Retrieved from <a href="http://www.gov.scot/Resource/0051/00515060.pdf" target="_blank">http://www.gov.scot/Resource/0051/00515060.pdf</a> [accessed 13 December 2017], 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).