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.