Democracy Spraffa

Item 14 Appendix 6 LGBF Benchmarking-Overview-Report-2025

West Dunbartonshire Council · 29 October 2025
Back to West Dunbartonshire Council — 29 October 2025 and its agenda

Text extracted from the council's PDF. Layout and reading order may differ from the original.

Original council PDF · Download plain text

Page 1

Local
Government
Benchmarking
Framework
National Benchmarking
Overview Report 2023-24
Appendix 6

Page 2

2
National Benchmarking Overview Report 2023-24
Contents
Preface 3
Key Messages 6
About this report 13
Introduction 16
1. Financial Pressures 19
2. Workforce Challenges 29
3. Health and Social Care Pressures 36
4. Education for Children and Young People 47
5. Tackling Poverty and Financial Hardship 56
6. Performance of Local Government Services 67
Conclusion 73
Appendix: Overview Table for all LGBF Data 2023-24 77

Page 3

3
National Benchmarking Overview Report 2023-24
Preface
This is the thirteenth annual report for the Scottish Local Government
Benchmarking Framework (LGBF). The LGBF represents a joint commitment by
Solace (Scotland) and COSLA to develop better measurement and comparable
data to target resources and drive improvement through benchmarking. Over
the past 13 years, this sector-led improvement approach has successfully
supported all 32 Scottish councils to work and learn together. As this approach
has matured, it has continued to gain traction, as councils move towards a more
strategic and diagnostic use of the data.
This report reveals the extraordinary effort and achievements delivered across
local government against unprecedented financial, workforce and demand
pressures. There is evidence that performance and efficiency improvements
gained in previous years are now slowing down. This provides a stark warning
for the future resilience of essential council services. There is a risk that the
improvements and progress that have been achieved over the longer term, could
be lost.
While performance improvements have slowed for all councils, there is local
variation in the depth, severity and focus of impacts. Communities are affected
by current challenges in different ways and councils’ responses demonstrate the
importance of local solutions to local needs and issues. Local solutions are core
to local democracy, reflecting the diverse needs, circumstances, and priorities
of our communities. Each council has developed the structure and service
arrangements it believes are the most appropriate and cost-effective to support
its own communities.
All councils report their performance to their communities within locally
developed and agreed public reporting frameworks, which draw upon LGBF
information. This information is available to all citizens and users of council
services, so that they can hold councils to account for what is achieved on
their behalf and scrutinise their performance to drive improvement. To help
communities and councils draw meaningful comparisons from the LGBF data,
authorities are arranged in `family groups’, enabling comparisons to be made
between councils that are similar in terms of the type of population that they
serve (e.g., relative deprivation and affluence) and the type of area in which they
serve them (e.g., urban, semi-rural, rural). The point of comparing like with like is
that it will most probably lead to useful learning and improvement.
The driving force behind this work is, and will always be, to improve the lives of
people in communities across Scotland. We believe that effective public services
contribute to both individual and community quality of life. With the sustainability
of these services coming under increasing pressure, there has never been a

Page 4

4
National Benchmarking Overview Report 2023-24
greater requirement for working with and learning from each other. The local
government sector has therefore positioned the LGBF as a key cornerstone of its
evolving approach to sector-led performance improvement, especially through
peer collaborative improvement. The robust evidence base provided by the LGBF
will continue to be critical in informing and shaping councils’ efforts to improve
and transform services for the benefit of the people they serve.
Des Murray
Chair of Solace (Scotland)
Councillor Shona Morrison
Chair, Improvement Service
COSLA President

Page 5

5
National Benchmarking Overview Report 2023-24

Page 6

6
National Benchmarking Overview Report 2023-24
Key Messages
While evidence within this year’s LGBF report reveals the extraordinary effort
and achievements delivered across local government against an increasingly
challenging backdrop, it also shows how sustained financial, demand and
workforce pressures have substantially disrupted performance and efficiency
improvements gained in previous years. Councils are having to make increasingly
difficult decisions about how they deliver services and what services may have
to stop or reduce if they are to deliver balanced budgets as required by statute.
In its latest review of council finances, the Accounts Commission has also
highlighted these intensifying challenges and the real risks for the future they
present.
Funding pressures
In real terms, total Scottish Government revenue funding for councils has
decreased by 1.8% in 2023/24. Local government has suffered from a decade
of underfunding for core and existing services, with funding levels not keeping
pace with increased demand, growing need and rising cost pressures. While
the Scottish Government budget has increased by 45% since 2013/14, the local
government budget has remained relatively static. Funding of local government
has not kept pace with other parts of the Scottish budget for many years. While
the budget for Health has grown by 20% since 2013/14, the budget for local
government has fallen by 0.9% in real terms in that period. Where there have
been uplifts in Scottish Government funding for local government in the last
decade, almost all of this has been to fund new services and new policy priorities
which have brought with them new demands which councils have had to meet.
Local government has been charged to do more on Scottish Government’s
behalf, with less discretion to do what is important locally, and consequently core
services are now significantly underfunded. The Accounts Commission report
that at least a fifth of funding provided in 2023/24 is ringfenced or provided with
expectation it will be spent on specific services.
Growing demand
Ageing populations, along with rising costs for every day essentials are leading to
increased demand for local government services, particularly in statutory services
like social care and housing. While the overall population has grown by 3% in the
past 10 years, the 65+ population has grown by 18% and the 75+ population has
grown by 21%. An ageing population means more people in our communities with
multiple and increasingly complex needs relying on essential council services.
The cost-of-living crisis has further increased demand for council services
particularly by the most vulnerable in society. Communities are experiencing

Page 7

7
National Benchmarking Overview Report 2023-24
increasing poverty and financial hardship, at a time when councils have reducing
capacity to support them. The LGBF provides evidence of the continuing levels
of financial hardship being experienced within local communities. This includes
sustained demand for financial support via the Scottish Welfare Fund and
Discretionary Housing Payments, and the increasing levels of household debt
being recorded. Deepening fiscal, workforce and demand pressures pose real
risks to the future sustainability of vital services provided by councils, including
those that are essential in preventing and mitigating the effects of poverty.
Further demand pressures are evident in the increasing rates of social, emotional
and behavioural difficulties in children and young people recorded in recent
years. There has been a 41% growth in the number of pupils in need of additional
support for learning since 2017-18. Figures show that currently 43% of all pupils
within mainstream secondary education have identified additional support
needs. This is an area of increasing priority for the local government sector with
councils working more closely than ever with partners to ensure children have
access to the support they require to help them achieve their potential. There are
growing concerns about the financial pressures arising from the record numbers
of pupils identified with additional support needs and the capacity both within
the education sector, and within the adult service sector, to respond effectively,
as young people migrate into adult services. A development priority will be to
strengthen the focus within the LGBF recognising the growing importance of this
area.
Workforce pressures
Councils continue to face multi-faceted workforce capacity pressures including
an ageing workforce, increased service demand, skills gaps, and recruitment
and retention difficulties which are impacting on overall organisational capacity
and resilience. At a time when demands on councils are increasing across many
services, additional workforce capacity issues have compounded and increased
the scale of challenges which now need to be addressed to ensure the longer-
term sustainability of local government. Against this context, it is perhaps
unsurprising that LGBF data continues to record increases in staff absence
across the sector, particularly for reasons of stress, mental health and fatigue. In
2023/24, council staff absence levels reached the highest level ever reported.
These rates of overall absence combined with high levels of vacancies in some
roles will be impacting on councils’ capacity to deliver essential local services.
This complex picture requires concerted and coordinated action across all
aspects of local government and Scotland’s Local Government Workforce Report
2024 sets out the actions that can be put in place to tackle these issues.

Page 8

8
National Benchmarking Overview Report 2023-24
Adult social care sector
A perfect storm of these combined pressures can be seen in the adult social
care sector. Councils and their partners face significantly growing social care
demands largely due to supporting the increasingly complex needs of people
with disabilities and an ageing population. Since 2010/11, the over 65 population
has grown by over 26%. At the same time the deepening crisis in workforce
recruitment and retention is intensifying pressure. While adult social care is an
area of expenditure growth, this is not keeping pace with demographic demands,
and financial pressures from rising inflation, pay uplifts and Covid-19 legacy costs
are making it difficult to sustain services at their current level.
With an estimated £4.1 billion shortfall in social care expenditure, cuts to services
have been required. Being able to meet statutory service delivery let alone
improving outcomes and meeting public expectations is becoming increasingly
challenging across the social care sector. Instead of driving the desired shift to
early intervention advocated for by the Christie Commission, a greater resource
has become targeted on a smaller number of people with higher needs. While
shifting the balance of care out of hospital remains a challenge, much has
been done to date to relocate the support people require into their own homes
and communities, in the context of growing demand. This includes successful
large scale closure programmes of long stay hospital care for older adults and
people with physical and learning disabilities, shifting of rehabilitation services
into community and home-based settings, and the expansion of provision of
primary and community care led services supported by Health and Social Care
Partnerships into communities, and into people’s own homes, and out of hospital
settings. A sustained and real commitment to the “whole system” of population
health is required, including investment in the vital preventative and early
intervention services councils provide which are critical to addressing the social
determinants of health.
Local government financial sustainability and
spending decisions
There is now significantly limited capacity for councils to manage and mitigate
ongoing financial pressures, with financial resilience tested as a result of funding
constraints and ring-fencing. The scale of change and savings made over a
period of austerity, lasting over 10 years within local government services, cannot
be repeated, even in the short term.
Councils’ financial plans and spending patterns reveal a system under pressure
and highlight the difficult decisions that are being required to deliver balanced
budgets. To bridge the growing budget gap, councils are relying increasingly on
recurring savings, increases to Council Tax, and the use of reserves. While the
reserves position remains high at 23.9% of annual budgeted revenue, less of

Page 9

9
National Benchmarking Overview Report 2023-24
those reserves are now regarded as uncommitted than at any point in the last 10
years. Budget performance trends also indicate a system under pressure, with
actual outturn in 2023/24 at 99.6% of budgeted expenditure, which is the highest
level since reporting began. In 2023/24, the proportion of expenditure being
used to service debt increased for the first time in 10 years, rising from 5.4% to
5.8%, at a time when local government borrowing has increased by 31%
To support councils as they develop financial plans which enable them to become
more financially sustainable within this difficult financial context, the LGBF Board
will work closely with local government Directors of Finance to strengthen
the suite of LGBF Financial Sustainability measures, and in particular deepen
understanding around the use of reserves and the extent to which planned
savings are being delivered.
Local government revenue expenditure has increased in real terms by 2%
in 2023/24, and by 7.7% since 2013/14. This expenditure growth has been
insufficient to keep pace with demographic trends. In 2023/24 alone there is a
£6.5 billion shortfall in terms of the level of spend required just to keep up with
demographic change and inflationary pressures. This illustrates the difficult
decisions that are having to be taken to manage the budget, and the trends
observed across protected and unprotected service areas.
Expenditure within social care, education, and support for care experienced
children continues to be sustained and enhanced, growing since 2010/11 by 29%,
19% and 18% respectively. Meanwhile, increased and disproportionate savings
are targeted on those areas which are not protected by Scottish Government
policies to provide balance to statutory and ringfenced commitments elsewhere.
The scale of the budget reductions in the past decade raises concerns on future
sustainability and local authorities’ capacity to support prevention and early
intervention approaches to tackling poverty, improving health and wellbeing,
and supporting our transition to Net Zero. Since 2010/11, budget reductions have
included:
● 26% reduction in culture and leisure spending 
● 13% reduction in roads spending 
● 25% reduction in planning spending 
● 30% reduction in tourism spending 
● 23% reduction in corporate support services spending 
● 30% reduction in trading standards and environmental health spending 
● 39% reduction in street cleaning spending 
● 11% reduction in waste service spending.

Page 10

10
National Benchmarking Overview Report 2023-24
While long-term spending patterns are clear, more recent data from 2020/21
onwards reflects the active prioritisation of services that councils were required to
make to support their Covid response and recovery. While education and social
care continued to grow in line with national policy commitments, other areas such
as culture and leisure services, environmental services and roads saw fluctuation
in their long-term spending trend.
Overall local government performance
In light of these sustained pressures, the evidence from the LGBF that local
government performance improvement has slowed in recent years is to be
expected. In terms of overall council service performance, the long-term
picture remains positive, with 68% of performance indicators within the LGBF
showing improvement since the base year. In recent years, however, year on
year trends show a slowing in this improvement, and an increase in the number
of performance indicators which are now declining. In the last two years, the
rate of decline has overtaken the rate of improvement (45% compared to 39%
respectively). It is apparent that given the deepening fiscal, workforce and
demand pressures facing the sector, councils are having to make increasingly
difficult decisions about the shape and level of service delivery, and these are
beginning to have a clear impact on service performance. While the recent
slow-down in performance improvement is system wide, and true for all councils
regardless of local priorities and the policies they are pursuing, there is variation
in the depth, severity and focus of impacts.
The data on council service performance provides a stark warning on the
future resilience of essential council services. If the current trend continues, the
improvements and progress that has been achieved thus far, could potentially be
lost and council service performance may start to decline over the longer-term. It
is important to note that councils’ responses demonstrate the importance of local
solutions to local needs and issues, varying both between and within authorities.
While the overall picture points to a slow-down in performance improvement,
there are long-term improvement trends which have been sustained and
strengthened in policy critical areas. For example, there has been strong progress
in improving outcomes for children and young people, with the LGBF providing
evidence of the difference that has been made in areas such as attainment
in the Curriculum for Excellence and across the senior phase, and in terms of
leaver destinations. In each of these areas, a long-term improving trend can be
observed, including progress to narrow the poverty related attainment gap.
Sector led improvement
Local government, as a sector, is taking clear pro-active steps to mitigate the
effects of these challenges. To ensure the ongoing sustainability of services, local

Page 11

11
National Benchmarking Overview Report 2023-24
government has committed to a significant programme of sector led performance
improvement and transformation. Important elements of local government’s
sector led performance improvement and transformation include the Scottish
Local Government Assurance and Improvement Framework; Peer Collaborative
Improvement; and the Local Government Transformation Programme. While
councils are clear on the urgent need for transformational change, they are
mindful of the challenges faced in achieving this whilst also delivering vital
services. The Accounts Commission has emphasised that this burden of
transformational change should not fall on local authorities alone given the need
for wider public service reform.

Page 12

12
National Benchmarking Overview Report 2023-24

Page 13

13
National Benchmarking Overview Report 2023-24
About this report
1. This report provides a high-level analysis of the performance of councils both
during 2023/24 and over the longer-term. It also sets out the challenges
facing councils in the context of current funding and workforce pressures,
growing demand and ongoing impacts from the Covid pandemic and cost-of
living crisis.
2. Our primary source of information for this report is the LGBF dataset,
which provides longitudinal data on how councils allocate resources, the
performance of key council services and levels of public satisfaction with
the major services provided and commissioned by councils. The rich data
supports evidence-based comparisons between similar councils (family
groups) and over time, providing an essential tool for policy makers and the
public. The full detail of the LGBF data is available in the LGBF Dashboard
which provides access to data and analysis at an indicator level, service
level, family group level and council level, along with narrative to support
meaningful interpretation. An overview of the trends across all LGBF
indicators is presented in Annex 1.
3. The LGBF provides high-level ‘can openers’ which are designed to focus
questions locally on why variations in cost and performance are occurring
between similar councils to identify opportunities for learning. It does not
offer a crude “league table” assessment. Local context and local decision
making are essential in making sense of and making best use of the LGBF.
‘Good practice principles’ set out how the LGBF is used locally to support
strategic and budget planning, improvement, scrutiny and public performance
reporting. Further information, briefing notes and case studies are available in
the ‘How Councils Are using the LGBF’ publication, and on the LGBF website.
4. The benchmarking data in this report should not be considered in isolation.
An online interactive tool links the LGBF with outcomes data presented in the
Community Planning Outcomes Profile (a resource which provides trend data
on outcomes, both at a local authority level, and at a locality level). The LGBF
indicators have also been mapped to the National Performance Framework
outcomes and public health priorities to support councils to demonstrate the
important role they play in driving progress in these key areas.
5. We refer to ‘real-terms’ changes in this report. This means that we are
showing financial information from past and future years at 2023/24 prices,
adjusted for inflation so that they are comparable. To make that comparison
we use gross domestic product (GDP) deflators to adjust for inflation, which
are published quarterly by HM Treasury. GDP deflators are the standard
approach adopted by both the UK and Scottish governments when analysing

Page 14

14
National Benchmarking Overview Report 2023-24
public expenditure. The deflator used is the broadest measure of inflation in
the domestic economy and captures all goods and services that contribute
to GDP and has a wider scope than just the consumer indices (RPI/CPI). It
includes wage rises, costs of materials, energy costs, and interest rates for
example. It means it should capture costs associated with demographic
changes but only to some extent. While population growth will contribute to
inflation in terms of generating demand, the population change is increasing
demand for expensive services in a way that is not fully reflected in inflation
measures.
As a result of the way that GDP is calculated, Covid-19 resulted in volatility
across 2020/21 and 2021/22. To compensate for this, and to provide
meaningful comparisons between years, we have used an average GDP
growth rate across 2020/21 and 2021/22 in our calculations to separate
inflation (changes in prices) from changes in outputs and those largely
attributable to Covid-19 spending. As 2023/24 is the base year for this
methodology, cash and real figures will match for this year.
6. The Covid pandemic has had significant impacts on some of the data
timeseries within the LGBF. For several important areas, there were changes
in assessment, survey or inspection methodologies during Covid. This
includes senior phase attainment, satisfaction with council services (Scottish
Household Survey data), and quality ratings for early years and adult social
care. Caution is required in these areas when drawing conclusions and
making comparisons over time.
7. There remain timeousness challenges in relation to key datasets utilised
within the LGBF. There are a number of key policy areas in relation to children
and young people for which 2023/24 data is not available at the time of
publication of this report, and therefore analysis is not included. This includes
care experienced children, child development, exclusion rates, and child
poverty rates. This data will be published on the LGBF Dashboard as soon as
it is available.

