Publication: Local government budgets 2025/26

by Accounts Commission

Mounting pressures from inflation, increasing costs and demand are exceeding the Scottish Government’s additional investment in Scotland’s councils. In 2025/26 councils received over £15 billion in government funding, with more money set to be raised from council tax and charges for some services. With communities paying more for services, their expectations are increasing.

pdf publication download Main report
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All files

  • pdf publication download News release
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    - pdf
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    125.69 KB
  • rtf publication download Video transcript
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    - rtf
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    50.07 KB

Videos

Accounts Commission member, Derek Yule talks about the report

A transcript of this video is available to download with the other files on this page.

Images

  • Key facts of the report
    Key facts
  • Scottish Government initial government settlement 2023/24 to 2025/26
    Exhibit 1
  • Scottish Budget 2025/26 local government revenue settlement in real terms 2023/24 to 2025/26
    Exhibit 2
  • Scottish Budget 2025/26 local government capital settlement in real terms 2023/24 to 2025/26
    Exhibit 3
  • Council budgets gap 2025/26
    Exhibit 4
  • Budgets gap for 2025/26 as a percentage of their total revenue budget
    Exhibit 5
  • Councils' projected budget gaps to 2027/28
    Exhibit 6
  • Councils' bridging actions to set their 205/26 budgets
    Exhibit 7
  • All councils increased their council tax in 2025/26
    Exhibit 8
  • Source of capital budgets for 2024/25 and 2025/26
    Exhibit 9
  • Progress since 2024/25
    Appendix 2