Scotland · Statistics / 07

School spending

Revenue, capital and the accounting changes that matter when comparing years.

Net education revenue expenditure

£ million · cash prices · local authority education spending

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Includes pre-primary education. Cash prices are not adjusted for inflation. The 2024/25 accounting change prevents interpreting the whole increase as additional classroom resources.

Scottish Government · Financial years to 2024/25

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What the spending measures include

Net education revenue expenditure includes pre-primary education and deducts relevant income. It covers more than teacher salaries.

Capital expenditure covers assets and infrastructure. Revenue and capital are different accounting measures and should be compared separately.

All figures are in cash prices. Inflation and changes to funding classifications affect comparisons over time.

Scottish Local Government Finance Statistics 2024-25 ↗ · Financial years to 2024/25