Page 15

15
National Benchmarking Overview Report 2023-24

Page 16

16
National Benchmarking Overview Report 2023-24
Introduction
This year’s report introduces data from 2023/24, a period when households
across Scotland continued to experience significant pressures on their finances
due to inflation. At the same time, local government services were under
substantial strain, with the scale of financial, demand and workforce pressures
increasing to unprecedented levels in recent years. Although evidence within
the LGBF reveals the extraordinary effort and achievements delivered across
local government against this increasingly challenging backdrop, it also shows
how these sustained pressures have substantially disrupted performance and
efficiency improvements gained in previous years.
The evidence in this year’s LGBF highlights that councils are having to make
increasingly difficult decisions about how they deliver services and what services
may have to stop or reduce if they are to deliver balance budgets as required
by statute. Current levels of funding for local government are not sufficient to
address increased demand for services, increased operational costs due to
inflation, or increases to support pay awards.
The LGBF data in this report presents a stark warning that councils are in
a precarious financial position and reinforces growing concerns over the
sustainability of local government and the need for urgent change. The
increasingly challenging financial position facing councils has been reinforced
by a wide range of organisations including the Accounts Commission, Local
Government Information Unit (LGIU), The National Audit Office (NAO), COSLA,
and Reform Scotland, to name a few, who submitted evidence to the Local
Government, Housing and Planning Committee in relation to their 2024 inquiry
on pre-budget scrutiny and focus on the sustainability of local government
finances.
There is consensus that these challenges facing councils are unlikely to reduce
in the coming years. However, the sector remains optimistic about the role that
local government, if sufficiently funded and empowered, could have in advancing
the prevention agenda, tackling local and national shared priorities, delivering
services and empowering communities. However, this requires wider public
service reform as recommended by Christie and it is clear that local government
cannot be expected to make changes of the magnitude required on its own.
The focal points in this report are:
1. Financial pressures
2. Workforce challenges
3. Health and social care pressures

Page 17

17
National Benchmarking Overview Report 2023-24
4. Education for children and young people
5. Tackling poverty and financial hardship
6. Performance of local government services

Page 18

18
National Benchmarking Overview Report 2023-24

Page 19

19
National Benchmarking Overview Report 2023-24
1. Financial Pressures
Council finances are under immense stress. There is now significantly limited
capacity for councils to manage and mitigate ongoing financial pressures with
financial resilience tested as a result of funding constraints and ring-fencing. The
scale of change and savings made over a period of austerity, lasting over 10 years
within local government services, cannot be repeated, even in the short term.
Questions about the need for a major policy shift in how councils are funded
and what they are required to do need to be answered. Working closely with
communities to communicate the impact on local services and to shape local
priorities is more important than ever.
Local government has suffered from a decade of underfunding for core and
existing services, with funding levels not keeping pace with increased demand,
growing need and rising cost pressures. Even where additional funding has been
provided for new responsibilities such as Continuing Care, that funding often
hasn’t kept pace with increased costs and demand, leaving councils to fund the
gap. The financial challenges have coincided with new burdens and additional
policy commitments, with the funding for these being ring fenced and fixed
allocations eroded by inflation. To remain within budget, councils are increasingly
having to rely on the use of savings and reserves. They are also making
progressively more difficult decisions about future service delivery and the level
of service they can afford, with non-statutory services being significantly reduced,
and some stopping all together.
This sustained fiscal pressure has occurred within a context of huge economic
uncertainty driven by Middle East conflicts, the war in Ukraine, Brexit, Covid-19,
and economic shocks arising from political instability and changing economic
policy. The combined effect of these events and subsequent inflationary, cost and
wage pressures has been significant, creating new demands on council services
to respond to growing inequality and financial hardship within our communities.
Councils are also managing an increasing programme of national reform,
including education reform and commitments in meeting national climate change
goals. These come at a substantial cost with clarity about funding unclear, driving
increased uncertainty.
Scottish Government Funding for Councils
Funding of local government has not kept pace with other parts of the Scottish
budget for many years. While the Scottish Government budget has increased by
45% since 2013/14 (reflecting in part the devolution of social security powers), the
local government budget has remained relatively static.1 The graph below shows
1 Scotland’s Budget Documents: The 2023-24 Spring Budget Revision

Page 20

20
National Benchmarking Overview Report 2023-24
that while the budget for Health has grown by 20% since 2013/14, the budget for
local government has fallen by 0.9% in real terms in that period.
Figure 1: Change over time in Scottish Government, Health and Local
Government Revenue Budgets
0
10,000
20,000
30,000
40,000
50,000
60,000
2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24
Local Government Health Scottish Government
Source: Scottish Government budget documents (spring revision) for 2014/15 to 2023/24
and actual figures for 2013/14 (from local government finance circular) as budget
documents were not available
Where there have been uplifts in Scottish Government funding for local
government in the last decade, almost all of this has been to fund new services
and new policy priorities which have brought with them new demands which
councils have had to meet. Funding to meet these demands has eroded over
time which has manifested as cost pressures within councils. The roll out of
universal free school meals, the expansion of early learning and childcare, and
the significant increase in funding for adult social care are some of the examples
of where extra funding has been provided but has been ring-fenced to meet the
additional costs. Scottish Government funding for existing core council services
has not been uplifted for inflation and other cost pressures and has therefore
fallen substantially in real terms. Furthermore, and where inflationary uplifts are
not included in ongoing ringfenced allocations, there is a risk that the cost of
delivering these obligations exceeds allocations which may be based on historic
demand and cost estimates. This too represents a further reduction to core
council budgets. Local government has been charged to do more on Scottish
Government’s behalf, with less discretion to do what is important locally, and
consequently core services are now significantly underfunded.
In real terms, total Scottish Government revenue funding for councils has
decreased by 1.8% in 2023/24, and by 0.9% since 2013/14. As highlighted, within

Page 21

21
National Benchmarking Overview Report 2023-24
this funding, a significant proportion is ringfenced or provided with expectation
it will be spent on specific services. In their Local Government Financial Bulletin,
the Accounts Commission calculates that the funding which is ringfenced or
directed is 21%, which is down from 25.7% in 2022/23. It is worth noting that
CIPFA Directors of Finance suggest that the actual proportion of ‘ringfencing’ or
‘directed funding’ is higher when factoring in the national commitment to maintain
teacher numbers and other costs related to Health and Social Care Partnerships
and policies such as universal Free School Meal provision for P1-P5.
Capital funding from the Scottish Government has fallen by 1.2% in 2023/24, and
by 21% in the past 5 years.
Local Government Expenditure and Financial
Sustainability
Councils’ financial plans and spending patterns reveal a system under pressure
and highlight the difficult decisions that are being required to deliver balanced
budgets and demonstrate good financial management and sustainability.
Local government revenue expenditure has increased in real terms by 2% in
2023/24, and by 7.7% since 2013/14. Expenditure growth has accelerated since
2019/20, reflecting the provision of Covid funding, additional ringfenced or
specific grant funding to deliver new national policy commitments, the impact
of inflation and increased demand for some services. As we shall see in later
sections, this growth in expenditure has been insufficient to keep pace with
demographic trends.
The Accounts Commission calculates that the financial gap for councils, where
anticipated income is less than planned expenditure, has increased by over a
third in 2023/24, from £476 million to £789 million (note: sample of 29 councils
differs from 2022/23 sample). In addition to relying on recurring savings to bridge
the budget gap in 2023/24, Council Tax has been increased by 5.4% on average,
and councils have bridged over a quarter of their budget gap using reserves
(£202 million).2
Councils report a slightly declining reserves position in 2023/24, with levels
falling by 0.6pp to 23.9% of annual budgeted revenue. Levels, however, remain
significantly higher than pre-pandemic, where the position was around 17%.
A more concerning trend is that less of those reserves are now regarded as
uncommitted than at any point in the last 10 years. In 2023/24, the uncommitted
general fund balance fell to 2.3% of annual budgeted net revenue, the lowest
level since reporting began. That most reserves are already committed for
specific purposes highlights the clear plans councils have in place for how they
2 https://audit.scot/publications/local-government-in-scotland-financial-bulletin-202324

Page 22

22
National Benchmarking Overview Report 2023-24
intend to use their reserves to help balance future budgets, to meet severance
costs and to fund investment in transformation.
Budget performance trends also indicate a system under pressure with close to
100% spend compared to budget. While there will always be transient or one-off
issues and savings during each financial year which can mask budget and actual
trends, being so close to 100% in the most recent year is indicative of a system
under great strain. In recent years, it is likely that unbudgeted income from Covid
grants, and the use of other fiscal flexibilities has created a more positive picture
of how councils are coping with overall pressures on budgets. We see in the
most recent data that it is not possible to sustain this position. In 2023/24, actual
outturn was 99.6% of budgeted expenditure, which is the highest level since
reporting began.
In 2023/24, capital expenditure by councils was £3.5 billion which is comparable
in cash terms to 2022/23. To fund this, local government borrowing has increased
by 31% in 2023/24 and was used to finance 49% of total capital expenditure.3
While the higher costs associated with borrowing will place further pressure
on revenue budgets over the longer term, in recent years lower interest rates
and the use of fiscal flexibilities to ensure debt charges remain prudent and
affordable have enabled councils to manage this borrowing through their
Treasury Management and Capital Strategies. Subsequently, in recent years the
cost of borrowing for councils had continued to reduce, with the proportion of
council revenue expenditure being used to service debt falling from 8.4% to 5.4%
between 2013/14 and 2022/23. However, in 2023/24, for the first time in 10 years,
the proportion of expenditure being used to service debt increased, rising from
5.4% to 5.8%. While using flexibilities to deliver investment within communities
whilst meeting immediate spending pressures may help councils to balance their
budgets, they do not tackle the underlying challenges to financial sustainability.
Rises in the rate of interest, and capital inflation, are creating material pressures
on the cost of borrowing and capital budgets which has resulted in a number of
councils reducing their capital programmes on the grounds of affordability, which
will impact on key services.
3 https://audit.scot/publications/local-government-in-scotland-financial-bulletin-202324

Page 23

23
National Benchmarking Overview Report 2023-24
Table 1: Local Government Financial Sustainability
2013-14 2019-20 2020-21 2021-22 2022-23 2023-
24
Change
since
2013-14
Change
since
pre-
COVID
Change
since
2022-
23
Total Useable Reserves as a % of
annual budgeted revenue 16.0% 17.0% 23.7% 24.4% 24.5% 23.9% 7.9pp 6.9pp -0.6pp
Uncommitted Total General
Fund Balance as a % of annual
budgeted net revenue
3.7% 2.8% 3.1% 2.9% 2.9% 2.3% -1.4pp -0.5pp -0.7pp
Ratio of Financing Costs to Net
Revenue Stream - General Fund 8.4% 7.2% 6.2% 5.9% 5.4% 5.8% -2.7pp -1.4pp 0.4pp
Ratio of Financing Costs to
Net Revenue Stream - Housing
Revenue Account
25.9% 22.6% 22.9% 22.6% 21.8% 20.0% -5.9pp -2.6pp -1.8pp
Actual outturn as a percentage
of budgeted expenditure 99.1% 99.4% 97.4% 98.3% 98.4% 99.6% 0.5pp 0.3pp 1.2pp
To support councils as they continue to develop financial plans which enable
them to become more financially sustainable within this difficult financial context,
the LGBF Board will work closely with local government Directors of Finance
to consider how to strengthen the suite of Financial Sustainability Measures
included within the framework. This work will include a focus on strengthening
our understanding around the use of reserves and the extent to which planned
savings are being delivered and will be vitally important to ensure greater
understanding of councils’ overall position in relation to financial sustainability.
Protected and Non-Protected Spend
In light of the sustained fiscal pressures and the requirement to make substantial
savings, councils are facing increasingly difficult decisions in relation to their
spending priorities. While local government expenditure has grown across the
period in real terms, it is not keeping pace with demographic pressures. An
annual increase of above 3% is needed to respond to accelerating demographic
pressures. In 2023/24 alone, there is a £6.5 billion shortfall in terms of the level
of spend required just to keep up with demographic change and inflationary
pressures (see Figure 2). This illustrates the difficult decisions that are having
to be taken to manage the budget, particularly in relation to the trends we are
seeing across different service areas.

Page 24

24
National Benchmarking Overview Report 2023-24
Figure 2: Actual and required gross spend (based on modelled demographic
demand)
17,000,000
19,000,000
21,000,000
23,000,000
25,000,000
27,000,000
29,000,000
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
2023/14
Actual Gross Spend Demand Model Gross Spend
Source: Local Government Finance Statistics and NRS Population projections
The long-term trends show a clear shift of expenditure towards national priorities
and those areas where Scottish Government have allocated additional monies
for specific purposes. As such, expenditure within social care, education, and
support for care experienced children continues to be sustained and enhanced,
growing since 2010/11 by 29%, 19% and 18% respectively. As these areas account
for over 70% of the benchmarked expenditure within the LGBF, councils are
left with little flexibility but to target increased and disproportionate savings on
those areas which are not protected by Scottish Government policies, to provide
balance to statutory and ringfenced commitments elsewhere. Since 2010/11, in
real terms, this has included:
● 26% reduction in culture and leisure spending 
● 13% reduction in roads spending 
● 25% reduction in planning spending 
● 30% reduction in tourism spending 
● 23% reduction in corporate support services spending 
● 30% reduction in trading standards and environmental health spending 
● 39% reduction in street cleaning spending 
● 11% reduction in waste service spending.

Page 25

25
National Benchmarking Overview Report 2023-24
Table 2: Real change in Council Revenue Expenditure since 2010/11 (£000s)
2010-11 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2010-11
Change
since
pre-
Covid
Change
since
2022-
23
Education £5,575,300 £6,049,555 £6,357,894 £6,452,877 £6,655,523 £6,654,175 19.4% 10.0% 0.0%
Adult Social
Care £3,568,699 £4,113,403 £4,379,454 £4,344,116 £4,560,631 £4,587,844 28.6% 11.5% 0.6%
Looked After
Children £518,142 £621,687 £616,828 £608,310 £600,412 £623,260 20.3% 0.3% 3.8%
Culture &
Leisure £754,815 £533,153 £523,729 £537,138 £569,493 £555,704 -26.4% 4.2% -2.4%
Environmental
Services £1,021,817 £843,002 £843,454 £827,466 £815,698 £836,151 -18.2% -0.8% 2.5%
Roads £850,436 £623,251 £585,540 £659,018 £728,380 £743,353 -12.6% 19.3% 2.1%
Planning £172,231 £128,868 £125,913 £119,905 £125,438 £128,747 -25.2% -0.1% 2.6%
Economic
Development £525,361 £410,647 £421,018 £512,241 £507,302 £483,817 -7.9% 17.8% -4.6%
Central
Support
Services
£1,095,372 £788,280 £799,156 £803,326 £817,467 £839,272 -23.4% 6.5% 2.7%
Note: Table 2 includes expenditure covered by the LGBF measures. While the LGBF
measures reflect the significant areas of local government expenditure, there are
some minor areas of spend excluded, which accounts for differences with Scottish
Government published expenditure data. All trends represent gross expenditure.
The scale of the budget reductions in the past decade raises concerns on future
sustainability and local authorities’ capacity to support prevention and early
intervention approaches to tackling poverty, improving health and wellbeing, and
supporting the transition to Net Zero.
While long-term spending patterns are clear, more recent data from 2020/21
onwards reflects the active prioritisation of services that councils were required to
make to support their Covid response and recovery. While education and social
care continued to grow in line with national policy commitments, other areas
show fluctuation in their long-term spending trend.
Spending on social care and education has grown by 11.5% and 10.0% in real
terms since pre-pandemic, however they have remained relatively static in
2023/24. For education, there has been a 1.2% reduction in primary education
expenditure in 2023/24 which reflects demographic trends and the fall in the
number of 5–12-year-olds. In the main however, education trends in recent
years mirror political manifesto commitments for pupil equity and student
attainment funding, and the expansion of early years entitlement. Staffing costs
and the recent pay settlements are important factors in this trend, and the
potential to make savings is impacted by the commitment to maintain teacher
numbers. To manage increases in these relatively fixed costs, savings have been
disproportionately targeted towards ancillary workers including support staff,

