The Local Government Finance (Scotland) Order 2024

Scottish Statutory Instruments

2024 No. 71

Local Government

The Local Government Finance (Scotland) Order 2024

Made

29th February 2024

Coming into force

1st March 2024

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraphs 1 and 9(4) of schedule 12 of the Local Government Finance Act 1992(1) and all other powers enabling them to do so.

In accordance with paragraph 2(2) of that schedule, they have consulted with such associations of local authorities as appear to them to be appropriate.

In accordance with paragraph 2(3) of that schedule(2), a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

Citation and Commencement S

1.  This Order may be cited as the Local Government Finance (Scotland) Order 2024 and comes into force on the day after the day on which it is made.

Commencement Information

I1 Art. 1 in force at 1.3.2024, see art. 1

Revenue support grant for 2024-2025 S

F1 2.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Art. 2 revoked (6.3.2025) by The Local Government Finance (Scotland) Order 2025 (S.S.I. 2025/60), arts. 1, 5

Distribution of non-domestic rate income for 2024-2025 S

3.—(1) The distributable amount of non-domestic rate income arrived at under paragraph 9 of schedule 12 of the Local Government Finance Act 1992 in respect of the financial year 2024-2025 is £3,068,000,000.

(2) The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2024-2025 are specified in column 1 of schedule 1.

(3) The amount of non-domestic rate income distributed to each local authority specified in column 1 of schedule 1 in respect of the financial year 2024-2025 is the amount set out in column 3 of that schedule opposite the name of that local authority.

Commencement Information

I2 Art. 3 in force at 1.3.2024, see art. 1

Revenue support grant for 2023-2024 – redetermination S

4.—(1) The local authorities to which revenue support grant is payable in respect of the financial year 2023-2024 are specified in column 1 of schedule 2.

(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 2 in respect of the financial year 2023-2024 is the amount set out in column 2 of that schedule opposite the name of that local authority.

Commencement Information

I3 Art. 4 in force at 1.3.2024, see art. 1

Revocations S

5.  Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2023(3) are revoked.

Commencement Information

I4 Art. 5 in force at 1.3.2024, see art. 1

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

29th February 2024

Articles 2 and 3

SCHEDULE 1 S REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2024-2025

Commencement Information

I5 Sch. 1 in force at 1.3.2024, see art. 1

Column 1 Local authority	F2 ...	Column 3 Amount of non-domestic rate income £m
Aberdeen City	F2 ...	208.768
Aberdeenshire	F2 ...	131.630
Angus	F2 ...	29.304
Argyll & Bute	F2 ...	41.334
Clackmannanshire	F2 ...	19.659
Dumfries & Galloway	F2 ...	63.708
Dundee City	F2 ...	73.695
East Ayrshire	F2 ...	33.530
East Dunbartonshire	F2 ...	25.901
East Lothian	F2 ...	59.925
East Renfrewshire	F2 ...	15.941
Edinburgh, City of	F2 ...	407.645
Eilean Siar	F2 ...	9.722
Falkirk	F2 ...	72.962
Fife	F2 ...	143.471
Glasgow City	F2 ...	386.817
Highland	F2 ...	160.345
Inverclyde	F2 ...	20.298
Midlothian	F2 ...	34.944
Moray	F2 ...	67.225
North Ayrshire	F2 ...	43.129
North Lanarkshire	F2 ...	120.743
Orkney Islands	F2 ...	12.176
Perth & Kinross	F2 ...	64.717
Renfrewshire	F2 ...	107.505
Scottish Borders	F2 ...	42.222
Shetland Islands	F2 ...	27.348
South Ayrshire	F2 ...	46.075
South Lanarkshire	F2 ...	366.059
Stirling	F2 ...	47.768
West Dunbartonshire	F2 ...	87.481
West Lothian	F2 ...	95.953
Scotland Total	F2 ...	3,068.000

Textual Amendments

F2 Sch. 1 column 2 revoked (6.3.2025) by The Local Government Finance (Scotland) Order 2025 (S.S.I. 2025/60), arts. 1, 5

Article 4

SCHEDULE 2 S REVENUE SUPPORT GRANT 2023-2024

Commencement Information

I6 Sch. 2 in force at 1.3.2024, see art. 1

Column 1 Local authority	Column 2 Amount of revenue support grant £m
Aberdeen City	165.776
Aberdeenshire	394.169
Angus	220.901
Argyll & Bute	187.193
Clackmannanshire	98.221
Dumfries & Galloway	287.684
Dundee City	279.360
East Ayrshire	252.184
East Dunbartonshire	210.201
East Lothian	159.356
East Renfrewshire	206.959
Edinburgh, City of	552.075
Eilean Siar	99.168
Falkirk	268.191
Fife	607.050
Glasgow City	1,135.462
Highland	388.842
Inverclyde	175.324
Midlothian	163.578
Moray	147.037
North Ayrshire	286.287
North Lanarkshire	619.609
Orkney Islands	65.147
Perth & Kinross	254.981
Renfrewshire	253.488
Scottish Borders	218.189
Shetland Islands	61.703
South Ayrshire	204.194
South Lanarkshire	349.979
Stirling	157.196
West Dunbartonshire	132.354
West Lothian	307.347
Scotland Total	8,909.205

EXPLANATORY NOTE

(This note is not part of the Order)

This Order–

(a) determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2024-2025 (article 2 and schedule 1),

(b) determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),

(c) redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2023-2024 (article 4 and schedule 2), and

(d) makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2023, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2023-2024 (article 5).

(1)

1992 c. 14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46). The requirement to obtain Treasury consent was removed by section 55 of that Act.

(2)

Paragraph 2(3) has been modified by section 118(2) of the Scotland Act 1998 (c. 46) and paragraph 6 of schedule 3 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).

(3)

S.S.I. 2023/68.