How the Council budget is allocated
How the council budget is allocated 2026/27
| Directorate |
2026/27 - £m |
Change from last year - £m | Change from last year - % | Council Tax Band D equivalent | % of total spending |
|---|---|---|---|---|---|
| Place | 70.6 | 4.7 | 6.7% | £376 | 21% |
| Health and Social Care | 75.9 | 4.0 | 5.3% | £404 | 22% |
| Children, Young People and Partnerships | 183.4 | 11.8 | 6.4% | £978 | 54% |
| Other services | 10.8 | -0.9 | -8.3% | £58 | 3% |
| Total | 340.7 | 19.6 | 5.8% | £1,816 |
This excludes spending on council housing, which is fully funded from rents.
Sources of funding
| Spending/receipts | 2026/27 £m |
|---|---|
| Spending on services (excluding council housing) | £405.4 |
| Less customer and client receipts | £64.7 |
| Net spending | £340.7 |
| Financed by: | £m |
|---|---|
| Government grants | £214.9 |
| Non Domestic Rates | £41.1 |
| Utilisation of reserves | £4.1 |
| Total amount needed from Council Tax | £80.6 |
Council Tax rise
At the full Council meeting on Tuesday 24 February, councillors agreed to raise Council Tax by 9%. The decision means that the average Band D Council Tax will be £1,816 from April 2026 to March 2027. The decision applies to all Council Tax bands.
| Area | 2025/26 | 2026/27 |
|---|---|---|
| Midlothian | £1,666 | £1,816 |
| Scottish average | £1,543 | TBC |
Council Tax is calculated initially on the basis of a band D property, and fractions (see Factor column below) are used to calculate the tax for all other bands.
| Band | Range of values from: £ | Range of values to: £ | Factor | Charge: £ |
|---|---|---|---|---|
| A | 0 | £27,000 | 240/360 | £1,210.77 |
| B | £27,001 | £35,000 | 280/360 | £1,412.56 |
| C | £35,001 | £45,000 | 320/360 | £1,614.36 |
| D | £45,001 | £58,000 | 360/360 | £1,816.16 |
| E | £58,001 | £80,000 | 473/360 | £2,386.23 |
| F | £80,001 | £106,000 | 585/360 | £2,951.26 |
| G | £106,001 | £212,000 | 705/360 | £3,556.64 |
| H | £212,001 | upward | 882/360 | £4,449.59 |
Comparison with Government provision of planned spending
| Type | £ per dwelling |
|---|---|
| Expenditure figure used by Government in *Aggregate External Finance (Government support) calculations |
£6,742 |
| Approved expenditure by authority on a comparable basis |
£7,581 |
*The Aggregate External Finance is the total amount of money paid by the Scottish Government to Midlothian Council to support net revenue spending.
| Year | Budgeted full-time equivalents |
|---|---|
| 2025/26 | 3,847 |
| 2026/27 | 3,886 |
*Figures correct as at February 2026
| Rate | 2026/27 Pence per £ |
2025/26 Pence per £ |
|---|---|---|
| National Business Rate | 48.1 | 49.8 |
| Properties with Rateable Value over £100,000 | 54.8 | 56.8 |
| Properties with Rateable Value between £51,000 and £100,000 |
53.5 | 55.4 |
Fraud
Do you know anyone who is fraudulently claiming Benefit, Discount or Exemption? Fraudulently claiming from Midlothian Council takes vital money from those who need it.