Budget Scrutiny 2021-22


About the Inquiry

Every year the Scottish Government plans how it will spend money by creating a budget. Committees are responsible for examining the budgets for their subject areas.

The Local Government and Communities Committee looked at the impact of COVID-19 on local government budgets in Scotland.

Local authorities arrange or deliver a huge range of important services that are an everyday but crucial part of our lives.

Local government funding comes from a range of sources, including local taxes and charging for some services. For most councils, the largest source is the annual Scottish Government grant. Since the 2008 recession, funding has not generally kept pace with inflation. This makes it more challenging to deliver the full range of services.

When COVID-19 struck early 2020, it had an immediate impact on councils who suddenly had to deliver emergency services to many vulnerable people.

The Scottish Government also tried to lessen the financial strain with emergency funding. But the impact of COVID will likely be felt for years.

This page is also available on the new website


23 July 2020

Call for views open

Friday 28 August 2020

Evidence session - Accounts Commission

Links to:  Papers Minutes Official Report

30 September 2020

Links to: Papers Minutes Official Report

7 October 2020

Links to: Papers Minutes Official Report

*Please note that the written submission from Aberdeen City Council contains some information in an inaccessible format. If you have problems accessing the document or information, please contact the clerking team.

Wednesday 10 February 2021

Links to: Papers  minutes Official report

Wednesday 17 February 2021

Evidence session with Scottish Government

Links to Papers  minutes  Official report


Call for Views

The Committee launched a call for written evidence between Thursday 23 July 2020 and Friday 4 September 2020. Organisations and individuals with an interest in local government and local services were invited to submit written evidence to the Committee setting out their views about how best to ensure that the sector has a sustainable future.

Read the call for views on Citizen Space


Financial flexibilities for local government

The Committee wrote a letter to the Cabinet Secretary for Communities and Local Government, on the its views on the 2021-22 Scottish Government budget in relation to local government, communities and housing.

Scottish Government’s shared equity schemes

Affordable Housing Supply Programme

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