Culture spending tracker

Scotland’s public expenditure on culture occurs in two main ways. The first is determined by Scottish government via a ministerial portfolio (currently Education, Culture and Gaelic). The second is determined by Scotland’s thirty two Local Authorities. Included below are three sets of data visualisations, which can be used to tell us different things about spending in these areas.  

The first set of visualisations tracks the spending commitments of Scottish Government. These provide a headline figure, as well as a more detailed breakdown on items within the culture portfolio. These are up to date as of the 26-27 budget, published on 13 January 2026.  

The second set tracks expenditure by Scottish Local Authorities. These also provide more detailed breakdowns on spending across different services, as well as disaggregating revenue and capital expenditure (with significant caveats around capital expenditure figures – see methodology). These are up to date as of the end of the 25-26 financial year.

The third set examines Scotland’s total public expenditure on culture over time. These contain a headline figure for public expenditure on culture, as well as providing values for per head spending on culture, and expressing culture spending as a percentage of total national expenditure. These are also up to date as of the end of 25-26.

This page focuses on the numbers. Periodically, as new datasets are published, Culture Counts produces further analysis, commentary and summaries of key takeaways. These are linked below. 

June 2026 Culture Spending Tracker, key findings and analysis

We have created this resource to track Scotland’s public spending on culture, with the aim of providing accessible and consistent information over time.

Through the accompanying notes, we’ve sought to be clear and consistent about our approach. Our priority has been rigour and comparability, which means the method used here (particularly in relation to the third set of visualisations) may differ from previous approaches taken by Culture Counts or others, and figures may vary slightly as a result. The methodology we’ve adopted to create this resource will now form the basis for our ongoing analysis of culture spending.

Specific notes in relation to the interpretation of each set of spending data are included in their respective chart.

All visualisations track spending in cash terms and in real terms (adjusted to £2013–14), to understand changes in the true spending power of public investment in culture over time. See methodology note 1 for further detail on inflation and real terms.

It is important to note that some datasets informing this tracker are subject to ongoing change. For example:

• Figures provided within Scottish Government's annual budget are a projection. The true value of expenditure during the period will only be confirmed at the time of the following years' budget.

• Similarly, a number of measures of Local Authority spending for the most recent financial year are based on projections, as outlined in methodology note 9.

• In particular, the GDP deflator series is subject to ongoing change. Over years this will lead to slight changes in real-terms values.

In addition, we would note the following considerations:

• In light of reporting changes as described above, trends displayed over time are clearer and more reliable than single‑year comparisons.

• Where figures are modelled, estimated, or aggregated from different sources, users should treat them as indicative rather than precise counts.

Please refer closely to the notes contained throughout the resource, particularly within the methodology and usage policy.

Display

Figure 2 - Culture spending by sub-portfolio area in cash and real terms (13-14) - contains a large number of individual items. We’d recommend making use of the filter option at the top of the figure to reduce the number of items displayed at once.

Timescale and sources

This series is up to date as of  

• 26-27 Scottish Budget, published 13 January 2026. 

• March 2026 HM Treasury GDP deflators at market prices, and money (Quarterly National Accounts) for, published 31 March 2026. 

•  24-25 Scottish Government Consolidated Accounts, published 30 October 2025. 

A full list of sources can be found later on this page.   

Budget levels

The Scottish budget is presented in levels 1-4, which are terms used by the Scottish Government to express spending at different levels.

The figures included above are at Level 3, or sub-portfolio level, and provide a sufficient level of specificity to ensure that what is captured in these budget lines relates solely to culture.  

Further information on this can be found in the methodology section.  

Level 4 breakdown

Below is a further breakdown of what’s contained within each of the 25-26 Level 3 budget lines: 

National Cultural Collections: National Museums of Scotland (NMS), National Galleries of Scotland (NGS), National Library of Scotland (NLS), Non-National Museums (funding for museums and galleries across Scotland via Museums Galleries Scotland, and direct funding for the Scottish Maritime, Mining and Fisheries Museums) 

Creative Scotland: Creative Scotland Multi-Year Funding, Youth Music Initiative, Screen Scotland, Creative Scotland Operating Costs, CS Depreciation.

