How Council Tax is spent

The tables below contain information about the budgeted expenditure of Angus Council for financial year 2021/22 (covering the period 1 April 2021 to 31 March 2022) 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 364.512
Less fees, charges and other income (75.960)
Total Net expenditure 288.552
    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  
Education and Lifelong Learning  2 129.856 11.448 141.304 2.926 2.3% 2999.90
Communities 3 22.088 2.783 24.872 0.300 1.4% 528.03
Children, Families and Justice 4 21.879 0.068 21.947 1.003 4.8% 465.94
Infrastructure 5 18.719 9.721 28.440 0.897 5.0% 603.77
Strategic Policy, Transformation and Public Sector Reform 6 8.782 2.183 10.965 (0.570) (6.1%) 232.79
HR, Digital Enablement and Business Support   6.369 0.701 7.070 0.284 4.7% 150.09
Finance   4.418 0.000 4.418 0.258 6.2% 93.79
Legal and Democratic   2.671 0.021 2.692 0.034 1.3% 57.16
Facilities Management   2.243 0.609 2.852 (0.248) (10.0%) 60.54
Other Services   8.137 0.074 8.210 0.272 3.5% 174.30
Adult Services 7 51.530 0.370 51.900 1.826 3.7% 1101.85
Valuation Joint Board   0.810 0.000 0.810 (0.003) (0.4%) 17.20
Adjustment for capital charges     (16.928) (16.928) (0.122) (1.1%) (359.38)
Total net expenditure   277.501 11.051 288.552 6.856 2.4% 6125.98
 
Financed by:      
Government grants (202.855) (4306.63)
Non-domestic rates (24.883) (528.27)
Application of funds and balances (3.982) (84.54)
Total amount to be raised from Council Tax 56.832 1206.54

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. Education and lifelong learning - includes schools; adult education; community learning

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

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

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

6. 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

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


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 2021/22 4053.90
Increase/(decrease) 223.7#
Change as % of total wage bill 4.1%

# Excludes employees associated with services provided by the Valuation Joint Board.  The increase in full time equivalent employee numbers is in the main related to the expansion in the Council's workforce required to provide the expansion in Early Learning and Childcare entitlement to 1,140 and also an investment in additional staffing within the Children, Families and Justice Service.


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* £5541.01
Proposed expenditure by Angus Council on a comparable basis £5830.86

* 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 2021/22

£

Angus Council Tax 2020/21

£

Up to and including £27,000 A 240/360 804.36 804.36
£27,001 to £35,000 B 280/360 938.42 938.42
£35,001 to £45,000 C 320/360 1072.48 1072.48
£45,001 to £58,000 D 360/360 1206.54 1206.54
£58,001 to £80,000 E 473/360 1585.26 1585.26
£80,001 to £106,000 F 585/360 1960.64 1960.64
£106,001 to £212,000 G 705/360 2362.81 2362.81
Over £212,000 H 882/360 2956.03 2956.03
Scottish average comparative band D Council Tax for 2020/21 £1308

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 4 March 2021.

The council's final budget volume covering revenue and capital budgets for 2020/21 will be available from May/June 2021.

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