| Gross Expenditure | 1,234,896 |
|---|---|
| Minus Fees & Charges | 86,591 |
| Net Spending | 1,148,305 |
| Directorate | Net Expenditure (excl. capital charges) | Capital Charges | Net Expenditure (incl. capital charges) | Yearly change £ | Yearly change % | BAND D Council Tax Equivalent |
|---|---|---|---|---|---|---|
Education | 443,572 | 84,886 | 528,458 | 44,189 | 9% | 690 |
Health & Social Care | 247,821 | 1,393 | 249,214 | -1,458 | -1% | 325 |
Place | 144,144 | 26,403 | 170,547 | 387 | 0% | 223 |
Finance & Corporate Services | 63,292 | 4,146 | 67,438 | -7,116 | -10% | 88 |
Communities | 153,916 | 15,064 | 168,980 | 543 | 0% | 221 |
Other Services | 327 | 0 | 327 | -31 | -9% | 0 |
Additional Items | 35,830 | 0 | 35,830 | 93,728 | 162% | 47 |
Adjustment for Capital Charges | n/a | -72,489 | -72,489 | -42,880 | -145% | -95 |
| NET SERVICE EXPENDITURE | 1,088,902 | 59,403 | 1,148,305 | 87,362 | 8% | 1,499 |
| Government Grants | 766,434 |
|---|---|
| Non-Domestic Rates | 171,721 |
| Total amount to be met from Council Tax | 210,150 |
| Total | 1,148,305 |
For comparative purposes, the previous year's figures used in the ‘Change from previous year’ calculations have been restated to reflect the changes to directorate structures, effective from March 2025.
The Net Expenditure movements for individual services are mainly due to previously specific Scottish Government funding being included in the General Revenue Grant in 2025-26, additional funding for the 2024-26 Local Government Pay Award, and an increase in the Employers National Insurance costs. In addition, accounting adjustments for pensions and capital charges have also caused movements in service budgets.
For more information on our directorates, visit our Council departments page.
| Per band D dwelling... | |
|---|---|
Spending supported by the Scottish Government | £7,647 |
Proposed spending by Fife Council on a comparable basis | £8,048 |
| Band D Council Tax... | |
|---|---|
Band D Council Tax set by Fife Council 2025-26 | £1,498.76 |
Band D Council Tax set by Fife Council 2024-25 | £1,385.18 |
Scottish Average Band D Council Tax 2025-26 | £1,418.00 |
| Property Valuation Band | Weighting | Amount | |
|---|---|---|---|
A | Up to £27,000 | 240/360 | £999,17 |
B | £27,001 to £35,000 | 280/360 | £1,165.70 |
C | £35,001 to £45,000 | 320/360 | £1,332.23 |
D | £45,001 to £58,000 | 360/360 | £1,498.76 |
E | £58,001 to £80,000 | 473/360 | £1,969.20 |
F | £80,001 to £106,000 | 585/360 | £2,435.49 |
G | £106,001 to £212,000 | 705/360 | £2,935.07 |
H | Over £212,000 | 882/360 | £3,671.96 |
| Number of whole time employee equivalents 2025-26 | 15,296 |
|---|---|
| Number of whole time employee equivalents 2024-25 | 15,187 |
| Increase | 109 |
