Calculation of Council Tax 2026-2027
| Gross Expenditure | £1,304,262 |
|---|---|
| Minus Fees & Charges | £98,974 |
| Net Spending | £1,205,288 |
| Directorate | Net Expenditure (excl. capital) | Capital Charges | Net Expenditure (incl. capital) | Yearly change | Yearly change % | BAND D Equivalent |
|---|---|---|---|---|---|---|
| Education | £472,686 | £69,725 | £542,411 | £13,953 | 3% | £708 |
| Health & Social Care | £268,133 | £1,431 | £269,564 | £20,350 | 8% | £352 |
| Place | £156,882 | £28,570 | £185,452 | £14,905 | 9% | £242 |
| Finance & Corporate Services | £65,353 | £4,716 | £70,069 | £2,631 | 4% | £92 |
| Communities | £164,591 | £9,271 | £173,862 | £4,882 | 3% | £227 |
| Other Services | £367 | £0 | £367 | £40 | 12% | £0 |
| Additional Items | £14,054 | £0 | £14,054 | -£18,547 | -57% | £18 |
| Adjustment for Capital Charges | n/a | -£50,491 | -£50,491 | £21,998 | 30% | -£66 |
| NET SERVICE EXPENDITURE | £1,142,066 | £63,222 | £1,205,288 | £60,212 | 5% | £1,573 |
Financed by
| Government Grants | £794,559 |
|---|---|
| Non-Domestic Rates | £187,347 |
| Budgets funded (from)/to balances | £458 |
| Total amount to be met from Council Tax | £222,924 |
| Total | £1,205,288 |
The Net Expenditure movements for individual services are mainly due to previously specific Scottish Government funding and the Local Government Pay Award. In addition, accounting adjustments for pensions and capital charges have also caused movements in service budgets.
For more information on our directorates, visit our Council departments page.
Comparison with government provision for current expenditure in 2026-27
| Per band D dwelling | Amount |
|---|---|
| Spending supported by the Scottish Government | £7,894 |
| Proposed spending by Fife Council on a comparable basis | £8,342 |
| Band D Council Tax set by Fife Council 2026-27 | £1,573.69 |
| Band D Council Tax set by Fife Council 2025-26 | £1,498.76 |
| Scottish Average Band D Council Tax 2026-27 | £1,543.00 |
Property valuation band
| Property Valuation Band | Weighting | Amount |
|---|---|---|
| A Up to £27,000 | 240/360 | £1,049.13 |
| B £27,001 to £35,000 | 280/360 | £1,223.98 |
| C £35,001 to£45,000 | 320/360 | £1,398.84 |
| D £45,001 to£25,000 | 360/360 | £1,573.69 |
| E £58,001 to £80,000 | 473/360 | £2,067.65 |
| F £80,001 to £106,000 | 585/360 | £2,557.25 |
| G £106,001 to£212,000 | 705/360 | £3,081.81 |
| H Over £212,000 | 882/360 | £3,855.54 |
Council employees
| Number of whole time employee equivalents 2026-27 | 15,303 |
|---|---|
| Number of whole time employee equivalents 2025-26 | 15,296 |
| Increase | 7 |