Page 26

26
National Benchmarking Overview Report 2023-24
janitors, caterers, and cleaners. The demographic trends in relation to falling pupil
numbers may be an important factor in future discussion in relation to teacher
numbers, as set out recently by the Institute for Fiscal Studies.
The growth in social care expenditure in recent years largely reflects additional
funding provided by the Scottish Government to support the commitment to pay
the Scottish Living Wage to care workers. The scale of the increases observed
in social care expenditure have not kept pace with rising costs and demographic
demands, meaning that although the budget has been relatively protected
compared to other service areas, being able to meet statutory service delivery,
let alone improve outcomes and meet expectations is becoming increasingly
challenging. Published data on the financial performance of Integration Joint
Boards by the Accounts Commission emphasises the challenges here, providing
evidence of reducing reserves, widening funding gaps and growing financial
sustainability risks. While 2023/24 data is not yet published, data from 2022/23
shows a 10% reduction in IJB reserves (excluding Covid-19 reserve movements)
and a projected funding gap for 2023/24 which has almost tripled in comparison
to the previous year.
While spending on support for care experienced children grew significantly prior
to 2018/19, this has seen a levelling out in recent years in real terms. The recent
trend is likely to reflect both the reduction in the number of children and young
people formally ‘looked after’ by councils, along with efforts to reduce the use
of more expensive external placements. It is possible that the continued impact
of the pandemic on mental health and the societal impact of the cost-of-living
crisis may create an increase in demand in future years and it will be important to
closely monitor future data to understand the impacts of this.
Some nonprotected service areas have seen recent uplifts in their spend, after
a long-term pattern of reducing budgets. This largely reflects the resumption
in activity, which was deferred during Covid, including in relation to significant
capital programmes. For example, culture and leisure, environmental services,
roads, planning services and corporate support services have all seen an
increase in expenditure in recent years.
Three things are important to note in relation to the above expenditure trends.
Firstly, beneath the national figures and trends presented, there is significant local
variability reflecting the priorities and approaches adopted by different councils
to respond to local needs and issues. Secondly, the recent high inflation and
impact of local government pay awards has had a significant impact on recent
expenditure trends across all service areas. The increased spend does not reflect
additional investment in services and will create significant additional pressure on
the already limited capacity available for transforming and redesigning services.
Thirdly, the significant scale of reductions which have already been made in
nonprotected services mean it will not be possible to address the projected

Page 27

27
National Benchmarking Overview Report 2023-24
future funding gap by targeting yet further savings in these same services and
have them continue to function properly.
Future Challenges
Looking forward, councils continue to plan for an increasingly challenging
and uncertain financial landscape. This includes pressures resulting from
underfunding, inflation, demographic change, increased demand for services,
and workforce shortages. The unprecedented nature of current fiscal challenges
means that in order to remain sustainable and continue to perform well, councils
are now absorbing a higher level of risk to bridge the funding gap. Councils are
increasingly having to rely on savings and reserves to balance budgets, as well
as continuing to sustain and reform essential services whilst managing significant
and widespread workforce shortages.
This is not sustainable, and without action and further investment, the threat
of an unbalanced budget or ‘effective bankruptcy’ appears closer than ever. In
Scotland, so far, no council has been unable to balance their budget despite
repeated warnings that this is likely to occur in the near future. While in England
there is a clear legislative process, whereby a council can issue a Section 114
notice where it is believed impossible to pass a balanced budget in-year, until
now, the preference in the local government sector in Scotland has been for
preventative action. This has included reassessments of local government
obligations to meet existing Scottish Government spending priorities (such as on
teacher numbers).

Page 28

28
National Benchmarking Overview Report 2023-24

Page 29

29
National Benchmarking Overview Report 2023-24
2. Workforce Challenges
Against the fiscal context outlined in the previous chapter, councils continue to
face multi-faceted workforce capacity pressures which are impacting on overall
organisational capacity and resilience. The scale of the problem is growing
and spans a wide range of skills, professions, and occupations, with councils
struggling to find and to keep the staff needed to provide the complex and
pressured services local communities rely upon.
Some workforce capacity issues being faced by councils are historical, linked to
ringfenced budgets; pressure to make year on year savings; an ageing workforce
demographic; geographic disparities in population; and generally reduced
availability of funding to enable suitable or sustained workforce investment.
Other challenges have emerged more recently and include significant shifts in
local labour market workforce availability; recruitment difficulties due to skills and
talent shortages; and wage inflation and associated pay erosion in professional
roles across a range of services and functions, with many roles going unfilled
across Scotland.
Against this context, it is perhaps unsurprising that LGBF data continues to record
increases in staff absence across the sector, particularly for reasons of stress,
mental health and fatigue. In 2023/24, council staff absence levels reached the
highest level ever reported.
Figure 3: Local Government Sickness Absence Trends
0
2
4
6
8
10
12
14
16
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
Sickness absence days per employee
Sickness absence days per teacher
Sickness absence days per employee (non-teacher)
Note: Covid-related absences were recorded separately during 2020-21 to 2022-23,
and do not contribute to the trends during these years.

Page 30

30
National Benchmarking Overview Report 2023-24
Absence levels for all staff, excluding teachers, have continued a long-term
upward trend, reaching an all-time high of 13.9 days in 2023/24, which is a 4.6%
increase from 2022/23. Meanwhile, teacher absence levels also increased
sharply in 2023/24, rising by 12.5% to reach a historic high of 7.6 days. Although
absence levels experienced a temporary Covid related decline in 2020/21,
absence has risen sharply in the past three years and now significantly exceeds
pre-pandemic levels.
The growth in absence in the last three years has been driven at least in part by
NHS backlogs for treatment and longer recovery times due to treatment delays
and inactivity. Long-term absence in particular has been impacted by treatment
delays, with staff continuing to be off long-term with multiple medical conditions,
reflecting the national trend.
These rates of overall absence combined with high levels of vacancies in some
roles will be impacting on councils’ capacity to deliver essential local services.
This adds additional pressure and stress as demands continue to outstrip the
local government workforce and ultimately leading to increased absence.
Wider Workforce Issues in Scottish Local
Government
A comprehensive overview of current workforce issues in Scottish Local
Government is set out in Scotland’s Local Government Workforce Report 2024
published jointly by Solace, the Improvement Service and SPDS (Society of
Personnel Development Scotland). This report details how the current workforce
issues are caused by a range of factors including:
● Financial and resourcing pressures
● Demographics and an ageing workforce 
● Recruitment and retention difficulties (arising from local labour force
workforce availability, skills gaps, pay competition, and changing
perception of local government as an employer). 
● Increased service demand
Financial and resourcing pressures
Explored in greater detail in the Finance section of this report, the long-term fiscal
pressures facing local government provide the backdrop to councils’ workforce
challenges. Local government employees are faced with the continuous
challenges of managing reducing budgets and pressure to make savings, whilst
responding to increased needs and demands in our communities. There has
been limited funding available in recent years to facilitate suitable or sustained

Page 31

31
National Benchmarking Overview Report 2023-24
workforce investment to support the local government workforce to deal with
these growing challenges. The annual budget process creates uncertainty across
the workforce, a contributory factor to poorer mental health related conditions,
particularly in the context of ongoing cost-of living-increases. Industrial action
driven by pay disputes, stemming from inflationary cost pressures, not only
strains budgets but also negatively impacts staff morale and service delivery.
Demographics and an ageing workforce
The local government workforce is ageing, and councils are now seeing
employees retiring earlier. This is a particular challenge in relation to senior
management and leadership positions, where there continues to be a significant
turn-over in the most senior positions within councils. Recognising the wealth of
experience and skills that older employees bring to local government, a key focus
is required on how local government can improve retention amongst this group
of staff.
A further challenge in relation to the ageing workforce is that many councils are
finding it more difficult to attract younger workers into roles and professions at
all levels. The ageing population means that the number of those aged 65 and
over is now higher than those aged under 15 (Figure 4). This population trend has
a direct impact on the proportion of people of working age in Scotland and the
pool of potential employees available for local government to recruit from. There
are variations in population profile between areas, which present some council
specific issues, but the general trend is consistent with a contracting labour
market and the local government workforce itself reflects that ageing trend.
Figure 4: Scotland’s population is ageing
0%
10%
20%
30%
1971 1975 1979 1983 1987 1991 1995 1999 2003 2007 2011 2015 2019 2023
Age groups as a proportion of Scotland’s population 1971-2023
Under 15 65 and older
Source: Mid-Year Population Estimates for Scotland, National Records of Scotland

Page 32

32
National Benchmarking Overview Report 2023-24
The challenges created by the ageing demographic profile are exacerbated
by trends in Scotland’s population health, with health gains stalling and many
measures of illness now worsening.4 The Scottish Burden of Disease study
predicts a 21% rise in reported cases of key diseases with cancers, cardiovascular
disease and neurological conditions making up two-thirds of the projected
increase. The current rate of people living with two or more health conditions is 1
in 4 and as the population ages, this will continue to increase.
Recruitment and retention of staff
Recruitment and retention challenges continue to grow for councils in an
increasingly competitive labour market. Staff shortages are still being felt to
varying degrees across all council services, driven by competition from other
sectors, pay competitiveness, and shortages of workers with the appropriate
skills (locally and nationally). Social care and social work continue to remain the
highest priority workforce gaps with 97% and 91% of councils reporting shortages
in these areas respectively. Staff shortages in other areas are becoming more
prevalent, with councils now facing gaps in areas not previously impacted.
Complex structural issues within the skills system in Scotland are now also
directly impacting on a range of critical statutory roles. These recruitment and
retention difficulties have led to a growing reliance on agency staff across some
key service areas, for some authorities, often leading to further increased costs.
Attracting a younger generation into the local government workforce as well
as making local government an attractive place to work is critical for future
workforce planning. The changing perception of local government as an
employer is an important factor here. CIPD’s (Chartered Institute for Personnel
Development) Working Lives Scotland 2024 report identifies “growing unease
across the public sector”, pointing to the following evidence:
● Falls in employee voice scores recorded in the CIPD 2023 survey have not
improved. In fact, manager voice ratings have worsened considerably for
public sector employees.
● In work centrality questions, there are signs of public sector employees
growing increasingly detached from their jobs, with a higher proportion
saying their job is just a way of earning money and no more.
● Similarly, there is a drop in the proportion of public sector employees
saying they feel inspired at work.
This represents a modal shift in beliefs about a local government workforce who
are motivated to pursue a vocation in public service. This is clearly no longer the
case for many and the option of similar pay in a less demanding and less stressful
4 Realistic Medicine - Taking Care: Chief Medical Officer for Scotland annual report 2023 to
2024 - gov.scot

Page 33

33
National Benchmarking Overview Report 2023-24
work environment is resulting in the workforce choosing to move into other
sectors. This means that local government is coming under increasing pressure
from pay competition in other sectors and recruitment and retention of staff is
increasingly difficult.
Increased demand for services
Ageing populations, along with rising costs for every day essentials are leading to
increased demand for local government services, particularly in statutory services
like social care and housing. While the overall population has grown by 3% in the
past 10 years, the 65+ population has grown by 18% while the 75+ population has
grown by 21%. An ageing population means more people in our communities with
multiple and increasingly complex needs relying on essential council services, at
the same time as the available labour market reduces. The cost-of-living crisis has
further exacerbated the workforce crisis, increasing demand for council services
particularly by the most vulnerable in society, just as staff are choosing to leave
local government for better paid jobs in other sectors to cope with rising inflation.
Future Priorities
This complex picture requires concerted and coordinated action across all
aspects of local government. The Scotland’s Local Government Workforce Report
2024 sets out the actions that can be put in place to tackle these issues and local
government is already taking proactive steps to deliver progress towards these.
These include:
● All councils have plans in place for maturing their approach to workforce
planning. These include a greater focus on a younger workforce,
continuing to proactively identify and address critical skills gaps, investing
in priority areas such as net zero, and aligning workforce planning with
strategic objectives. 
● SOLACE, SPDS and IS have recently completed a survey into leadership
and management development in councils which will inform potential areas
for joint working and collaboration in an area that is currently fragmented.
The Local Government Transformation Programme, led by Solace and the
IS, has established a Leadership Practitioner Forum, putting action in place
to respond to this key workforce risk.
● The recently established Local Government Workforce Board represents a
co-ordinated commitment from SPDS and Solace to implement the actions
identified in Scotland’s Local Government Workforce Report. The Action/
Delivery plan 2024 sets the development priorities around which councils
will collaborate to improve levels of workforce planning practice, linked to
other national and regional activities.

Page 34

34
National Benchmarking Overview Report 2023-24
● Work is planned between SPDS and NEREO (North East Regional
Employers Organisation) with support from SOLACE, COSLA and
myjobscotland (MJS) to support Scottish councils to develop a national
recruitment and branding pilot and strategy. 
● The Accounts Commission’s recent national Best Value thematic work on
Workforce Innovation highlights how councils are stepping up to plan for
and support the future workforce. This includes integration of workforce
plans with strategy, digital technology, hybrid and remote working, future
capacity and skills needs and workforce planning impact. 
● The agenda for digital transformation also brings challenges. Changing
expectations around when customers want to access services means more
flexibility is required around service delivery than ever before. Councils are
working to anticipate future digital trends and new ways of working that
will impact on the workforce.
● Councils are also working together to explore shared service models,
such as making use of additional procurement capacity provided by
Scotland Excel and exploring the possibility of shared staff across groups
of councils. There are also multiple “grow your own” programmes in place
where vacant posts are filled through providing development opportunities
to existing staff members.
The current position is very difficult. At a time when demands on councils are
increasing across many services, additional workforce capacity issues have
compounded and increased the scale of challenges which now need to be
addressed to ensure the longer-term sustainability of local government. The
workforce is key to how we shape and deliver local services for the future, and
the scale of current workforce issues risks leaving councils with insufficient
staff with the appropriate skills and qualifications to deliver services to the level
needed.
It is clear that given the workforce issues facing local government, there is a need
for radical change if councils are to maintain services. The Local Government
Transformation Programme will be key in driving the radical change required
within local government and the wider system.This programme will focus on
tackling the challenges we face, and in considering how we might transition to a
model of service delivery that is fit for purpose in the 21st century. Councils will
continue to co-ordinate, collaborate and work jointly with their professional and
support organisations in the delivery of this programme.

Page 35

35
National Benchmarking Overview Report 2023-24

Page 36

36
National Benchmarking Overview Report 2023-24
3. Health and Social Care Pressures
The biggest short-term and long-term pressure for council budgets is adult social
care. Councils and their partners face significantly growing demands largely due
to supporting the increasingly complex needs of people with disabilities and an
ageing population. Since 2010/11, the over 65 population has grown by over 26%.
This does not factor in increases in the numbers of people with learning disabilities
or mental health issues. At the same time the deepening crisis in workforce
recruitment and retention is adding further to the pressures facing the sector.
Against this context, long-term underfunding has meant a greater proportion of
the increasingly limited resource is being targeted at reducing waiting times and
reducing the backlog of elective surgeries. This has constrained the managerial
space for much needed early intervention and prevention planning. As such,
pressures upon health and social care services will become increasingly
stretched in coming years with phases such as winter pressure pushing services
ever closer to the brink.
While adult social care is an area of expenditure growth, financial pressures from
rising inflation, pay uplifts and Covid-19 legacy costs are making it difficult to
sustain services at their current level and, collaborative, preventative and person-
centred working is shrinking at a time when it is most needed. Cuts to services
have been required, and being able to meet statutory service delivery let alone
improving outcomes and meeting public expectations is becoming increasingly
challenging across the sector. This is despite the exceptional efforts and
commitment from those working in the sector, and closer partnership working
between councils, health boards, Health and Social Care Partnerships (HSCPs),
Integration Joint Boards (IJBs), the third sector and private providers.
This continues to be a period of significant debate around the need for change
in the social care landscape. The issues facing social care have been the subject
of much focussed attention since the 2021 Independent Review of Adult Social
Care, and within the recent scrutiny of the National Care Service (Scotland) Bill.
Although to date, there has been limited change, it will be essential that the LGBF
evolves to reflect the challenges and opportunities ahead. We will continue to
work with Social Work Scotland and Chief Officers of the Integration Authorities
to ensure developments in the LGBF support councils and partnerships to take
action to ensure the sustainability of the sector and improve the availability and
quality of social care services.
Expenditure and Workforce Pressures
The scale of the expenditure growth in adult social care has been inadequate
to keep pace with demand arising from demographic trends. Gross spend on

Page 37

37
National Benchmarking Overview Report 2023-24
adult social care has risen, in real terms, by over a billion pounds, or 28.7%,
since 2010/11. However, when modelling the demand for these services based
on demographic change, we would expect to have seen expenditure more than
double, rising by 144%. If expenditure had kept pace with this increasing demand,
gross spend would be £4.1 billion higher than it is now (Figure 5). Given the
proportion of the population over the age of 65 is projected to grow by nearly a
third by mid-2045, the demand and need for services will continue to increase
and become more complex in the decades ahead. The options for health and
social care services in the short and longer term are becoming increasingly
limited. Bold future planning as described by the Christie Commission in 2011
argued for health and social care services to focus upon medium and long-
term planning in early intervention and prevention in order to mitigate the
demographic changes that were clearly evident then. The absence of such bold
planning has placed us in the current situation with limited options available to
cope with ever increasing demand.
Figure 5: Actual and required gross spend on Social Care (based on modelled
demographic demand)
-20%
0%
20%
40%
60%
80%
100%
120%
140%
160%
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22
2022/23
2023/24
% Change Gross Spend - Adult Social Care % Change Required Spend - Social Care
Source: Local Government Finance Statistics and NRS Population projections
Expenditure on adult social care has increased by 0.6% in real terms in 2023/24,
and by 5.6% since 2021/22. Rather than reflecting increased provision or much
needed investment, the most recent expenditure largely reflects sector pay
settlements and additional national funding to support the commitment to paying
the Scottish Living Wage to care workers in line with Scottish Government’s
commitment to Fair Work. Social care provision involves high volume services
and even a small rise in hourly rates paid to staff in private provision, for example,
results in significant additional costs.

