2024 No. 71
Local Government

The Local Government Finance (Scotland) Order 2024

Made
Coming into force
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 19921 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 schedule2, a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

Citation and Commencement1.

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.

Annotations:
Commencement Information

I1Art. 1 in force at 1.3.2024, see art. 1

Revenue support grant for 2024-2025F12.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distribution of non-domestic rate income for 2024-20253.

(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.

Annotations:
Commencement Information

I2Art. 3 in force at 1.3.2024, see art. 1

Revenue support grant for 2023-2024 – redetermination4.

(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.

Annotations:
Commencement Information

I3Art. 4 in force at 1.3.2024, see art. 1

Revocations5.

Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 20233 are revoked.
Annotations:
Commencement Information

I4Art. 5 in force at 1.3.2024, see art. 1

TOM ARTHUR
Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

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

Articles 2 and 3

Annotations:
Commencement Information

I5Sch. 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

SCHEDULE 2REVENUE SUPPORT GRANT 2023-2024

Article 4

Annotations:
Commencement Information

I6Sch. 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).