Historic Environment Scotland: HES Running Costs plus HES Depreciation and Impairment plus HES Direct Capital less HES income 

National Performing Companies: Scottish Opera, National Theatre of Scotland, Royal Scottish National Orchestra (RSNO), Scottish Chamber Orchestra, Scottish Ballet 

Other Arts and Activity: Culture Arts Delivery and Policy, Sistema, V&A Dundee, Other Arts and Activity (other cultural opportunities and priorities including EXPO and Festivals) 

Change over time at sub-level 3

Scottish Government’s Level 3 figures are an aggregate of spending across several distinct organisations within a single budget line. While level 3 figures may suggest a particular trend in overall spending, they can mask significant variation in the trajectories of individual organisations within that category over time. An increase at Level 3 does not necessarily mean all constituent organisations have seen increases - some may have experienced real-terms cuts while others may have grown.

Budget presentation changes

Over the period covered by the tracker, there have been changes to the Ministerial portfolio in which culture spending sits, as well as to the grouping of line items at Level Three. This is important here in four ways: 

1. Up to and including 24-25, Creative Scotland and Other Arts Activity were included as one line item. From 25-26 onwards these have been separated, meaning user comparison is required in order to track spend trajectory on these areas to the present day.  

2. In 13-14 and 14-15, Historic Environment Scotland was called Historic Scotland. Figures from 13-14 and 14-15 have been included under the current line-item title. 

3. Up to and including 24-25, National Cultural Collections were known as Cultural Collections. Figures from 13-14 to 24-25 have been included under the current line-item title. 

4. In 19-20, Scottish Government’s Administration Portfolio was abolished, and Portfolio staff costs were included in detail within Portfolio budgets. Here, these are included as Culture, Tourism and Major Events Advice and Policy. In 25/26, this budget line was removed, and from this point staff costs began to be included at portfolio level within the Scottish National Budget, as well as being available at level 4. In terms of Culture, direct Portfolio staff costs are now included under Other Arts and Activity).  

A full change-log in relation to culture portfolio and line-item changes can be found in the excel spreadsheet at the bottom of the page.  

Timescale and Sources 

This series is up to date as of 

• 24-25 Scottish Local Government Finance Statistics (SLGFS), published on 3 February 2026. 

• Local Government 2025-26 Budget Estimates, published on 24 June 2025.

• March 2026 HM Treasury GDP deflators at market prices, and money (Quarterly National Accounts) for, published 31 March 2026. 

A full list of sources can be found later on this page.    

Budget line breakdown

Like the above series, some of the service areas included here sit above more specific items of expenditure.  

Other culture and heritage: Archives, arts development & support, heritage, theatres & public entertainment. 

Library services: Permanent and mobile lending libraries, reference and information services and specific community library services. 

These figures exclude the following: School library services and community learning and development (these are recorded elsewhere in the SLGFS). 

Revenue expenditure 

Figures three and four refer to local culture spending as reported in the Scottish Local Government Finance Statistics table LFR-02, on the basis of net revenue expenditure on a funding basis. This is essentially the net cost of services, the element of service expenditure that is funded by general funding or reserves. It is calculated in SLGFS as gross service expenditure minus gross service income.

(more information here, par 2.1)

This provides a comprehensive picture of public revenue expenditure on culture services by Local Government.  

Capital expenditure is addressed below, (accompanied by significant caveats).

Timescale and Sources 

This series is up to date as of 

• 24-25 Scottish Local Government Finance Statistics (SLGFS), published on 3 February 2026. 

• March 2026 HM Treasury GDP deflators at market prices, and money (Quarterly National Accounts) for, published 31 March 2026. 

A full list of sources can be found later on this page.    

Capital expenditure

Figures five and six within this series refer to local culture spending as reported in the Scottish Local Government Finance Statistics table LFR-CR. 

