Financial information

Where does the money come from and how do we spend it?

• gross expenditure - £468.7m
• less fees, etc. - (£68.6m) 
• net expenditure - £400.1m          

Council Tax contributes around 21% of our total budget with the balance from government grants, business rates and the use of our reserves (figures in brackets show the change from 2024/25).

• Government Grants - £269.3m (+£25.7m/+10.6%)
• Council Tax - £82.9m (+8.0m/+10.7%)
• Business Rates - £43.0m (+£0.9m/+2.1%) 
• Reserves/adjustments - £4.9m (-£4.7m/-49.0%)
• Total - £400.1m (+£29.9m/+8.1%)     

We face significant challenges as we aim to provide the best possible services within the resources available. Although we have received more funding in 2025/26, costs have also risen significantly as a result of inflation and pay awards. 

• Education and Children's Services - £168.8m (+£8.4m/+5.2%)
• Adult Services - £87.7m (+£10.2m/+13.2%)
• Infrastructure and Environment - £57.3m (+£1.5m/+2.7%)
• Finance - £36.9m (£6.1m/19.8%)
• Corporate Governance - £8.9m (+£0.5m/+6.0%)
• Resilient Communities - £23.6m (+£1.1m/+4.9%)
• People, Performance and Change - £9.8m (+£1.3m/+15.3%)
• Culture and Sport - £7.1m (+£0.8m/+12.7%)

Education and Children’s Services includes:

• Early Years
• Primary and Secondary Schools
• Additional Support Needs
• Educational Psychology
• Central Schools
• School Meals and Transport
• Children and Families Social Work
• Justice Services

Adult Services includes:

• Adult Social Care
• Generic Services
• Older People
• Adult Statutory and Public Protection Services
• Learning Disability
• Mental Health
• Physical Disability
• Public Health

Infrastructure and Environment includes:  

• Property
• Facilities
• Emergency Planning
• Parks and Environment
• Roads and Infrastructure
• Waste Management
• Passenger Transport

Finance includes:

• Finance
• Procurement
• Chief Executive
• Information Technology
• Strategic Policy
• Loans charges to finance capital expenditure

Corporate Governance includes:

• Assessors and Electoral Registration Services
• Audit and Risk
• Democratic Services
• Legal Services
• Housing Strategy Services
• Planning Services
• Protective Services

Resilient Communities includes:

• Business Support
• Commissioning
• Community Planning and Engagement
• Neighbourhood Support Fund
• Customer Advice and Support Service
• Economic Development
• Employment Support Service
• Safer Communities
• Community Learning and Development
• Sports and Culture
• Welfare Benefits

People Performance and Change includes:

• Human Resources
• Corporate Transformation
• Business Planning Performance and Policy Development
• Business Change and Programme Management
• Communications and Marketing

Find out more about the Financial Plan

Comparison with government provision for planned spending

The Scottish Government calculated its financial support for us based on an estimated figure per Band D dwelling of £5,374. In order to provide quality services, we are planning to spend £7,197 per dwelling.

Our capital investment programme

Over the next 10 years, £393.6m will be spent to make sure our portfolio of land, buildings and other assets are used as effectively as possible to support our service delivery. This includes investing in infrastructure such as roads, schools, flood protection works, communities and regeneration. 

Of the £393.6m, £115.4m is from Scottish Government grants (including specific and general), £181.7m is from our borrowing and £60.7m is from external funders for example the City Region Deal and Borderlands Inclusive Growth Deal.

• Investment in schools - £115.8m
• Roads and transport infrastructure - £75.7m
• Regeneration projects (including Borderlands £16.3m) - £63.2m
• Land and property - £57.9m
• Plant and vehicle replacement - £24.5m
• Sports and culture - £6.8m
• Flood and coastal protection - £4.7m
• Waste management - £1.4m
• Other* - £43.6m

* Includes digital transformation, housing adaptations, emergency/unplanned schemes and £5m new investment in our property assets from 2028/29.

Our staff

46% of our budget is spent on workforce (staff). Staff numbers are based on full time equivalent (FTE).

*All registered teachers in our nurseries, primary and secondary schools.