The Funding of Local Government in Scotland, 2025-2026

Overview of the calculation of funding for local government, 2025-26.


Summary of the data used to distribute the 2025-26 settlement

Summary of the data used to distribute the 2025-26 settlement. Child population £925m. Working-age population £1.28bn. Elderly population £263m. Population adjusted for visitors £674m. Urban pop £26m. Rurality £202m. Pre-school pupil numbers £534m. Primary-aged pupil numbers £1.82bn. Secondary-aged pupil numbers £1.93bn. Teacher data £1.02bn. Other school data £46m. Population deprivation £909m. Child deprivation £956m. Elderly deprivation £296m. Homelessness data £216m. Housing deprivation £17m. Roads data £414m. Dwellings & Council Tax bands £461m. Children in lone parent households £189m. Loan and contract costs £568m. Elderly mortality, morbidity and living alone £1.98bn. Other data £374m. Historical allocations £87m. SG allocation or bid process £1.05bn. Flat rate £32m. For other organisations £25m.

Child population £925m. 

Working-age population £1.28bn. 

Elderly population £263m. 

Population adjusted for visitors £674m. 

Urban pop £26m.

Rurality £202m. 

Pre-school pupil numbers £534m.

Primary-aged pupil numbers £1.82bn. 

Secondary-aged pupil numbers £1.93bn. 

Teacher data £1.02bn. 

Other school data £46m. 

Population deprivation £909m. 

Child deprivation £956m. 

Elderly deprivation £296m. 

Homelessness data £216m. 

Housing deprivation £17m. 

Roads data £414m. 

Dwellings & Council Tax bands £461m. 

Children in lone parent households £189m. 

Loan and contract costs £568m.

Elderly mortality, morbidity and living alone £1.98bn. 

Other data £374m. 

Historical allocations £87m. 

SG allocation or bid process £1.05bn. 

Flat rate £32m.

For other organisations £25m.

Contact

Email: gaestatistics@gov.scot 

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