However, these figures do not provide a comprehensive, accurate picture of capital expenditure of public funds on culture, managed by local authorities, for two main reasons:

1. Ongoing misattribution in terms of what qualifies as cultural capital expenditure. For example, the spike in capital spend seen in 19-20, is primarily related to sale and leaseback arrangements of Glasgow City Council’s cultural venues undertaken in order to settle an equal pay dispute.

2. Local authority capital income comes from a mix of public and private sources, so expenditure here, cannot be confidently attributed as public funds.

This means two things:

1. The above figures cannot be considered to provide a comprehensive, accurate picture of public capital expenditure on culture services by Local Government. Their sole application is in providing a sense of a broad direction of travel regarding trends in Local Authorities’ capital expenditure on culture.

2. Total amounts of capital expenditure displayed in the above figures are likely to be significantly higher than actual capital expenditure of public funds on culture.

These figures overstate the level of capital investment that can be confidently identified as public funding for culture. Figures limited to capital spend clearly funded and controlled under Local Authorities’ public expenditure are impossible to consistently identify, but would be considerably smaller and would have a negligible effect on the totals presented in figures 7, 8 and 9. For this reason, local authority capital expenditure has been excluded from those totals.

Further detail on this is captured in methodology note 2

Timescales and sources

This series is up to date as of:  

• 24-25 Scottish Local Government Finance Statistics (SLGFS), published on 3 February 2026. 

• Local Government 2025-26 Budget Estimates, published on 24 June 2025.

• 24-25 Scottish Government Consolidated Accounts, published 30 October 2025. 

• 26-27 Scottish Budget, published 13 January 2026 

• March 2026 HM Treasury GDP deflators at market prices, and money (Quarterly National Accounts) for, published 31 March 2026. 

• 2024 mid-year population estimates for Scotland from National Records of Scotland, published 18 August 2025.  

A full list of sources can be found later on this page.    

Use of multiple datasets

The above highlights that these series have been produced based on multiple datasets. As such there are a number of considerations and limitations to highlight. Further information on these are included in the methodology section below. We would particularly draw your attention to headings 3-7. 

Definitions - Cash and Real Terms

Cash terms means the actual amount of money spent or received at the time, without adjusting for inflation. 

Real terms means values that have been adjusted for inflation to reflect what the money is worth in a chosen base year, allowing for meaningful comparison over time. 

Why measure the impact of inflation?

On the measurement of the impact of inflation, a UK Statistics Authority Briefing says: When comparing statistics over time, taking account of price changes is important as it informs our analysis of how government spends its money, how government policy is evaluated and how well-off we feel.

This is the starting point from which we’ve considered the measurement of inflation in this tracker. The above series show how cash terms investment in different parts of the sector has fluctuated in over the years, but the real terms measure gives us greater comparable insight into the value of this investment and the spending power it creates. 

Interpreting inflation data

This tracker enables high-level comparisons of culture spending over time. Presenting figures in both cash and real terms helps distinguish between changes in the amount of money allocated and changes in what that money can buy. 

For example, in 2013-14, total public culture spending was around £395 million in both cash and real terms. By 2020-21, the cash figure had risen slightly to around £400 million, but the real terms value (adjusted to 2013-14 prices) had fallen to approximately £345 million. This shows that, once inflation is accounted for, the actual value of spending decreased even though the cash figure went up. 

This kind of comparison is useful for understanding trends over time. It helps clarify whether year-on-year changes in budget figures represent a shift in the value of investment and spending power. All real terms figures in the tracker use the most recent available inflation data and are updated periodically when new spending datasets are published. 

Inflation base year

In order to account for inflation, we need to pick a base year, which gives us a consistent point of reference. It lets us adjust for the effect of rising prices and compare different years on a like-for-like basis. Without this, the impact of a rise in cash figures on actual value and spending power cannot be fully understood.

In terms of this Culture Spending Tracker, after careful consideration we have used 2013-14 as our inflation base year.  

