How council tax is spent

The tables below contain information about the budgeted expenditure of Angus Council for financial year 2018/19 (covering the period 1 April 2018 to 31 March 2019) and show the total amount of council tax and other income needed to pay for that expenditure.

This financial information is based on the code of practice published by the Scottish Government. The aim of the code is to ensure that council tax payers receive clear and consistent information about spending plans and how these will be paid for.

Allocation of net expenditure by service

This table shows how the total net expenditure of the council is allocated across the various services. The table also shows capital charges which show the estimated cost of using council assets by each service. The "Band D Council Tax Equivalent" shows the cost of providing each service per Band D Equivalent property. The final section shows the sources of income which pay for the council's total net expenditure including the amount which needs to be raised from council tax charges to Angus citizens.

  £m
Gross expenditure 339.568
Less fees, charges and other income (76.343)
Total Net expenditure 263.225

 

 

 

 

  Net expenditure (excl. capital charges) £m

Capital charges £m

(1)

Net expenditure (incl. capital charges) £m Change from previous year £m % change from previous year

Band D council tax equivalent

£

Service  
People (2) 134.575 11.129 145.704 3.598 2.7% 3161.84
Adult Services (3) 44.672 0.327 44.999 0.510 1.2% 976.50
Place (4) 52.024 14.480 66.504 3.436 7.1% 1443.17
Chief Executive (inc Economic Development) 5.297 0.409 5.706 0.191 3.7% 123.83
Other Services 12.028 0.178 12.206 2.611 27.7% 264.87
Valuation Joint Board 0.720 0.000 0.720 (0.016) (2.2%) 15.62
Adjustment for Capital Charges   (12.614) (12.614) (0.127) (0.9%) (273.73)
Total net expenditure 249.316 13.909 263.225 10.203 3.9% 5712.10
 
Financed by:      
Government grants 180.158 3909.51
Non-domestic rates 25.101 544.70
Contribution to special funds 0.000 0.00
Application of funds and balances 5.558 120.61
Total amount to be raised from council tax 52.408 1137.28

Notes

1. These figures are noted as capital charges in line with Scottish Government guidance. However capital charges are no longer calculated for accounting purposes so depreciation figures have been used instead.

2. People - includes schools; adult education; community learning; health; support for children, families and young people; criminal justice services; support services.

3. Adult Services - includes care of older people and those with disabilities.

4. Place - includes planning and building control; roads; transport; environmental health; waste services; parks; trading standards; finance and legal services and the management fee paid to Angus Alive for providing sport, cultural and ACCESS Services on behalf of the Council.
 

Local authority employees

Employee costs account for the largest proportion of the council's net expenditure. This table shows the number of full-time equivalent staff budgeted for and the percentage movement between years.

Budgeted full-time equivalent 2018/19 3966.60
Increase / (decrease) (188.7)#
Change as % of total wage bill (4.5%)

# Excludes employees associated with services provided by the Valuation Joint Board. The reduction in full-time equivalent employee numbers is mainly as a consequence of budget savings the council has had to make to balance its budget. The reduction in Full Time Equivalent figures is an estimate based on the expected impact of budget savings to be implemented through the council's Change Programme. The actual reduction may be higher or lower than this estimate once all Change Projects have been fully implemented.

Comparison with government provision for current expenditure

The Scottish Government assesses annually the level of expenditure it considers each council needs to spend to provide the same level of service across every council in Scotland. This table compares the level of expenditure calculated by the Government with Angus Council's proposed expenditure for the forthcoming year.

  Per Band D dwelling
Expenditure figure used by the government in Total Revenue Support Grant (government grant support) applications * £4942.78
Proposed expenditure by Angus Council on a comparable basis £5348.42

* this support does not apply to all items of expenditure incurred by local authorities

Calculation of council tax per valuation band

Property value Band Proportion of Band D

Angus council tax 2018/19

£

Angus council tax 2017/18

£

Up to and including £27,000 A 240/360 758.19 736.11
£27,001 to £35,000 B 280/360 884.55 858.79
£35,001 to £45,000 C 320/360 1010.92 981.48
£45,001 to £58,000 D 360/360 1137.28 1104.16
£58,001 to £80,000 E 473/360 1494.26 1450.74
£80,001 to £106,000 F 585/360 1848.09 1794.26
£106,001 to £212,000 G 705/360 2227.18 2162.31
Over £212,000 H 882/360 2786.35 2705.19
Scottish average comparative band D council tax for 2017/18 £1173

Please note that the above figures do not include the charges levied by Scottish Water which are collected (where applicable) as part of council tax bills.

Further information on the council's budgets

More information is available in the reports from the meeting of Angus Council on 15 February 2018.

The council's final budget volume covering revenue and capital budgets for 2018/19 will be available from June 2018.

Any queries in relation to the information on this page should be addressed to:

Head of Corporate Finance
Angus House
Orchardbank Business Park
Forfar
DD8 1AN

Email: finance@angus.gov.uk

Phone: 03452 777 778