Page 38

38
National Benchmarking Overview Report 2023-24
Increasing costs are making it more challenging for many providers to continue
to deliver services. There are specific local pressures in different areas of
Scotland, particularly within rural and island communities. In particular, for
smaller, independent and third sector service providers, rising costs are creating
challenges for the long-term viability of their services. For example, in residential
care homes, an increase in fuel costs to heat and provide power for residents
has made their financial viability increasingly challenging. A growing elderly
population, combined with depopulation and rapidly rising service delivery costs
in these communities, is a serious concern. In Shetland for instance, all but one
the care homes are operated by Shetland Islands Council.
Within overall adult social care spend, there has been a shift in the balance of
expenditure towards greater home-based support. While the budget for care
home provision remains 20% larger than that for care at home, the gap has
halved since 2010/11. Expenditure on care at home provision for older people has
continued to increase significantly faster than the growth in care home provision
for older people (39% compared to 10% since 2010/11).5 There is considerable
variation beneath the national expenditure trends, reflective of local need,
demographics and cost pressures, and illustrating the importance of a flexible
approach to focus on what is important locally.
As detailed in the previous chapter, the biggest single issue for councils and
partnerships is the recruitment and retention of staff at all levels. The Covid-
19 pandemic, the cost-of-living crisis and the impact of the withdrawal from
the European Union have deepened existing pressures. This is particularly
acute for some of our more rural and island communities where there is a high
dependency ratio and a limited pool of people to attract into the social care
workforce.
While there are multiple drivers for the widespread staff shortages facing the
sector, low rates of pay for often long and demanding working hours are central
to this. The minimum rates of pay within social care are not competitive with the
wider labour market, even with the recent Scottish Government commitment
to increase the Scottish living wage from April 2024. The increasing disparity
between health sector and social care sector wages has also been identified as
a factor, with pay for adult social care workers 19% less than NHS entry level pay.6
While these pressures are particularly evident for front-line care staff, recruitment
of social workers, allied health professionals and nurses are all areas where
competition is fierce, and posts can remain vacant for a very long time. There is
evidence that not enough people are being trained in these key disciplines to
meet the workforce needs.
Managing these ongoing recruitment and retention issues, against a context
of increasing demand and growing financial pressures is threatening the
5 Note: Care Home expenditure represents gross expenditure net of client receipts
6 Workforce Recruitment and Retention Survey Findings, Scottish Care, September 2021

Page 39

39
National Benchmarking Overview Report 2023-24
sustainability of social care services. Not having the right staff in the right place
leads to increased cost in the system. The rise in delayed discharges since the
end of the pandemic is a symptom of this and is being driven in many areas by
the fall in care at home availability and a lack of dementia specific care home
beds. Vacancies for social workers and Allied Health Professionals (AHPs) in
particular, mean that early intervention is compromised, and rehabilitation and
assessment activity is delayed.
A national and co-ordinated approach to workforce planning will be essential to
address these issues, underpinned by sustainable funding.
Provision
Data on adult social care provision in 2023/24 provides clear evidence of current
system pressures in relation to resourcing, staffing and capacity. These trends
add to growing concern about levels of unmet need, particularly within the
community, and the capacity within the current system to be able to adequately
respond to levels of growing need within our communities. This section will
consider each in more detail.
Table 3: LGBF Social Care Trends
2010-11 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
10/11
Change
since Pre
Covid
Change
since
2022-
23
Number of Care at home
Hours delivered per year
65+
21.6m 24.5m 24.4m 24.8m 24.2m 25.1m 16.2% 2.4% 3.7%
Number of Clients
receiving personal care
at home 65+
46,950 46,220 46,930 43,760 45,330 47,130 0.4% 2.0% 4.0%
% of people aged 65+
with long-term care
needs who received
personal care at home
58.94% 60.70% 61.70% 61.90% 61.50% 62.60% 3.7pp 1.1 pp 1.9pp
Number of long-stay
residents 65+ supported
in Care Homes
31,050 30,420 28,120 27,580 28,080 28,210 -9.1% -7.3% 0.5%
Number of readmissions
to an acute hospital
within 28 days of
discharge
90,012 112,873 91,887 98,102 97,128 102,941 14.4% -8.8% 6.0%
Number of hospital
discharges 1,003,688 1,076,118 764,451 919,043 950,151 990,306 -1.3% -8.0% 4.2%
Number of bed days
people spend in hospital
when they are ready to
be discharged 75+
391,389 360,733 227,524 357,719 439,686 431,447 10.2% 19.6% -1.9%
Older Population -
Persons aged 75+ MYE 404,147 464,753 468,672 477105 497,909 512,713 26.9% 10.3% 3.0%
Older Population -
Persons aged 65+ MYE 882,222 1,047,583 1,061,024 1,079,614 1,097,402 1,116,361 26.5% 6.6% 1.7%
Note: Care at home data is based on an average of quarterly figures published as part
of Scottish Government’s Free Personal and Nursing Care Statistics.

Page 40

40
National Benchmarking Overview Report 2023-24
Care at Home
As with other parts of the social care system, the sustainability of care at home
services is under pressure due to significant workforce shortages, increasing
demand, and growing costs. A preventative and early intervention approach to
health and social care requires a resilient care at home sector which supports
people to remain independent and safe in their own homes. In addition to valuing
choice and independence, it prevents unnecessary admission or readmission to
hospital which puts more pressure on an already strained service.
The level of care at home provision for over 65s has grown by 16.2% in the last
decade, with 25.1 million hours delivered in 2023/24 compared to 21.6 million
hours in 2010/11. Over the same period, the number of people aged over 65
has risen by 26.5%. Critically, there has been virtually no change in the number
of people receiving personal care at home during this period (+0.4%) while the
hours of care they receive on average has increased, i.e. a greater resource has
become targeted on a smaller number of people with higher needs.
The fact that there has been no growth in the number of clients receiving
personal care at home 65+, at a time when the over 65 population has increased
by over 26% makes clear that the proportion of people receiving a service has
reduced. This reduction may reflect the more widespread use of reablement
and rehabilitation to reduce on-going needs for individuals together with the
use of telecare. The risk, however, is that the application of critical eligibility
criteria governed by cash limits means there is limited input with a preventative
focus. Increasingly stringent eligibility criteria, while alleviating the allocation of
limited resources for health and social care services in the short term, will in all
probability lead to higher demand in the longer term.
With significant workforce and resilience issues, there is increased pressure
on waiting lists for assessment and care, and on the size of support packages
offered. The growing level of unmet need is leading to more carer and informal
family support being relied upon, illness and risk being held in community and
primary care settings, and more people who are medically fit being delayed in
hospital. While the national trend is clear, it is important to note there is significant
variation beneath this trend, reflecting local differences in need and workforce
pressures.
Care Homes
There has been a significant fall in the number of long-stay residents (65+)
supported in care homes since 2010/11. This 9.1% reduction has been despite the
26% increase in the older population across this period.7 The change does not
7 Note: This relates to funded residents. Results from the 2024 care home census shows that
the total number of care home places reduced by 6% in the last 10 years.

Page 41

41
National Benchmarking Overview Report 2023-24
represent a shift to more people being looked after at home as the data does not
support this explanation. Rather, there has been a squeeze as a result of both
budget pressure and the wider vulnerability in the sector with a number of care
homes closing.
The care home sector remains fragile after the Covid pandemic and is now
facing a renewed financial crisis due to workforce shortages and inflation. This
has exacerbated concerns over the rate of care home closures, with the number
of care homes reducing by a fifth in the last decade. This is a particular issue
for rural and remote areas, and for small care homes, undermining efforts to
offer care that is local. This financial instability in care homes creates harm for
residents and additional stress for staff and care home operators. The future
landscape remains challenging for the care home sector, as it responds to this
range of complex challenges.
Readmissions
The number of readmissions to an acute hospital within 28 days of discharge
increased by 6% in 2023/24. The reasons for the recent rise are likely to reflect
pressure to discharge given the demands on the acute sector coupled with a rise
in the complexity and frailty of people who experience a hospital stay. Longer
stays, whether involving a delay or simply the time taken for treatment, are likely
to reduce resilience for older people and increase the risk of re-admission.
While current levels remain 8.8% lower than pre pandemic figures, the data
indicates a return to the long-term upward trend observed in readmissions since
2010/11. To understand the long-term trend, demographic factors are important.
While the focus of care is to enable some of our most vulnerable in society to
have support to live their lives as well as possible, the increasing complexity
of need and frailty in an ageing population brings an increase in multiple and
complicated health conditions for which readmission is often a natural part of the
care journey.
The role being played by decision making in the hospital discharge process,
alongside capacity issues in relation to follow up support in driving both the
long-term national trend and local variation within it, is an area where further
exploration would be helpful. While there is a long-term focus on the discharge
process and getting the right destinations for people first time, it is important
to recognise that significant pressures remain in the exit solutions which are
available to those ready to leave hospital and this may continue to have an
impact on decision making in relation to the hospital discharge process.

Page 42

42
National Benchmarking Overview Report 2023-24
Delayed Discharge
There has been a 55.6% rise in bed days associated with delayed transfer of
care since 2016/17, including a 19.6% increase post Covid. This reflects the
overall pressure on the system and the complexity for frail people. Since Covid,
a significant issue has been the recruitment and retention of care staff in both
care homes and care at home. For many partnerships, this is a major factor
contributing to the delays. The relative lack of growth in provision of care at home
and care home provision as compared to the rise in the numbers of people aged
over 75 (26.9% growth since 2010/11) are likely to be key explanatory factors in
the rise in delayed transfer of care.
This has been an area of significant and sustained focus for authorities. Waiting
unnecessarily in hospital is a poor outcome for the individual and is particularly
bad for the health and independence of older patients. The fact that levels remain
stubbornly high points to the need for a genuine whole systems approach to
resolve this issue. Viewing acute settings as the priority for intervention within
the system (i.e. freeing up bed spaces) neglects the complex infrastructure that
may be required in the community setting, which can involve community health,
primary care, social care, social work and care home provision, for an individual
to live safely in the community. People need to be discharged to an appropriate
setting that is best for their reablement. Focusing on discharging patients without
the appropriate social care package in place is not desirable, and improvements
need to be achieved by better joint working and use of resources. Addressing
the significant capacity and resilience issues within care at home and care home
provision is an essential element of this whole system approach.
Satisfaction
Satisfaction levels among both those being cared for at home and among carers
shows a long-term declining trend. Biennial data from the Health and Care
Experience Survey reveals reduced satisfaction with services in relation to the
impact on quality of life, living independently, choice and control, and support for
carers.

Page 43

43
National Benchmarking Overview Report 2023-24
Table 4: LGBF Social Care Satisfaction Trends
2013-14 2015-16 2017-18 2019-20 2021-22 2023-24 Change
since
2013-14
Change
since
pre-
Covid
Change
since
2021-22
% of adults supported
at home who agree
that their services
and support had an
impact in improving or
maintaining their quality
of life
85.0% 84.0% 80.0% 80.0% 78.1% 69.8% -15.3pp -10.3pp -8.4pp
% of adults supported
at home who agree that
they are supported to
live as independently as
possible
82.8% 82.7% 81.1% 80.8% 78.8% 72.4% -10.4pp -8.4pp -6.4pp
% of adults supported
at home who agree
that they had a say in
how their help, care or
support was provided
83.1% 78.8% 75.6% 75.4% 70.6% 59.6% -23.5pp -15.8pp -11.0pp
% of carers who feel
supported to continue in
their caring role
43.0% 40.0% 36.6% 34.3% 29.7% 31.2% -11.8pp -3.1pp 1.5pp
Source: Health and Care Experience Survey - Biennial
This decline in satisfaction has accelerated in recent years, particularly in relation
to choice and control, which is likely to reflect the year-on-year squeeze in
resources. Fewer people as a proportion of the population are getting services,
and where services are provided, they are stretched; for example, short visits
to undertake only essential care tasks; limited choice as to times of visits due to
limited staffing resources; different staff dealing with clients with limited continuity
etc. While there has been a small improvement in the percentage of carers who
feel supported in the most recent data period, this remains very low at 31%.
In understanding the longer-term trend, it is important to recognise that service
expectations have been raised amongst our communities, at a time when our
ability to deliver is under greater pressure than ever, and demand is accelerating
faster than ever. This can be seen particularly in expectations in relation to
choice, control and support for carers which have been introduced via legislation
on Self-Directed Support and via the Carers Act at a time when councils’ capacity
to deliver on this has deteriorated. More recent changes in public attitudes since
Covid may also be a factor, with raised expectations following the Feeley Report
and public discourse on the National Care Service which has not been followed
up with resources. The lack of agreement on a clear way forward for health and
social care in Scotland was demonstrated by the lack of stakeholder agreement
around what a National Care Service should look like. This simply serves to
confirm the view that these issues, both in Scotland and the wider UK, are not
being addressed currently, with difficult discussions around the resourcing of
health and social care always pushed further and further down the line.

Page 44

44
National Benchmarking Overview Report 2023-24
Future Pressures
The social care sector is currently facing complex and unprecedented pressures
and challenges. These challenges are not easily resolved and are worsening.
There is a growing demand for services, which is intensifying challenges in
maintaining the workforce, while financial pressures continue to rise. This has
been exacerbated by the cost-of-living crisis, increasing cost of provision of
services and a changing policy landscape. The Covid-19 pandemic has also had a
lasting impact on this sector, given the impact on health and social care staff and
the need to continue to protect vulnerable people.
There are a number of ‘whole-system’ issues which need to be addressed: 
● Over the longer-term period, the funding and level of provision in
social care has not grown to sufficient levels to meet demand and drive
the desired shift to early intervention advocated for by the Christie
Commission. Instead, a greater resource has become targeted on a smaller
number of people with higher needs. While shifting the balance of care out
of hospital remains a challenge, much has been done to date to relocate
the support people require into their own homes and communities, in the
context of growing demand. This includes successful large scale closure
programmes of long stay hospital care for older adults and people with
physical and learning disabilities, shifting of rehabilitation services into
community and home-based settings, and the expansion of provision of
primary and community care led services supported by Health and Social
Care Partnerships into communities, and into people’s own homes, and
out of hospital settings. A sustained and real commitment to the “whole
system” of population health is required, including investment in the vital
preventative and early intervention services councils provide which are
critical to addressing the social determinants of health. Better ‘whole
system’ data is needed to support the desired shift to a preventative
approach that values personal choice and independence and moves away
from our current emergency response primarily focussed on acute and
secondary hospital care.
● Councils and service providers face growing difficulties in recruiting and
retaining staff due to low pay, anti-social hours, increasing workloads and
difficult working conditions. Latest figures show workforce shortages are
worsening in the care sector with 49% of care services reporting vacancies,
up from a third in 2020. These issues are whole system, affecting both
public and private providers. This has led to wider issues and concerns
in relation to resilience, especially at peak periods such as winter. The
recent temporary 1.25% increase, and subsequent reversal, in National
Insurance Contributions (NIC) implemented as the ‘Health and Social Care
Levy’ during 2022/23 caused huge uncertainty and instability in an already

Page 45

45
National Benchmarking Overview Report 2023-24
fragile market. A national and co-ordinated approach to workforce planning
is needed, underpinned by sustainable funding. 
● There is enormous reliance on unpaid carers to support the social care
system. There are an estimated 800,000 unpaid carers in Scotland,
including 30,000 young carers, compared to around 125,000 workers in
care at home, housing support and care homes. The social care system
relies on the contribution of the community and unpaid carers with the
value of unpaid care estimated at £36 billion a year in Scotland.8 Against
a context of increasing demand and greater level of illness, alongside low
workforce availability and resilience, this is leading to growing levels of
unmet need, with more carer and family support being relied upon. These
issues will get worse as demand continues to increase and the workforce
pool continues to contract. The increasing pressures facing unpaid carers
and the challenges for the social care sector in delivering much-needed
support are evidenced in carer satisfaction levels presented in this report. 
● Uncertainty around plans for the National Care Service have contributed
to the difficult context for planning and delivering effective services. While
the National Care Service no longer includes plans for structural reform
of adult social care, it remains critical that the creation of a National Care
Service, and its formation in the years ahead, does not undermine what
has been achieved to date nor impact upon the ongoing pace of change
required to support our citizens for the challenges ahead.
Many of these challenges are long-standing, but arguably are more acute today,
particularly since the Covid-19 pandemic and cost-of-living crisis. Integration Joint
Boards and Health and Social Care Partnerships have demonstrated an ability to
work collaboratively over the last ten years to improve and transform services to
deliver as high a quality of service as possible to their citizens. This work to make
best use of the available resources will continue. HSCPs are working at many
levels to support change; from a greater focus on staff well-being to seeking to
harness digital solutions to improve workflow or service user engagement in
health and care. Closer partnership working is essential during this exceptional
period of sustained and deepening pressure, with the strongest partnerships best
able to deal with the multiple challenges presented. Councils, Health Boards,
HSCPs, IJBs, the third sector and private partners all play a key role.
8 Independent Review of Adult Social Care in Scotland, Derek Feeley, February 2021

