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The Local Government Finance (Scotland) Order 2026

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

Draft 2026, ISBN 9780111065501

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 (asp 14), for approval by resolution of the Scottish Parliament.

LOCAL GOVERNMENT

Made 2026

Coming into force 2026

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 section 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 2026-2027
  3. 3Distribution of non-domestic rate income for 2026-2027
  4. 4Revenue support grant for 2025-2026 – redetermination
  5. 5Revocations
  6. Signature
  7. Schedule 1REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2026-2027
  8. Schedule 2REVENUE SUPPORT GRANT 2025-2026
  9. Explanatory note

1Citation and commencement

This Order may be cited as the Local Government Finance (Scotland) Order 2026 and comes into force on the day after the day on which it is made.

2Revenue support grant for 2026-2027

(1)

The local authorities to which revenue support grant is payable in respect of the financial year 2026-2027 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 2026-2027 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 2026-2027

(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 2026-2027 is £3,474,000,000.

(2)

The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2026-2027 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 2026-2027 is the amount set out in column 3 of that schedule opposite the name of that local authority.

4Revenue support grant for 2025-2026 – redetermination

(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 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 2025-2026 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 2025f1 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 2026-2027

Column 1

Local authority

Column 2

Amount of revenue support grant £m

Column 3

Amount of non-domestic rate income £m
Aberdeen City294.572230.406
Aberdeenshire504.977148.238
Angus269.81734.651
Argyll & Bute219.24453.618
Clackmannanshire126.57316.470
Dumfries & Galloway348.17772.290
Dundee City348.25672.776
East Ayrshire305.61036.239
East Dunbartonshire263.18528.193
East Lothian204.99169.068
East Renfrewshire258.20118.188
Edinburgh, City of692.129435.069
Eilean Siar112.73610.864
Falkirk329.64378.723
Fife794.559187.332
Glasgow City1,340.488443.947
Highland460.032196.440
Inverclyde211.46523.539
Midlothian213.55541.135
Moray177.07766.412
North Ayrshire349.91647.344
North Lanarkshire807.745140.573
Orkney Islands105.55014.090
Perth & Kinross314.17471.661
Renfrewshire370.340114.866
Scottish Borders261.90947.921
Shetland Islands94.61232.626
South Ayrshire252.14256.618
South Lanarkshire434.876427.417
Stirling198.89548.169
West Dunbartonshire167.24599.984
West Lothian381.648109.133
Scotland Total11,214.3393,474.000

Schedule 2REVENUE SUPPORT GRANT 2025-2026

Column 1

Local authority

Column 2

Amount of revenue support grant £m
Aberdeen City315.983
Aberdeenshire509.749
Angus268.556
Argyll & Bute224.708
Clackmannanshire120.224
Dumfries & Galloway345.960
Dundee City341.777
East Ayrshire300.364
East Dunbartonshire261.366
East Lothian207.882
East Renfrewshire258.132
Edinburgh, City of696.687
Eilean Siar111.323
Falkirk318.509
Fife777.681
Glasgow City1,335.185
Highland473.902
Inverclyde208.950
Midlothian211.080
Moray179.808
North Ayrshire343.538
North Lanarkshire760.461
Orkney Islands105.898
Perth & Kinross313.235
Renfrewshire359.806
Scottish Borders259.766
Shetland Islands96.103
South Ayrshire252.361
South Lanarkshire452.333
Stirling197.222
West Dunbartonshire176.208
West Lothian379.442
Scotland Total11,164.199

Explanatory note

(This note is not part of the Order)

This Order—

  1. (a)

    determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2026-2027 (article 2 and schedule 1),

  2. (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),

  3. (c)

    redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2025-2026 (article 4 and schedule 2), and

  4. (d)

    makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2025, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2025-2026 (article 5).