TranslateCouncil Tax and the Council Budget
Band D Council Tax compared to Scottish average
| Council Tax Band | Cost |
|---|---|
| North Ayrshire Council Band D Council Tax 2025 to 2026 | £1,554 |
| North Ayrshire Council Band D Council Tax 2024 to 2025 | £1,452 |
| Scottish Average Band D Council Tax 2024 to 2025 | £1,418 |
Comparison with government provision for current expenditure
| Net expenditure | £ per Band D dwelling |
|---|---|
| figure used by government in government support calculations | £8,984 |
| by North Ayrshire Council on a comparable basis | £9,397 |
Council employees
| Year | Number of full-time equivalent employees |
|---|---|
| 2024 to 2025 (as of 14 December 2024) | 6,296 |
| 2023 to 2024 (as of 9 December 2023) | 6,362 |
| Increase/(Decrease) | (66) |
Calculation of Council Tax 2025 to 2026
The calculation of Council Tax figures in the table below have been rounded to the nearest thousand.
| Element of calculation | Cost |
|---|---|
| Gross expenditure 2025 to 2026 | £481,755,000 |
| Fees, charges and other income | £-22,690,000 |
| Net expenditure | £459,065,000 |
| Financed by Government Grants | £338,933,000 |
| Financed by Non-Domestic Rates | £44,123,000 |
| Financed by use of balances | £4,000,000 |
| Total from financed amounts | £387,056,000 |
| Amount to be met from Council Taxes | £72,009,000 |
| Band D Council Tax required for 2025 to 2026 | £1,554,000 |
Net expenditure by service
The net expenditure by service figures in the table below have been rounded to the nearest thousand.
| Service | Total net expenditure 2024 to 2025 | Total net expenditure 2025 to 2026 | Change from 2024 to 2025 | Band D Council Tax equivalent |
|---|---|---|---|---|
| Corporate Services | 24,692,000 | 27,109,000 | 2,417,000 | 585,000 |
| Health and Social Care Partnership | 125,106,000 | 139,635,000 | 14,529,000 | 3,013,000 |
| Place | 58,587,000 | 57,366,000 | -1,221,000 | 1,238,000 |
| Education | 175,995,000 | 187,352,000 | 11,357,000 | 4,043,000 |
| Communities and Housing | 14,586,000 | 15,540,000 | 954,000 | 335,000 |
| Non-Recurring Strategic Investment | 1,982,000 | 5,000,000 | 3,018,000 | 108,000 |
| Passenger transportation Joint Board | 2,618,000 | 2,618,000 | 0 | 56,000 |
| Valuation Joint Board | 973,000 | 931,000 | -42,000 | 20,000 |
| Capital Charges | -35,000 | -36,000 | -1000 | -1,000 |
| Total Net Expenditure excluding Loan Charges | 404,504,000 | 435,515,000 | 31,011,000 | 9,397,000 |
| Loan Charges | 22,764,000 | 23,550,000 | 786,000 | 508,000 |
| Total Net Expenditure including Loan Charges | 427,268,000 | 459,065,000 | 31,797,000 | 9,905,000 |
| Financed by Government Grants | 309,479,000 | 334,643,000 | 25,164,000 | 7,221,000 |
| Financed by Specified Ringfenced Grants | 6,917,000 | 4,290,000 | -2,627,000 | 93,000 |
| Financed by Non-Domestic Rates | 40,191,000 | 44,123,000 | 3,932,000 | 952,000 |
| Financed by Use of Balances | 5,000,000 | 4,000,000 | -1,000,000 | 86,000 |
| Total amount needed from Council Taxes | 65,669,000 | 72,009,000 | 6,328,000 | 1,554,000 |
Sources of funding
| Source | Percentage of funding |
|---|---|
| Government Funding | 83.40 |
| Council Tax | 15.69 |
| Use of Balances | 0.87 |