CONTENTS
PREFACE
KEY FACTS AND TRENDS: Local government finance in England
CHAPTER 1: Local government
CHAPTER 2: How is the money found?
2.1 Summary of sources of local government income 2.2 Council tax 2.3 Business rates 2.4 Revenue grants 2.5 Sales, fees and charges CHAPTER 3: How is the money spent? - revenue accounts
CHAPTER 4: How is the money spent? - capital spending and how it is financed
4.1 Capital spending 4.2 Financing of capital spending - overview 4.3 Credit approvals, grants and contributions 4.4 Use of capital receipts 4.5 Private Finance Initiative CHAPTER 5: Assets and liabilities
5.1 Local authority fixed assets 5.2 Outstanding debt and holding of investments 5.3 Borrowing and investment transactions 5.4 Debt-free authorities CHAPTER 6: Local authority pension funds
6.1 Pensions for local authority employees 6.2 The Local Government Pension Scheme ANNEX A: Local government geography and history
A1 Maps of local authority areas in England A2 Parish and town councils A3 Changes in English local authority functions and structure ANNEX B: Council tax exemptions
ANNEX C: General fund revenue accounts
ANNEX D: Capital spending and financing
D1 Capital outturn summaries D2 Provision for credit liabilities D3 Changes to English local government capital finance systems ANNEX E: Metadata
ANNEX F: List of tables, charts and maps
F1 List of tables F2 List of charts F3 List of maps ANNEX G: Glossary of terms and acronyms
[ Preface]
Last updated on 7 December 2004
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