
Scotland's chief statistician has published figures of local government finance in 2023-24.
The figures give an overview of the financial activity of local government, including revenue expenditure and income; capital expenditure and financing; reserves; debt; and pensions.
The figures show that local authorities’ net revenue expenditure in 2023-24 was £14,296 million. Education and Social Work were the services with highest net revenue expenditure, accounting for £6,960 million and £4,604 million respectively.
Net revenue expenditure on Central Services increased by 103.2 per cent, £352 million, between 2022-23 and 2023-24. Of this increase, £260 million was due to Equal Pay payments that were made by Glasgow City Council during 2023-24.
There was £3,689 million of capital expenditure in 2023-24. This was predominantly financed by grants and contributions of £1,704 million and borrowing of £1,640 million.