The Funding of Local Government in Scotland, 2025-2026
Overview of the calculation of funding for local government, 2025-26.
Introduction
There are 32 Local Authority councils in Scotland. Each council is responsible for a range of services, such as schools, housing, social work, street lighting, road maintenance, refuse collection, elections, and planning.
Councils in Scotland spent about £26 billion in 2023-24. This was mainly funded from four sources: bet365ÀºÇò Government grant, service income, Non-domestic Rates, and Council Tax.
bet365ÀºÇò seeks to distribute its funding fairly between councils. It does this by agreeing the method of distribution with the Convention of bet365ÀºÇò Local Authorities (COSLA) and councils. This publication describes the calculations used for 2025-26.
Contact
Email: gaestatistics@gov.scot