How Council Tax is spent

The tables below contain information about the budgeted expenditure of Angus Council for financial year 2019/20 (covering the period 1 April 2019 to 31 March 2020) 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 the council's 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 347.115
Less fees, charges and other income (77.695)
Total Net expenditure 269.420

 

 

 

 

    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 Note  
Schools and learning 2 119.556 11.623 131.179 7.893 7.1 2,822.45
Children, families and justice 3 20.606 0.217 20.823 0.310 1.5 448.02
HR, digital enablement and business support   3.289 0.557 3.846 (0.553) (14.4) 82.74
Adult services 4 47.502 0.352 47.854 2.915 6.5 1,029.64
Communities 5 21.945 4.171 26.116 (0.014) (0.1) 561.90
Infrastructure 6 17.353 9.325 26.678 (0.876) (4.8) 574.00
Finance   3.667 0.000 3.667 (0.101) (2.7) 78.90
Legal and democratic services   2.940 0.021 2.961 (0.098) (3.2) 63.72
Strategic policy, transformation, and public sector reform 7 8.072 0.404 8.476 (0.176) (2.1) 182.37
Facilities management   2.561 0.417 2.978 0.168 7.0 64.06
Other services   7.989 0.068 8.058 (3.179) (28.5) 173.37
Valuation Joint Board   0.743 0.000 0.743 0.023 3.2 15.99
Adjustment for Capital Charges     (13.957) (13.957) (0.643) (4.6) (300.31)
Total net expenditure   256.222 13.198 269.420 5.668 2.1 5796.85
 
Financed by:      
Government grants 188.271 4050.85
Non-domestic rates 25.101 540.07
Contribution to special funds 0.000 0.00
Application of funds and balances 1.605 34.53
Total amount to be raised from Council Tax 54.443 1,171.40

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. Schools and learning - includes schools; adult education; community learning

3. Children, families and justice - includes support for children, families and young people; criminal justice services

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

5. Communities - includes planning and building control; environmental health; waste services; parks; trading standards

6. Infrastructure - includes roads and transport; assets (property services)

7. Strategic policy, transformation, and public sector reform - includes the management fee paid to Angus Alive for providing sport, cultural and ACCESS Services on behalf of the council; economic development
 

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 2019/20 3784.31
Increase/(decrease) (1078)#
Change as % of total wage bill (2.5%)

# Excludes employees associated with services provided by the Valuation Joint Board. The reduction in full-time equivalent employee numbers is 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) calculations* £5132.43
Proposed expenditure by Angus Council on a comparable basis £5451.56

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

How we work out your Council Tax

Council Tax is a property tax based on the value of your home and the number of adults living there. The assessor estimates how much your home is worth, based on market values as at 1 April 1991, and puts it into one of eight valuation bands from A to H. Once we have determined how much money we need to raise from Council Tax, we calculate the sum that would be payable by a Band D property. This amount allows us to calculate the Council Tax level for each of the other valuation bands using proportions set in legislation.

Calculation of Council Tax per valuation band

Property value Band Proportion of Band D

Angus Council Tax 2019/20

£

Angus Council Tax 2018/19

£

Up to and including £27,000 A 240/360 780.93 758.19
£27,001 to £35,000 B 280/360 911.09 884.55
£35,001 to £45,000 C 320/360 1041.24 1010.92
£45,001 to £58,000 D 360/360 1171.40 1137.28
£58,001 to £80,000 E 473/360 1539.09 1494.26
£80,001 to £106,000 F 585/360 1903.53 1848.09
£106,001 to £212,000 G 705/360 2293.99 2227.18
Over £212,000 H 882/360 2869.93 2786.35
Scottish average comparative band D Council Tax for 2018/19 £1208

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 21 February 2019.

The council's final budget volume covering revenue and capital budgets for 2019/20 will be available from June 2019.

For more information and enquiries email finance@angus.gov.uk