Council Tax financial information
Council Tax financial information 2026/2027
In 2026/2027, we will invest a £1,086.714 million budget to fund key commitments spelled out in Connect, the Council Plan.
Net expenditure by service 2026/2027
| Net Expenditure allocated by service | Service spending £m | Capital charges £m | Total 26/27 £m | Band D Council Tax equivalent 26/27 |
|---|---|---|---|---|
| Education | 546.442 | 32.643 | 579.085 | £4,035.55 |
| Roads and lighting | 33.449 | 9.511 | 42.960 | £299.38 |
| Transport subsidies and concessionary fares | 6.223 | 0.000 | 6.223 | £43.37 |
| Social Work | 287.087 | 2.248 | 289.335 | £2,016.33 |
| Other housing costs | 14.614 | 0.108 | 14.722 | £102.60 |
| Leisure and recreation | 44.505 | 4.500 | 49.005 | £341.51 |
| Cleansing / Environment | 55.663 | 0.900 | 56.563 | £394.18 |
| Libraries and museums | 6.318 | 2.900 | 9.218 | £64.24 |
| Planning and building control | 5.618 | 0.900 | 6.518 | £45.42 |
| Other services | 38.101 | (5.016) | 33.085 | £230.56 |
| Total | 1,038.020 | 48.694 | 1,086.714 | £7,573.14 |
| Net expenditure | Total 26/27 £m | Band D Council Tax equivalent 26/27 |
|---|---|---|
| Total net expenditure by service | 1,086.714 | £7,573.14 |
| Council Tax Reduction Scheme | 26.228 | £182.78 |
| Total expenditure (inc Council Tax Reduction Scheme) |
1,112.942 |
£7,755.92 |
How the total expenditure has been financed, and the net amount required from Council Tax.
| Financed by | Total 26/27 £m | Band D Council Tax equivalent 26/27 |
|---|---|---|
| Government grants | 448.867 | £3,128.09 |
| Non domestic rates | 427.417 | £2,978.60 |
| Reserves | 25.939 | £180.76 |
| Net amount required from Council Tax | 210.719 | £1,468.47 |
This table shows the band D Council Tax charge for 2026/2027 and 2025/2026. The Scottish Average in 2025/2026 was £1,543.00 (excluding water and sewerage charges).
| Year | Band D Council Tax (South Lanarkshire) |
|---|---|
| 2026/27 | £1,468.47 |
| 2025/26 | £1,378.85 |
Change in spend for this years budget in 2026/2027 compared to 2025/2026
| Net expenditure allocated by service | Total 26/27 £m |
Total 25/26 £m |
Change from 25/26 £m |
Change from 25/26 % |
|---|---|---|---|---|
| Education | 579.085 | 550.550 | 28.535 | 5.18% |
| Roads and lighting | 42.960 | 38.167 | 4.793 | 12.56% |
| Transport subsidies and concessionary fares | 6.223 | 6.075 | 0.148 | 2.44% |
| Social Work | 289.335 | 262.213 | 27.122 | 10.34% |
| Other housing costs | 14.722 | 13.166 | 1.556 | 11.82% |
| Leisure and recreation | 49.005 | 42.223 | 6.782 | 16.06% |
| Cleansing / Environment | 56.563 | 50.390 | 6.173 | 12.25% |
| Libraries and museums | 9.218 | 8.095 | 1.123 | 13.87% |
| Planning and building control | 6.518 | 5.281 | 1.237 | 23.42% |
| Other services | 33.085 | 42.985 | (9.900) | -23.03% |
| Total | 1,086.714 | 1,019.145 | 67.569 | 6.63% |
Employee numbers full time equivalent (FTE)
The table below shows the employee numbers (full time equivalent) for 2026/2027 and 2025/2026.
| Year | Employee numbers (FTE) |
|---|---|
| 2026/2027 | 13,754 |
| 2025/2026 | 13,724 |
| Increase | 30 |
General revenue fund expenditure
The council spend per dwelling is £7,233.79.
Note: Government Grant Aided Expenditure (GAE) per dwelling for 2026/2027 is £7,064.60. This is a statistic provided by the Government and relates to data relative to pre 2007.
Gross expenditure
| Expenditure | £m |
|---|---|
| Gross expenditure | 1,417.032 |
| Less: fees and charges | (330.318) |
| Net expenditure | 1,086.714 |