In the early 2020s, global events such including the pandemic, the war in Ukraine and further economic and supply chain issues caused inflation to rise sharply. At time of writing, efforts to bring it under control have been thrown into uncertainty by conflict in the Middle East. After a decade of low and stable inflation, these events brought renewed awareness of the real impact that rising prices can have on public spending, wages and living standards. To understand this more recent context fully, we need to look at the longer economic period that preceded it - one shaped by the aftermath of the 2008 financial crisis. 

In the years following the immediate recovery, the UK economy was defined by weak growth, low interest rates, low inflation, and significant cuts to public spending as a result of austerity. Economic growth remained subdued long after the financial crisis and rises in living standards were slight. This period of slow growth has been widely documented as a long‑term trend across the decade after 2008. 

One of the central reasons for selecting 2013–14 as the base year for this tracker is that it sits roughly halfway between the financial crash and the pandemic. By several measures, this was also a point at which the UK and Scottish economies had recovered to pre-recession levels. 

UK GDP returned to its pre-crisis peak by mid-2013, and Scotland's economy reached that point around the same time. In fiscal terms, the Scottish national budget saw a return to real-terms growth in 2013–14, following three consecutive years of reductions driven by post-crash austerity. 

From a sector-specific perspective, Figure 9 shows that the period 13-14 to 15-16 represents a high point, in terms of the period covered by this tracker, where culture spending as a % of overall public expenditure consistently remained above 1%.

13-14 also marked the start of the previous iteration of Culture Counts’ culture spending tracker. This new version builds on that work by including local authority spending for the first time. The need for this development is highlighted by the Review of Culture and Leisure Services in Scotland, a 2024 report by EKOS for Community Leisure UK, Creative Scotland and sportscotland. Several of that report’s key real-terms illustrations use 2013–14 as a baseline for comparison.  

GDP deflator series

To express spending in real terms, we use a UK-wide inflation measure called the GDP deflator. It’s published by HM Treasury using data from the Office for National Statistics (ONS) and the Office for Budget Responsibility (OBR). It is distinct from consumer inflation measures such as the Consumer Prices Index (CPI) and is the most appropriate tool for understanding shifts in the value of public spending over time. 

Specifically, we make use of GDP deflator datasets produced in relation to the UK’s Quarterly National Accounts.

To adjust each year’s cash figure into real terms, we apply the following formula: 

Real terms value = Cash value in given year × (Deflator value in base year ÷ Deflator value in given year)

Further detail and workings can be found in the excel spreadsheet at the bottom of this page.  

Real-terms figures in this tracker are all adjusted using the most recent available GDP deflator series. When a new spending dataset is released - such as a new edition of the Scottish Local Government Finance Statistics or Scottish Government Consolidated accounts. We use the latest version of the deflator series to re-calculate all real-terms figures in the tracker at once. This keeps the comparisons across years consistent and up to date. This approach means that real-terms values may shift slightly over time, as each update reflects the most recent understanding of inflation across the period. 

Further information on the GDP deflator series and its application can be found in this 2025 ONS briefing and this Scottish Parliament Information Centre briefing.    

Definitions – revenue and capital spending

Revenue spending refers to the day-to-day costs of delivering cultural services and programs, including staffing, programming, most grant funding, maintenance and supplies. 

Capital spending refers to money used to buy, build or improve cultural infrastructure such as buildings, venues or equipment. 

Revenue and capital spending by Scottish Government

Culture spending figures and budget allocations from the Scottish Government quoted in this tracker reflect the full amount assigned to each relevant budget line, including both revenue and capital expenditure.

We have taken this approach because all types of spending in these figures can be clearly linked to public funds managed by Scottish Government. The source and purpose of this capital spend is transparent within the published budget and outturn documents (for example, see Annex A and B of 25-26 Scottish Government Budget), allowing us to include it without risk of misattribution or duplication. 

It is also evident that both revenue and capital spending are allocated directly to specific cultural bodies or services, such as Creative Scotland, Historic Environment Scotland, the National Performing Companies and the National Cultural Collections. Because of this, accuracy can be assured without further disaggregation (for example, see chapter 12 of the 25-26 Scottish Government Budget).  

