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Publication - Statistics

The Funding of Local Government in Scotland, 2026-2027

Published
27 February 2026
From
Chief Statistician, +1 more … Director of Local Government and Housing
Directorate
Local Government and Housing Directorate, +1 more … Public Spending Directorate
Topic
Economy, Money and tax, Public sector, +1 more … Scottish Budget

Overview of the calculation of funding for local government, 2026-27.

Part of

Supporting documents

How did we calculate how much Scottish Government grant each council should receive?

For 2026-27, councils will receive £17.1 billion of general funding. So, considering just this general funding:

  1. We calculated each council’s fair share of the £17.1 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, mainly 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 Government Grant.

(400 - 70 - 90 = 240)

Diagram illustrating that Total Allocation equals Grant plus Non-domestic Rates plus Council Tax.
 

 

Contact

Email: gaestatistics@gov.scot 

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