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 2026 to 2027 | £1,686 |
| North Ayrshire Council Band D Council Tax 2026 to 2026 | £1,554 |
| Scottish Average Band D Council Tax 2025 to 2026 | £1,543 |
Comparison with government provision for current expenditure
| Net expenditure | £ per Band D dwelling |
|---|---|
| figure used by government in government support calculations | £9,509 |
| by North Ayrshire Council on a comparable basis | £9,555 |
Council employees
| Year | Number of full-time equivalent employees |
|---|---|
| 2025 to 2026 (as of 13 December 2024) | 6,214 |
| 2024 to 2025 (as of 14 December 2023) | 6,296 |
| Increase/(Decrease) | (82) |
Calculation of Council Tax 2026 to 2027
The calculation of Council Tax figures in the table below have been rounded to the nearest thousand.
| Element of calculation | Cost |
|---|---|
| Gross expenditure 2026 to 2027 | £511,453,000 |
| Fees, charges and other income | £-25,396,000 |
| Net expenditure | £486,057,000 |
| Financed by Government Grants | £356,385,000 |
| Financed by Non-Domestic Rates | £47,344,000 |
| Financed by use of balances | £3,500,000 |
| Total from financed amounts | £407,229,000 |
| Amount to be met from Council Taxes | £78,828,000 |
| Band D Council Tax required for 2026 to 2027 | £1,686,000 |
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 2025 to 2026 | Total net expenditure 2026 to 2027 | Change from 2025 to 2026 | Band D Council Tax equivalent |
|---|---|---|---|---|
| Corporate Services | 27,109,000 | 29,664,000 | 2,555,000 | 634,000 |
| Health and Social Care Partnership | 139,635,000 | 152,030,000 | 12,395,000 | 3,251,000 |
| Place | 57,366,000 | 60,827,000 | 3,461,000 | 1,301,000 |
| Education | 187,352,000 | 201,245,000 | 13,893,000 | 4,304,000 |
| Communities and Housing | 15,540,000 | 17,965,000 | 2,425,000 | 384,000 |
| Non-Recurring Strategic Investment | 5,000,000 | 0 | -5,000,000 | 0 |
| Passenger transportation Joint Board | 2,618,000 | 2,637,000 | 19,000 | 56,000 |
| Valuation Joint Board | 931,000 | 1,162,000 | 231,000 | 25,000 |
| Capital Charges | -36,000 | -36,000 | 0 | -1,000 |
| Total Net Expenditure excluding Loan Charges | 435,515,000 | 465,494,000 | 29,979,000 | 9,954,000 |
| Loan Charges | 23,550,000 | 20,563,000 | -2,987,000 | 440,000 |
| Total Net Expenditure including Loan Charges | 459,065,000 | 486,057,000 | 26,992,000 | 10,394,000 |
| Financed by Government Grants | 334,643,000 | 349,760,000 | 15,117,000 | 7,480,000 |
| Financed by Specified Ringfenced Grants | 4,290,000 | 6,625,000 | 2,335,000 | 142,000 |
| Financed by Non-Domestic Rates | 44,123,000 | 47,344,000 | 3,221,000 | 1,013,000 |
| Financed by Use of Balances | 4,000,000 | 3,500,000 | -500,000 | 75,000 |
| Total amount needed from Council Taxes | 72,009,000 | 78,828,000 | 6,819,000 | 1,686,000 |
Sources of funding
| Source | Percentage of funding |
|---|---|
| Government Funding | 83.10 |
| Council Tax | 16.22 |
| Use of Balances | 0.72 |