Theme: Local Government: The New Politics of Local Spending: Central–Local Financial Relations under Scottish Devolution

Abstract

This article focuses on the Scottish Executive’s strategy and practice over local authority current expenditure since devolution. Since the introduction of the community charge in 1989, central government has provided more than 80% of local authority public expenditure in Scotland. The Scottish Executive has been able to control spending through its grant mechanisms, while still permitting local diversity. Scottish councils have delivered reasonable increases in council tax levels since devolution. This approach is consistent with the statutory basis of local government—much of which is permissive and facilitates local discretion.