How did we calculate how much Scottish Government grant each council should receive?
For 2020-21, councils received £12.7 billion of general funding. So, considering just this general funding:
1. We calculated each council’s fair share of the £12.7 billion of available funding.
2. Then we subtracted how much income we estimate each will receive from Council Tax and Non-domestic Rates.
3. Then the remainder was given as grant, called General Revenue Grant.
So if a council’s fair share was £400 million, and they would receive £70 million from Council Tax and £90 million from Non-domestic Rates, then we gave £240 million as General Revenue Grant. (400 - 70 - 90 = 240)