2.17 - Service Breakdown of Capital Receipts Raised

3 - LOCAL GOVERNMENT REVENUE EXPENDITURE
KEY SUMMARY FACTS
Table 3.1 - Gross Revenue Expenditure, 2007-08
3.1 General Fund Revenue Expenditure
Table 3.2 - General Fund Revenue Expenditure, 2007-08
Table 3.3 - Net Revenue Expenditure by Service, 2003-04 to 2007-08
Chart 3.1 - Net Revenue Expenditure By Service (%)
Map 3.1 - Net Revenue Expenditure per capita by Local Authority, 2007-08
3.2 Revenue Expenditure Financing
Table 3.4 - Financing of Net Revenue Expenditure
Table 3.5 - Financing of Net Revenue Expenditure (%)
3.3 Revenue Reserves
Table 3.6 - Beginning and End of Year Revenue Reserves Levels by Account, 2007-08
3.4 Trading Services
Table 3.7 - Trading Service Revenue Expenditure and Income by Service, 2007-08
3.5 Housing Revenue Account
Table 3.8 - Housing Revenue Account Expenditure and Income, 2007-08
Chart 3.2 - Housing Revenue Account Expenditure and Income, 2007-08
3.6 Common Good Fund
Table 3.9 - Common Good Fund Expenditure and Income, 2007-08

4 - LOCAL GOVERNMENT CAPITAL EXPENDITURE
KEY SUMMARY FACTS
Table 4.1 - Capital Expenditure, 2007-08
Table 4.2 - Capital Expenditure by General Fund Service, 2003-04 to 2007-08
Table 4.3 - Capital Expenditure by Local Authority type, 2007-08
Map 4.1 - Capital expenditure per capita by Local Authority, 2007-08
4.1 Financing Capital Expenditure
Table 4.4 - Financing of capital expenditure, 2007-08
Table 4.5 - Total Capital Expenditure and Financing
Chart 4.1 - Capital Expenditure Financing
4.2 Capital Receipts
Table 4.6 - Capital receipts summary, 2007-08
4.3 Borrowing
Table 4.7 - Loans Fund Borrowing to Finance Capital Expenditure
4.4 Fixed Assets and Outstanding Debt
Table 4.8 - Value of Fixed Assets, 2007-08
Table 4.9 - Outstanding Debt on Local Authority Services, 2007-08

5 - LOCAL GOVERNMENT PENSIONS
KEY SUMMARY FACTS
Table 5.1 - Local Government Pension Funds Expenditure
Table 5.2 - Local Government Pensions Funds Expenditure on Benefits
Table 5.3 - Local Government Pensions Funds Income

ANNEX A - Local Authorities, Polic Boards, Fire Boards, Regional Transport Partnerships and Valuation Joint Boards
ANNEX B - Revenue Income by Local Authority and Main Service, 2007-08
ANNEX C - Calculation of the Distributable Amount of Non-Domestic Rates Income, 2007-08
ANNEX D - Capital Income Breakdown by Local Authority, 2007-08
ANNEX E - Detailed Analysis of Capital Receipts, 2007-08
ANNEX F - Detailed Analysis of General Fund Revenue Income and Expenditure, 2007-08
ANNEX G - General Fund Revenue Expenditure by Local Authority and Main Service, 2007-08
ANNEX H - Net Revenue Expenditure per Local Authority
ANNEX I - Detailed Analysis of Capital Expenditure, 2007-08
ANNEX J - Capital Expenditure by Local Authority and Main Service, 2007-08

SCOTTISH GOVERNMENT STATISTICIAN GROUP

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