How Council Tax is spent

The tables below contain information about the budgeted expenditure of Angus Council for financial year 2020/21 (covering the period 1 April 2020 to 31 March 2021) 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 361.106
Less fees, charges and other income (77.753)
Total Net expenditure 283.353
    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 2 129.875 11.157 141.032 8.428 6.9% 3016.98
Children, families and justice 3 20.874 0.361 21.235 0.775 3.9% 454.26
HR, digital enablement and business support   5.806 0.701 6.507 (0.035) (0.6)% 139.21
Adult services 4 49.704 0.371 50.075 2.202 4.6% 1071.22
Communities 5 21.913 2.699 24.612 0.830 3.9% 526.51
Infrastructure 6 17.698 9.726 27.425 0.407 2.4% 586.67
Finance   4.144 0.000 4.144 0.139 3.5% 88.65
Legal and democratic services   2.666 0.021 2.687 0.223 9.1% 57.48
Strategic policy, transformation, and public sector reform 7 9.156 2.261 11.417 0.451 5.2% 244.23
Facilities management   1.898 0.627 2.525 (0.665) (26%) 54.01
Other services   7.712 0.074 7.786 0.010 0.1 166.55
Valuation Joint Board   0.734 0.000 0.734 (0.009) (1.2) 15.70
Adjustment for Capital Charges     (16.826) (16.826) (2.025) (15.3) (359.93)
Total net expenditure   272.180 11.173 283.353 10.731 3.9 6061.54
 
Financed by:      
Government grants (196.244) (4198.11)
Non-domestic rates (26.537) (567.68)
Application of funds and balances (4.171) (89.23)
Total amount to be raised from Council Tax 56.401 1206.52

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 2020/21 3760.70
Increase/(decrease) (23.6)#
Change as % of total wage bill (0.5%)

# 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* £5397.23
Proposed expenditure by Angus Council on a comparable basis £5718.78

* 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 2020/21

£

Angus Council Tax 2019/20

£

Up to and including £27,000 A 240/360 804.36 780.93
£27,001 to £35,000 B 280/360 938.42 911.09
£35,001 to £45,000 C 320/360 1072.48 1041.24
£45,001 to £58,000 D 360/360 1206.54 1171.40
£58,001 to £80,000 E 473/360 1585.26 1539.09
£80,001 to £106,000 F 585/360 1960.64 1903.53
£106,001 to £212,000 G 705/360 2362.81 2293.99
Over £212,000 H 882/360 2956.03 2869.93
Scottish average comparative band D Council Tax for 2019/20 £1251

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 27 February 2020.

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

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