Current status: Answered by Shona Robison on 17 September 2024
To ask the Scottish Government, further to the answer to question S6W-28112 by Shona Robison on 20 June 2024, whether it will provide (a) an update on the final audited reserves held by each local authority at 31 March 2024 and (b) the percentage increase in reserves for each local authority since 31 March 2014.
Final audited reserves data for 31 March 2024 is not currently held by the Scottish Government.
As far as possible, where audited reserves figures are available for 31 March 2024, these will be published in February 2025 as part of Scottish Local Government Finance Statistics 2023-24.
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 (now updated with provisional outturn data from POBE 2024 dataset). Please note that the information requested on reserves is not held prior to 2007.
Due to small numbers in many of the VJBs and transport authorities, real-term percentage changes in reserves have only been calculated for Councils and Strathclyde Passenger Transport.
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)).
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 2024 for 31 March 2024 which is provisional outturn data provided in early 2024. | |||||||
Cash Terms | Real Terms (2023-24 Prices) | Percentage Increase | |||||
Local Authority | 31-Mar-14 | 31-Mar-24 | 31-Mar-14 | 31-Mar-24 | Real Terms | ||
Final Audited | Provisional Outturn | Final Audited | Provisional Outturn | ||||
Aberdeen City | 57.1 | 85.9 | 75.2 | 85.9 | 14% | ||
Aberdeenshire | 57.5 | 65.4 | 75.7 | 65.4 | -14% | ||
Angus | 19.8 | 71.2 | 26.1 | 71.2 | 173% | ||
Argyll & Bute | 44.0 | 86.4 | 58.0 | 86.4 | 49% | ||
City of Edinburgh | 123.3 | 265.9 | 162.3 | 265.9 | 64% | ||
Clackmannanshire | 12.0 | 21.0 | 15.8 | 21.0 | 32% | ||
Dumfries & Galloway | 58.4 | 86.4 | 76.9 | 86.4 | 12% | ||
Dundee City | 8.1 | 56.6 | 10.6 | 56.6 | 433% | ||
East Ayrshire | 28.0 | 49.1 | 36.9 | 49.1 | 33% | ||
East Dunbartonshire | 11.3 | 47.7 | 14.9 | 47.7 | 220% | ||
East Lothian | 9.2 | 26.4 | 12.1 | 26.4 | 118% | ||
East Renfrewshire | 14.9 | 52.1 | 19.6 | 52.1 | 165% | ||
Falkirk | 25.8 | 49.7 | 33.9 | 49.7 | 47% | ||
Fife | 85.0 | 216.1 | 111.9 | 216.1 | 93% | ||
Glasgow City | 32.8 | 277.4 | 43.2 | 277.4 | 543% | ||
Highland | 40.3 | 131.8 | 53.1 | 131.8 | 148% | ||
Inverclyde | 42.9 | 27.4 | 56.5 | 27.4 | -51% | ||
Midlothian | 20.5 | 35.0 | 27.0 | 35.0 | 29% | ||
Moray | 21.4 | 45.7 | 28.1 | 45.7 | 62% | ||
Na h-Eileanan Siar | 18.3 | 30.0 | 24.1 | 30.0 | 24% | ||
North Ayrshire | 25.2 | 110.1 | 33.1 | 110.1 | 233% | ||
North Lanarkshire | 75.0 | 249.9 | 98.8 | 249.9 | 153% | ||
Orkney Islands | 23.8 | 28.5 | 31.3 | 28.5 | -9% | ||
Perth & Kinross | 48.2 | 69.7 | 63.5 | 69.7 | 10% | ||
Renfrewshire | 52.9 | 127.4 | 69.7 | 127.4 | 83% | ||
Scottish Borders | 17.1 | 49.6 | 22.6 | 49.6 | 120% | ||
Shetland Islands | 13.9 | 72.0 | 18.2 | 72.0 | 295% | ||
South Ayrshire | 22.9 | 47.7 | 30.2 | 47.7 | 58% | ||
South Lanarkshire | 13.4 | 150.3 | 17.6 | 150.3 | 753% | ||
Stirling | 13.3 | 29.9 | 17.5 | 29.9 | 71% | ||
West Dunbartonshire | 10.1 | 29.1 | 13.3 | 29.1 | 118% | ||
West Lothian | 22.6 | 57.1 | 29.7 | 57.1 | 92% | ||
Ayrshire VJB | 0.2 | 0.7 | 0.3 | 0.7 | |||
Central VJB | 0.8 | 0.4 | 1.0 | 0.4 | |||
Dunbartonshire& Argyll & Bute VJB | 0.5 | 0.8 | 0.6 | 0.8 | |||
Grampian VJB | 0.2 | 0.7 | 0.3 | 0.7 | |||
Highland & Western Isles VJB | 0.1 | 0.2 | 0.2 | 0.2 | |||
Lanarkshire VJB | - | 1.7 | - | 1.7 | |||
Lothian VJB | - | 1.3 | - | 1.3 | |||
Orkney & Shetland VJB | - | 0.0 | - | 0.0 | |||
Renfrewshire VJB | 0.5 | 0.8 | 0.6 | 0.8 | |||
Tayside VJB | 0.1 | 0.1 | 0.1 | 0.1 | |||
Tay Road Bridge | 1.2 | 1.2 | 1.5 | 1.2 | |||
HITRANS | 0.2 | 0.1 | 0.3 | 0.1 | |||
NESTRANS | 0.0 | 3.6 | 0.0 | 3.6 | |||
SESTRAN | - | 0.2 | - | 0.2 | |||
SPT | 12.5 | 109.7 | 16.5 | 109.7 | 565% | ||
SWESTRANS | - | 0.0 | - | 0.0 | |||
TACTRAN | - | 0.1 | - | 0.1 | |||
ZetTrans | - | 0.0 | - | 0.0 | |||
Scotland | 1,085.4 | 2870.0 | 1,428.8 | 2,870.0 | 101% | ||
VJB = Valuation Joint Board | |||||||
GDP Deflator | 75.97 | 100.00 | |||||