Page 46

46
National Benchmarking Overview Report 2023-24

Page 47

47
National Benchmarking Overview Report 2023-24
4. Education for Children and Young
People
Against a challenging backdrop for families in relation to the Covid pandemic
and the ongoing cost-of living crisis, local government has continued to deliver
progress on key priorities for children and young people. The LGBF provides
evidence of the difference that has been made in outcomes for children and
young people, including attainment in the Curriculum for Excellence and across
the senior phase, and in terms of leaver destinations.
It is important to recognise the improvement that local authorities are supporting,
including work nationally around the Scottish Attainment Challenge (SAC). There
is a strong focus on improving the wellbeing of children and young people,
alongside the continued commitment to improved attainment. Going forwards,
the SAC Stretch Aims articulate local authorities’ collective ambition for where
they want to be by 2025/26 and set out the priorities in relation to further
improvements in pupil attendance, Curriculum for Excellence attainment, senior
phase attainment and leavers destinations.
It will be important for the LGBF to continue to align with the Stretch Aims, the
National Improvement Framework (NIF) and associated national priorities of
attendance, achievement, behaviour and curriculum. This will ensure those
challenges which exist are addressed collectively as a system, thereby reducing
complexity, and bringing greater coherence in how data is used to drive
improvement.
Child Development and Early Years Provision
For the third year in a row, the percentage of young children with recorded
developmental concerns has increased, albeit very slightly. Although there is a
time delay in data availability, the most recent data available shows that the the
percentage of children with no developmental concerns at their 27–30-month
review decreased from 82.2% in 2021/22 to 82.1% in 2022/23. Where
developmental concerns were noted, these predominantly related to speech,
language and communication. Prior to the Covid pandemic, there was a 5-year
improving trend in this important measure of young children’s development.
This recent decline is not universal however, with just under a half of authorities
reporting an improvement in 2022/23. It is important to note that there were
adaptations to the delivery of the child health reviews during Covid, which may
be a factor in recent trends.
There are persistent and growing inequalities in the proportion of children who
are found to have a developmental concern. Children in the most deprived areas

Page 48

48
National Benchmarking Overview Report 2023-24
are 2.7 times more likely to have a developmental concern recorded compared
to those living in the least deprived areas in 2022/23. The gap between the most
and least deprived areas is wider than at any point across the last 10 years of
reporting.
To provide a richer understanding of child development, we will closely monitor
improvements in the coverage of the 4-5-year-old review as we consider the
potential to include this important area within the LGBF.
Table 5: Developmental Milestones and Quality Ratings for Early Years Provision
2013-14 2019-20 2020-21 2021-22 2022-
23
2023-
24
Change
since
13/14
Change
since
pre-
Covid
Change
since
2022-
23
Percentage of Children
Meeting Developmental
Milestones (27-30 Review)
80.8% 85.7% 85.1% 82.2% 82.1% dna 1.3pp -3.6pp -0.1pp
Quality of Early Years
Provision9 92.6% 90.2% 90.9% 89.4% 90.1% 89.8% -2.8pp -0.4pp -0.3pp
Note: In 2020/21 and 2021/22, covid related adaptations to inspection practice and
flexibilities which were introduced in relation to aspects of the National Standard may
affect comparability of data with previous and future years
The expansion of early years provision is a flagship policy which underpins
broader ambitions to reduce child poverty and to support economic
transformation. Improving the quality and flexibility of early years provision is a
cornerstone of the expansion programme.
The quality of early years provision remains high, with 89.8% of funded provision
receiving good or better gradings from the Care Inspectorate, although this has
dipped in 2023/24. While quality ratings have remained at or around 90% for the
past 10 years, levels have shown a decline of 3.7 percentage points since 2014/15.
This trend is not universal, however, with a third of councils seeing the quality of
their early years provision improve since 2014/15.
The growing blend of local authority and partner provision is important in these
trends. The early years expansion has seen a rapid growth in the use of partner
provision. In September 2024, 32% of all children who received expanded hours
were in partner provision, up from 27% in August 2020. Since 2021, the number
of children receiving all or most of their hours in private partner nurseries has
increased by 11.6%.10 Given local authority run services continue to receive
higher quality ratings compared to other sectors (93.4% compared to 81.5% in
9 This is based on data provided directly by the Care Inspectorate, and may not match what is
published in ‘Early Learning and Childcare Statistics’, where estimates and imputations are
used to account for non-submissions
10 https://www.improvementservice.org.uk/__data/assets/pdf_file/0029/55784/ELC-Delivery-
Progress-Report-Sept-24.pdf

Page 49

49
National Benchmarking Overview Report 2023-24
the private sector, and 87.7% in Voluntary/Not for profit),11 this will be an important
consideration as the expansion to 1140 hours is embedded.
The 1140 duty brings significant challenges around workforce expansion. It takes
time to build the workforce necessary to expand and double the volume of early
years provision, whilst simultaneously maintaining and improving the quality.
While access to leadership pathways has improved since the expansion, it is
important to acknowledge that developing staff for management roles takes time.
The larger workforce now provides a strong talent pool that is steadily gaining the
experience needed for leadership positions. Although the average experience
level has temporarily dipped, this is a natural phase of growth, and it is expected
to rise again as staff continue to develop their skills and progress in their careers.
The 2023 Audit Scotland follow up review into Early Learning and Childcare
indicates that councils and their partners have done well to increase early
learning and childcare provision to 1,140 hours a year per child, despite the
challenge of the Covid pandemic. They warn, however, that the sector remains
fragile, and budget pressures, workforce recruitment challenges and the ability
of funded providers to stay in business are risks that could affect flexibility and
choice for families.12
It is too early to assess the extent to which the expansion has supported
improved outcomes for children and increased opportunities for parents to
engage in employment or education. It will be important for local government to
feed into and inform the ongoing Scottish Government evaluation of the Early
Learning and Childcare Expansion programme, which is due for publication in late
2025.13
Primary School Pupil Attainment
Primary school data shows continued improvement in Curriculum for Excellence
attainment following Covid. Attainment levels improved in both numeracy and
literacy in 2023/24, with both continuing to reach levels higher than those
observed pre-pandemic.
The poverty related attainment gap in literacy narrowed further in 2023/24,
continuing to reduce beyond pre-pandemic levels. The attainment gap for
numeracy remains smaller than that for literacy, and while it has narrowed
significantly since the pandemic it has yet to achieve pre-pandemic levels.
The improvement in achievement is true for almost all councils in 2023/24 with
11 https://www.careinspectorate.com/images/2023_Early_learning_and_Childcare_Statistics.pdf
12 https://audit.scot/publications/early-learning-and-childcare-progress-on-delivery-of-the-1140-
hours-expansion
13 https://www.gov.scot/publications/early-learning-childcare-expansion-programme-evaluation-
strategy/

Page 50

50
National Benchmarking Overview Report 2023-24
children in all but two authorities now achieving above pre-Covid levels. There
is, however, greater variability in progress to narrow the gap in achievement
between SIMD Quintiles 1 and 5, with around a third seeing their gap widen in the
most recent year.
Table 6: Achievement of Curriculum for Excellence Levels (ACEL)
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2018-19/
pre-
Covid
Change
since
2022-
23
% of P1, P4 and P7 pupils combined
achieving expected CFE Level in
Literacy
72.3% - 66.9% 70.5% 72.7% 74.0% 1.7pp 1.3pp
% of P1, P4 and P7 pupils combined
achieving expected CFE Level in
Numeracy
79.1% - 74.7% 77.9% 79.6% 80.3% 1.2pp 0.7pp
Literacy Attainment Gap (P1,4,7
Combined) - % point gap between
the least deprived and most deprived
pupils
20.7 - 24.7 21.3 20.5 20.2 -0.4pp -0.2pp
Numeracy Attainment Gap (P1,4,7
Combined) - % point gap between
the least deprived and most deprived
pupils
16.8 - 21.4 17.8 17.0 17.4 0.6pp 0.5pp
Note: Due to the COVID pandemic and the closure of schools, the Scottish Government
suspended the collection of the literacy and numeracy attainment data in 2020 to avoid
adding further pressures on schools during this challenging period and citing potential
comparability issues with previous years. 2019/20 data is therefore not available. Data
prior to 2018/19 is not presented due to its experimental status.
While the profound effects of the pandemic, including the disruption to education,
are likely to affect achievement levels for some children for a longer period, it is
encouraging to see overall achievement levels recover and improve. This reflects
the significant efforts being made within councils to bring attainment levels back
to where they were previously and provides evidence of strong progress towards
the 2025/26 stretch aims.
Pupil Attendance
While pupil attendance rates14 have increased from 90.2% to 90.3% in 2023/24,
they remain lower than pre-Covid rates of around 93%. The decline in attendance
rates since pre-Covid is universal, with all authorities reporting a reduction.
Attendance rates are lower for secondary pupils and have shown a larger decline
over time compared to primary pupils. Secondary attendance rates in 2023/24
were 87.6% compared to 92.5% for primary pupils.
14 The rate reported in this attendance measure is methodologically consistent to attendance
rates from previous years as it is not affected by the known underreporting of absence from
home-learning. Therefore, this measure is comparable to previous years (bearing in mind the
impact of COVID).

Page 51

51
National Benchmarking Overview Report 2023-24
In 2023/24, pupils living in the most deprived areas had lower attendance rates
than those living in the least deprived areas. Across all sectors, pupils living in the
20% most deprived areas had an attendance rate of 86.9% compared to 93.6%
for those living in the 20% least deprived areas. The deprivation related gap has
widened over time, increasing from 3.4pp in 2010/11 to 6.7pp in 2023/24. This
deprivation related gap in attendance rates is greatest in secondary schools, with
pupils living in the least deprived areas having an attendance rate 8.4 percentage
points higher than those living in the most deprived areas.
Further examination will be helpful in due course to understand the extent to
which this decline in attendance following Covid reflects an increase in long-term
school absence and avoidance due to a growth in emotional and mental health
issues, and whether the pandemic has had any longer-term effect on our long-
standing conventions and expectations in relation to school attendance.
Senior Phase Attainment
Senior phase attainment in terms of overall average tariff rates have reduced
in both 2022/23 and 2023/24. Rates in 2023/24 are 2.5% above pre-pandemic
figures. As highlighted in previous reports, interpreting the trends in the senior
phase over the last five years is complex due to the different assessment
methods used during the pandemic.15 The pattern observed in senior phase
attainment levels in the 2023/24 data is broadly in line with the SQA approach
of working to return the overall pass rates back to where they were immediately
prior to Covid. This trend is true for pupils in all SIMD Quintiles.
Table 7: Senior Phase Attainment
2011-12 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2011-12
Change
since pre-
Covid
Change
since
2022-23
Overall Average
Total Tariff 770 895 925 963 972 918 917 19.1% 2.5% -0.2%
SIMD Quintile 1 478 627 645 679 691 661 658 37.7% 4.9% -0.5%
SIMD Quintile 2 618 742 754 807 818 783 762 23.3% 2.7% -2.7%
SIMD Quintile 3 759 875 901 965 957 908 889 17.1% 1.6% -2.1%
SIMD Quintile 4 909 1015 1025 1099 1105 1054 1049 15.4% 3.3% -0.5%
SIMD Quintile 5 1101 1195 1236 1310 1310 1268 1260 14.4% 5.4% -0.6%
Source: Average total tariff by SIMD quintile provided by the Scottish Government.16
Overall average total tariff calculated from this by the Improvement service.
15 Any changes between the attainment levels of the 2019/20 - 2021/22 cohorts, and those of
previous or future years should not be seen as an indication that performance has improved
or worsened, without further evidence.
16 Note: As the school leaver data is not yet available for 2023/24, the basis for the data
included here is different from published data available on the Learning Analysis School
Summary Dashboard, which is based on school leavers. To allow 2024 data to be included,
the Scottish Government has provided pupil’s attainment by S6 based on the S4 cohort. All
years included are based on this calculated measure of pupil attainment by S6 based on the
S4 cohort.

Page 52

52
National Benchmarking Overview Report 2023-24
Councils continue to demonstrate a significant commitment to meeting the policy
goals of the National Improvement Framework, including improving attainment in
the senior phase and closing the poverty related attainment gap. Prior to Covid,
significant progress had been made in narrowing the poverty related attainment
gap. However, during Covid, there was a significant widening in the gap, with
faster improvement recorded for pupils in the least deprived areas (SIMD 5). In
recent years there has been a relative closing of the gap, however this hasn’t yet
reached pre-Covid levels.
Each council has set locally identified stretch aims, to frame its aspirations for
learners and to set an over-arching strategic ambition for improvement during the
ongoing recovery from Covid. These stretch aims will also inform the Framework
for Recovery and Accelerating Progress, as part of the Scottish Attainment
Challenge.
Positive Destinations
The destination of pupils after leaving school is an important outcome measure
of how well schools prepare young people for life beyond school. Positive
destinations can be either higher or further education, employment, training,
voluntary work or personal skills development.
Although there is a long-term improving trend in positive destination rates, with
rates increasing by 5.4 percentage points since 2010/11, from 90.3% to 95.7%
there has been a very small decline in 2023/24. In the most recent year, rates
have fallen back from 95.9% in 2022/23 to 95.7% in 2023/24.
Over the longer term, there has been significant improvement in positive
destinations for the most deprived school leavers. While the gap between those
living in the least and most deprived areas has widened slightly in 2023/24 by
0.6 percentage points, over the longer period the gap has narrowed significantly
from 8.2 percentage point gap 10 years ago, reducing to a 4.3 percentage point
gap currently.
While it is encouraging that for school leavers, positive destination rates have
recovered to above pre-pandemic levels, including for the most deprived SIMD
groups, it will be important to monitor what the medium to longer-term impact
will be on leaver destinations, particularly for young people experiencing high
levels of deprivation. It is likely that the pandemic will have continued to affect the
choices made by, and opportunities available to, some school leavers.

Page 53

53
National Benchmarking Overview Report 2023-24
Table 8: Positive Destinations 
2011-
12
2018-
19
2019-
20
2020-
21
2021-
22
2022-
23
2023-
24
Change
since
2011-12
Change
since pre-
Covid
Change
since
2022-23
Proportion of pupils
entering positive
destinations
90.3% 95.0% 93.3% 95.5% 95.7% 95.9% 95.7% 5.4pp 0.7pp -0.2pp
Positive Destinations for
the most deprived school
leavers
84.1% 92.4% 90.0% 92.8% 93.4% 94.0% 93.6% 9.5pp 1.2pp -0.4pp
Future Priorities
Recognising the strong alignment between the LGBF measures and the Stretch
Aims, the National Improvement Framework and associated national priorities of
attendance, achievement, behaviour and curriculum, the LGBF provides a good
basis for any work that takes place under the new joint Education Assurance
Board being established by Scottish Government, COSLA and ADES.
Given the curriculum review cycle taking place nationally, it will be helpful for the
LGBF Board to continue to work closely with ADES, Scottish Government, and
the new Assurance Board to ensure the development of measures that pick up
the full extent of the Curriculum for Excellence in relation to confident individuals,
responsible citizens and effective contributors, as well as successful learners.
A particular focus within this will be on how to capture some of the wider
information in relation to health and well-being, and what role the LGBF might
play in helping us do that.
A further development priority will be to strengthen the focus on additional
support for learning within the LGBF. There has been a 41% growth in the number
of pupils in need of additional support for learning since 2017-18. This includes
a 62% increase in the number of pupils in mainstream secondary education,
where 43% of all pupils now have identified additional support needs. Councils
have increased their expenditure for additional support for learning to respond to
the growing level of need, increasing by 25% in real terms across all education,
and by 53% within secondary education. This is an area of increasing priority
for the local government sector with councils working more closely than ever
with partners to ensure children have access to the support they require to help
them achieve their potential. There are also growing concerns about the financial
pressures arising from the record numbers of pupils identified with additional
support needs and the capacity within the sector to respond. This concern is not
limited to education related services, but also relates to the financial pressures
that then migrate into adult services, but without any budget following on. It will
be important that any developments in this area align closely with work being
taken forward by the Additional Support for Learning Project Board in relation to a
National Measurement Framework for Additional Support Needs. It is anticipated

Page 54

54
National Benchmarking Overview Report 2023-24
that this framework will “provide clearer insights into data currently utilised to
understand ASN in Scottish schools, improve the consistency of identification,
and track the progress of children and young people with ASN”.

