To ask the Scottish Executive what percentage of local authority expenditure was spent on (a) former employee and (b) existing employee pension contributions in each of the last five years for which figures are available, broken down by local authority.
The information is contained in the following table. The column headed Basic Employer gives the percentage of total local authority expenditure relating to employers'' contributions for existing members. The column headed Additional Employer gives the percentage of local authority expenditure in cases where a member has been given early retirement and as a consequence councils have paid a strain cost to the relevant Local Government Pension Fund.
Employer Contributions as a % of Local Authority Gross Expenditure 1,2,3,4
| | 2003-04 | 2004-05 | 2005-06 | 2006-07 |
| | Basic Employer | Additional Employer | Basic Employer | Additional Employer | Basic Employer | Additional Employer | Basic Employer | Additional Employer |
| Aberdeen City | 3.05% | 0.04% | 3.15% | 0.07% | 3.14% | 0.14% | 3.21% | 0.24% |
| Aberdeenshire | 2.78% | 0.04% | 2.96% | 0.05% | 2.93% | 0.04% | 3.14% | 0.08% |
| Angus | 3.16% | 0.03% | 3.30% | 0.00% | 3.37% | 0.02% | 3.68% | 0.30% |
| Argyll and Bute | 2.42% | 0.13% | 2.56% | 0.10% | 2.52% | 0.04% | 2.72% | 0.09% |
| Clackmannanshire | 2.21% | 0.01% | 2.44% | 0.15% | 2.68% | 0.15% | 3.18% | 0.21% |
| Dumfries and Galloway | 2.83% | 0.03% | 2.93% | 0.12% | 3.17% | 0.13% | 3.26% | 0.48% |
| Dundee City | 4.54% | 0.05% | 4.87% | 0.01% | 4.72% | 0.40% | 5.06% | 0.08% |
| East Ayrshire | 2.62% | 0.14% | 3.16% | 0.25% | 3.24% | 0.21% | 3.11% | 0.08% |
| East Dunbartonshire | 2.55% | 0.12% | 2.79% | 0.21% | 2.83% | 0.20% | 2.93% | 0.60% |
| East Lothian | 3.20% | 0.14% | 3.23% | 0.11% | 3.46% | 0.08% | 3.60% | 0.05% |
| East Renfrewshire | 2.56% | 0.04% | 2.74% | 0.08% | 2.89% | 0.11% | 2.93% | 0.41% |
| Edinburgh, City of | 3.00% | 0.09% | 3.23% | 0.08% | 3.29% | 0.07% | 3.34% | 0.07% |
| Eilean Siar | 2.48% | 0.08% | 2.67% | 0.00% | 2.87% | 0.12% | 3.25% | 0.07% |
| Falkirk | 2.08% | 0.02% | 2.33% | 0.14% | 2.54% | 0.08% | 2.92% | 0.12% |
| Fife | 2.99% | 0.16% | 3.41% | 0.16% | 3.64% | 0.12% | 3.82% | 0.25% |
| Glasgow City | 2.07% | 0.25% | 2.06% | 0.07% | 2.16% | 0.10% | 2.28% | 0.23% |
| Highland | 2.32% | 0.10% | 2.49% | 0.09% | 2.59% | 0.07% | 2.86% | 0.06% |
| Inverclyde | 2.20% | 0.19% | 2.25% | 0.40% | 2.37% | 0.18% | 2.71% | 0.20% |
| Midlothian | 2.94% | 0.00% | 3.22% | 0.01% | 3.46% | 0.02% | 3.43% | 0.10% |
| Moray | 2.89% | 0.02% | 2.98% | 0.02% | 3.14% | 0.03% | 3.31% | 0.02% |
| North Ayrshire | 2.49% | 0.01% | 2.72% | 0.07% | 2.69% | 0.05% | 2.94% | 0.10% |
| North Lanarkshire | 2.58% | 0.06% | 2.72% | 0.01% | 2.66% | 0.04% | 2.83% | 0.03% |
| Orkney Islands | 4.00% | 0.00% | 4.30% | 0.00% | 4.96% | 0.02% | 4.98% | 0.00% |
| Perth and Kinross | 2.73% | 0.25% | 2.98% | 0.13% | 2.98% | 0.25% | 3.24% | 0.31% |
| Renfrewshire | 2.77% | 0.08% | 2.88% | 0.14% | 2.89% | 0.08% | 3.08% | 0.26% |
| Scottish Borders | 2.86% | 0.07% | 3.08% | 0.44% | 3.26% | 0.13% | 3.47% | 0.06% |
| Shetland Islands | 5.14% | 0.14% | 4.72% | 0.15% | 5.25% | 0.48% | 4.81% | 0.31% |
| South Ayrshire | 2.77% | 0.02% | 2.92% | 0.09% | 2.89% | 0.28% | 2.86% | 0.21% |
| South Lanarkshire | 2.80% | 0.19% | 3.03% | 0.19% | 3.08% | 0.24% | 3.29% | 0.42% |
| Stirling | 2.10% | 0.16% | 2.40% | 0.14% | 2.63% | 0.12% | 2.96% | 0.40% |
| West Dunbartonshire | 2.65% | 0.13% | 2.88% | 0.15% | 3.06% | 0.26% | 3.19% | 0.36% |
| West Lothian | 3.23% | 0.00% | 3.45% | 0.02% | 3.66% | 0.05% | 4.12% | 0.01% |
Source: Local Financial Returns and local authority pension authorities
Note on pensions data:
1. Additional employer costs - This strain cost is calculated by the fund actuary to take account of the fact that a benefit is being paid out of the fund earlier (and therefore for longer) than would otherwise have been the case.
Notes on basis of LA gross expenditure used to calculate %:
2. Police and fire and council tax and non-domestic valuation expenditure is apportioned to councils using the amount that the Police, Fire and Valuation Joint Boards requisition from them.
3. For 2006-07 only, Regional Transport Partnerships expenditure is apportioned to councils by population (GRO 2006 mid year estimates)
General note:
4. The table contains all readily available data for the last five years. Returns for 2007-08 are collected in September 2008 and completed in November 2008.