Retrieved from <a href="https://www.gov.scot/publications/grant-aided-expenditure/" target="_blank">https://www.gov.scot/publications/grant-aided-expenditure/</a> [accessed 2 February 2021], and the local government funding formula, as well as how the Scottish Government takes into account income from Council Tax and Non-Domestic Rates, is discussed in detail in the SPICe briefing Local Government Finance: The funding formula and local taxation income2Berthier, A., Burn-Murdoch, A., Aiton, A., & Finnigan, K. (2018, November 9).