Calculation of Council Tax 2023-2024
| £'000 | |
| Gross Expenditure | 1,037,241 |
| Minus Fees & Charges | 75,888 |
| Net Spending | 961,353 |
| Net Expenditure (excluding capital charges) | Capital Charges | Net Expenditure (including capital charges) | Change from previous year | Change from previous year | BAND D Council Tax Equivalent | |
|---|---|---|---|---|---|---|
SPENDING PER DIRECTORATE | £000 | £000 | £000 | £000 | % | £ |
Education & Children Services | 422,458 | 34,613 | 457,071 | 13,999 | 3% | 659 |
Health & Social Care | 234,669 | 1,394 | 236,063 | 19,038 | 9% | 340 |
Enterprise & Environment | 135,907 | 22,742 | 158,649 | 28,789 | 22% | 229 |
Finance & Corporate Services | 65,048 | 4,274 | 69,322 | 16,017 | 30% | 100 |
Communities | 83,437 | 12,476 | 95,913 | 11,215 | 13% | 138 |
Other Services | -333 | 0 | -333 | 666 | 67% | 0 |
Additional Items | -37,655 | 0 | -37,655 | -66,394 | -231% | -54 |
Adjustment for Capital Charges | n/a | -17,677 | -17,677 | -4,283 | -32% | -24 |
| NET SERVICE EXPENDITURE | 903,531 | 57,822 | 961,353 | 19,047 | 2% | 1,388 |
| Financed by: | ||||||
Government Grants | 599,616 | |||||
Non-Domestic Rates | 172,108 | |||||
| Total amount to be met from Council Tax | 189,629 | |||||
961,353 | ||||||
For comparative purposes the ‘change from previous year’ column reflects the change in Net Expenditure including capital charges.
The main movements for all the Services are accounting adjustments for pensions and capital charges, also additional funding from Scottish Government.
| Per band D dwelling... | |
|---|---|
Spending supported by the Scottish Government | £6,956 |
Proposed spending by Fife Council on a comparable basis | £7,232 |
| Band D Council Tax... | |
|---|---|
Band D Council Tax set by Fife Council 2023-24 | £1,385.18 |
Band D Council Tax set by Fife Council 2022-23 | £1,319.22 |
Scottish Average Band D Council Tax 2022-23 | £1,347.00 |
Property Valuation Band | Weighting | Amount | |
|---|---|---|---|
A | Up to £27,000 | 240/360 | £923.45 |
B | £27,001 to £35,000 | 280/360 | £1,077.36 |
C | £35,001 to £45,000 | 320/360 | £1,231.27 |
D | £45,001 to £58,000 | 360/360 | £1,385.18 |
E | £58,001 to £80,000 | 473/360 | £1,819.97 |
F | £80,001 to £106,000 | 585/360 | £2,250.92 |
G | £106,001 to £212,000 | 705/360 | £2,712.64 |
H | Over £212,000 | 882/360 | £3,393.69 |
| Number of whole time employee equivalents 2023-24 | 15,187 |
|---|---|
| Number of whole time employee equivalents 2022-23 | 14,954 |
| Decrease | 233 |