Revenue spending by Local Authorities

Figures presented in figures 3 and 4 refer to Local Authorities’ revenue expenditure. Specifically, this is a measure of expenditure published in the Scottish Local Government Finance Statistics, defined as follows: 

Net Revenue Expenditure, also known as the net cost of services, is the element of service expenditure that is funded by general funding or reserves. It is calculated as gross service expenditure minus gross service income.

Taking a Local Authority run museum as an example, net revenue expenditure on a funding basis would be the amount needed to cover running costs from public budgets after any income from tickets, venue hire or other sources has been deducted from the total running costs. 

This approach is similar to the way the Scottish Government funds Historic Environment Scotland, where the level of public funding provided reflects total operating costs after income generated by HES-run sites has been taken into account. 

As a result, this measure provides a robust picture of Local Authority revenue spending on culture, as it captures only the portion of service costs that must be met from public funds under local authority control. 

Capital spending by Local Authorities

The presentation of Local Authority capital spending numbers in figures 5 and 6 is subject to a number of complexities and limitations that differ significantly from the treatment of Scottish Government capital spend. The data, presented in those figures, is taken from the Scottish Local Government Finance Statistics (LFR-CR) and shows total capital expenditure recorded against Museums and Galleries, Other Culture and Heritage, and Libraries. 

A limitation of these figures is that LFR-CR does not identify the source of capital funding. As outlined by Glasgow City Council in a 2020 briefing, local authority capital income comes from a mix of sources including Government grants, private sector investment, borrowing, asset sales, fund balances, and revenue transfers. Without clarity on the source, there is a risk of: 

• Double counting public expenditure (e.g. Scottish Government capital grants recorded again under local authority spend) 

• Misattributing private or borrowing-funded capital as public investment. 

There is also a risk of misattribution in terms of what qualifies as cultural capital expenditure. For example, in 2019–20, LFR-CR 19-20 reveals that Glasgow City Council accounted for £116 million of the £140 million reported culture capital spend across all Local Authorities. Audit Scotland’s 19-20 Annual Audit Report of Glasgow City Council highlights that during this period, GCC settled £499.6 million in equal pay liabilities, funded through £549 million raised by sale and leaseback of council venues.  

A subsequent Audit Scotland report confirms that these sale and leaseback arrangements included cultural buildings such as the SEC Armadillo, Riverside Museum, City Halls and Glasgow Royal Concert Hall and provided details of a later, separate transaction in 2023 that involved the sale and leaseback of Kelvingrove Art Gallery and the Gallery of Modern Art.  

These deals were recorded as capital spending on culture but relate to financing arrangements rather than direct investment in cultural infrastructure. This highlights a significant limitation in using LFR-CR data to quantify public capital investment in culture at local level. 

Because of this, we have excluded the LFR-CR capital figures from the totals presented in figures 7, 8 and 9. In our view, the lack of clarity around both the source of funds and the actual purpose of spend means these figures do not reliably reflect public capital investment in culture. Any more accurate figure, if limited to capital spend funded directly by Local Authorities and clearly attributable to cultural infrastructure, would likely be much smaller and would have a far smaller effect on the broader trends captured in those figures.  

Our approach to calculating total public spending in Scotland is shaped by the specific culture expenditure being tracked in this resource: Scottish Government-level spending and Local Authorities’ net revenue expenditure on a funding basis (see Figure 7: Total culture spend). The aim is to provide a consistent and accurate basis for understanding what proportion of overall public spending is directed towards culture. 

To make meaningful comparisons, we need a corresponding figure for total public spending. In terms of Scottish Government, the main source for this is the National Spending Outturn provided annually in the Scottish Government’s Consolidated Accounts. This represents all direct Scottish Government spending.

Meanwhile, Local Authorities receive income from four main sources: 

1. General Revenue Grant (via relevant Scottish Government ministerial portfolio), 

2. Service income (fees and charges), 

3. Non-Domestic Rates, and 

4. Council Tax. 

The General Revenue Grant allocated by Scottish Government, accounts for the majority of income received by Local Authorities. This figure is covered by the National Spending Outturn detailed above.

