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Scottish Statutory Instruments

2026 No. 118

LOCAL GOVERNMENT

The Local Government Finance (Scotland) Order 2026

Made

3rd March 2026

Coming into force

4th March 2026

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(1) 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 section 2(3) of that schedule(2), 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 2026 and comes into force on the day after the day on which it is made.

Revenue support grant for 2026-2027

1. —(1) The local authorities to which revenue support grant is payable in respect of the financial year 2026-2027 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 2026-2027 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 2026-2027

1. —(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 2026-2027 is £3,474,000,000.

(2) The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2026-2027 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 2026-2027 is the amount set out in column 3 of that schedule opposite the name of that local authority.

Revenue support grant for 2025-2026 – redetermination

1. —(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 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 2025-2026 is the amount set out in column 2 of that schedule opposite the name of that local authority.

Revocations

1. Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2025(3) are revoked.

IVAN McKEE

Authorised to sign by the Scottish Ministers

St Andrew's House

Edinburgh

3rd March 2026

Schedules

Articles 2 and 3

Schedule 1 REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2026-2027

| Column 1

Local authority | Column 2

Amount of revenue support grant £m | Column 3

Amount of non-domestic rate income £m |
| --- | --- | --- |
| Aberdeen City | 294.572 | 230.406 |
| Aberdeenshire | 504.977 | 148.238 |
| Angus | 269.817 | 34.651 |
| Argyll & Bute | 219.244 | 53.618 |
| Clackmannanshire | 126.573 | 16.470 |
| Dumfries & Galloway | 348.177 | 72.290 |
| Dundee City | 348.256 | 72.776 |
| East Ayrshire | 305.610 | 36.239 |
| East Dunbartonshire | 263.185 | 28.193 |
| East Lothian | 204.991 | 69.068 |
| East Renfrewshire | 258.201 | 18.188 |
| Edinburgh, City of | 692.129 | 435.069 |
| Eilean Siar | 112.736 | 10.864 |
| Falkirk | 329.643 | 78.723 |
| Fife | 794.559 | 187.332 |
| Glasgow City | 1,340.488 | 443.947 |
| Highland | 460.032 | 196.440 |
| Inverclyde | 211.465 | 23.539 |
| Midlothian | 213.555 | 41.135 |
| Moray | 177.077 | 66.412 |
| North Ayrshire | 349.916 | 47.344 |
| North Lanarkshire | 807.745 | 140.573 |
| Orkney Islands | 105.550 | 14.090 |
| Perth & Kinross | 314.174 | 71.661 |
| Renfrewshire | 370.340 | 114.866 |
| Scottish Borders | 261.909 | 47.921 |
| Shetland Islands | 94.612 | 32.626 |
| South Ayrshire | 252.142 | 56.618 |
| South Lanarkshire | 434.876 | 427.417 |
| Stirling | 198.895 | 48.169 |
| West Dunbartonshire | 167.245 | 99.984 |
| West Lothian | 381.648 | 109.133 |
| Scotland Total | 11,214.339 | 3,474.000 |
Article 4

Schedule 2 REVENUE SUPPORT GRANT 2025-2026

| Column 1

Local authority | Column 2

Amount of revenue support grant £m |
| --- | --- |
| Aberdeen City | 315.983 |
| Aberdeenshire | 509.749 |
| Angus | 268.556 |
| Argyll & Bute | 224.708 |
| Clackmannanshire | 120.224 |
| Dumfries & Galloway | 345.960 |
| Dundee City | 341.777 |
| East Ayrshire | 300.364 |
| East Dunbartonshire | 261.366 |
| East Lothian | 207.882 |
| East Renfrewshire | 258.132 |
| Edinburgh, City of | 696.687 |
| Eilean Siar | 111.323 |
| Falkirk | 318.509 |
| Fife | 777.681 |
| Glasgow City | 1,335.185 |
| Highland | 473.902 |
| Inverclyde | 208.950 |
| Midlothian | 211.080 |
| Moray | 179.808 |
| North Ayrshire | 343.538 |
| North Lanarkshire | 760.461 |
| Orkney Islands | 105.898 |
| Perth & Kinross | 313.235 |
| Renfrewshire | 359.806 |
| Scottish Borders | 259.766 |
| Shetland Islands | 96.103 |
| South Ayrshire | 252.361 |
| South Lanarkshire | 452.333 |
| Stirling | 197.222 |
| West Dunbartonshire | 176.208 |
| West Lothian | 379.442 |
| Scotland Total | 11,164.199 |

Explanatory Note

(This note is not part of the Order)

This Order—

(a) determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2026-2027 (article 2 and schedule 1),

(b) determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),

(c) redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2025-2026 (article 4 and schedule 2), and

(d) makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2025, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2025-2026 (article 5).

(1) 1992 c. 14. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46). The requirement to obtain Treasury consent was removed by section 55 of that Act.

(2) Paragraph 2(3) has been modified by section 118(2) of the Scotland Act 1998 (c. 46) and paragraph 6 of schedule 3 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).

(3) S.S.I. 2025/60.

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