Research and analysis

Local authority revenue expenditure and financing England: 2022 to 2023 outturn - subjective analysis return

The subjective analysis return comprises pay estimates - direct employee expenses, functional categories of running expenses, and income.

From:
Department for Levelling Up, Housing and Communities
Published
14 December 2023
Last updated
1 March 2024 — See all updates

Applies to England

Documents

Subjective analysis return (SAR) 2022 to 2023 part A

ODS, 532 KB

This file is in an OpenDocument format

Subjective analysis return (SAR) 2022 to 2023 parts B and C

ODS, 535 KB

This file is in an OpenDocument format

Details

The subjective analysis return (SAR) is a part of the Revenue Outturn data return, comprising Part A (pay estimates - direct employee expenses), Part B (functional categories of running expenses), and Part C (income).

Section A is collected and published annually, while Sections B and C are only collected every 3 years. Subjective analysis return A, B and C are all collected only from a representative sample of local authorities, which enables the calculation of England estimates.

Updates to this page

Published 14 December 2023
Last updated 1 March 2024 + show all updates

  1. SAR 2022-23 parts B and C figures published.

  2. First published.

Sign up for emails or print this page

Related content