Budget

Budget

Financial Plan

Our current budget runs from 1 April 2025 to 31 March 2026. You can download our Financial Plan for 2025/26 from our website.

Around 80% of our funding comes from the Scottish Government and 20% is raised through Council Tax. There are two budgets - revenue and capital.

Revenue is the day-to-day running costs used to provide services and includes salary and wage costs, property costs, supplies and services, administration costs, interest payments and repayment of debts.

Capital is what we spend on our council-owned buildings, assets and infrastructure.

Council Plan

On 20 February 2025, a new Council Plan was approved, setting out our strategic framework for action for this financial year until 31 March 2026. 

The plan is based on six outcomes that aim to improve the wellbeing of residents and visitors, to make the region a more sustainable and better place to live, work in and visit, whilst also developing us as an organisation that is as effective and efficient as it can be to help support those aims. 

Visit our Council Plan webpage to learn more.

Impacts of inflation

Understanding how our budget works

This handy video explains how our budget works and the difference between revenue and capital.

Equality Impact Assessment

The Equality Impact Assessment for our current budget will be available shortly to download and read.

How are we doing?

Visit our Performance page to see how we are performing.