How the Council budget is allocated
How the council budget is allocated 2025/26
| Directorate |
2025/26 - £m |
Change from last year - £m | Change from last year - % | Council Tax Band D equivalent | % of total spending |
|---|---|---|---|---|---|
| Place | 65.9 | 0.3 | 0.5% | £342 | 21% |
| Health and Social Care | 71.8 | 4.5 | 6.3% | £373 | 22% |
| Children, Young People and Partnerships | 171.6 | 6.8 | 4.0% | £891 | 53% |
| Other services | 11.7 | 5.8 | 49.6% | £60 | 4% |
| Total | 321.0 | 17.4 | 5.4% | £1,666 |
This excludes spending on council housing, which is fully funded from rents.
Sources of funding
| Spending/receipts | 2025/26 £m |
|---|---|
| Spending on services (excluding council housing) | £385.2 |
| Less customer and client receipts | £64.2 |
| Net spending | £321.0 |
| Financed by: | £m |
|---|---|
| Government grants | £208.5 |
| Non Domestic Rates | £36.4 |
| Utilisation of reserves | £4.3 |
| Total amount needed from Council Tax | £71.8 |
Council Tax rise
At the full Council meeting on Tuesday 25 February, councillors agreed to raise Council Tax by 10%. The decision means that the average Band D Council Tax will be £1,666 from April 2025 to March 2026. The decision applies to all Council Tax bands.
| Area | 2024/25 | 2025/26 |
|---|---|---|
| Midlothian | £1,515 | £1,666 |
| Scottish average | £1,418 | TBC |
Council Tax is calculated initially on the basis of a band D property, and fractions (see Factor column below) are used to calculate the tax for all other bands.
| Band | Range of values from: £ | Range of values to: £ | Factor | Charge: £ |
|---|---|---|---|---|
| A | 0 | £27,000 | 240/360 | £1,110.80 |
| B | £27,001 | £35,000 | 280/360 | £1,295.93 |
| C | £35,001 | £45,000 | 320/360 | £1,481.07 |
| D | £45,001 | £58,000 | 360/360 | £1,666.20 |
| E | £58,001 | £80,000 | 473/360 | £2,189.21 |
| F | £80,001 | £106,000 | 585/360 | £2,707.58 |
| G | £106,001 | £212,000 | 705/360 | £3,262.99 |
| H | £212,001 | upward | 882/360 | £4,082.20 |
Comparison with Government provision of planned spending
| Type | £ per dwelling |
|---|---|
| Expenditure figure used by Government in *Aggregate External Finance (Government support) calculations |
£6,582 |
| Approved expenditure by authority on a comparable basis |
£7,294 |
*The Aggregate External Finance is the total amount of money paid by the Scottish Government to Midlothian Council to support net revenue spending.
| Year | Budgeted full-time equivalents |
|---|---|
| 2024/25 | 3,749 |
| 2025/26 | 3,728 |
*Figures correct as at February 2025
| Rate | 2025/26 Pence per £ |
2024/25 Pence per £ |
|---|---|---|
| National Business Rate | 49.8 | 49.8 |
| Properties with Rateable Value over £95,000 | 56.8 | 55.9 |
| Properties with Rateable Value between £51,000 and £95,000 |
55.4 | 54.5 |
Fraud
Do you know anyone who is fraudulently claiming Benefit, Discount or Exemption? Fraudulently claiming from Midlothian Council takes vital money from those who need it.