How Council Tax is spent

The tables below contain information about the budgeted expenditure of Angus Council for financial year 2022/23 (covering the period 1 April 2022 to 31 March 2023) and shows 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 are 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 for each Band D Equivalent property. The "Financed By" 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.



  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 & Lifelong Learning - includes schools, adult education; community learning.
  3. Vibrant Communities & Sustainable Growth - includes planning and building control; environmental health; waste services; parks; trading standards & economic development.
  4. Children, Families & 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 & Public Sector Reform - includes the management fee paid to ANGUSalive for providing sport, cultural and ACCESS Services on behalf of the Council.
  7. Adult Services - includes care of older people and people 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.

# Excludes employees associated with services provided by the Valuation Joint Board.  The increase in full time equivalent employee numbers is mostly due to the expansion in the Council's workforce required to provide the expansion in Early Learning and Childcare entitlement to 1,140 hours per annum and also additional staffing within Adult Services.

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.

* 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 240/360 828.09 804.36
£27,001 to £35,000 B 280/360 966.11 938.42
£35,001 to £45,000 C 320/360 1,104.12 1,072.48
£45,001 to £58,000 D 360/360 1,242.14 1,206.54
£58,001 to £80,000 E 473/360 1,632.03 1,585.26
£80,001 to £106,000 F 585/360 2,018.47 1,960.64
£106,001 to £212,000 G 705/360 2,432.51 2,362.81
Over £212,000 H 882/360 3,043.23 2,956.03

Scottish average comparative band D Council Tax for 2021/22 - £1,308

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 3 March 2022.

The council's final budget volume covering revenue and capital budgets for 2022/23 will be available from June 2022.

For more information and enquiries email