The Net Revenue Expenditure on a Funding Basis measure used in the Scottish Local Government Finance Statistics (SLGFS) accounts for service income (i.e. income raised by cultural services themselves). We therefore exclude it as a separate consideration.

However the last two sources of income to Local Authorities - Non-Domestic Rates and Council Tax must be considered, since these represent additional public money managed by councils. 

These figures are also sourced from the SLGFS: 

• Council Tax is presented as a net figure, meaning the actual amount received after reductions, discounts, non-payment and collection costs. 

• Non-Domestic Rates are included as the Contributable Amount, representing the total income received by councils. 

Therefore, the total public spending figure used in Table 7 (which also forms the baseline against which culture spend is compared in Table 9, where it represents 100%) is the sum of:  

• National spending outturn from the Scottish Government Consolidated Accounts 

• Net Council Tax receipts 

• Non-Domestic Rates Contributable Amount 

We believe this approach provides the most accurate basis for comparison, based on the spending under consideration. Further methodological detail in terms of figures 7-9 is provided below. Full source references are in the sources section, and full workings are included in the Excel file at the bottom of this page. 

As mentioned previously: 

Total Scottish public spending figure represents the sum of national spending outturns from the Scottish government Consolidated Accounts, Net Council Tax receipts and Non-Domestic Rates Contributable Amount.  

Total Scottish culture spending figure represents the sum of Scottish Government Expenditure outlined in figures 1 and 2, and highlighted in methodology note 2, and Scottish Local Authority revenue expenditure outlined in figures 3 and 4, also highlighted in methodology note 2.  

Real terms calculations are subject to treatment highlighted in methodology note 1.  

Full source references are in the sources section, and full workings are included in the Excel file at the bottom of this page. 

Figures here have been reached by dividing  

• Scottish Government expenditure outlined in figures 1 and 2, and highlighted in methodology note 2,

• Scottish Local Authority revenue expenditure outlined in figures 3 and 4, also highlighted in methodology note 2, 

• The sum of these two measures, 

By  

National Records of Scotland’s mid-year population estimates for Scotland. 

Real terms calculations are subject to treatment highlighted in methodology note 1. 

100% = total public spending as the sum of: 

• National spending outturns from the Scottish Government Consolidated Accounts  

• Net Council Tax receipts  

• Non-Domestic Rates Contributable Amount  

Percentage values are reached by dividing:

• Total Scottish culture spending,

• Scottish Local Authority culture spending, and

• Scottish Government culture spending

by

• Total public spending 

Within the Scottish culture sector, the understanding of what we mean by spending on culture is often implicit. For clarity, at Culture Counts, our network spans the arts, heritage and creative industries, so we tend to approach the idea of culture in the broadest practical sense. 

The areas of expenditure included here align well with that view, with no major gaps or ambiguities. In terms of this tracker, these areas of public expenditure are:

Scottish Government:

National Cultural Collections: National Museums of Scotland (NMS), National Galleries of Scotland (NGS), National Library of Scotland (NLS), Non-National Museums (funding for museums and galleries across Scotland via Museums Galleries Scotland, and direct funding for the Scottish Maritime, Mining and Fisheries Museums) 

Creative Scotland: Creative Scotland Multi-Year Funding, Youth Music Initiative, Screen Scotland, Creative Scotland Operating Costs, CS Depreciation, Other Arts Activity 

Historic Environment Scotland: HES Running Costs plus HES Depreciation and Impairment plus HES Direct Capital less HES income 

National Performing Companies: Scottish Opera, National Theatre of Scotland, Royal Scottish National Orchestra (RSNO), Scottish Chamber Orchestra, Scottish Ballet 

Other Arts and Activity: Culture Arts Delivery and Policy (SG staffing), Sistema, V&A Dundee, Other Arts and Activity (other cultural opportunities and priorities including EXPO and Festivals) 

(between 19-20 and 24-25, this also included a line item for Scottish Government’s Culture, Tourism and Major Events Advice and Policy) 

Local Authorities:

Net revenue expenditure on a funding basis for 

Museums and galleries

Other culture and heritage: Archives, arts development & support, heritage, theatres & public entertainment. 