Page 55

55
National Benchmarking Overview Report 2023-24

Page 56

56
National Benchmarking Overview Report 2023-24
5. Tackling Poverty and Financial
Hardship
Poverty is a significant social determinate for adverse outcomes in life. Over
21% of Scotland’s population are now living in relative poverty,17 including 24%
of children in Scotland.18 The ongoing cost-of-living crisis has exacerbated the
financial hardship experienced by low-income households. Escalating inflation,
marked by rapidly increasing energy costs, food costs and other consumer goods
prices, along with the diminishing value of core UK-wide benefits, is making
it more difficult for financially vulnerable households to make ends meet and
with this is increasing demand on council services. The impact is being borne
unequally, with the most vulnerable in society most severely affected.
Tackling poverty and financial hardship is a key priority for local government.
Local government plays a vital role in delivering essential services to families in
financial need, providing advice, allocating financial assistance, and working with
key partners locally to create tailored solutions. While local authorities remain
strongly committed to tackle poverty, LGBF data reveals the deepening fiscal,
workforce and demand pressures facing councils and highlights the risks these
pose to the future sustainability of vital services, including those that are essential
in preventing and mitigating the effects of poverty.
Recognising the importance of the support that councils provide in this vital
area, and the challenges currently being faced, the LGBF Board decided that this
should be the focus of the pilot phase for local government’s Peer Collaborative
Improvement approach. Using the LGBF as a cornerstone, this approach brings
local government peers together to support improvement in priority areas
through working collaboratively and sharing learning and practice. This chapter
provides further detail on the learning and service improvements delivered
through the pilot approach.
Scottish Welfare Fund
Councils administer the Scottish Welfare Fund (SWF) ‘to provide a safety net to
people on low incomes’ through the provision of grants. The SWF includes two
types of grants: Crisis Grants, which aim to help people on a low income who
are in crisis because of a disaster or an emergency and Community Care Grants
(CCG), which aim to enable people to live independently. The most common
reasons for applications to the SWF are families facing exceptional pressure.
17 Poverty and Income Inequality in Scotland 2020-23, An Accredited Official Statistics
Publication for Scotland
18 % of children who are in households with incomes net of housing costs that are below 60% of
the median in the local authority area

Page 57

57
National Benchmarking Overview Report 2023-24
Such circumstances cover events where benefits or other income is exhausted,
the occurrence of unexpected expenses, and ‘other’ reasons increasingly relating
to the cost-of-living crisis. Awards are commonly made to provide immediate
financial assistance to households to buy food, floor coverings, beds, bedding,
and kitchen appliances, as well as covering unanticipated spend such as
essential heating expenses and other living expenses. The current context of
rising prices and erosion in value of benefits has created a situation where more
people are running out of money for essentials on a regular basis.
After significant growth in the demand on the SWF since 2013/14, with spend
and applications increasing by around 100%, this appears now to have peaked
with demand falling back in 2023/24. Total spend on SWF grants peaked at £56
million in 2022/23, in response to over 383,990 applications. The volume of
applications and overall spend on grants reduced in 2023/24 by around 10%.
It is important to note that relative demands for SWF in some areas may be
mitigated to some extent by the discretionary grants offered by councils. These
reliefs will not fall evenly across councils and they are targeted towards specific
local issues. In most cases, they will have sought to manage financial hardship.
Despite such action being taken, the demands for support remain high, and
capacity continues to be pressured, particularly as the same teams often deliver
both these local initiatives and SWF grants.
Table 9: Scottish Welfare Fund Expenditure
2013-14 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2013-14
Change
since pre-
Covid
Change
since
2022-23
SWF Spend £28.7M £37.6M £49.5M £54.1M £56.M £49.9M 74.0% 41.6% -10.9%
CCG Applications 58,020 77,900 84,900 90,220 94,480 86,965 49.9% 22.4% -8.0%
CCG Awards 35,875 42,260 48,035 48,695 48,825 41,680 16.2% 3.0% -14.6%
Crisis Applications 114,525 222,070 271,570 267,925 291,585 259,985 127.0% 34.5% -10.8%
Crisis Awards 81,995 140360 188350 175490 185995 160675 96.0% 28.4% -13.6%
SWF Applications 172,545 299,970 356,470 358,145 386,065 346,950 101.1% 31.2% -10.1%
SWF Awards 117,870 182,620 236,385 224,185 234,820 202,355 71.7% 22.2% -13.8%
% SWF Budget Spent 87.0 107.8% 83.2% 115.2% 130.0% 128.9% 42.0pp 29.0pp -1.1pp
Note: Data in this table is sourced from the Scottish Government Scottish Welfare
Fund Statistics. This dataset is revised quarterly so may not match the most current
publication. Data is correct as of September 2024 publication.
This sharp growth in demand for SWF grants has impacted on the speed
with which grants are allocated as can be seen in Table 10. It is worth noting
that during the pandemic, councils were also responsible for processing
large numbers of applications for Self-isolation Support Grants alongside
an unprecedented number of new funding streams, which impacted on
their capacity to deal with SWF applications alongside other, new priorities.

Page 58

58
National Benchmarking Overview Report 2023-24
Furthermore, as non-statutory services, these functions have been in scope for
significant capacity reductions due to budget savings.
Table 10: Processing of Scottish Welfare Fund Grants
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since 2018-
19/pre-Covid
Change
since 2022-
23
SWF Crisis Grants –
Decisions within 1 Day 95.50% 95.25% 93.75% 93.25% 91.75% 94.00% -1.5pp 2.3pp
SWF Community Care
Grants – Decisions
within 15 Days
89.50% 82.25% 84.50% 85.75% 87.25% 83.25% -6.3pp -4.0pp
In 2023/24, councils continued to spend significantly more than the SWF budget
allocated to them (129%). Local authorities can top up the SWF budget with their
own funds, and the overspend in recent years reflects other funds that councils
have brought forward to deal with poverty and growing levels of financial
hardship within their communities. The variation in local data reveals the different
approaches being adopted to respond to local pressures on spend, with some
authorities capping their provision and prioritising awards to the most compelling
cases to manage budget overspends. This will be particularly pertinent in
relation to the cost-of-living crisis which is seeing demand spike both for more
compelling cases as well as less urgent levels of need. The point at which the
SWF budget is exhausted is falling earlier in each financial year, at which point
councils must evaluate whether to shift eligibility to manage the drawdown and
the consequential impact on finances.
Peer Collaborative Improvement – Scottish Welfare Fund
Peer Collaborative Improvement (PCI) represents a maturing in local government’s
approach to sector led improvement, and a significant shift towards self-improving
councils. The approach provides an opportunity for local government to build on
existing sector-led approaches to improvement and accountability, including the
LGBF and Self-Assessment. This approach is fully supported by the wider local
government sector, with endorsement from Solace and COSLA Leaders.
This important new approach demonstrates clear links with the Local Government
Transformation Programme to realise the full benefits of Crerar for local government.
This approach is also a vital element of the Scottish Local Government Assurance
and Improvement Framework, which sets out the current ‘architecture’ that exists in
relation to council and local government body improvement and assurance (including
self-assessment, sector led improvement, audit, scrutiny, inspection, and reporting).
Full detail of the PCI process is available here. The PCI approach has been informed
by the well-established approach to collaborative improvement developed by ADES

Page 59

59
National Benchmarking Overview Report 2023-24
and Education Scotland. It also reflects learning from previous work the IS undertook
on peer review.
The benefits of the PCI approach for local government are as follows:
● Peer Collaborative improvement is managed and delivered by the sector for the
sector, and our ambition is for all 32 local authorities to adopt the approach as a
key part of their improvement architecture. It supports local government to deliver
sector-led improvement in a range of service/policy areas. 
● It encourages a sense of collective responsibility for the performance of the
sector as a whole, with local authorities actively supporting each other to improve
by sharing learning and practice. 
● It helps build a national overview of common themes facing key service areas,
which can feed into future policy-making and decision-making, including
identifying opportunities for service transformation at a national, regional and
local level
Delivery of the Scottish Welfare Fund was selected as a pilot for the PCI in
recognition of the increasingly vital role councils play in their local communities in
delivering key services to families in financial need.
The process is data led, using the LGBF to identify areas where improvement
is required, and where peer collaborative improvement could be offered as
an approach to help tackle performance challenges which exist. The Scottish
Welfare Fund pilot involved Falkirk Council as the host authority, and Inverclyde,
East Renfrewshire and Midlothian councils as the Peer Reviewers. COSLA also
participated on the peer review team, helping to strengthen links between local
practice and national policy development.
PCI is voluntary. It is a supportive and collaborative process facilitated by the
Improvement Service, led by the host local authority and carried out by peer
reviewers from other local authorities, who have the necessary subject expertise
to understand and drive improvement. Peer reviewers assumed the role of ‘critical
friend’, supporting the improvement process within the host local authority by:
● Providing a ‘critical friend’ assessment of the service or area of activity being
reviewed;
● Identifying areas for improvement, based on their own knowledge and expertise;
● Sharing learning, ideas and good practice; and
● Supporting the host local authority to develop its capacity to achieve sustainable
improvements.
Following a positive PCI process, the host authority identified a range of actions
to drive improvement in their delivery of the Scottish Welfare Fund for their local

Page 60

60
National Benchmarking Overview Report 2023-24
community. The evaluation from the pilot offered valuable learning which we have
used to adapt our approach as we embark on further pilots. It also provided clear
evidence of the value gained during the Scottish Welfare Fund pilot, both for the host
authority and for the peer reviewers.
Participants said:
“It was a real chance to review and improve on the way the Scottish Welfare Fund
worked within the Council. Because it was being peer reviewed externally it was
through fresh eyes with no real pre-judgements or answers.”
“We had already thought of and discussed with the team some of the suggestions
made already - however a lot of these changes were not acted on (change can be
painful and the status quo is often reverted back to). The fact that other authorities
showed how these can work and aid staff greatly in their task and role was
fantastic.”
“The willingness from all involved to develop and provide the best service for its
users. The host authority firstly with the ‘buy in’ from all levels from frontline staff to
management and the willingness to improve. This also was apparent from the review
team authorities, in that although they were selected due to their high performance,
it was clear that all involved were happy and willing to review their own provision,
what works and how, what could be done better and taking note of other points that
could still provide benefits to their own service. The willingness from all to improve
what they do.”

Page 61

61
National Benchmarking Overview Report 2023-24
Discretionary Housing Payments
Further evidence of the financial hardship being experienced by local
communities can be seen in the growing level of spend on Discretionary
Housing Payments (DHP). These payments are administered by councils to
households who require financial assistance towards their housing costs and are
an important tool to prevent homelessness and help struggling households to
sustain tenancies. Since 2017, when responsibility for DHP transferred to Scottish
Government, there has been an increase of 43% in the DHP spend. Up to and
including 2023/24, levels of spend have been significantly higher than pre-
pandemic levels, with DHP spend increasing by 35.9% since 2019.
Table 11: Discretionary Housing Payment Expenditure
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2017-18
Change
since pre-
Covid
Change
since
2022-23
DHP Spend £59.2M £62.5M £66.0M £76.5M £78.9M £79.4M £84.9M 43.3% 35.9% 6.9%
% DHP Budget
Spent 101.2% 102.6% 104.5% 97.2% 96.0% 94.4% 101.0% -0.2 pp -1.6 pp 6.6pp
In 2023/24, the majority of DHP Funding was spent mitigating the removal of
the Spare Room Subsidy (£70.4 million, 83.0%), with a smaller proportion used to
support claimants affected by the benefit cap (£3.5 million, 4.1%) and the freeze
in Local Housing Allowance which was still ongoing in 2023-24 (£3.7 million,
4.4%). A further £6.6 million (7.8%) was spent on core (non-welfare reform) awards
and around £627,000 (0.7%) on awards that covered a combination of purposes.
Local authorities continued to spend a smaller proportion of their funding on
the Benefit Cap than the allocated funding for this purpose, although this has
increased significantly from £2.5 million to £3.5 million in 2023/24, an increase
from 29% to 57% of the allocated budget. Conversely, local authorities continued
to spend significantly more than the £4.2 million estimated allowance for core
funding (157%, £6.6 million).19
In 2023/24, there has been an increase in the overall proportion of allocated
DHP budget which has been spent, increasing from 94.4% in 2022/23 to 101%.
In 2023/24. Because of the rollover of funds from 2022-23 of £3.9 million, local
authorities are not out of pocket. Although there is considerable variation across
local authorities, it is likely that the increased fund size, the timing of the provision
of the additional allocation, and Covid related delays in processing DHP have
influenced the underspend in previous years..
Rent Arrears and Council Tax Collection
The financial challenges facing local communities are further evidenced by
19 https://www.gov.scot/publications/discretionary-housing-payments-in-scotland-1-april-2023-to-
31-march-2024/pages/background/

Page 62

62
National Benchmarking Overview Report 2023-24
increasing levels of debt experienced by households. This includes both the long-
term growth in housing rent arrears and the recent increase in council tax debt.
Table 12: Rent Arrears
2013-14 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2013-14
Change
since pre-
Covid
Change
since
2022-23
Rent Arrears 5.6% 7.3% 8.2% 8.7% 9.6% 9.5% 3.9pp 2.2pp -0.1pp
Rent arrears remain close to an all-time high at 9.5% of rent due. Although
there has been a slight levelling out in the data in 2023/24, this follows a
disproportionate increase in 2022/23. Levels remain 2.2pp higher than pre-
Covid levels of 7.3%, and 3.9pp higher than the 5.6% recorded ten years ago in
2013/14.20
The statutory five-week wait for Universal Credit and the underlying inadequacy
of support against current cost-of-living pressures may be contributory issues in
relation to rising rent arrears. Despite recent uplifts in Universal Credit in line with
CPI inflation and additional support to low-income families, these are unlikely to
fully compensate for the additional costs associated with high inflation. These
interventions also do not address the legacy of austerity, which meant that many
households entered the cost-of-living crisis from a starting point of financial
hardship, with working-age benefits frozen or restricted for a number of years.
With the additional cost-of-living payments ending in 2023/24, this could lead to
households falling even further from being able to meet the cost of living.
It is important to note that some of the rise in rent arrears observed during
the pandemic years reflects the temporary ban on enforcing eviction orders
introduced as part of the Covid response, and the ability of Housing Officers to
effectively engage with tenants during restrictions.
The level of rent arrears remains highest in those council areas serving
communities with lower overall levels of deprivation (11.1% compared to 8.3% for
the most deprived areas). It may be that households in the most deprived areas
are more likely to receive benefits which cover their full rent costs, and therefore
face less challenge in their affordability compared to those who are receiving
support but working. This is an area where further exploration and analysis would
be helpful to fully understand this trend.
Beyond the immediate impact on some individuals and families, the continued
increase in arrears will result in the loss of rental income for councils where
debts are ultimately written off and impaired debt is accrued. As councils also
face future reductions in their capital budgets, this further loss of income may
20 Note: For Housing Services, the data source for LGBF indicators is the Scottish Housing
Regulator. There will be differences with Scottish Government Housing Revenue Account
statistics due to definitions used

Page 63

63
National Benchmarking Overview Report 2023-24
have a significant impact on capital works programmes, including long-term
implications for future investment in affordable housing, a key antipoverty
measure. This follows on from curtailed planned investment programmes during
Covid and could further undermine efforts to meet local and national targets for
affordable housing at a time when a number of councils have declared a housing
emergency amid mounting pressures on homelessness services.
Table 13: Council Tax Collection Rates
2010-11 2019-20 2020-21 2021-22 2022-23 2023-24 Change
since
2010-11
Change
since pre-
Covid
Change
since
2022-23
Council Tax
Collection Rates 94.7% 95.8% 94.8% 95.7% 96.2% 95.5% 0.7pp -0.3pp -0.7pp
Note: Council Tax collection rates refer to ‘in-year’ collection rates
Council tax debt has also increased over the cost-of-living crisis. Council tax
collection rates have fallen in 2023/24, providing recent evidence of the financial
challenges facing our communities. This fall occurs after collection rates were
artificially boosted in 2022/23 as a result of the Scottish Government’s £150 Cost
of Living Award which was allocated directly to Council Tax accounts as targeted
relief by the majority of councils. As this award was available only for 2022/23,
the impact on collection rates was temporary in nature. This fall in collection
rates is supported by growing evidence from debt services that cases of, and
amounts of, council tax debt have increased over recent years, and that cases are
becoming more complex.
It is increasingly low-income households who have council tax arrears. While
the reduction in collection rates is evident for all 32 councils, the scale of the
reduction is most notable for councils serving the most deprived communities.
The collection rate for councils serving the most deprived communities is now
94.2% compared to 96.5% in the least deprived communities. The method of
payment is important in understanding the pattern of variation, with higher
collection rates in areas with higher levels of Direct Debit payment compared
to those more deprived communities with higher levels of cash payments. This
longer-term trend highlights the need for digital inclusion to be at the heart of
efforts to tackle poverty. It will be critical to closely monitor collection rates in the
years ahead to understand the potential impacts of the cost-of-living crisis on
the ability of households to pay council tax, and the extent to which cost of-living
payment and other initiatives, including the Council Tax freeze in 2024/25, will be
able to mitigate against this.
Future Priorities
Councils will continue to prioritise tackling poverty at the heart of their strategic
commitments. Joint working, including with third sector partners is central to this,
with the role of Community Planning Partnerships pivotal. Councils are working

