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The Local Government Finance (Scotland) Order 2025

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2025, ISBN 9780111062067

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before the Scottish Parliament under paragraph 2(3) of schedule 12 of the Local Government Finance Act 1992 for approval by resolution of the Scottish Parliament.

Local Government

Made 2025

Coming into force 2025

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraphs 1 and 9(4) of schedule 12 of the Local Government Finance Act 1992f1 and all other powers enabling them to do so.

In accordance with paragraph 2(2) of that schedule, they have consulted with such associations of local authorities as appear to them to be appropriate.

In accordance with paragraph 2(3) of that schedulef2, a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

Annotations to the whole text

Footnotes

f1

1992 c. 14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46). The requirement to obtain Treasury consent was removed by section 55 of that Act.

f2

Paragraph 2(3) has been modified by section 118(2) of the Scotland Act 1998 (c. 46) and paragraph 6 of schedule 3 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).

Contents

  1. 1Citation and Commencement
  2. 2Revenue support grant for 2025-2026
  3. 3Distribution of non-domestic rate income for 2025-2026
  4. 4Revenue support grant for 2024-2025 – redetermination
  5. 5Revocations
  6. Signature
  7. Schedule 1REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2025-2026
  8. Schedule 2REVENUE SUPPORT GRANT 2024-2025
  9. Explanatory note

1Citation and Commencement

This Order may be cited as the Local Government Finance (Scotland) Order 2025 and comes into force on the day after the day on which it is made.

2Revenue support grant for 2025-2026

(1)

The local authorities to which revenue support grant is payable in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.

(2)

The amount of revenue support grant payable to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 2 of that schedule opposite the name of that local authority.

3Distribution of non-domestic rate income for 2025-2026

(1)

The distributable amount of non-domestic rate income arrived at under paragraph 9 of schedule 12 of the Local Government Finance Act 1992 in respect of the financial year 2025-2026 is £3,114,000,000.

(2)

The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.

(3)

The amount of non-domestic rate income distributed to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 3 of that schedule opposite the name of that local authority.

4Revenue support grant for 2024-2025 – redetermination

(1)

The local authorities to which revenue support grant is payable in respect of the financial year 2024-2025 are specified in column 1 of schedule 2.

(2)

The amount of revenue support grant payable to each local authority specified in column 1 of schedule 2 in respect of the financial year 2024-2025 is the amount set out in column 2 of that schedule opposite the name of that local authority.

5Revocations

Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024f1 are revoked.

Signature

Name

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

Date

Schedule 1REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2025-2026

Column 1

Local authority

Column 2

Amount of revenue support grant

£m

Column 3

Amount of non-domestic rate income

£m
Aberdeen City301.423200.361
Aberdeenshire494.049130.389
Angus262.42128.346
Argyll & Bute216.32542.809
Clackmannanshire115.97419.834
Dumfries & Galloway336.78764.534
Dundee City331.26471.406
East Ayrshire292.42133.087
East Dunbartonshire252.07926.697
East Lothian201.65960.072
East Renfrewshire249.67915.871
Edinburgh, City of672.221400.788
Eilean Siar108.7139.387
Falkirk305.94082.693
Fife766.435171.721
Glasgow City1291.038402.292
Highland458.033167.986
Inverclyde203.57520.806
Midlothian205.17836.433
Moray174.41958.035
North Ayrshire335.34044.123
North Lanarkshire757.499122.759
Orkney Islands74.29611.759
Perth & Kinross304.89663.537
Renfrewshire348.196108.844
Scottish Borders252.73343.024
Shetland Islands68.85126.492
South Ayrshire244.88149.811
South Lanarkshire443.625371.110
Stirling191.19346.246
West Dunbartonshire170.82684.737
West Lothian367.04998.011
Scotland Total 10,799.0183,114.000

Schedule 2REVENUE SUPPORT GRANT 2024-2025

Column 1

Local authority

Column 2

Amount of revenue support grant

£m
Aberdeen City260.849
Aberdeenshire470.833
Angus250.286
Argyll & Bute210.601
Clackmannanshire110.337
Dumfries & Galloway323.774
Dundee City319.630
East Ayrshire283.947
East Dunbartonshire239.661
East Lothian190.641
East Renfrewshire238.033
Edinburgh, City of629.278
Eilean Siar106.198
Falkirk311.948
Fife749.610
Glasgow City1266.540
Highland444.825
Inverclyde194.963
Midlothian195.020
Moray158.434
North Ayrshire326.134
North Lanarkshire713.714
Orkney Islands72.194
Perth & Kinross291.146
Renfrewshire330.084
Scottish Borders245.383
Shetland Islands66.037
South Ayrshire238.062
South Lanarkshire411.592
Stirling182.434
West Dunbartonshire161.736
West Lothian349.430
Scotland Total 10,343.354

Explanatory note

(This note is not part of the Order)

This Order–

(a)

determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2025-2026 (article 2 and schedule 1),

(b)

determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),

(c)

redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 4 and schedule 2), and

(d)

makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 5).