Two years, two ledgers: 2025/26 budget book for where the money is allocated, 2024/25 accounts for what actually came in. Counts are never shown as currency. Empty cells mean unpublished — not zero.
2025/26 allocation — official nets
Revenue Estimates · six service blocks + financing
Gross expenditure
£3.17bn
Service income
£1.05bn
Net service expenditure
£2.12bn
Share of net direct £2.03bn
Education 41%Social Work 29%NRS 11%Finance 8%Chief Exec 6%Related Cos 5%
Financing £117.3m sits below this line — not in the bar.
| Service block | 2025/26 net | Share |
|---|---|---|
| Education | £822,394,900.00 | 40.6% |
| Social Work | £591,958,800.00 | 29.2% |
| NRS | £219,461,000.00 | 10.8% |
| Finance | £157,383,400.00 | 7.8% |
| Chief Exec | £125,379,400.00 | 6.2% |
| Related Cos | £110,060,900.00 | 5.4% |
| Financing costs | £117,336,800.00 | below net direct |
2024/25 funding (accounts)
Do not add these to the 2025/26 nets — different year
2024/25
General revenue grant (Scottish Government)
£1.27bn
2024/25
Non-domestic rates
£386.8m
2024/25
Capital grants & contributions
£83.2m
All held control totals
Source links open the official document
| Item | Year | Figure | Status | Source |
|---|---|---|---|---|
Total net expenditure (budget) Revenue Estimates year ending 31 March 2026 | 2025/26 | £2,126,687,200.00 | budget | Open |
Gross service expenditure Before service income | 2025/26 | £3,165,906,000.00 | budget | Open |
Service income | 2025/26 | £1,047,973,800.00 | budget | Open |
Net service expenditure Gross £3.166bn less income £1.048bn | 2025/26 | £2,117,932,200.00 | budget | Open |
Net direct service expenditure Six service blocks before financing / funds | 2025/26 | £2,026,638,400.00 | budget | Open |
Financing costs | 2025/26 | £117,336,800.00 | budget | Open |
Net service overspend (outturn) Highest overspend in 6 years — AAR 2024/25 | 2024/25 | £45,714,000.00 | accounts | Open |
Education overspend 2.0% of Education budget (implies ~£779.7m Education net in 2024/25) | 2024/25 | £15,593,000.00 | accounts | Open |
General revenue grant | 2024/25 | £1,266,540,000.00 | accounts | Open |
Non-domestic rates | 2024/25 | £386,817,000.00 | accounts | Open |
Capital grants & contributions | 2024/25 | £83,234,000.00 | accounts | Open |
Annual procurement spend CPU £412m + HSCP commissioning £342m | 2023/24 | £754,000,000.00 | published | Open |
Invoices paid (count, not £) 95% paid within agreed timescales — this is the unpublished penny layer | 2023/24 | 736,484 | published | Open |
Exit packages disclosed Up from £6.258m in 2023/24 | 2024/25 | £10,280,000.00 | accounts | Open |
Councillors' salaries & expenses | 2025/26 | £2,678,795.68 | published | Open |
Chief officers' salaries | 2025/26 | £2,299,251.37 | published | Open |
Want the invoice layer? FOI Factory.