Page 64

64
National Benchmarking Overview Report 2023-24
closely with cross-sector partners to understand and develop place-based plans
to tackle inequalities and to mitigate the impact of the current, and sustained,
pressures being faced by the families, businesses and communities they serve.
This will involve prioritising measures aligned to local need such as:
● Bolstering existing provisions - Covering overspends in areas such as
the Scottish Welfare Fund and Crisis Grants. Maintaining awards without
prioritising spend. Allocating additional funding backed by reserves.
● Debt recovery - There may be additional considerations around the extent
to which the council actively pursues debt. There have been national
conversations about school meal debt and whether this could be written
off. This may extend to recovery within council tax or within commercial
properties.
● Housing Support - Where councils have a housing stock there may be
considerations regarding rent uplifts, energy vouchers, debt recovery and
promoting links to existing council programmes on tenant support.
● Making Best Use of Council Facilities - Working with Leisure Trusts, Health
& Social Care Partnerships and volunteer groups to develop Warm Hubs
over winter months. This could be aligned to extending provisions within
leisure facilities, libraries or other community facilities for free, or extended
use (which would have been heated anyway) and reduced meal prices. 
● Extending Grants to Voluntary Organisations - Providing additional support
to third sector networks such as the Citizens Advice Bureau and volunteer
groups to enable them to extend provisions locally and signpost clients to
better access financial and other support. 
● Welfare Advice and Health Partnerships – Working with GP practices
to provide access to money and rights advice in health care settings,
including providing advice to help people cope with the cost-of-living crisis.
It should also be noted that work to mitigate the impact of an increased cost of
living is only one aspect of local government’s approach to tackling poverty and
inequality. Partners are taking an increasingly preventative, strategic approach
to redressing wider imbalances and support low-income households towards
holistic services and employment opportunities. This includes consideration
of the impact that factors such as housing, transport, childcare and economic
development have on ensuing households can thrive. Local child poverty action
reports, published annually by councils and health boards provide a useful insight
into this commitment.
It will be particularly important to fully understand what impact the current
housing emergency will have on councils’ role as a social landlord or in working

Page 65

65
National Benchmarking Overview Report 2023-24
in partnership with social landlords. The role that social housing can play in
reducing poverty is well recognised. Social housing provides affordable, high-
quality, secure and stable housing to people with low incomes and can help lift
people out of poverty. The national and local housing emergencies which have
been declared highlight a chronic lack of affordable, safe and stable housing,
which are in turn fuelling homelessness. This is an area where further analysis
and exploration will be prioritised in future reports.

Page 66

66
National Benchmarking Overview Report 2023-24

Page 67

67
National Benchmarking Overview Report 2023-24
6. Performance of Local
Government Services
There is clear evidence that local government performance improvement has
slowed in recent years. This follows a decade where considerable progress has
been achieved against an increasingly challenging context. While the recent
slow-down in performance improvement is system wide, and true for all councils
regardless of local priorities and the policies they are pursuing, there is variation
in the depth, severity and focus of impacts. For example, those councils who
serve the most deprived communities generally report a greater slow-down in
performance improvement compared to other councils.
The long-term picture of council service performance remains positive, with
68% of performance indicators within the LGBF showing improvement since the
base year. In recent years, however, year on year trends show a slowing in this
improvement, and an increase in the number of performance indicators which are
now declining. In the last two years, the rate of decline has overtaken the rate of
improvement (45% compared to 39% respectively).
This is not unexpected. Councils are having to make increasingly difficult
decisions about the shape and level of service delivery which are beginning
to have a clear impact on performance and efficiency improvements gained in
previous years. These include: 
● Where to target disproportionate and substantial budget reductions within
non-statutory service areas in light of growing ring-fencing. 
● Where to reduce or ration service provision as part of continued efforts to
achieve efficiencies. 
● How to sustain services with insufficient staff with the appropriate
experience, skills, and qualifications to deliver services to the level needed
due to workforce pressures. 
● Where to reduce capital investment programmes, undermining their ability
to deliver local priorities and commission work in key areas, e.g. Net
Zero targets and transformation plans which are essential for improved
outcomes for local communities. 
● How to retain focus on prevention and longer-term outcomes, given the
immediate pressure to deliver unprecedented savings many of which could
have long-term implications. 
● How to ensure the absorption of higher levels of risk by councils does not
further undermine the future sustainability of essential services.

Page 68

68
National Benchmarking Overview Report 2023-24
The data on council service performance provides a stark warning on the
future resilience of essential council services. If the current trend continues, the
improvements and progress that has been achieved thus far, could potentially
be lost and council service performance may start to decline over the longer-
term. This will have serious implications in relation to access to frontline essential
services for our communities.
Responses by councils continue to exemplify the importance of ‘local’ with local
solutions and responses to local needs and issues, varying both between and
within authorities. A range of interconnected factors will be important in shaping
the variability observed in the data, including: 
● Local priorities and strategic direction 
● Local capacity in terms of infrastructure, workforce, digital maturity, and
partnership context 
● Local pattern of demand and need, including the demographic and
socioeconomic profile of local communities 
● Local geography, including the level of remoteness and population density 
● Local approaches to innovation; redesign; and transformation 
● Local economy and marketplace
Tailoring services to the needs of local people and communities is a key function
of local democracy and needs to be considered when comparing performance.
This variety in approach gives opportunities to learn and innovate. This has been
a period of historic change and it is essential we take time to evaluate and learn
from each other to inform the future design, delivery and shape of services.
Performance Trends and Impact on Service Areas
While the overall picture points to a slow-down in performance improvement,
there are a number of long-term improvement trends which have been sustained
and strengthened in policy critical areas. These include:
● Attainment both at senior phase and at primary level 
● Positive destinations and participation in education, training or employment
for 16–19-year-olds 
● Growth of direct payments and managed personalised budgets within self-
directed support in social care
● The proportion of older people with long-term care needs who are
receiving personal care at home

Page 69

69
National Benchmarking Overview Report 2023-24
● CO2 emissions (area wide, and corporate electricity and gas emissions)
● Household recycling rates
● Library and museum visitor numbers
● Local procurement spend
● Roll out of superfast broadband 
● The gender pay gap 
● Local government corporate asset condition.
While some of these areas did see a temporary Covid-related decline, they have
since seen their long-term improvement trend recover.
There are, however, areas where a clear long-term improving trend has shown
recent decline. It is unclear whether this decline is temporary in nature, perhaps
resulting from Covid or the cost of-living crisis, or whether it is indicative of the
start of a more sustained trend. This covers a range of different services and
includes:
● children’s development
● pupil exclusion rates
● placement stability for children who are being looked after
● housing quality and repair times
● Council Tax collection rates
● visitor numbers for sports and leisure facilities
● receipt of the living wage
● processing of business planning applications
● condition of the roads network.
In those service areas where there were already signs of strain prior to the
pandemic, this picture has largely continued, and in some cases has worsened.
Areas experiencing a longer-term declining trend include:
● council staff absence
● housing voids
● rent arrears

Page 70

70
National Benchmarking Overview Report 2023-24
● delayed discharges and hospital readmission rates
● Business Gateway start-ups
● processing of Scottish Welfare Fund Crisis Grants.
Of further concern, is the declining level of satisfaction with council services
amongst the public. This is true for all service areas with the exception of parks
and open spaces, and more recently, refuse collection. The decline is evident
for almost all councils, although it is important to note that a couple of councils
have seen their satisfaction improve over the longer term. Public expectations
have not reduced despite the reduction in local government resources and
increased demand due to demographic and other change. These trends relate
to satisfaction for the public at large rather than for service users. It should be
noted that satisfaction rates for service users are consistently higher than those
reported by the general population.
Table 14: Public satisfaction with council services
Yearly data 2010-
11
2016-
17
2017-
18
2018-
19
2019-
20
2020-
21
2021-
22
2022-
23
2023-
24
Change
since
2010-11
Change
since
pre-
Covid
Change
since
2022-
23
Schools 83.1 73.0 70.0 72.5 73.0 78.0 74.0 69.0 69.0 -14.1pp -4.0pp 0.0pp
Libraries 83.5 73.0 72.0 72.1 73.0 78.0 71.0 64.0 66.0 -17.5pp -7.0pp 2.0pp
Parks & Open
Spaces 83.1 87.0 85.0 82.5 83.0 91.0 88.0 83.0 84.0 0.9pp 1.0pp 1.0pp
Museums &
galleries 75.5 70.0 69.0 68.9 70.0 75.0 74.0 65.0 69.0 -6.5pp -1.0pp 4.0pp
Leisure facilities 74.6 73.0 72.0 69.3 69.0 77.0 71.0 65.0 65.0 -9.6pp -4.0pp 0.0pp
Refuse collection 81.0 79.0 75.0 75.0 73.0 78.0 77.0 79.0 79.0 -2.0pp 6.0pp 0.0pp
Street Cleaning 73.3 70.0 66.0 62.9 59.0 58.0 59.0 58.0 57.0 -16.3pp -2.0pp -1.0pp
Note: As a result of the change in methodology, the lower response rates, and the
change in the profile of respondents compared to typical survey years, the results for
2020/21 and 2021/22 are not comparable to earlier or later years. While annual data is
presented here, within the LGBF, 3-year rolled averages are used to boost sample sizes
and improve levels of precision at local levels. The data in this table will differ therefore
from data within the LGBF dashboard.
As noted previously, it is vital for local government to work closely with
communities to communicate the impact of growing fiscal, demand and
workforce pressures on local services and to shape local priorities. This wider
discussion should consider whether current expectations of public services
are realistic in the context of such changing conditions. As councils respond to
increasing levels of need and demand, within ever tightening budget constraints,
it is important that expectations in relation to local government priorities and
performance adapt to reflect the dynamic circumstances councils are operating
within.

Page 71

71
National Benchmarking Overview Report 2023-24
Strengthening the LGBF Basket of Indicators
There are important policy areas where our ability to provide a more
comprehensive focus within this report is limited, either by the coverage within
our current suite of LGBF indicators or by the timeliness of the data. Building
further on work already underway to strengthen the framework in relation to
climate action and financial sustainability, the LGBF Board will work closely with
stakeholders in the period ahead to bring greater focus to the following three
strategically important areas.
1. Housing. Thirteen housing emergencies have now been declared locally by
councils, covering over half of the Scottish population. Record homelessness
figures have been published recently, highlighting that the number of people
in Scotland living in temporary homeless accommodation is at a record high,
and includes more than 10,000 children.
Given these worrying figures, there would be value in the LGBF strengthening
the focus it provides on the local and national challenges to housing
supply and in the delivery of homelessness services. With the support of
the Association of Local Authority Chief Housing Officers (ALACHO), the
LGBF Board will consider where there may be value in extending the suite
of measures to improve our understanding of the drivers for the housing
emergency, and to support councils in their development of short and long-
term responses to this.
2. Economic Development. The work of local authorities in promoting and
delivering economic wellbeing for their communities is vital, particularly
in relation to the cross-cutting themes of community wealth building,
placemaking, tackling inequality, achieving net zero, and building a strong
digital economy. The LGBF Board will work with Scottish Local Authorities
Economic Development Group (SLAED) to explore how the LGBF suite of
economic development measures might evolve to better capture these
priorities and support councils in their critical work in this area.
3. Culture and Leisure. The new Physical Activity for Health – Scotland’s
National Framework takes an evidence-based, whole system approach
to physical activity and sport, providing a clear and strong focus on the
preventative benefits to population health. The LGBF Board will work
closely with COSLA, professional associations and local authorities to
explore how we can strengthen the LGBF coverage in this area to provide a
stronger understanding of, and to drive improvement in, local government’s
contribution to physical activity and health in Scotland.

Page 72

72
National Benchmarking Overview Report 2023-24

Page 73

73
National Benchmarking Overview Report 2023-24
Conclusion
This year’s report evidences the impact of deepening fiscal, workforce and
demand pressures on local government services and the communities they
serve. While it reveals the extraordinary effort and achievements delivered across
local government against an increasingly challenging backdrop, it also shows
how these sustained pressures, on top of the impact of the current economic
environment, have disrupted performance and efficiency improvements gained in
previous years.
It is likely that some of these effects will be felt for a long time to come. Coupled
with the demand and budgetary pressures facing councils currently, councils
may be required, in the short-term, to focus more on prioritising and maintaining
performance, rather than service improvement.
In recognition of these pressures, local government, as a sector, is taking
clear pro-active steps to mitigate the effects of these challenges. Councils are
increasingly incorporating digital technology in service design and are making
better use of data to understand needs, make decisions and direct resources.
There has also been a significant reconfiguring and repurposing of the local
government estate. Councils have adopted a collaborative leadership approach,
particularly in their work with partners, third sector and communities as they work
together to build place-based approaches. New ways of working have involved
flexibly redeploying staff, investing in the health and wellbeing of the workforce,
and a renewed emphasis on workforce planning and development workforce
capacity and skills. And lastly, there has been an increased focus on areas of
greatest priority and demand and supporting the most vulnerable within our
communities.
To further build on these approaches, and to ensure the ongoing sustainability of
services, local government has committed to a significant programme of sector
led performance improvement and transformation. While councils are clear on
the urgent need for transformational change, they are mindful of the challenges
faced in achieving this whilst also delivering vital services. It is important that this
burden of transformational change should not fall on local authorities alone given
the need for wider public service reform.
Important elements of local government’s sector led performance improvement
and transformation programme include:
1. Scottish Local Government Assurance and Improvement Framework
The recently launched Scottish Local Government Assurance and Improvement
Framework (SLGAIF) sets out the current ‘architecture’ that exists in relation to

Page 74

74
National Benchmarking Overview Report 2023-24
council and local government body improvement and assurance, including self-
assessment, sector led improvement, audit, scrutiny, inspection, and reporting.
This framework provides an opportunity for local government to build on and
articulate its existing sector-led approaches to improvement and accountability,
including the LGBF; Self-Assessment; the Local Government Data Platform;
and the Local Government Transformation Programme. The SLGAIF helps local
government demonstrate as a sector that it has robust arrangements in place for
reviewing its own performance and focusing on improvement.
As local government looks to mature its approach to sector led improvement
as set out in this framework, it is important that it continues to work closely with
Scottish Government and audit and inspection bodies to ensure the full benefits
of Crerar can be realised. The focus is to negotiate a shift towards greater
maturity in self-improving councils, alongside a corresponding commitment to
reduce the inspection and reporting burden. Therefore, as local government
matures and increases its emphasis on peer led improvement and self-evaluation,
it will release its capacity to focus on local accountability rather than servicing
national accountability. As the local government sector works with partners
to shape the external audit and inspection landscape, the SLGAIF will be an
important resource to help to build trust and common understanding between
local Government, Scottish Government and public sector scrutiny bodies.
2. Peer Collaborative Improvement
Peer Collaborative Improvement (PCI) represents a maturing in local
government’s approach to sector led improvement, and a significant shift
towards self-improving councils. The approach provides an opportunity for local
government to build on existing sector-led approaches to improvement and
accountability, including the LGBF and self-evaluation. There has never been a
greater requirement for working with and learning from each other, and the LGBF
provides the essential platform to support councils in this. The PCI approach will
enable local government, with the support of the LGBF Board, to use the data
highlighted in this report to prioritise opportunities to work together to drive
performance improvement.
This important new approach demonstrates clear links with the Local Government
Transformation programme to realise the full benefits of Crerar for local
government. Peer Collaborative Improvement is also a vital element of the
Scottish Local Government Assurance and Improvement Framework outlined
above.
Full detail of the PCI process is available here, including details of the pilot
processes which are currently sharing practice and learning in relation to the
delivery of the Scottish Welfare Fund and in tackling housing voids.

Page 75

75
National Benchmarking Overview Report 2023-24
3. The Local Government Transformation Programme
The Solace/IS transformation programme strives to carve out a local government-
led route to reform that drives a call to action for system wide dialogue and leads
tangible tests of change. The 2022 think piece ‘Delivering a Future for Scottish
Local Authorities’, published in 2022, identified the following six transformation
anchors which provide a springboard for development:
1. Unlocking community action
2. Enable a functioning, trusted local and central government relationship
3. Design for people’s needs
4. Create digital, design and technology-enabled transformation
5. A focus on people through a public sector plc that tackles inequality at the
root in order to improve everyone’s life chances
6. Lead council and cross-sector partnerships with a focus on outcomes
The programme is well underway, and comprises of three workstreams:
● Workstream 1: Officer-led dialogue and direction on public service reform 
● Workstream 2: Six short-term local government transformation projects
● Workstream 3: The Leadership Practitioner Forum to build capacity and
leadership for those tasked with leading change.
All workstreams are progressing from discovery to development and delivery
having identified short- and long-term priorities that will contribute to the scaffold
of collective transformation. With activities ranging from the development of
National Frameworks for Self -Assessment, centralised digital service solutions
and initiating pilots for collaborative procurement exercises, local authorities will
be invited to both inform and test new solutions over the coming period. Full
detail and live updates on progress is available on the Improvement Service
website.
In their thematic report ‘Transformation in Councils’ published in October 2024,
the Accounts Commission made significant reference to the Local Government
Transformation Programme and recognised the efforts as “The main sector-
led piece of work currently under way to help councils reform how they deliver
services …… focused on developing proposals for a future operating model for
councils and options for the delivery of sustainable council services”.
Giving rise to both opportunity and expectation for the work, the Commissions’
report set clear expectations for “individual councils to prioritise and urgently

Page 76

76
National Benchmarking Overview Report 2023-24
progress the delivery of their local transformation ambitions and engage
effectively in sector led transformation activity, securing political backing and
committing resources”. In their report, however, the Commission also emphasised
that councils could not deliver this alone as it requires effective collaboration
between central and local government as well as with third sector partners. It also
noted that transformation will not happen overnight, but must take place over the
longer term, something that will not be easy given councils’ need to continue to
deliver services.

