Council budget

The Council announced a  freeze of council tax on 11 February 2010. This is the third successive year running that council tax has remained unchanged. In addition, there will be no increase in Scottish Water charges for water and sewerage.

Find out more about this and previous years budgets by selecting the relevant link below:

• Budget for the year 2010/2011
• Budget for the year 2009/2010
• Budget for the year 2008/2009
• Budget for the year 2007/2008

Brief Overview of the Budget

Council Services

The City Council is responsible for providing services such as education, social care, housing and culture and leisure, while police, fire and rescue and valuation services and the Forth Road Bridge are provided through joint boards with neighbouring authorities.

Revenue Budget

Revenue expenditure is the day-to-day costs incurred by the Council in providing services. It includes salaries, running costs, interest payments and repayments of debt. Revenue expenditure on all services except council housing is charged to the General Fund and financed by a combination of fees and charges, government grants, non-domestic rates and council taxes. Expenditure on council housing is financed wholly by rents.

Capital Budget

This includes spending on upgrading council houses (Housing Revenue Account), operational land and buildings (including Schools and Offices), infrastructure and community assets (for example roads and parks) and acquisition of vehicles, plant and equipment.

Receipts

The main sources of income from client and customer receipts are rents from council properties and fees and charges.

Fees and Charges

Sources of income from fees and charges vary from parking charges to residential accommodation for the elderly, school meal charges and charges for recreation and leisure facilities.

Government Grants and Non-Domestic (Business) Rates

The total of Government Grants, Non-Domestic Rates and Specific Grants is known as Aggregate External Finance (AEF).

Apart from some specific grants, most AEF is distributed amongst authorities as Revenue Support Grant and Non-Domestic (Business) Rates. The distribution is designed to ensure that if all local authorities providing the same range of services incurred expenditure at a level equal to their needs, as assessed by the government, they would all levy the same council taxes.

Council taxes

After taking account of income from fees and charges, government grants and non-domestic rates, General Fund revenue expenditure is financed by a council tax, levied on each property within the Council’s area, subject to certain discounts and exemptions.

The council tax is the only tax-based element of the Council’s funding which is not determined by the Government.