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.