Page 77

National Benchmarking Overview Report 2023-24
Appendix
Overview Table for all LGBF Data 2023-24
Full data and metadata, including data sources for all indicators is available via LGBF
Dashboard
Note: The majority of data for LGBF indicators is financial year, however some indicators are
calendar or academic year. Detail on the reporting period for each indicator is provided in the
metadata data within the LGBF dashboard.

Page 78

National Benchmarking Overview Report 2023-24
78
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Children’s Services
Cost per primary school pupil £6,233 £6,375 £6,678 £6,875 £6,999 £7,221 £7,213 8.0% -0.1%
Cost per secondary school pupil £8,588 £8,713 £8,956 £8,898 £8,729 £8,966 £8,957 0.0% -0.1%
Cost per pre-school education registration £5,535 £6,110 £8,027 £10,777 £11,385 £11,613 £11,659 45.3% 0.4%
% of pupils gaining 5+ awards at level 5* 64 64 68 70 68 66 67 3.0 1.0
% of pupils gaining 5+ awards at level 6* 36 36 40 42 39 38 39 3.0 1.0
% of pupils from deprived areas gaining 5+ awards at level 5 (SIMD)* 45 46 49 53 50 50 50 4.0 0.0
% of pupils from deprived areas gaining 5+ awards at level 6 (SIMD)* 18 19 22 24 22 22 23 4.0 1.0
The gross cost of "children looked after" in residential based services
per child per week £4,374 £4,664 £4,572 £5,167 £5,284 £5,071 dna 10.9% -4.0%
The gross cost of "children looked after" in a community setting per
child per week £415.26 £417.71 £413.87 £445.50 £449.67 £445.74 dna 7.7% -0.9%
Balance of care for looked after children: % of children being looked
after in the community 89.6 89.8 90.1 90.4 89.9 89.2 dna -0.9 -0.7
% of adults satisfied with local schools 70.0 73.0 73.0 78.0 74.0 69.0 69.0 -4.0 0.0
Proportion of pupils entering positive destinations* 94.6 95.0 93.3 95.5 95.7 95.9 95.7 0.9 0.2
Overall average total tariff 894 895 925 963 972 918 917 2.5% -0.2%
Average total tariff SIMD quintile 1* 620 627 645 679 691 661 658 4.9% -0.5%
Average total tariff SIMD quintile 2* 752 742 754 807 818 783 762 2.7% -2.7%
Average total tariff SIMD quintile 3* 899 875 901 965 957 908 889 1.6% -2.1%
Average total tariff SIMD quintile 4* 1019 1015 1025 1099 1105 1054 1049 3.3% -0.5%
Average total tariff SIMD quintile 5* 1224 1195 1236 1310 1310 1268 1260 5.4% -0.6%
% of children meeting developmental milestones (27-30 months) 84.6 85.5 85.7 85.1 82.2 82.1 dna -3.6 -0.1

Page 79

National Benchmarking Overview Report 2023-24
79
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Children’s Services
% Funded early years provision rated good/better 91.0 90.6 90.2 90.9 89.4 90.1 89.8 -0.1 -0.3
School attendance rates* - 93.0 - 92.0 - 90.2 90.3 -2.7 0.1
School attendance rates (looked after children)* - 86.8 - 87.9 - 84.4 dna -2.4 -3.5
School exclusion rates* - 21.7 - 11.9 - 16.6 dna -23.5% 39.5%
School exclusion rates (looked after children)* - 152.2 - 77.8 - 96.9 dna -36.3% 24.6%
Participation rates for 16-19 year olds 91.8 91.6 92.1 92.2 92.4 92.6 92.7 0.6 0.1
Child protection re-registrations within 18 months* 6.0 7.2 6.9 7.0 8.0 5.6 dna -1.6 -2.4
% of looked after children with more than 1 placement in the last year* 20.1 19.5 16.7 16.8 16.0 17.2 dna -2.3 1.2
% of children living in poverty (after housing costs) 20.6 20.1 21.6 19.8 21.5 21.8 dna 0.2 0.3
% of P1, P4 and P7 pupils combined achieving expected CFE Level in
Literacy* - 72.3 - 66.9 70.5 72.7 74.0 1.7 1.3
% of P1, P4 and P7 pupils combined achieving expected CFE Level in
Numeracy* - 79.1 - 74.7 77.9 79.6 80.3 1.2 0.7
Literacy Attainment Gap (P1,4,7 Combined) - percentage point gap
between the least deprived and most deprived pupils* - 20.7 - 24.7 21.3 20.5 20.2 -0.4 -0.2
Numeracy Attainment Gap (P1,4,7 Combined) - percentage point gap
between the least deprived and most deprived pupils* - 16.8 - 21.4 17.8 17.0 17.4 0.6 0.5
Corporate Services
Support services as a % of total gross expenditure 4.5 4.3 4.0 4.0 4.1 4.0 4.1 0.1 0.0
% of the highest paid 5% of employees who are women 54.6 55.5 56.7 58.1 59.0 58.9 59.8 3.1 1.0
The gender pay gap (%) 3.9 4.2 3.4 3.7 3.5 2.5 1.7 -1.7 -0.8
The cost per dwelling of collecting council tax £9.18 £8.42 £7.85 £7.72 £7.30 £7.22 £5.89 -24.9% -18.4%
Sickness absence days per teacher 5.9 6.2 6.4 4.1 5.8 6.8 7.6 20.2% 12.5%
Sickness absence days per employee (non-teacher) 11.4 11.5 11.9 9.6 12.2 13.3 13.9 16.7% 4.6%
% of income due from council tax received by the end of the year 96.0 96.0 95.8 94.8 95.7 96.2 95.5 -0.3 -0.8
% of invoices sampled that were paid within 30 days 93.2 92.7 91.7 91.8 92.2 90.5 93.1 1.4 2.6
% of SWF Crisis Grant decisions within 1 day* - 95.5 95.3 93.8 93.3 91.8 94.0 -1.5 2.3

Page 80

National Benchmarking Overview Report 2023-24
80
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Corporate Services % of SWF CCG decisions within 15 days* - 89.5 82.3 84.5 85.8 87.3 83.3 -6.3 -4.0
Proportion of SWF budget spent* 95.3 99.9 107.8 83.2 115.2 130.0 128.9 29.0 -1.1
Proportion of DHP Funding spent* 101.2 102.6 104.5 97.2 96.0 94.4 101.0 -1.6 6.6
Proportion of operational buildings that are suitable for their current
use 80.8 82.2 82.5 82.3 85.3 86.1 85.5 3.0 -0.6
Proportion of internal floor area of operational buildings in
satisfactory condition 86.3 87.2 88.6 89.2 90.1 89.7 89.8 1.2 0.1
Adult Social Care
Older persons (over 65) home care costs per hour £29.70 £30.07 £30.19 £32.10 £31.66 £33.62 £33.61 11.3% 0.0%
Direct payment & personalised budget spend as a % of total social
work spend on adults 18+ 6.8 7.2 7.7 8.1 8.4 8.7 9.0 1.3 0.4
% of people 65+ with long-term needs receiving care at home 61.4 61.8 60.3 62.5 61.3 61.7 62.6 2.3 0.9
% of adults supported at home who agree that their services and
support had an impact in improving or maintaining their quality of life 80.0 - 80.0 - 78.1 - 69.8 -10.3 -8.4
Percentage of adults supported at home who agree that they are
supported to live as independently as possible 81.1 - 80.8 - 78.8 - 72.4 -8.4 -6.4
Percentage of adults supported at home who agree that they had a
say in how their help, care or support was provided 75.6 - 75.4 - 70.6 - 59.6 -15.8 -11.0
Percentage of carers who feel supported to continue in their caring
role 36.6 - 34.3 - 29.7 - 31.2 -3.1 1.5
Older persons (over 65's) residential care costs per week per
resident £603.11 £634.75 £641.11 £740.98 £721.34 £724.14 £723.01 12.8% -1.1%
Rate of readmission to hospital within 28 days per 1,000 discharges 102.8 103.4 104.9 120.2 106.7 102.2 103.9 -0.9% 1.7%
Proportion of care services graded ‘good’ (4) or better in Care
Inspectorate inspections 85.4 82.2 81.8 82.5 75.8 75.0 77.0 -4.8 2.0
Number of days people spend in hospital when they are ready to be
discharged, per 1,000 population (75+) 762.2 792.9 774.4 484.3 749.8 892.1 846.3 9.3% -5.1%

Page 81

National Benchmarking Overview Report 2023-24
81
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Culture and Leisure
Cost per attendance at sports facilities £3.40 £3.18 £3.22 £46.84 £7.11 £5.16 £4.35 35.0% -15.7%
Cost per library visit £2.59 £2.50 £2.37 £3.35 £3.21 £2.97 £2.38 0.6% -19.8%
Cost of museums per visit £4.37 £4.22 £3.89 £11.84 £5.21 £3.24 £3.50 -10.0% 8.0%
Cost of parks & open spaces per 1,000 population £24,912 £24,717 £24,134 £22,428 £22,718 £24,867 £23,376 -3.1% -6.0%
% of adults satisfied with libraries 72.0 72.1 73.0 78.0 71.0 64.0 66.0 -7.0 2.0
% of adults satisfied with parks and open spaces 85.0 82.5 83.0 91.0 88.0 83.0 84.0 1.0 1.0
% of adults satisfied with museums and galleries 69.0 68.9 70.0 75.0 74.0 65.0 69.0 -1.0 4.0
% of adults satisfied with leisure facilities 72.0 69.3 69.0 77.0 71.0 65.0 65.0 -4.0 0.0
Environmental Services
Net cost per waste collection per premises £82.42 £81.82 £81.90 £84.08 £77.48 £79.77 £78.72 -3.9% -1.3%
Net cost per waste disposal per premises £126.67 £118.54 £117.47 £123.05 £110.86 £100.58 £104.38 -11.1% 3.8%
Net cost of street cleaning per 1,000 population £19,430 £18,214 £18,244 £17,007 £16,474 £15,137 £15,961 -12.5% 5.4%
Cleanliness score (%age acceptable) 92.2 92.8 92.2 90.1 89.7 90.6 92.1 -0.1 1.5
Cost of roads per kilometre £12,611 £12,076 £11,609 £10,900 £12,246 £13,659 £13,788 18.8% 0.9%
% of A class roads that should be considered for maintenance
treatment 30.2 30.0 30.6 29.8 27.6 27.4 28.9 -1.7 1.5
% of B class roads that should be considered for maintenance
treatment 35.9 35.7 35.0 34.0 33.6 31.5 32.5 -2.5 1.0
% of C class roads that should be considered for maintenance
treatment 36.2 36.3 35.1 33.6 33.2 32.7 33.4 -1.8 0.7
% of unclassified roads that should be considered for maintenance
treatment 39.0 38.2 37.8 38.3 36.7 36.4 36.2 -1.6 -0.1
Cost of trading standards and environmental health per 1,000
population £26,894 £25,478 £23,931 £22,295 £24,766 £24,086 £22,804 -4.7% -5.3%
Cost of environmental health per 1,000 population £19,487 £18,249 £16,535 £15,339 £18,141 £16,290 £15,538 -6.0% -4.6%
Cost of trading standards, money advice and citizens advice per
1,000 population £7,407 £7,229 £7,396 £6,956 £6,625 £7,796 £7,266 -1.8% -6.8%
% of total household waste arising that is recycled 45.6 44.7 44.9 42.1 43 43.3 43.5 -1.4 0.2
% of adults satisfied with refuse collection 75.0 75.0 73.0 78.0 77.0 79.0 79.0 6.0 0.0
% of adults satisfied with street cleaning 66.0 62.9 59.0 58.0 59.0 58.0 57.0 -2.0 -1.0

Page 82

National Benchmarking Overview Report 2023-24
82
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Housing Services Gross rent arrears as a % of rent due for the reporting year 6.7 7.3 7.3 8.2 8.7 9.6 9.5 2.2 -0.1
% of rent due in the year that was lost due to voids 0.9 1.0 1.1 1.4 1.6 1.7 1.8 0.7 0.1
% of dwellings meeting SHQS 93.9 94.3 94.9 85.2 68.5 70.9 77.8 -17.1 6.9
Average time taken to complete non-emergency repairs 7.5 7.8 7.3 7.3 9.2 9.7 10.0 0.4 0.0
% of council dwellings that are energy efficient 75.3 80.9 84.1 86.4 87.6 dna dna 3.5 1.3
Economic Development
% of unemployed people assisted into work from council funded/
operated employability programmes 14.3 12.6 12.7 6.0 17.4 12.9 12.1 -0.6 -0.8
Cost of planning and building standards per planning application £5,054 £5,418 £5,281 £5,795 £4,785 £5,882 £6,679 26.5% 13.5%
Average time per business and industry planning application 9.3 9.1 10.5 11.1 11.7 12.0 10.7 1.2% -11.4%
% of procurement spent on local enterprises 27.4 28.7 28.5 29.1 29.9 29.6 30.7 2.2 1.1
No of Business Gateway start-ups per 10,000 population 16.8 16.7 16.6 11.3 14.5 14.4 13.6 -18.0% -5.9%
Investment in economic development & tourism per 1,000 population £116,636 £131,982 £124,115 £103,953 £133,203 £121,226 £118,765 -4.3% -2.0%
Proportion of people earning less than the real living wage 18.4 19.4 16.8 15.1 14.5 9.4 10.2 -6.6 0.8
Proportion of properties receiving superfast broadband 91.1 92.0 93.3 93.8 94.1 95.5 95.9 2.6 0.4
Town vacancy rates 11.5 10.0 11.7 12.4 11.4 11.6 12.3 0.6 0.7
Immediately available employment land as a % of total land allocated
for employment purposes in the local development plan 40.8 37.6 36.2 38.9 27.2 22.8 24.5 -11.7 1.8
Gross Value Added (GVA) per capita £27,078 £27,005 £27,256 £24,088 £25,988 £27,039 dna -0.8% 4.0%
Claimant Count as % of Working Age Population 2.3 2.7 3.2 6.0 4.5 3.2 3.1 -0.1 -0.1
Claimant Count as % of 16-24 Population 2.9 3.2 3.8 7.2 4.9 3.3 3.4 -0.4 0.0
Financial Sustainability Total useable reserves as a % of council annual budgeted revenue 17.0 16.6 17.0 23.7 24.4 24.5 23.9 6.9 -0.6
Uncommitted General Fund Balance as a % of council annual
budgeted net revenue 3.7 2.8 2.8 3.1 2.9 2.9 2.3 -0.5 -0.7
Ratio of Financing Costs to Net Revenue Stream - General Fund 8.0 7.9 7.2 6.2 5.9 5.4 5.8 -1.4 0.4
Ratio of Financing Costs to Net Revenue Stream - Housing Revenue
Account 23.6 22.8 22.6 22.9 22.6 21.8 20.0 -2.6 -1.8
Actual outturn as a percentage of budgeted expenditure 99.3 99.4 99.4 97.4 98.3 98.4 99.6 0.3 1.0

Page 83

National Benchmarking Overview Report 2023-24
83
Indicator Description
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
%/value
change
pre-Covid
to most
recent
year
%/value
change
2022-23
and 
2023-24
Climate Change
CO2 emissions area wide per tonne,
per capita 5.5 5.5 5.3 4.6 5.0 4.8 dna -9.6% -3.6%
CO2 emissions are wide: emissions within scope of Local Authority
per tonne, per capita 5.0 4.9 4.6 4.1 4.5 4.3 dna -7.9% -5.6%
Emissions from transport per 1,000 population 26.7 30.6 29.4 21.6 27.3 27.8 dna -5.3% 2.0%
Emissions from electricity per 1,000 population 91.5 70.7 56.0 42.7 46.6 43.7 dna -21.9% -6.1%
Emissions from natural gas per 1,000 population 64.9 60.8 56.4 57.3 61.6 57.6 dna 2.0% -6.5%
* Precovid year is 2018-19 for these indicators. For all others, it is 2019-20

Page 84

Improvement Service
West Lothian Civic Centre
Howden South Road
Livingston
EH54 6FF
T: 01506 282012
E. info@improvementservice.org.uk
W. www.improvementservice.org.uk
www.improvementservice.org.uk/benchmarking