The tables below contain information about the budgeted expenditure of Angus Council for financial year 2024-25 (covering the period 1 April 2024 to 31 March 2025) and show the total amount of Council Tax and other income needed to pay for that expenditure.
The financial information is based on the Code of Practice published by the Scottish Government. The aim of the Code is to ensure that Council Tax payers receive clear and consistent information about spending plans and how these will be paid for.
Allocation of net expenditure by service
This table shows how the total net expenditure of the Council is allocated across the various services. The table also shows capital charges which are the estimated cost of using the Council's assets by each service. The "Band D Council Tax Equivalent" shows the cost of providing each service for each Band D Equivalent property. The "Financed By" section shows the sources of income which pay for the Council's total net expenditure including the amount which needs to be raised from Council Tax charges to Angus citizens.
| £m | |
| Gross expenditure | 422.989 |
| Less fees, charges and other income | (77.349) |
| Total Net expenditure | 345.640 |
| Directorate | Note | Net expenditure (excl. capital charges) £m | Capital charges £m (Note 1) | Net expenditure (incl. capital charges) £m | Change from previous year £m | % change from previous year | Band D Council Tax equivalent £ |
| Education & Lifelong Learning | 2 | 153.828 | 23.624 | 177.452 | 3.608 | 2.4% | 3679.81 |
| Infrastructure & Environment | 3 | 40.450 | 14.641 | 55.091 | 1.991 | 5.2% | 1142.41 |
| Children, Families & Justice | 4 | 30.172 | 0.157 | 30.329 | 1.270 | 4.4% | 628.94 |
| HR, OD, Digital Enablement, IT & Business Support | 5 | 9.754 | 1.073 | 10.827 | 0.460 | 4.9% | 224.51 |
| Legal, Governance and Change | 6 | 9.096 | 1.581 | 10.677 | (0.496) | (5.2%) | 221.41 |
| Vibrant Communities and Sustainable Growth | 7 | 5.612 | 0.839 | 6.451 | 0.097 | 1.8% | 133.77 |
| Finance including Revenues, Benefits and Welfare Rights | 3.934 | 0.000 | 3.934 | 0.071 | 1.8% | 81.58 | |
| Chief Executives | 1.813 | 0.000 | 1.813 | 0.086 | 5.0% | 37.59 | |
| Other services | 4.940 | 0.061 | 5.001 | 0.146 | 3.0% | 103.71 | |
| Adult services | 74.725 | 0.838 | 75.563 | 5.326 | 7.7% | 1566.95 | |
| Valuation Joint Board | 0.817 | 0.000 | 0.817 | 0.023 | 2.9% | 16.94 | |
| Adjustment for Capital Charges | (32.314) | (32.314) | (0.538) | (4.9%) | (670.09) | ||
| Total Net Expenditure | 335.140 | 10.500 | 345.640 | 12.043 | 3.6% | 7167.53 | |
| Financed by: | |||||||
| Government Grants | (246.799) | (5117.86) | |||||
| Non-Domestic Rates | (29.212) | (605.77) | |||||
| Application of Funds & Balances | (6.135) | (127.22) | |||||
| Total amount to be raised from Council Tax | 63.494 | 1316.68 | |||||
Notes
- These figures are noted as capital charges in line with Scottish Government guidance. However capital charges are no longer calculated for accounting purposes so depreciation figures have been used instead.
- Education & Lifelong Learning - includes schools, adult education; community learning.
- Infrastructure & Environment - includes roads & transport; waste services; parks & assets (property services).
- Children, Families & Justice - includes support for children, families and young people; criminal justice services.
- HR, OD, Digital Enablement, IT & Business Support - HR, human resources; OD, organisational development; IT, information technology.
- Legal, Governance and Change - includes the property costs of Council owned buildings operated by ANGUSalive and the Council's Management Fee payment to ANGUSalive
- Vibrant Communities & Sustainable Growth - includes planning and building control; environmental health; trading standards & economic development
- Adult Services - includes care of older people and people with disabilities.
Local authority employees
Employee costs account for the largest proportion of the council's net expenditure. This table shows the number of full-time equivalent staff budgeted for and the percentage movement between years.
| Budgeted full-time equivalent 2024-25 | 4133.50 |
| Increase/(decrease) | (27.2) # |
| Change as % of total wage bill | (0.5%) |
# Excludes employees associated with services provided by the Valuation Joint Board. The decrease in full time equivalent employee numbers is due to the savings the Council is budgeting to make through the Finance & Change Plan.
Comparison with government provision for current expenditure
The Scottish Government assesses annually the level of expenditure it considers each council needs to spend to provide the same level of service across every council in Scotland. This table compares the level of expenditure calculated by the Government with Angus Council's proposed expenditure for the forthcoming year.
| Per Band D dwelling | |
| Expenditure figure used by the government in Total Revenue Support Grant (government grant support) calculations* | £6439.21 |
| Proposed expenditure by Angus Council on a comparable basis | £6940.66 |
* this support does not apply to all items of expenditure incurred by local authorities
How we work out your Council Tax
Council Tax is a property tax based on the value of your home and the number of adults living there. The Assessor estimates how much your home is worth, based on market values as at 1 April 1991, and puts it into one of eight valuation bands from Band A to Band H. Once we have determined how much money we need to raise from Council Tax, we calculate the sum that would be payable by a Band D property. This amount allows us to calculate the Council Tax level for each of the other valuation bands using proportions set in legislation.
Calculation of Council Tax per valuation band
| Property value | Band | Proportion of Band D | Angus Council Tax 2024-25 £ | Angus Council Tax 2023-24 £ |
|---|---|---|---|---|
| Up to and including £27,000 | A | 240/360 | 877.79 | 877.79 |
| £27,001 to £35,000 | B | 280/360 | 1,024.08 | 1,024.08 |
| £35,001 to £45,000 | C | 320/360 | 1,170.38 | 1,170.38 |
| £45,001 to £58,000 | D | 360/360 | 1,316.68 | 1,316.68 |
| £58,001 to £80,000 | E | 473/360 | 1,729.97 | 1,729.97 |
| £80,001 to £106,000 | F | 585/360 | 2,139.61 | 2,139.61 |
| £106,001 to £212,000 | G | 705/360 | 2,578.50 | 2,578.50 |
| Over £212,000 | H | 882/360 | 3,225.87 | 3,225.87 |
Scottish average comparative band D Council Tax for 2023-24: £1417
Please note that the above figures do not include the charges levied by Scottish Water which are collected (where applicable) as part of Council Tax bills.
Further information on the council's budgets
More information is available in the reports from the meeting of Angus Council on 29 February 2024.
The council's final budget volume covering revenue and capital budgets for 2024-25 will be available from June 2024.
For more information and enquiries email finance@angus.gov.uk