Council Tax financial information
Council Tax financial information 2025/2026
In 2025/2026, we will invest a £1,019.145 million budget to fund key commitments spelled out in Connect, the Council Plan.
Net expenditure by service 2025/2026
| Net Expenditure allocated by service | Service spending £m | Capital charges £m |
Total 25/26 £m |
Band D Council Tax equivalent 25/26 |
|---|---|---|---|---|
| Education | 520.374 | 30.176 | 550.550 | £3,861.29 |
| Roads and lighting | 29.187 | 8.980 | 38.167 | £267.68 |
| Transport subsidies and concessionary fares | 6.075 | 0.000 | 6.075 | £42.61 |
| Social Work | 260.181 | 2.032 | 262.213 | £1,839.03 |
| Other housing costs | 13.047 | 0.119 | 13.166 | £92.34 |
| Leisure and recreation | 37.723 | 4.500 | 42.223 | £296.13 |
| Cleansing / Environment | 49.490 | 0.900 | 50.390 | £353.41 |
| Libraries and museums | 5.195 | 2.900 | 8.095 | £56.77 |
| Planning and building control | 4.381 | 0.900 | 5.281 | £37.04 |
| Other services | 39.298 | 3.687 | 42.985 | £301.48 |
| Total | 964.951 | 54.194 | 1,019.145 | £7,147.78 |
| Net expenditure | Total 25/26 £m | Band D Council Tax equivalent 24/25 |
|---|---|---|
| Total net expenditure by service | 1,019.145 | £7,147.78 |
| Council Tax Reduction Scheme | 24.776 | £173.77 |
| Total expenditure (inc Council Tax Reduction Scheme) |
1,043.921 |
£7,321.55 |
How the total expenditure has been financed, and the net amount required from Council Tax
| Financed by | Total 25/26 £m | Band D Council Tax equivalent 25/26 |
|---|---|---|
| Government grants | 452.757 | £3,175.42 |
| Non domestic rates | 371.110 | £2,602.78 |
| Reserves | 23.455 | £164.50 |
| Net amount required from Council Tax | 196.599 | £1,378.85 |
This table shows the band D Council Tax charge for 2025/2026 and 2024/2025. The Scottish average in 2024/2025 was £1,418.00 (excluding water and sewerage charges)
| Year | Band D Council Tax (South Lanarkshire) |
|---|---|
| 2025/26 | £1,378.85 |
| 2024/25 | £1,300.81 |
Change in spend for this years budget in 2025/2026 compared to 2024/2025
| Net expenditure allocated by service | Total 25/26 £m |
Total 24/25 |
Change from 24/25 £m |
Change from 24/25 % |
|---|---|---|---|---|
| Education | 550.550 | 521.735 | 28.815 | 5.52% |
| Roads and lighting | 38.167 | 31.897 | 6.270 | 19.66% |
| Transport subsidies and concessionary fares | 6.075 | 5.971 | 0.104 | 1.74% |
| Social Work | 262.213 | 241.742 | 20.471 | 8.47% |
| Other housing costs | 13.166 | 13.758 | (0.592) | -4.30% |
| Leisure and recreation | 42.223 | 36.475 | 5.748 | 15.76% |
| Cleansing / Environment | 50.390 | 49.944 | 0.446 | 0.89% |
| Libraries and museums | 8.095 | 8.040 | 0.055 | 0.68% |
| Planning and building control | 5.281 | 5.378 | (0.097) | -1.80% |
| Other services | 42.985 | 43.312 | (0.327) | -0.75% |
| Total | 1,019.145 | 958.252 | 60.893 | 6.35% |
Employee numbers full time equivalent (FTE)
The table below shows the employee numbers (full time equivalent) for 2025/2026 and 2024/2025.
| Year | Employee numbers (FTE) |
|---|---|
| 2025/2026 | 12,953 |
| 2024/2025 | 12,490 |
| Increase | 463 |
General revenue fund expenditure
The council spend per dwelling is £6,767.69.
Note: Government Grant Aided Expenditure (GAE) per dwelling for 2025/2026 is £6,679.12. This is a statistic provided by the Government and relates to data relative to pre 2007.
Gross expenditure
| Expenditure | £m |
|---|---|
| Gross expenditure | 1,347.993 |
| Less: fees and charges | (328.848) |
| Net expenditure | 1,019.145 |