Chamber and committees

Spending data on Additional Support for Learning (ASL) is collected from local authorities via the 2023-24 Local Financial Returns (LFR). These figures show that spending on ASL by local authorities reached its highest level on record, over £1 billion in 2023-24.

Local authorities are asked to record all centrally funded ASL expenditure under Special Education, irrespective of where it is delivered. Decisions about prioritisation and budgets, including those for the provision of services for pupils with additional support needs, are a matter for individual councils. It is important to note when making comparisons between local authorities and years that there may be variations in local accounting practices.

Table 1 shows gross revenue expenditure on (ASL) education for 2023-24, split by Pre-Primary, Primary, Secondary and Special Education.

Table 1 – 2023-24 ASL expenditure by Local Authority (£000)

Source: Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government:Local government finance statistics - gov.scot (www.gov.scot)

Table 2 shows the percentage of total gross revenue expenditure on education which was accounted for by spending on additional support for learning in 2023-24.

Table 2 – 2023-24 share of education expenditure accounted for by ASL

Source: Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government: Local government finance statistics - gov.scot (www.gov.scot)

All figures in tables 1 and 2 are based on gross expenditure on a funding basis. This means they have not been adjusted for inter/intra authority transfers.

Table 3 provides total spend per primary and secondary school pupil at the national level. Rather than focusing on ASL spending alone, this calculation shows total gross revenue expenditure in primary and secondary education from the local financial returns, divided by the number of pupils attending primary and secondary schools recorded in the Pupil Census.

Table 3 – Average spending per pupil (£)

Primary and secondary education figures are adjusted to exclude inter-authority transfers. However, this breakdown is not available for ASL spending, therefore ASL figures in Tables 4 and 5 are based on gross expenditure on a funding basis. Note that because figures in Table 3 are based on 2023-24 prices, they are not comparable to the figures based on 2022-23 prices provided in PQ S6W-26184 on 26 March 2024.

Sources:

1. Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government: Local government finance statistics - gov.scot (www.gov.scot)
2. Pupil Census - published annually - for further details go to: Pupil census: supplementary statistics - gov.scot (www.gov.scot)
3. GDP deflators at market prices: GDP deflators at market prices, and money GDP - GOV.UK (www.gov.uk)

Table 4 shows average spending on ASL per ASL pupil by local authority in 2023-24. More precisely, this calculation shows gross revenue expenditure on ASL in primary, secondary and special education from the local financial returns, divided by the number of pupils identified as having additional support needs recorded in the Pupil Census.

Table 4 – 2023-24 ASL spending per pupil (£)

Sources:

1. Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government: Local government finance statistics - gov.scot (www.gov.scot)
2. Pupil Census – published annually - for further details go to: Pupil census: supplementary statistics - gov.scot (www.gov.scot)
   

Table 5 provides average spending on ASL per ASL pupil at the national level in 2023-24. The following figure does not represent all spending benefitting ASL pupils, who also benefit from spending incurred in delivering the wider school system.

Table 5 – Average ASL spend per ASL pupil (£)

ASL spending figures are based on gross expenditure on a funding basis. Note that because figures in Table 5 are based on 2023-24 prices, they are not comparable to the figures based on 2022-23 prices provided in PQ S6W-26184 on 26 March 2024.

Sources:

1. Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government: Local government finance statistics - gov.scot (www.gov.scot)
2. Pupil Census - published annually - for further details go to: Pupil census: supplementary statistics - gov.scot (www.gov.scot)
3. GDP deflators at market prices: GDP deflators at market prices, and money GDP - GOV.UK (www.gov.uk)

Spending data on additional support for learning (ASL) is provided below. This data is collected from local authorities via the 2022-23 Local Financial Returns (LFR). These figures show that spending on ASL by local authorities reached its highest level on record, £926m in 2022-23.

All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers