Written Question · S6W-29549 · Session 6
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 re…
The question
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.
The answer
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 IncreaseLocal Authority31-Mar-1431-Mar-24 31-Mar-1431-Mar-24 Real Terms Final AuditedProvisional Outturn Final AuditedProvisional Outturn Aberdeen City57.185.9 75.285.9 14%Aberdeenshire57.565.4 75.765.4 -14%Angus19.871.2 26.171.2 173%Argyll & Bute44.086.4 58.086.4 49%City of Edinburgh123.3265.9 162.3265.9 64%Clackmannanshire12.021.0 15.821.0 32%Dumfries & Galloway58.486.4 76.986.4 12%Dundee City8.156.6 10.656.6 433%East Ayrshire28.049.1 36.949.1 33%East Dunbartonshire11.347.7 14.947.7 220%East Lothian9.226.4 12.126.4 118%East Renfrewshire14.952.1 19.652.1 165%Falkirk25.849.7 33.949.7 47%Fife85.0216.1 111.9216.1 93%Glasgow City32.8277.4 43.2277.4 543%Highland40.3131.8 53.1131.8 148%Inverclyde42.927.4 56.527.4 -51%Midlothian20.535.0 27.035.0 29%Moray21.445.7 28.145.7 62%Na h-Eileanan Siar18.330.0 24.130.0 24%North Ayrshire25.2110.1 33.1110.1 233%North Lanarkshire75.0249.9 98.8249.9 153%Orkney Islands23.828.5 31.328.5 -9%Perth & Kinross48.269.7 63.569.7 10%Renfrewshire52.9127.4 69.7127.4 83%Scottish Borders17.149.6 22.649.6 120%Shetland Islands13.972.0 18.272.0 295%South Ayrshire22.947.7 30.247.7 58%South Lanarkshire13.4150.3 17.6150.3 753%Stirling13.329.9 17.529.9 71%West Dunbartonshire10.129.1 13.329.1 118%West Lothian22.657.1 29.757.1 92%Ayrshire VJB0.20.7 0.30.7 Central VJB0.80.4 1.00.4 Dunbartonshire& Argyll & Bute VJB0.50.8 0.60.8 Grampian VJB0.20.7 0.30.7 Highland & Western Isles VJB0.10.2 0.20.2 Lanarkshire VJB-1.7 -1.7 Lothian VJB-1.3 -1.3 Orkney & Shetland VJB-0.0 -0.0 Renfrewshire VJB0.50.8 0.60.8 Tayside VJB0.10.1 0.10.1 Tay Road Bridge1.21.2 1.51.2 HITRANS0.20.1 0.30.1 NESTRANS0.03.6 0.03.6 SESTRAN-0.2 -0.2 SPT12.5109.7 16.5109.7 565%SWESTRANS-0.0 -0.0 TACTRAN-0.1 -0.1 ZetTrans-0.0 -0.0 Scotland1,085.42870.0 1,428.82,870.0 101% VJB = Valuation Joint Board &nbs
- 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 IncreaseLocal Authority31-Mar-1431-Mar-24 31-Mar-1431-Mar-24 Real Terms Final AuditedProvisional Outturn Final AuditedProvisional Outturn Aberdeen City57.185.9 75.285.9 14%Aberdeenshire57.565.4 75.765.4 -14%Angus19.871.2 26.171.2 173%Argyll & Bute44.086.4 58.086.4 49%City of Edinburgh123.3265.9 162.3265.9 64%Clackmannanshire12.021.0 15.821.0 32%Dumfries & Galloway58.486.4 76.986.4 12%Dundee City8.156.6 10.656.6 433%East Ayrshire28.049.1 36.949.1 33%East Dunbartonshire11.347.7 14.947.7 220%East Lothian9.226.4 12.126.4 118%East Renfrewshire14.952.1 19.652.1 165%Falkirk25.849.7 33.949.7 47%Fife85.0216.1 111.9216.1 93%Glasgow City32.8277.4 43.2277.4 543%Highland40.3131.8 53.1131.8 148%Inverclyde42.927.4 56.527.4 -51%Midlothian20.535.0 27.035.0 29%Moray21.445.7 28.145.7 62%Na h-Eileanan Siar18.330.0 24.130.0 24%North Ayrshire25.2110.1 33.1110.1 233%North Lanarkshire75.0249.9 98.8249.9 153%Orkney Islands23.828.5 31.328.5 -9%Perth & Kinross48.269.7 63.569.7 10%Renfrewshire52.9127.4 69.7127.4 83%Scottish Borders17.149.6 22.649.6 120%Shetland Islands13.972.0 18.272.0 295%South Ayrshire22.947.7 30.247.7 58%South Lanarkshire13.4150.3 17.6150.3 753%Stirling13.329.9 17.529.9 71%West Dunbartonshire10.129.1 13.329.1 118%West Lothian22.657.1 29.757.1 92%Ayrshire VJB0.20.7 0.30.7 Central VJB0.80.4 1.00.4 Dunbartonshire& Argyll & Bute VJB0.50.8 0.60.8 Grampian VJB0.20.7 0.30.7 Highland & Western Isles VJB0.10.2 0.20.2 Lanarkshire VJB-1.7 -1.7 Lothian VJB-1.3 -1.3 Orkney & Shetland VJB-0.0 -0.0 Renfrewshire VJB0.50.8 0.60.8 Tayside VJB0.10.1 0.10.1 Tay Road Bridge1.21.2 1.51.2 HITRANS0.20.1 0.30.1 NESTRANS0.03.6 0.03.6 SESTRAN-0.2 -0.2 SPT12.5109.7 16.5109.7 565%SWESTRANS-0.0 -0.0 TACTRAN-0.1 -0.1 ZetTrans-0.0 -0.0 Scotland1,085.42870.0 1,428.82,870.0 101% VJB = Valuation Joint Board &nbs
In the Official Report
No contribution in the Official Report cites S6W-29549 by reference.