Local government funding allocation queries: FOI Review

Information requested

Original Request 202600509626

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

Further to my letter on 8 April 2026, I have now completed my review of the Scottish Government’s original response to your request under the Freedom of Information (Scotland) Act 2002 for the
following information:

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.

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

5. Any information held by the Scottish Government regarding the reasons Aberdeenshire Council 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.

6. 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.

I have carried out my review and have determined that the original decision should be confirmed with modifications. I have provided my reasoning for this below.

In relation to question one, this information is publicly available on the Scottish Government website via the link provided in the original response: Supporting documents - Scottish Local Government Finance - Green Book: 2026-2027 - gov.scot – see Row 5, Column O in the ‘Summary 2’ tab. Under section 25(1) of FOISA, we do not have to provide information which is already reasonably accessible to you without asking for it under FOISA. The original response should have stated explicitly that this exemption had been applied and offered to send you a paper copy if you did not have access to the internet. As a result of my review, I have concluded that the original decision should be confirmed with modification to confirm that this exemption had been applied.

However, for completeness, the publicly available information linked above – and in the original response – confirms that Aberdeenshire Council received £2,926 per head of population in 2026-27.

In relation to question two, this information is publicly available on the Scottish Government website via the link provided in the original response: Supporting documents - Scottish Local Government Finance - Green Book: 2026-2027 - gov.scot – see Column O in the ‘Summary 2’ tab. Under section 25(1) of FOISA, we do not have to provide information which is already reasonably accessible to you without asking for it under FOISA. The original response should have stated explicitly that this exemption had been applied and offered to send you a paper copy if you did not have access to the internet. As a result of my review, I have concluded that the original decision should be confirmed with modification to confirm that this exemption had been applied.

However, for completeness, the publicly available information linked above – and in the original response – confirms the following funding per head of population for all councils in Scotland in 2026-27:

Local Authority	Grant Aided Expenditure, per head of population (£)
Aberdeen City	2,722
Aberdeenshire	2,926
Angus	3,080
Argyll & Bute	3,609
City of Edinburgh	2,592
Clackmannanshire	3,178
Dumfries & Galloway	3,338
Dundee City	3,201
East Ayrshire	3,229
East Dunbartonshire	3,144
East Lothian	2,857
East Renfrewshire	3,248
Falkirk	2,971
Fife	3,050
Glasgow City	3,153
Highland	3,234
Inverclyde	3,383
Midlothian	3,001
Moray	2,971
Na h-Eileanan Siar	5,193
North Ayrshire	3,398
North Lanarkshire	3,149
Orkney Islands	5,842
Perth & Kinross	2,976
Renfrewshire	2,999
Scottish Borders	3,098
Shetland Islands	5,876
South Ayrshire	3,228
South Lanarkshire	3,021
Stirling	3,084
West Dunbartonshire	3,438
West Lothian	3,052
Scotland	3,088

In relation to question three, information on how the funding formula works is publicly available on the Scottish Government website via the links provided in the original response: Scottish Local Government Finance - Green Book: 2026-2027 - gov.scot and The Funding of Local Government in Scotland, 2026-2027 - gov.scot. Under section 25(1) of FOISA, we do not have to provide information which is already reasonably accessible to you without asking for it under FOISA. The original response should have stated explicitly that this exemption had been applied and offered to send you a paper copy if you did not have access to the internet. As a result of my review, I have concluded that the original decision should be confirmed with modification to confirm that this exemption had been applied.

However, for completeness, the publicly available information linked above – and in the original response – provides information regarding the formulae and weightings for all funding lines and confirms that the Scottish Government seeks to distribute its funding fairly between councils. Specifically, pages four, five and six of the supporting document accessible via the first website linked above (see Scottish Local Government Finance "Green Book" 2026-27) provides a detailed summary of the needs-based methodology applied to allocate Local Government funding. This methodology is 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 and deprivation. It is kept under constant review and is agreed with COSLA on behalf of all 32 local authorities annually.

In relation to your specific query regarding “why Aberdeenshire Council is ranked as one of the lowest funded per head despite its population size”, the Scottish Government does not hold any specific information on this beyond the confirmation that the methodology takes account of relevant factors outlined in the publicly available information noted above and agrees this approach annually with COSLA. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

In relation to question four, the Scottish Government does not have the information you asked for. This is because Council Tax is a local tax, set and administered by individual local authorities. The Scottish Government has not issued any guidance or commentary to Aberdeenshire Council and does not hold any other relevant information. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. The original response should have stated explicitly that this exemption had been applied. As a result of my review, I have concluded that the original decision should be confirmed with modification to confirm that this exemption had been applied.

You may find it helpful to contact Aberdeenshire Council directly to better understand the factors taken into account when setting their Council Tax rates. You can contact them via this link: Contact us - Aberdeenshire Council. You can also submit Freedom of Information requests to the council directly, via this link: Freedom of Information request - Aberdeenshire Council.

In relation to question five, the Scottish Government does not have the information you asked for. This is because, as stated in the original response, the funding formula is kept under constant review and is agreed each year with COSLA on behalf of all 32 local authorities. As such, there is no information held with regard to underfunding of Aberdeenshire Council or any specific review of funding for Aberdeenshire Council outwith these existing annual arrangements. This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. The original response should have stated explicitly that this exemption had been applied. As a result of my review, I have concluded that the original decision should be confirmed with modification to confirm that this exemption had been applied.

I hope that you find the additional information and clarification included in this response helpful. You are welcome to contact Scottish Government officials directly should you have any further questions about how the funding formular for Local Government works in practice. Please contact us directly at: gaestatistics@gov.scot.

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.