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)Local Authority Pre-Primary Education Primary Education Secondary Education Special Education Total Aberdeen City 1,116 6,328 7,123 21,288 35,855 Aberdeenshire 0 0 0 57,564 57,564 Angus 0 0 0 17,385 17,385 Argyll and Bute 811 4,802 5,475 3,818 14,906 City of Edinburgh 3,730 23,638 13,551 52,391 93,310 Clackmannanshire 0 0 0 15,681 15,681 Dumfries and Galloway 0 0 0 25,178 25,178 Dundee City 252 7,010 3,270 10,938 21,470 East Ayrshire 0 0 0 23,829 23,829 East Dunbartonshire 465 2,651 1,407 17,086 21,609 East Lothian 0 3,381 2,304 13,383 19,068 East Renfrewshire 1,073 2,010 1,679 11,746 16,508 Falkirk 0 0 0 30,270 30,270 Fife 0 0 0 46,472 46,472 Glasgow City 6,913 17,502 24,100 92,732 141,247 Highland 0 0 0 50,239 50,239 Inverclyde 0 0 0 15,952 15,952 Midlothian 56 3,934 3,154 18,609 25,753 Moray 0 0 0 21,690 21,690 Na h-Eileanan Siar 0 0 0 6,185 6,185 North Ayrshire 0 0 0 17,348 17,348 North Lanarkshire 113 13,348 5,269 52,120 70,850 Orkney Islands 153 960 1,248 3,892 6,253 Perth and Kinross 379 6,257 5,137 11,420 23,193 Renfrewshire 2,257 5,992 3,193 18,122 29,564 Scottish Borders 0 0 0 13,912 13,912 Shetland Islands 0 0 0 9,325 9,325 South Ayrshire 7 2,398 1,900 17,852 22,157 South Lanarkshire 0 11,281 10,227 33,307 54,815 Stirling 0 1,718 2,940 11,297 15,955 West Dunbartonshire 411 4,444 2,732 13,303 20,890 West Lothian 0 0 0 29,679 29,679 All local authorities 17,736 117,654 94,709 784,013 1,014,112 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 Local Authority ASL Spend as a share of Education Spend Aberdeen City 13% Aberdeenshire 14% Angus 11% Argyll & Bute 10% City of Edinburgh 16% Clackmannanshire 18% Dumfries & Galloway 12% Dundee City 10% East Ayrshire 13% East Dunbartonshire 11% East Lothian 13% East Renfrewshire 9% Falkirk 13% Fife 9% Glasgow City 17% Highland 14% Inverclyde 13% Midlothian 16% Moray 16% Na h-Eileanan Siar 10% North Ayrshire 8% North Lanarkshire 13% Orkney Islands 13% Perth & Kinross 11% Renfrewshire 11% Scottish Borders 8% Shetland Islands 15% South Ayrshire 14% South Lanarkshire 11% Stirling 10% West Dunbartonshire 14% West Lothian 10% All local authorities 13% 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.