Library services: Permanent and mobile lending libraries, reference and information services and specific community library services. 

(These exclude School library service and community learning and development) 

Exclusion of National Lottery Funding

A notable exclusion from this tracker is investment in culture through National Lottery funding. For example, in 2024–25, Creative Scotland distributed £59.234 million in funding from the Scottish Government, but also distributed a further £25.482 million allocated by the National Lottery Distribution Fund. 

While this is public money, it has not been included here as the National Lottery Distribution Fund is ultimately accountable to the UK Government’s Department for Culture, Media and Sport, as set out in the National Lottery etc. Act 1993. 

The NLDF holds proceeds from National Lottery ticket sales and allocates funding to independent distribution bodies, operating within UK-wide legislation and policy frameworks. In Scotland, these include Creative Scotland, the National Lottery Heritage Fund, and the National Lottery Community Fund, each responsible for awarding grants within their areas of focus. 

Crucially, decisions about the overall scale and distribution framework for National Lottery funding are determined at a UK level. In terms of topline allocations, its funding sources and spending decisions are not made by or accountable to the Scottish Government, Parliament or Local Authorities.

A key consideration for users of this resource is how it might enable comparison of Scotland's culture spending with that of other countries, particularly within Europe. A standard measure by which to do so is to assess culture investment as a percentage of total public spending.

The percentage figures in this tracker are broadly suited to that kind of high-level comparison, but there are a number of important considerations and limitations to keep in mind in making such comparisons. 

The main international source for European comparative public spending on culture is Eurostat, which publishes data using the Classification of the Functions of Government (COFOG). Under this system, cultural spending is primarily recorded under category 08.2 (cultural services). These classifications are designed to allow like-for-like comparison across countries. It is important to note that the Eurostat measure linked above relates to the general government sector, which comprises: central government, state government, local government and social security funds.

Culture is fully devolved policy area, which means that nearly all public culture spending is delivered through the Scottish Government and Scotland’s 32 Local Authorities. The data in this tracker aims to capture that activity in full. 

However, there are instances where the COFOG definitions are broader. For instance, category 08.2 includes services such as botanical and zoological gardens, who’s Scottish equivalents are not included in spending captured in this tracker. This means the totals presented here may not completely align with those produced under COFOG. It’s also important to note that cross-country comparisons depend on the accuracy and consistency of data submitted by each government to Eurostat, which may vary. 

Additionally, to note that the Scottish Government does publish an annual COFOG analysis of its own budget, but this relates only to Scottish Government direct expenditure and does not capture culture spending delivered by Local Authorities. 

This tracker focuses on the devolved context - public money spent by Scottish National and Local Government, and as a result, omits other sources of public money spent in Scotland (which would be applicable in terms of the Eurostat measure linked above).  Examples might include what’s mentioned in methodology note 7 around National Lottery proceeds, as well as culture spending resulting from the former UK Shared Prosperity Fund, and its replacement Pride in Place Programme. It also excludes direct investment managed by the UK Government (such as a recent direct investment in V&A Dundee). 

As much as possible, this resource makes use of confirmed figures, and this is true in all cases up until 24-25.

However, obtaining all the measures contained within for the most recent two financial years requires making use of projected figures published by official sources.

These include:

Scottish Government

• Figures for level 3 Culture spending in 26-27 are projections provided in the most recent national budget.

• Figures for level 3 culture spending in 25-26 are based on the Autumn Budget revision, and may receive a further update during the process of the annual National Consolidated Accounts.

• Similarly, the figure for Total Managed Expenditure in 25-26 is provided in the 26-27 budget, based on the Autumn Budget revision, and may receive a further update during the process of the annual National Consolidated Accounts.

Scottish Local Government Finance Statistics Non-Domestic Rates income statistics

• The NDR income figure forming part of the spending as a % of overall expenditure calculation contained within Figure 9 for 24-25 is an un-audited figure provided in the relevant SLGFS table. The figure for 25-26 is a projection provided in the same table.

