HC Deb 24 April 1991 vol 189 cc460-3W
Mr. Dewar

To ask the Secretary of State for Scotland if he will publish in theOfficial Report an analysis for the years 1966–67 to 1990–91, otherwise identical in format to table 2 of "Scottish Local Government Financial Statistics: Summary Volume 1975–76 to 1987–88", of rate fund services revenue account but which distinguishes domestic rate revenue from non-domestic rate revenue.

Mr. Lang

[holding answer 15 April 1991]: Table I gives figures for 1966–67 to 1974–75. Due to differences in the form of the data collected prior to 1975–76 the format of this table differs slightly from that published in "Scottish

Table 1
Summary analysis of rate fund revenue account 1966–67 to 1974–751
1966–67 1967–68 1968–69 1969–70 1970–71 1971–72 1972–73 1973–74 1974–75
Expenditure (£ million)
General expenditure 274 298 321 350 411 477 567 681 930
Loans charges 96 107 125 152 168 177 199 256 325
Total expenditure 370 495 446 502 579 653 766 938 1,254
As a percentage of total expenditure (per cent.)
General expenditure 74 74 72 70 71 73 74 73 74
Loans charges 26 26 28 30 29 27 26 27 26
Total expenditure 100 100 100 100 100 100 100 100 100
Income (£ million)
Rates2 149 151 163 177 198 227 240 267 304
of which domestic rates3 72 71 75 80 87 105 110 120 131
non-domestic rates3 77 80 88 98 111 122 130 147 174
Government grant RSG (a) Needs element4 125 114 121 138 165 192 224 287 395
(b) Resources element — 38 40 46 55 64 75 96 132
(c) Domestic element — 3 6 9 13 15 17 22 26
(d) Specific grants and subsidies 49 40 41 48 58 65 86 116 160
Total aggregate government grants (a)+(b)+(c)+(d) 174 196 209 242 291 336 403 520 713
Special domestic rate relief — — — — — — — — 2
Rate rebate grants2 — — 1 1 2 2 2 2 10
Fees and charges 54 59 68 81 93 104 125 160 186
Total income 376 406 441 501 584 669 770 950 1,215
Income less expenditure (£ million) 6 1 –5 –1 5 16 4 12 –39
As a percentage of total income (per cent.)
Rates2 39 37 37 35 34 34 31 28 25
of which domestic rates3 19 18 17 16 15 16 14 13 11
non-domestic rates3 20 20 20 19 19 18 17 15 14
Government grant RSG (a) Needs element4 33 28 28 28 28 29 29 30 33
(b) Resources element — 9 9 9 9 10 10 10 11
(c) Domestic element — 1 1 2 2 2 2 2 2
(d) Specific grants and subsidies 13 10 9 10 10 10 11 12 13
Total aggregate government grants (a)+(b)+(c)+(d) 46 48 47 48 50 50 52 55 59
Special domestic rate relief — — — — — — — — 0
Rate rebate grants2 — — 0 0 0 0 0 0 1
Fees and charges 14 15 15 16 16 16 16 17 15
Total income 100 100 100 100 100 100 100 100 100
1 Totals may not be exactly equal to the sum of their constituent parts due to rounding.
2 Rates figures for 1966–67 and 1967–68 include rate rebate grant.
3 The breakdown of rate income into domestic and non-domestic rate income is estimated pro-rata to rateable values.
4 The RSG figure for 1966–67 comprises general grant, echequer equalisation and transitional grants.

Table 2
Rate income 1975–76 to 1987–881
Year Total Domestic Non-domestic
£ million £ million £ million
1975–76 389 165 224
1976–77 448 185 263
1977–78 522 213 309
1978–79 589 196 393
1979–80 683 222 461
1980–81 930 305 625
1981–82 1,205 395 810
1982–83 1,387 452 935
1983–84 1,321 380 941
1984–85 1,361 392 969
1985–86 1,543 458 1,085
1986–87 1,653 505 1,148
1987–88 1,868 580 1,288

Local Government Financial Statistics: Summary Volume 1975–76 to 1987–88". Table 2 gives an estimated breakdown of rate income into domestic and non-domestic income for the years 1975–76 to 1987–88, consistent with the figures published in the summary volume. Table 3 gives figures for 1988–89. Figures for 1989–90 and 1990–91 are not yet available.

1 The breakdown of rate income into domestic and non-domestic rate income is estimated pro-rata to rateable values.

Table 3
Summary analysis of rate fund revenue account: 1988–891
1988–89
Expenditure £ million
Staff costs 2,812
Running expenses 1,616
Loans charges 539
Revenue contributions to capital 12
Rate fund contributions to housing and trading services2 105
Adjustment3 –312
Total expenditure 4,772
As a percentage of total expenditure Percentage
Staff costs 59

1988–89
Running expenses 34
Loans charges 11
Revenue contributions to capital 0
Rate fund contributions to housing and trading services2 2
Adjustment3 –7
Total expenditure 100
Income £ million
Rates4 1,973
of which domestic rates5 669
non-domestic rates5 1,304
Government grant RSG6
(a) needs element 1,690
(b) resources element 216
(c) domestic element 92
(d) specific grants and subsidies7 257
Total aggregate government grants (a)+(b)+(c)+(d) 2,255
Rate rebate grants 190
Sales 29
Rents, fees and charges 288
Other income 92
Total income 4,826
Income less expenditure as a percentage of total income Percentage
Rates4 41
of which domestic rates5 14
non-domestic rates5 27
Government grant RSG6
(a) needs element 35
(b) resources element 4
(c) domestic element 2
(d) specific grants and subsidies7 5
Total aggregate government grants (a)+(b)+(c)+(d) 47
Rate rebate grants 4
Sales 1
Rents, fees and charges 6
Other income 2
Total income 100
1 Totals may not be exactly equal to the sum of their constituent parts due to rounding.
2 Excluding contributions to transport undertakings.
3 Inter-account and inter-authority transactions deducted.
4 Excluding rate rebates and domestic element of rate support grant. Includes net cost of collection of rates.
5 The breakdown of rate income into domestic and non-domestic rate income is estimated pro-rata to rateable values.
6 Near final figures as prescribed in RSG (Scotland) (No. 2) Order 1989.
7 As defined in appendix C of the report on the Rate Support Grant (Scotland) Order 1987 and as returned by local authorities.
8 Includes rate rebates (DSS), disabled persons rebates, enterprise zones rebates and revaluation rebates.

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