The information requested on expenditure and receipts is shown as follows.
£000 2005-06 2006-07 2007-08 2008-09 Revenue expenditure 12,353 12,603 12,507 13,656 financed by: Government grants 3,709 2,713 2,979 2,197 Redistributed non-domestic rates 2,711 4,853 5,019 5,241 Council tax 5,413 5,817 6,21 6,431 Other 520 -780 -1,612 -213 Capital expenditure 5,187 4,253 7,411 4,052 financed by: Central Government grants 709 338 459 336 Use of capital receipts 2,299 2,993 4,046 2,381 Other 2,179 922 2,906 1,335 Capital receipts in year 857 1,110 2,613 330 Source: Communities and Local Government Revenue and Capital Outturn returns
Revenue expenditure figures are produced on a non Financial Reporting Standard 17 (FRS17) basis.
Government grants within revenue expenditure are defined here as the sum of revenue support grant, area based grant and specific grants inside aggregate external finance (AEF) i.e. revenue grants paid for authorities’ core services.
“Other” within revenue expenditure financing includes: transfers and adjustments; appropriations to/from revenue reserves; collection fund surpluses/deficits; and community charge amounts transferred to/from collection fund.
Local authority council tax requirement is the council tax available to finance revenue expenditure, not council tax collected.
Revenue figures exclude grants outside AEF (i.e. where funding is not for authorities’ core services but is passed to a third party e.g. rent allowances and rebates), funding for the local authorities’ housing management responsibilities and those grant programmes (such as European funding) where authorities are simply one of the recipients of funding paid towards an area.
Comparisons across years may not be valid owing to changing local authority responsibilities.
“Other” within capital expenditure financing includes grants and contributions from outside government (e.g. private developers, national lottery), revenue financing and borrowing.