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

Child population £967m

Working-age population £1.35bn

Elderly population £271m

Population adjusted for visitors £797m

Urban pop £27m

Rurality £240m

Pre-school pupil numbers £554m

Primary-aged pupil numbers £1.87bn

Secondary-aged pupil numbers £1.97bn

Teacher data £1.05bn

Other school data £51m

Population deprivation £1.29bn

Child deprivation £994m

Elderly deprivation £659m

Homelessness data £222m

Roads data £426m

Dwellings & Council Tax bands £329m

Loan and contract costs £516m

Elderly mortality, morbidity and living alone £1.67bn

Other data £466m

SG allocation or bid process £1.10bn

Flat rate £33m

For other organisations £26m

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