Local Government Finance Statistics - Provisional Outturn and Budget Estimates (POBE)

• The above provides projected provisional Net Revenue Expenditure on a Funding Basis spending on Local Authority Cultural Services for the previous financial year (25-26).

• The same table also provides a projected Net Revenue Expenditure on a Funding Basis spending on Local Authority Cultural Services for current financial year (25-26).

• The SLGFS POBE also provides a projected council tax income figure for the current financial year (25-26).

National Records of Scotland Mid-Year Population Estimates

• NRS's mid-year population estimates are up to date as of the previous financial year (24-25). In order to create a projection for the most recent financial year for which all data is available (25-26), the 24-25 value has also been used for 25-26.

HM Treasury GDP deflators at market prices, and money GDP

• The most recent GDP Deflator series uses 24-25=100. In order to create projections for the most recent financial year for which all data is available (25-26), the 100 value has also been used for 25-26.

This resource uses archived links via services such as the Internet Archive’s Wayback Machine and archive.today. Public data sources, including government and institutional websites, are routinely updated, restructured, or removed over time. As this tracker draws on a range of historic documents, some more than a decade old, it is vital that links point to stable versions of the material as it appeared at the time of writing. This ensures that users accessing the tracker months or years later will still be able to view the original context and verify information against the exact sources used. 

This approach is supported by widespread best practice in academic and policy publishing, particularly when citing online government or statistical data. The Internet Archive, which maintains the Wayback Machine, is a recognised non-profit digital library committed to preserving the public record online. Archive.today also offers time-stamped, tamper-proof snapshots of webpages to preserve access even if the original content changes or disappears. Together, these services help protect the integrity of citations and improve the transparency and traceability of this tracker’s methodology. 

Usage Policy for the Culture Spending Tracker

This resource is designed to support evidence-based understanding, analysis and advocacy in relation to public investment in culture in Scotland. The figures, data and commentary provided are freely available for public use under the following terms:

1. Attribution

You may use or reproduce content from the Culture Spending Tracker, provided you credit Culture Counts as the source. When referencing specific data contained within the visualisations, also cite any original source documents noted in the “Sources” section of the linked Excel file.

2. Transparency of interpretation

If you adapt, summarise or re-present the data elsewhere, you must clearly indicate:

• whether figures are in cash or real terms

• the base year used for inflation-adjusted figures

• the data sources and methodologies used

Do not use the tracker to imply endorsement by Culture Counts unless explicitly agreed, or to imply endorsement by any source body under any circumstances.

3. Scope and limitations

When using the resource or adapting, summarising or re-presenting the data elsewhere, users should be aware of, and where necessary make explicit reference to, the context and limitations highlighted throughout this resource, particularly those detailed in the methodology section.

Where possible, links to sources in this tracker use archived versions (for example via the Internet Archive or archive.today). This approach ensures that users can access the same version of a document referenced at the time of writing, even if the original webpage is changed, moved or removed in future. This is especially important given the historical nature of some datasets and the long-term tracking aim of the resource.

4. Archive links and permanence

To ensure source accuracy over time, all external links in this resource are provided in archived form via services such as the Wayback Machine and archive.today. This protects against link rot and ensures that cited materials reflect the state of knowledge at the time of writing.

Figures in this tracker are updated when new datasets are published or when inflation data is revised. As a result, some figures will change over time to reflect the most up-to-date data available. We will not host previous versions of this resource web page, however previous versions of the excel workbook underpinning this resource are held by Culture Counts and available on request.

5. Licensing
Unless otherwise stated, the underlying data drawn from official government sources are published under the terms of the Open Government Licence v3.0. This means, in terms of those sources you are free to:

• copy, publish, and distribute the data

• adapt the data

• use the data for commercial and non-commercial purposes

provided that you:

• give appropriate attribution,

• do not mislead others or misrepresent the data, and

• indicate if changes have been made.

Further information on the Open Government Licence is available at: www.nationalarchives.gov.uk/doc/open-government-licence

6. Questions

If you have any questions about this resource, please contact joseph@culturecounts.scot