How your Council Tax is calculated and spent

Net revenue spending on council services per directorate

Directorate

2021/22 - £m

Change from last year - £m Change from last year - % Council Tax Band D equivalent % of total spending
Place 51.4 8.2 16% £318 22%
Health and Social Care 49.8 1.2 2.4% £308 22%
Children, Young People and Partnerships 122.8 1.2 1% £760 54%
Other services 3.8 -0.3 -7.9% £24 2%
Total  227.8 10.3 4.5% £1,409  

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

Sources of funding

How your Council Tax is calculated

  2021/22 £m
Spending on services (excluding council housing) £294.2
Less customer and client receipts £66.4
Net spending £227.8
Financed by: £m
Government grants £148.7
Non Domestic Rates £23.6
Total amount needed from Council Tax £55.5

Council Tax freeze

At the full Council meeting on Tuesday 23 February, councillors agreed to freeze Council Tax. The decision means that the average Band D Council Tax will remain at £1,409 from April 2021 to March 2022. The decision applies to all Council Tax bands.

Band D Council Tax

  2020/21 2021/22
Midlothian £1,409 £1,409
Scottish average £1,308 £1,308

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 £939.33
B £27,001 £35,000 280/360 £1,095.89
C £35,001 £45,000 320/360 £1,252.44
D £45,001 £58,000 360/360 £1,409.00
E £58,001 £80,000 473/360 £1,851.27
F £80,001 £106,000 585/360 £2,289.63
G £106,001 £212,000 705/360 £2,759.29
H £212,001 upward 882/360 £3,452.05

Comparison with Government provision of planned spending

  £ per dwelling
Expenditure figure used by
Government in *Aggregate
External Finance (Government
support) calculations
£5,393
Approved expenditure by authority
on a comparable basis
£5,622

*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*

  Budgeted full-time equivalents
2020/21 3,360
2021/22 3,415

*Figures correct as at February 2021

Non Domestic (Business) Rates for 2021/22

  2021/22
Pence per £
2020/21
Pence per £
National Business Rate 49.0 49.8
Properties with Rateable Value over £95,000 51.6 52.4
Properties with Rateable Value between £51,000 and
£95,000
50.3 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.