How your Council Tax is calculated and spent

How your Council Tax is calculated and spent 2022/23

Net revenue spending on council services per directorate
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

How your Council Tax is calculated
  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.

Band D Council Tax
  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.

Charges per Council Tax band
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

What the government calculates we spend compared with how much we plan to spend per dwelling
  £ 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.

Midlothian Council employees*
Year Budgeted full-time equivalents
2021/22 3,415
2021/22 3,480

*Figures correct as at February 2022

Non Domestic (Business) Rates for 2022/23
  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.