
2025 No. 60
Local Government
The Local Government Finance (Scotland) Order 2025
Made 5th March 2025
Coming into force 6th March 2025

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraphs 1 and 9(4) of schedule 12 of the Local Government Finance Act 1992 and all other powers enabling them to do so.
In accordance with paragraph 2(2) of that schedule, they have consulted with such associations of local authorities as appear to them to be appropriate.

In accordance with paragraph 2(3) of that schedule, a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.
Citation and Commencement
1 
This Order may be cited as the Local Government Finance (Scotland) Order 2025 and comes into force on the day after the day on which it is made.
Revenue support grant for 2025-2026
2 

(1) The local authorities to which revenue support grant is payable in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.
(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 2 of that schedule opposite the name of that local authority.
Distribution of non-domestic rate income for 2025-2026
3 

(1) The distributable amount of non-domestic rate income arrived at under paragraph 9 of schedule 12 of the Local Government Finance Act 1992 in respect of the financial year 2025-2026 is £3,114,000,000.
(2) The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.
(3) The amount of non-domestic rate income distributed to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 3 of that schedule opposite the name of that local authority.
Revenue support grant for 2024-2025 – redetermination
4 

(1) The local authorities to which revenue support grant is payable in respect of the financial year 2024-2025 are specified in column 1 of schedule 2.
(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 2 in respect of the financial year 2024-2025 is the amount set out in column 2 of that schedule opposite the name of that local authority.
Revocations
5 
Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024 are revoked.
IVAN McKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
5th March 2025

SCHEDULE 1
REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2025-2026
Articles 2 and 3


Column 1Local authority Column 2Amount of revenue support grant£m Column 3Amount of non-domestic rate income£m
Aberdeen City 301.423 200.361
Aberdeenshire 494.049 130.389
Angus 262.421 28.346
Argyll & Bute 216.325 42.809
Clackmannanshire 115.974 19.834
Dumfries & Galloway 336.787 64.534
Dundee City 331.264 71.406
East Ayrshire 292.421 33.087
East Dunbartonshire 252.079 26.697
East Lothian 201.659 60.072
East Renfrewshire 249.679 15.871
Edinburgh, City of 672.221 400.788
Eilean Siar 108.713 9.387
Falkirk 305.940 82.693
Fife 766.435 171.721
Glasgow City 1291.038 402.292
Highland 458.033 167.986
Inverclyde 203.575 20.806
Midlothian 205.178 36.433
Moray 174.419 58.035
North Ayrshire 335.340 44.123
North Lanarkshire 757.499 122.759
Orkney Islands 74.296 11.759
Perth & Kinross 304.896 63.537
Renfrewshire 348.196 108.844
Scottish Borders 252.733 43.024
Shetland Islands 68.851 26.492
South Ayrshire 244.881 49.811
South Lanarkshire 443.625 371.110
Stirling 191.193 46.246
West Dunbartonshire 170.826 84.737
West Lothian 367.049 98.011
Scotland Total 10,799.018 3,114.000
SCHEDULE 2
REVENUE SUPPORT GRANT 2024-2025
Article 4


Column 1Local authority Column 2Amount of revenue support grant£m
Aberdeen City 260.849
Aberdeenshire 470.833
Angus 250.286
Argyll & Bute 210.601
Clackmannanshire 110.337
Dumfries & Galloway 323.774
Dundee City 319.630
East Ayrshire 283.947
East Dunbartonshire 239.661
East Lothian 190.641
East Renfrewshire 238.033
Edinburgh, City of 629.278
Eilean Siar 106.198
Falkirk 311.948
Fife 749.610
Glasgow City 1266.540
Highland 444.825
Inverclyde 194.963
Midlothian 195.020
Moray 158.434
North Ayrshire 326.134
North Lanarkshire 713.714
Orkney Islands 72.194
Perth & Kinross 291.146
Renfrewshire 330.084
Scottish Borders 245.383
Shetland Islands 66.037
South Ayrshire 238.062
South Lanarkshire 411.592
Stirling 182.434
West Dunbartonshire 161.736
West Lothian 349.430
Scotland Total 10,343.354