Current status: Answered by Shona Robison on 20 June 2024
To ask the Scottish Government what information it holds regarding the value of each local authority's reserves in real terms in 2023-24, and how this compares with the equivalent value in (a) 2003-04 and (b) 2013-14.
The following table shows the cash and real terms value of Local Authority General Fund reserves at 31 March 2014 (final audited) and 31 March 2024 (budget estimate). Please note that the information requested on reserves is not held prior to 2007.
Adjustments for inflation have been made using the Gross Domestic Product (GDP) deflators for March 2024 (available at: GDP deflators at market prices, and money GDP - GOV.UK (www.gov.uk) ).
Figures for 31 March 2024 will be superseded on 25 June 2024 by data published in Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates.
Further information on Local Government Finance Statistics can be found at: Local government finance statistics - gov.scot (www.gov.scot).
General Fund Reserves (in £ millions) as at 31 March | ||
Sources: LFR 23 for 31 March 2014 (audited data), POBE 2023 for 31 March 2024 which is a budget estimate provided in early 2023. | ||
Cash Terms | Real Terms (2023-24 Prices) | ||||
Local Authority | 31-Mar-14 | 31-Mar-24 | 31-Mar-14 | 31-Mar-24 | |
Final Audited | Budget Estimate | Final Audited | Budget Estimate | ||
Aberdeen City | 57.1 | 70.1 | 75.2 | 70.1 | |
Aberdeenshire | 57.5 | 73.8 | 75.7 | 73.8 | |
Angus | 19.8 | 45.7 | 26.1 | 45.7 | |
Argyll & Bute | 44.0 | 88.2 | 58.0 | 88.2 | |
City of Edinburgh | 123.3 | 198.7 | 162.3 | 198.7 | |
Clackmannanshire | 12.0 | 14.2 | 15.8 | 14.2 | |
Dumfries & Galloway | 58.4 | 70.2 | 76.9 | 70.2 | |
Dundee City | 8.1 | 44.2 | 10.6 | 44.2 | |
East Ayrshire | 28.0 | 38.6 | 36.9 | 38.6 | |
East Dunbartonshire | 11.3 | 28.0 | 14.9 | 28.0 | |
East Lothian | 9.2 | 16.6 | 12.1 | 16.6 | |
East Renfrewshire | 14.9 | 23.5 | 19.6 | 23.5 | |
Falkirk | 25.8 | 33.2 | 33.9 | 33.2 | |
Fife | 85.0 | 181.9 | 111.9 | 181.9 | |
Glasgow City | 32.8 | 137.6 | 43.2 | 137.6 | |
Highland | 40.3 | 72.7 | 53.1 | 72.7 | |
Inverclyde | 42.9 | 6.4 | 56.5 | 6.4 | |
Midlothian | 20.5 | 7.8 | 27.0 | 7.8 | |
Moray | 21.4 | 19.6 | 28.1 | 19.6 | |
Na h-Eileanan Siar | 18.3 | 14.2 | 24.1 | 14.2 | |
North Ayrshire | 25.2 | 109.0 | 33.1 | 109.0 | |
North Lanarkshire | 75.0 | 256.6 | 98.8 | 256.6 | |
Orkney Islands | 23.8 | 34.3 | 31.3 | 34.3 | |
Perth & Kinross | 48.2 | 39.8 | 63.5 | 39.8 | |
Renfrewshire | 52.9 | 73.3 | 69.7 | 73.3 | |
Scottish Borders | 17.1 | 34.2 | 22.6 | 34.2 | |
Shetland Islands | 13.9 | 25.8 | 18.2 | 25.8 | |
South Ayrshire | 22.9 | 11.1 | 30.2 | 11.1 | |
South Lanarkshire | 13.4 | 108.0 | 17.6 | 108.0 | |
Stirling | 13.3 | 66.0 | 17.5 | 66.0 | |
West Dunbartonshire | 10.1 | 4.6 | 13.3 | 4.6 | |
West Lothian | 22.6 | 9.7 | 29.7 | 9.7 | |
Ayrshire VJB | 0.2 | 0.4 | 0.3 | 0.4 | |
Central VJB | 0.8 | 0.5 | 1.0 | 0.5 | |
Dunbartonshire & Argyll & Bute VJB | 0.5 | 0.4 | 0.6 | 0.4 | |
Grampian VJB | 0.2 | 0.5 | 0.3 | 0.5 | |
Highland & Western Isles VJB | 0.1 | 0.1 | 0.2 | 0.1 | |
Lanarkshire VJB | - | 1.3 | - | 1.3 | |
Lothian VJB | - | 0.5 | - | 0.5 | |
Orkney & Shetland VJB | - | 0.0 | - | 0.0 | |
Renfrewshire VJB | 0.5 | 1.0 | 0.6 | 1.0 | |
Tayside VJB | 0.1 | 0.1 | 0.1 | 0.1 | |
Tay Road Bridge | 1.2 | 1.2 | 1.5 | 1.2 | |
HITRANS | 0.2 | 0.0 | 0.3 | 0.0 | |
NESTRANS | 0.0 | 2.7 | 0.0 | 2.7 | |
SESTRAN | - | 0.0 | - | 0.0 | |
SPT | 12.5 | 83.2 | 16.5 | 83.2 | |
SWESTRANS | - | 0.0 | - | 0.0 | |
TACTRAN | - | 0.0 | - | 0.0 | |
ZetTrans | - | 0.0 | - | 0.0 | |
Scotland | 1,085.4 | 2,049.6 | 1,428.8 | 2,049.6 | |
VJB = Valuation Joint Board | |||||
GDP Deflator | 75.97 | 100.00 | |||