About this data

Source: Scottish Government, Local Government 2025-26 Provisional Outturn and 2026-27 Budget Estimates

• Figures are councils' net revenue expenditure on services: day-to-day spending, after income from fees, charges, rents and ring-fenced government grants (about £0.4 billion in 2026-27) is taken off. They are on a 'funding basis', without accounting charges such as depreciation. Capital spending, debt costs, council housing (the Housing Revenue Account) and housing benefit are not included.
• Police, fire and rescue, and water are run nationally in Scotland, not by councils. Adult social care is planned with the NHS through integration joint boards (IJBs): councils' spending here is what they pay into them, and NHS funding for social care isn't counted.
• Adjusted for inflation with HM Treasury's GDP deflator (October 2026), in 2025-26 prices. 2026-27 uses OBR's forecast of the deflator.
• Figures for 2022-23 to 2024-25 are from councils' audited accounts (Local Financial Returns), as published in the same workbook. Provisional outturn for 2025-26 was estimated before the end of the year, so it may change.
• Central services aren't shown.

This chart appears in Public spending.