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Local Government Finance

Volume 171: debated on Wednesday 25 April 1990

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To ask the Secretary of State for Scotland if he will publish in the Official Report in relation to each local authority in Scotland and the average for all local authorities in Scotland for the financial year 1990–91 (a) the level of net expenditure per head of population, (b) the level of net expenditure per head of population as set out in the Government's assessment of expenditure need, (c) the level of income per head of population from personal, standard and collective community charges, (d) the income from revenue support grant per head of population, (e) the income from non-domestic rates per head of population and (f) the income from the other sources per head of population all excluding reference to the water community charge.

[holding answer 23 April 1990]: The information is in the table:

(a)

(b)

(c)

(d)

(e)

(f)

Total Net Expenditure

Grant Aided Expenditure

Community Charge Income

Revenue Support Grant

Non-Domestic Rate Income

Specific Grant

Stewartry96833136190
Wigtown115913050201
Dunfermline1281124425530
Kirkcaldy1341104918561
North East Fife1401066050291
Aberdeen1831176835743
Banff and Buchan1201064237401
Gordon1201033051172
Kincardine and Deeside90991950200
Moray1041112944311
Badenoch and Strathspey101912640291
Caithness103871943310
Inverness97911930451
Lochaber138943638572
Nairn101862057141
Ross and Cromarty142973562401
Skye and Lochalsh135952173271
Sutherland14110713104161
East Lothian1761165723621
Edinburgh1981218342695
Midlothian1441104555291
West Lothian1191084041352
Argyll and Bute1791185859511
Bearsden1251005357200
Clydebank2291076894486
Clydesdale1551055747351
Cumbernauld1241064037410
Cumnock1411064457291
Cunninghame1561135012853
Dumbarton1631047334542
East Kilbride1431017619460
Eastwood961013147130
Glasgow28616564761089
Hamilton1421075444432
Inverclyde1591105070352
Kilmarnock1311014042411
Kyle and Carrick1481166438491
Monklands1781146263407
Motherwell1561104756403
Renfrew1671216442512
Strathkelvin1421075965252
Angus1141083943301
Dundee1801236347646
Perth and Kinross1291063945411
Districts1681175547563
Scotland1,01784321948723556

Notes:

1. Population as estimated by the Registrar General for Scotland at 30 June 1988 has been used in calculating "per head" figures.

2. Total net expenditure is based on local authority budget estimates.

3. Grant Aided Expenditure (formerly assessed needs) excludes loan charges against which Revenue Support Grant is also paid.

4. Community Charge income from personal, collective and standard charges is as estimated by local authorities.

5. Revenue Support Grant for 1990–91 is payment made by the Scottish Office.

6. Non-Domestic Rate Income as estimated by the Scottish Office.

7. Specific Grant as estimated by local authorities.

8. No allowance is made for use of balances to finance expenditure.

To ask the Secretary of State for Scotland if he will give details for each region of Scotland showing how the non-domestic rates are affected by revaluation and the Government's scheme to reduce the actual cash required to be paid by businesses with rateable values above and below 10,000 for the years 1990–91.

[holding answer 24 April 1990]: The table sets out the non-domestic rate for each region, islands and district council for 1989–90, and for 1990–91 following revaluation. The effect of revaluation is to reduce the levels of non-domestic rate in real terms in inverse proportion to the average increase in rateable values (column 2). The rates for 1990–91 have been further

reduced by 6·25 per cent. as the first step towards the introduction of a national non-domestic rate in Scotland (column 3).

Rateable values have increased by an average of 34·4 per cent. as a result of revaluation. Only those ratepayers facing an increase in rateable value in excess of the average will see their non-domestic rate bills increase in real terms. In order to protect ratepayers from any significant increases in rate bills resulting from revaluation we are limiting annual increases in rateable value. In 1990–91 no ratepayer will be required to pay non-domestic rates on more than 1·613 times his 1989–90 rateable value and where the rateable value on 1 April 1990 is less than £10,000 the limit will be reduced to 1·546 times the 1989–90 rateable value. In order to maintain the level of rate income limits have also been placed on the amount by which rateable values may be reduced following revaluation so that these arrangements have no effect on the level of rate poundages.

Column 1

Column 2

Column 3

1989–90 Rate poundage

1990–91 Rate poundage

1990–91 Rate poundage

Pre-NNDR Reduction

Post-NNDR Reduction

p

p

p

Borders48·538·436·0
Central56·144·541·7
Dumfries and Galloway51·640·938·3
Fife62·149·246·1
Grampian46·036·534·2
Highland55·644·141·3
Lothian63·950·647·5
Strathclyde61·949·146·0
Tayside57·945·943·0
Orkney52·941·939·3
Shetland50·039·637·1
Western Isles77·661·557·6
Berwickshire10·18·07·5
Ettrick and Lauderdale11·59·18·5
Roxburgh12·710·19·4
Tweeddale9·77·77·2
Clackmannan20·115·914·9
Falkirk16·413·012·2
Stirling24·319·318·1
Annandale and Eskdale12·29·79·1
Nithsdale12·29·79·1
Stewartry10·68·47·9
Wigtown10·07·97·4
Dunfermline13·610·810·1
Kirkcaldy16·913·412·6
North East Fife15·212·011·3
Aberdeen City14·811·711·0
Banff and Buchan13·210·59·8
Gordon10·68·47·9
Kincardine and Deeside8·76·96·5
Moray11·18·88·2
Badenoch and Strathspey8·56·76·3
Caithness13·210·59·8
Inverness10·18·07·5
Lochaber15·312·111·4
Nairn8·56·76·3
Ross and Cromarty13·210·59·8
Skye and Lochalsh12·710·19·4
Sutherland9·57·57·1
East Lothian18·014·313·4
Edinburgh City17·714·013·1
Midlothian18·014·313·4
West Lothian15·912·611·8
Argyll and Bute20·115·914·9
Bearsden and Milngavie13·810·910·3
Clydebank20·616·315·3
Clydesdale17·814·116·2
Cumbernauld and Kilsyth17·513·013·0
Cumnock and Doon Valley18·014·313·4
Cunninghame21·717·216·1
Dumbarton20·115·914·9
East Kilbride15·112·011·2
Eastwood10·68·47·9
Glasgow City28·122·320·9
Hamilton19·115·114·2
lnverclyde16·913·412·6
Kilmarnock and Loudoun17·513·913·0
Kyle and Carrick18·014·313·4

Column 1

Column 2

Column 3

1989–90 Rate poundage

1990–91 Rate poundage

1990–91 Rate poundage

Pre-NNDR eduction

Post-NNDR Reduction

p

p

p

Monklands19·115·114·2
Motherwell17·313·712·9
Renfrew19·115·114·2
Strathkelvin16·913·412·6
Angus14·311·310·6
Dundee City22·818·116·9
Perth and Kinross14·811·711·0

Notes

1. Column 2 shows rate poundages which would have been required in 1990–91 following revaluation were it not for the Government's national non-domestic rate policy.

2. Column 3 shows the actual rate poundages for 1990–91 which the Secretary of State prescribed following the £80 million reduction in the burden on ratepayers in Scotland as the first move towards the introduction of a national non-domestic rate.