Tables 10 and 11 show provisional revenue allocations for each local authority as they appear in Finance Circulars 8/2023 and 10/2024 (comparing "like-for-like") and show cash and real terms changes over the year:
Table 10: Provisional revenue allocations for each local authority 2024-25 and 2025-26 (cash, £m)Local authority2024-25 Provisional2025-26 ProvisionalChange (£m)Change (%)Aberdeen City45449541+9%Aberdeenshire57361542+7%Angus26728821+8%Argyll & Bute24226018+7%Clackmannanshire12513510+8%Dumfries & Galloway37039727+7%Dundee City37739922+6%East Ayrshire30332219+6%East Dunbartonshire25227523+9%East Lothian23725821+9%East Renfrewshire24026122+9%Edinburgh, City of9891,05970+7%Eilean Siar1111187+6%Falkirk*36738114+4%Fife86292866+8%Glasgow City1,5911,67988+6%Highland58262139+7%Inverclyde20922214+7%Midlothian21923920+9%Moray21423015+7%North Ayrshire35337522+6%North Lanarkshire81387056+7%Orkney Islands9610610+11%Perth & Kinross33836427+8%Renfrewshire41645236+9%Scottish Borders27329220+7%Shetland Islands1121197+6%South Ayrshire27029222+8%South Lanarkshire74380663+9%Stirling21923416+7%West Dunbartonshire23925314+6%West Lothian42445935+8%Scotland12,87813,804925+7%Every local authority sees a cash and real terms increase over the year when comparing 2024-25 and 2025-26 provisional allocations:
Table 11: Provisional revenue allocations for each local authority 2024-25 and 2025-26 (real terms, 2024-25 prices, £m)Local authority2024-25 Provisional2025-26 ProvisionalChange (£m)Change (%)Aberdeen City45448329+6%Aberdeenshire57360128+5%Angus26728114+5%Argyll & Bute24225311+5%Clackmannanshire1251317+6%Dumfries & Galloway37038818+5%Dundee City37739012+3%East Ayrshire30331512+4%East Dunbartonshire25226816+7%East Lothian23725215+6%East Renfrewshire24025516+7%Edinburgh, City of9891,03446+5%Eilean Siar1111154+3%Falkirk*3673726+2%Fife86290644+5%Glasgow City1,5911,64049+3%Highland58260624+4%Inverclyde2092179+4%Midlothian21923314+6%Moray21422410+5%North Ayrshire35336713+4%North Lanarkshire81384936+4%Orkney Islands961048+8%Perth & Kinross33835618+5%Renfrewshire41644225+6%Scottish Borders27328513+5%Shetland Islands1121164+4%South Ayrshire27028515+6%South Lanarkshire74378744+6%Stirling21922910+5%West Dunbartonshire2392478+4%West Lothian42444824+6%Scotland12,87813,482604+5%*The allocation for Falkirk may be revised with discussions between the local authority and Scottish Government ongoing.