# The Local Government Finance (Scotland) Order 2026

Draft 2026, ISBN 9780111065501

This Order—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),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),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), andmakes 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).

Made under: Local Government Finance Act 1992 (Schedule 12 paragraph 1, Schedule 12 paragraph 9)

PDFs: Printed copy https://openlegislation.uk/draft-local-government-finance-scotland-order-2026/pdf/sdsi_9780111065501_en.pdf

## Introductory text

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 1992 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 schedule, a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

## 1 Citation 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.

## 2 Revenue 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.

## 3 Distribution 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.

## 4 Revenue 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.

## 5 Revocations

Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2025 are revoked.

## Signature

NAME
Authorised to sign by the Scottish Ministers
St Andrew's House
Edinburgh
Date

## Schedule 1 REVENUE 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 City
294.572
230.406
Aberdeenshire
504.977
148.238
Angus
269.817
34.651
Argyll & Bute
219.244
53.618
Clackmannanshire
126.573
16.470
Dumfries & Galloway
348.177
72.290
Dundee City
348.256
72.776
East Ayrshire
305.610
36.239
East Dunbartonshire
263.185
28.193
East Lothian
204.991
69.068
East Renfrewshire
258.201
18.188
Edinburgh, City of
692.129
435.069
Eilean Siar
112.736
10.864
Falkirk
329.643
78.723
Fife
794.559
187.332
Glasgow City
1,340.488
443.947
Highland
460.032
196.440
Inverclyde
211.465
23.539
Midlothian
213.555
41.135
Moray
177.077
66.412
North Ayrshire
349.916
47.344
North Lanarkshire
807.745
140.573
Orkney Islands
105.550
14.090
Perth & Kinross
314.174
71.661
Renfrewshire
370.340
114.866
Scottish Borders
261.909
47.921
Shetland Islands
94.612
32.626
South Ayrshire
252.142
56.618
South Lanarkshire
434.876
427.417
Stirling
198.895
48.169
West Dunbartonshire
167.245
99.984
West Lothian
381.648
109.133
Scotland Total
11,214.339
3,474.000

## Schedule 2 REVENUE SUPPORT GRANT 2025-2026

Column 1
Local authority
Column 2
Amount of revenue support grant £m
Aberdeen City
315.983
Aberdeenshire
509.749
Angus
268.556
Argyll & Bute
224.708
Clackmannanshire
120.224
Dumfries & Galloway
345.960
Dundee City
341.777
East Ayrshire
300.364
East Dunbartonshire
261.366
East Lothian
207.882
East Renfrewshire
258.132
Edinburgh, City of
696.687
Eilean Siar
111.323
Falkirk
318.509
Fife
777.681
Glasgow City
1,335.185
Highland
473.902
Inverclyde
208.950
Midlothian
211.080
Moray
179.808
North Ayrshire
343.538
North Lanarkshire
760.461
Orkney Islands
105.898
Perth & Kinross
313.235
Renfrewshire
359.806
Scottish Borders
259.766
Shetland Islands
96.103
South Ayrshire
252.361
South Lanarkshire
452.333
Stirling
197.222
West Dunbartonshire
176.208
West Lothian
379.442
Scotland Total
11,164.199

## 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 2026-2027 (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 2025-2026 (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 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).

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065501 (the official version)
Page: https://openlegislation.uk/draft-local-government-finance-scotland-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.