Local government funding allocation queries: FOI release

Information requested

I would like to obtain the following:

1. The amount of Scottish Government funding provided to Aberdeenshire Council per head of population for the most recent financial year available.

2. A full list of all Scottish council areas showing the Scottish Government’s funding allocation per head of population, again using the most recent financial year for which data is available.

3. An explanation of why Aberdeenshire Council is reportedly the 4th lowest funded council area in Scotland's 32 council areas despite Aberdeenshire being the 6th most populous council area.

• Specifically, I would like to understand the criteria, formulas, or weighting factors used by the Scottish Government that result in this position.

4. Any information held by the Scottish Government regarding the reasons Aberdeenshire Council has cited for increasing council tax by 10% for two consecutive years, and the expectation of a further 8% increase in 2027.

• If the Scottish Government has issued guidance, commentary, or correspondence with Aberdeenshire Council on this matter, please include this.

5. Confirmation as to whether the Scottish Parliament or Scottish Government has recognised that Aberdeenshire is underfunded relative to its population size, and if so,

• whether any review, correction, or adjustment to Aberdeenshire’s funding allocation is planned or currently under consideration.

If any part of this request requires clarification, please let me know as soon as possible. I would prefer to receive the information electronically.

Response

Questions 1 to 3

All of the figures requested are published in the Green Book which can be found at the following link;

Scottish Local Government Finance - Green Book: 2026-2027 - gov.scot

Specifically, the second table in Section 1 gives the per head calculations for each authority.

The Green Book provides the formulae and weightings for all of the funding lines.

With regards to question three, while Aberdeenshire is the fourth lowest funded per person it is also the seventh highest funded local authority, so that is not in contradiction to how populous it is.

A further overview of how the funding formula works is also available online here;

The Funding of Local Government in Scotland, 2026-2027 - gov.scot

If you have any further questions about how the funding formula works, please email us directly at gaestatistics@gov.scot

Question 4

Council Tax is a local tax, set and administered by individual local authorities. The information requested is not held by the Scottish Government, you can contact the council directly via the below link;

Contact us - Aberdeenshire Council

Question 5

The local government finance funding formula provides a complex but objective assessment of need and uses the most up to date information for the full range of indicators, including factors such as population, rurality, road data and deprivation.

The needs-based formula used to distribute the quantum of funding available for local government is kept under constant review and is agreed each year with Convention of Scottish Local Authorities (COSLA) on behalf of all 32 local authorities. The Scottish Government is always open to suggestions to improve the funding formula. However, any proposals for change must properly come through COSLA in the first instance.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.