How the Council budget is allocated
How the Council budget is allocated 2023/24
| 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
| 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.
| 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.
| 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
| 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.
| Year | Budgeted full-time equivalents |
|---|---|
| 2022/23 | 3,480 |
| 2023/24 | 3,463 |
*Figures correct as at February 2023
| 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.