Written Question · S6W-28112 · Session 6
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 e…
The question
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 answer
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Figures for 31 March 2024 will be superseded on 25 June 2024 by data published in Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates.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
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
In the Official Report
No contribution in the Official Report cites S6W-28112 by reference.