How the Council budget is allocated

How the Council budget is allocated 2023/24

Net revenue spending on council services per directorate
Directorate

2023/24 - £m

Change from last year - £m Change from last year - % Council Tax Band D equivalent % of total spending
Place 62.3 4.3 6.9% £357 24%
Health and Social Care 58.6 0.1 0.2% £336 22%
Children, Young People and Partnerships 139.9 10.8 7.7% £801 53%
Other services 3.6 1.8 50.0% £21 1%
Total 264.4 17.0 6.4% £1,515  

This excludes spending on council housing, which is fully funded from rents.

Sources of funding

How your Council Tax is calculated
Spending/receipts 2023/24 £m
Spending on services (excluding council housing) £327.5
Less customer and client receipts £63.2
Net spending £264.3
Financed by: £m
Government grants £158.4
Non Domestic Rates £35.2
Utilisation of reserves £7.9
Total amount needed from Council Tax £62.8

Council Tax rise

At the full Council meeting on Tuesday 21 February, councillors agreed to increase Council Tax by 5%. The decision means that the average Band D Council Tax will be £1,515 from April 2023 to March 2024. The decision applies to all Council Tax bands.

Band D Council Tax
Area 2022/23 2023/24
Midlothian £1,443 £1,515
Scottish average £1,347 Not yet known

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.

Charges per Council Tax band
Band Range of values from: £ Range of values to: £ Factor Charge: £
A 0 £27,000 240/360 £1,009.82
B £27,001 £35,000 280/360 £1,178.13
C £35,001 £45,000 320/360 £1,346.42
D £45,001 £58,000 360/360 £1,514.73
E £58,001 £80,000 473/360 £1,990.19
F £80,001 £106,000 585/360 £2,461.44
G £106,001 £212,000 705/360 £2,966.34
H £212,001 upward 882/360 £3,711.08

Comparison with Government provision of planned spending

What the government calculates we spend compared with how much we plan to spend per dwelling
Type £ per dwelling
Expenditure figure used by
Government in *Aggregate
External Finance (Government
support) calculations
£5,755
Approved expenditure by authority
on a comparable basis
£6,222

*The Aggregate External Finance is the total amount of money paid by the Scottish Government to Midlothian Council to support net revenue spending.

Midlothian Council employees*
Year Budgeted full-time equivalents
2022/23 3,480
2023/24 3,463

*Figures correct as at February 2023

Non Domestic (Business) Rates for 2023/24
Rate 2023/24
Pence per £
2022/23
Pence per £
National Business Rate 49.8 49.8
Properties with Rateable Value over £95,000 52.4 52.4
Properties with Rateable Value between £51,000 and
£95,000
51.1 51.1

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.