How your Council Tax is calculated and spent
How your Council Tax is calculated and spent 2022/23
| Directorate |
2022/23 - £m |
Change from last year - £m | Change from last year - % | Council Tax Band D equivalent | % of total spending |
|---|---|---|---|---|---|
| Place | 58.0 | 6.6 | 11.4% | £338 | 23% |
| Health and Social Care | 58.5 | 8.6 | 14.7% | £341 | 24% |
| Children, Young People and Partnerships | 129.0 | 6.3 | 4.9% | £753 | 52% |
| Other services | 1.8 | -2.0 | -110.1% | £11 | 1% |
| Total | 247.3 | 19.5 | 7.9% | £1,443 |
This excludes spending on council housing, which is fully funded from rents.
Sources of funding
| 2022/23 £m | |
|---|---|
| Spending on services (excluding council housing) | £314.2 |
| Less customer and client receipts | £66.9 |
| Net spending | £247.3 |
| Financed by: | £m |
|---|---|
| Government grants | £159.2 |
| Non Domestic Rates | £24.9 |
| Utilisation of reserves | £4.7 |
| Total amount needed from Council Tax | £58.5 |
Council Tax rise
At the full Council meeting on Tuesday 15 February, councillors agreed to increase Council Tax by 2.38%. The decision means that the average Band D Council Tax will be £1,443 from April 2022 to March 2023. The decision applies to all Council Tax bands.
| 2021/22 | 2022/23 | |
|---|---|---|
| Midlothian | £1,409 | £1,443 |
| Scottish average | £1,308 | 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.
| Band | Range of values from: £ | Range of values to: £ | Factor | Charge: £ |
|---|---|---|---|---|
| A | 0 | £27,000 | 240/360 | £961.73 |
| B | £27,001 | £35,000 | 280/360 | £1,122.03 |
| C | £35,001 | £45,000 | 320/360 | £1,282.31 |
| D | £45,001 | £58,000 | 360/360 | £1,442.60 |
| E | £58,001 | £80,000 | 473/360 | £1,895.42 |
| F | £80,001 | £106,000 | 585/360 | £2,344.23 |
| G | £106,001 | £212,000 | 705/360 | £2,825.09 |
| H | £212,001 | upward | 882/360 | £3,534.37 |
Comparison with Government provision of planned spending
| £ per dwelling | |
|---|---|
| Expenditure figure used by Government in *Aggregate External Finance (Government support) calculations |
£5,544 |
| Approved expenditure by authority on a comparable basis |
£5,938 |
*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 |
|---|---|
| 2021/22 | 3,415 |
| 2021/22 | 3,480 |
*Figures correct as at February 2022
| 2022/23 Pence per £ |
2021/22 Pence per £ |
|
|---|---|---|
| National Business Rate | 49.8 | 49.0 |
| Properties with Rateable Value over £95,000 | 52.4 | 51.6 |
| Properties with Rateable Value between £51,000 and £95,000 |
51.1 | 50.3 |
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.