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.
