How your Council Tax is spent

Where our money comes from

Council Tax income accounts for 17% of the total funding requirement of the Council. Grants from the Scottish Government including Business Rate Income and Ring Fenced Funding including use of Reserves amounts to 49%. Income from fees, charges and other income accounts for 34%.

Where our money comes from£ million%
Fees, charges and other income350.0234
General revenue grant292.1229
Non domestic rates200.3620
Council Tax168.5417
Ring fenced grants3.360
Use of reserves3.120
Total1,017.53100

What we spend it on

The table below shows a breakdown of the Council wide spend over the main service groups. It also shows the amount of Band D Council Tax spent on each of the main service groups. This allows for comparison with other Scottish Councils.

What we spend it on£ millionCouncil Tax (£)
Corporate Services113.70182.84
Families and Communities435.23699.89
Integration joint board206.14331.49
City Regeneration and Environment182.43293.37
Council expenses77.98125.40
Joint valuation board2.043.29
Total1,017.531,636.27

How we compare with the Scottish average

Our Band D Tax 2025/26 - £1636

Our Band D Tax last year - £1490

Last year's Scottish average - £1421

Council house rents

The Housing Revenue Account must account separately for income and expenditure as detailed in the Housing (Scotland) Act 1987, such that expenditure on Council houses is met from Council house rents, government grants and any other income raised. Hence, the Council Tax and business rate payers do not contribute towards the costs of Council houses. Rents were increased in 2025/26 by 7.5%.

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