Calculation of Council Tax 2024-2025
| Gross Expenditure | 1,139,124 |
|---|---|
| Minus Fees & Charges | 78,181 |
| Net Spending | 1,060,943 |
| 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 | 446,047 | 38,222 | 484,269 | 64,721 | 15% | 632 |
Health & Social Care | 249,345 | 1,327 | 250,672 | 14,609 | 6% | 327 |
Place | 140,720 | 29,440 | 170,160 | 11,441 | 7% | 222 |
Finance & Corporate Services | 67,149 | 5,510 | 72,659 | 2,657 | 4% | 95 |
Communities | 158,849 | 9,588 | 168,437 | 7,069 | 4% | 220 |
Other Services | 2,253 | 0 | 2,253 | 2,586 | 777% | 3 |
Additional Items | -57,898 | 0 | -57,898 | 8,439 | 13% | -76 |
Adjustment for Capital Charges | n/a | -29,609 | -29,609 | -11,932 | -68% | -38 |
| NET SERVICE EXPENDITURE | 1,006,465 | 54,478 | 1,060,943 | 99,590 | 10% | 1,385 |
| Financed by: | ||||||
Government Grants | 724,533 | |||||
Non-Domestic Rates | 143,471 | |||||
| Total amount to be met from Council Tax | 192,939 | |||||
1,060,943 | ||||||
For comparative purposes, the previous year's figures used in the ‘Change from previous year’ calculations have been restated to reflect the changes to directorate structures, effective from March 2024.
The Net Expenditure movements for individual services is mainly due to previously specific Scottish Government funding being baselined into the General Revenue Grant in 2024-25 and additional funding for the 2023-24 Local Government Pay Award. In addition, accounting adjustments for pensions and capital charges have also caused movements in service budgets.
| Per band D dwelling... | |
|---|---|
Spending supported by the Scottish Government | £7,177 |
Proposed spending by Fife Council on a comparable basis | £7,572 |
| Band D Council Tax... | |
|---|---|
Band D Council Tax set by Fife Council 2024-25 | £1,385.18 |
Band D Council Tax set by Fife Council 2023-24 | £1,385.18 |
Scottish Average Band D Council Tax 2023-24 | £1,417.00 |
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 2024-25 | 15,376 |
|---|---|
| Number of whole time employee equivalents 2023-24 | 15,187 |
| Increase | 189 |