Local government in Scotland: Financial overview 2018/19

About the data

Councils publish audited annual accounts for each year up until 31 March. Here we have included selected data from the Comprehensive Income and Expenditure Statement, the Movement in Reserves Statement, and the Balance Sheet from the 2018/19 accounts.

Other sources of data used include:

• The population estimates used in Sheet 1 are based on National Records of Scotland mid-year population estimate for 2018.

‘Percentage of income’ in sheet 2 and ‘net annual revenue’ in sheet 4 refer to income from General Revenue Grant, Non-Domestic Rates, Council Tax and Dwelling Rents.

How to use our graphics

All the graphics are interactive and may be best viewed by clicking on the full screen icon at the bottom right of the exhibit:

• Hovering over the graphs will give you more detailed information.
• On sheet 1 you can filter by sources of income.
• On sheet 2 you can filter by different types of reserve.
• On sheet 3 you can filter by the year.
• On sheet 4, you can filter by type of debt.
• To access the data behind the graphics, click on the graph you're interested in, then click 'Download' at the bottom of the graphics and select the format.