# Where your council tax goes in Aberdeenshire

url: https://whereyourmoneygoes.co.uk/council-tax/scotland/aberdeenshire/where-it-goes/
updated: 29 September 2026
licence: Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). Figures: each source's own licence, listed under Sources.
publisher: [Tekstak Ltd](https://tek-stak.co.uk)

# Where your council tax goes in Aberdeenshire



Last updated 29 September 2026.
Figures refresh every night. [How each figure is worked out](/methodology/).





A Band D council tax bill in **Aberdeenshire** is **£1,686.04** for 2026-27, split between Aberdeenshire £1,686.04. Shared out in proportion to what each body spends, the largest single line is education at Aberdeenshire: **£909.83** of the bill. Council tax pays for 14% of the council's own spending; the rest is government grant, business rates and fees.



Figures for the 2026–27 financial year. Source:
[Scottish Government](https://www.gov.scot/publications/council-tax-datasets/).





## Key figures



- £1,686.04Band D bill, 2026-27


As of 6 April 2026
- £1,686.04Goes to Aberdeenshire itself (100%)


As of 6 April 2026
- £909.83Largest line: education


As of 3 February 2026
- 14.2%Of the council's money that comes from council tax, 2024-25


As of 3 February 2026




Source: [Scottish Government](https://www.gov.scot/publications/council-tax-datasets/).






## Who gets your bill


Your council tax band
A B C D E F G H



Figures are for a **Band D** home. Bands A to H pay a fixed fraction of this, set in law.



1686.04



Aberdeenshire 100%



In Scotland the whole bill goes to the council. Police and fire have been funded nationally since 2013, and the water and sewerage charges on the same bill belong to Scottish Water.





## And where does that bit go?



Choose any part of the bill to see how it divides, then keep going as far as the published returns allow. Every level has its own link you can share.





### Where the rest comes from




**Council tax pays for 14.2%** of the money
Aberdeenshire had to spend in 2024-25.


**********



- Council tax 14.2% £170.4m
- Business rates 11.0% £131.6m
- General government grant 39.2% £470.8m
- Government grants for specific services 5.0% £60.5m
- Fees, charges and other income 30.6% £366.8m






Council tax is pooled with the council's other money, not ring-fenced for any service. The split on this page
shares your bill out in proportion to what each body spends; it does not say what any one pound paid for.







- Your bill





### Your bill: £1,686.04


- [Aberdeenshire](#d-council)
£1,686.04

**
Your council · 100.0% of the bill






- [Your bill](#d-bill)
- Aberdeenshire





### Aberdeenshire



£1,686.04 of your bill goes to Aberdeenshire. It is shared out below in proportion to how
Aberdeenshire spent its money in 2024-25, its latest published return.


- [Education](#d-council~education)
£909.83

**
54.0% of this part · £398.0m in 2024-25 · £1,504 per resident; similar councils £1,415 · up 12.3% on 2023-24
- [Adult social care](#d-council~adult-social-care)
£420.67

**
24.9% of this part · £184.0m in 2024-25 · £695 per resident; similar councils £652 · up 10.8% on 2023-24
- Children's social care
£106.30

**
6.3% of this part · £46.5m in 2024-25 · £176 per resident; similar councils £200 · up 10.1% on 2023-24
- [Environment and regulation](#d-council~environment)
£71.85

**
4.3% of this part · £31.4m in 2024-25 · £119 per resident; similar councils £137 · down 4.5% on 2023-24
- [Roads and transport](#d-council~highways-transport)
£58.39

**
3.5% of this part · £25.5m in 2024-25 · £97 per resident; similar councils £79 · up 1.3% on 2023-24
- [Parks, leisure, libraries and culture](#d-council~culture-leisure)
£57.83

**
3.4% of this part · £25.3m in 2024-25 · £96 per resident; similar councils £108 · down 6.6% on 2023-24
- [Running the council](#d-council~central)
£24.21

**
1.4% of this part · £10.6m in 2024-25 · £40 per resident; similar councils £86 · down 27.8% on 2023-24
- [Housing (not council homes)](#d-council~housing)
£19.38

**
1.1% of this part · £8.5m in 2024-25 · £32 per resident; similar councils £51 · down 4.0% on 2023-24
Not council homes: [see the note](#d-council~housing).
- [Planning and development](#d-council~planning-development)
£15.68

**
0.9% of this part · £6.9m in 2024-25 · £26 per resident; similar councils £35 · down 13.5% on 2023-24
- Other services
£1.92

**
0.1% of this part · £838k in 2024-25 · £3.17 per resident; similar councils £0.00 · down 19.6% on 2023-24









**Which councils count as similar**



Medians are across the 10 Scottish councils closest in population: Highland, Aberdeen City, South Lanarkshire, North Lanarkshire, Renfrewshire, Fife, West Lothian, Falkirk, Perth & Kinross, Dundee City. Per-resident figures use ONS mid-year population estimates.






- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Education





### Education



£909.83 of your bill goes to education at Aberdeenshire. Here is how its £398.0m of net spending on it divides in the return.


- Primary schools
£325.81

**
35.8% of this · £142.5m in 2024-25 · £539 per resident; similar councils £511 · up 2.0% on 2023-24
- Secondary schools
£313.36

**
34.4% of this · £137.1m in 2024-25 · £518 per resident; similar councils £518 · up 6.9% on 2023-24
- Special schools and alternative provision
£144.79

**
15.9% of this · £63.3m in 2024-25 · £239 per resident; similar councils £160 · up 7.7% on 2023-24
- Early years and nursery
£119.66

**
13.2% of this · £52.3m in 2024-25 · £198 per resident; similar councils £196 · up 115.3% on 2023-24
- Community learning
£4.57

**
0.5% of this · £2.0m in 2024-25 · £7.55 per resident; similar councils £18 · down 19.0% on 2023-24
- Other education
£1.64

**
0.2% of this · £718k in 2024-25 · £2.71 per resident; similar councils £0.21 · down 21.1% on 2023-24











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Adult social care





### Adult social care



£420.67 of your bill goes to adult social care at Aberdeenshire. Here is how its £184.0m of net spending on it divides in the return.


- Paid to the Integration Joint Board
£420.62

**
100.0% of this · £234.8m in 2024-25 · £887 per resident; similar councils £600 · up 7.5% on 2023-24
- Criminal justice social work
£0.05

**
under 0.1% of this · £26k in 2024-25 · £0.10 per resident; similar councils £2.01











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Environment and regulation





### Environment and regulation



£71.85 of your bill goes to environment and regulation at Aberdeenshire. Here is how its £31.4m of net spending on it divides in the return.


- Waste collection
£27.05

**
37.6% of this · £11.9m in 2024-25 · £45 per resident; similar councils £40 · up 10.2% on 2023-24
- Waste disposal
£23.64

**
32.9% of this · £10.4m in 2024-25 · £39 per resident; similar councils £52 · down 18.5% on 2023-24
- Other environmental services
£8.09

**
11.3% of this · £3.5m in 2024-25 · £13 per resident; similar councils £20 · up 0.3% on 2023-24
- Environmental health, food safety, pest control and licensing
£7.86

**
10.9% of this · £3.4m in 2024-25 · £13 per resident; similar councils £11 · down 2.9% on 2023-24
- Trading standards
£2.73

**
3.8% of this · £1.2m in 2024-25 · £4.53 per resident; similar councils £7.43 · down 5.6% on 2023-24
- Cemeteries and crematoria
£1.27

**
1.8% of this · £557k in 2024-25 · £2.10 per resident; similar councils £1.95 · up 3.0% on 2023-24
- Flood defence, land drainage and coast protection
£1.21

**
1.7% of this · £530k in 2024-25 · £2.00 per resident; similar councils £1.50 · down 8.5% on 2023-24











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Roads and transport





### Roads and transport



£58.39 of your bill goes to roads and transport at Aberdeenshire. Here is how its £25.5m of net spending on it divides in the return.


- Support for bus, rail and other public transport
£19.15

**
32.8% of this · £8.4m in 2024-25 · £32 per resident; similar councils £17 · up 4.3% on 2023-24
- Winter service (gritting)
£16.14

**
27.6% of this · £7.1m in 2024-25 · £27 per resident; similar councils £12 · up 0.6% on 2023-24
- Road and bridge maintenance
£12.48

**
21.4% of this · £5.5m in 2024-25 · £21 per resident; similar councils £25 · down 7.1% on 2023-24
- Street lighting (including energy)
£5.54

**
9.5% of this · £2.4m in 2024-25 · £9.16 per resident; similar councils £13 · up 8.3% on 2023-24
- Traffic management and road safety
£4.49

**
7.7% of this · £2.0m in 2024-25 · £7.42 per resident; similar councils £7.05 · up 8.7% on 2023-24
- Parking
£0.35

**
0.6% of this · £153k in 2024-25 · £0.58 per resident; similar councils £-2.10 · down 12.1% on 2023-24
- Concessionary bus fares
£0.23

**
0.4% of this · £100k in 2024-25 · £0.38 per resident; similar councils £0.39 · up 47.1% on 2023-24











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Parks, leisure, libraries and culture





### Parks, leisure, libraries and culture



£57.83 of your bill goes to parks, leisure, libraries and culture at Aberdeenshire. Here is how its £25.3m of net spending on it divides in the return.


- Sport and leisure
£27.02

**
46.7% of this · £11.8m in 2024-25 · £45 per resident; similar councils £39 · down 8.6% on 2023-24
- Parks and open spaces (including play areas)
£17.35

**
30.0% of this · £7.6m in 2024-25 · £29 per resident; similar councils £30 · down 9.4% on 2023-24
- Libraries
£9.16

**
15.8% of this · £4.0m in 2024-25 · £15 per resident; similar councils £18 · down 2.6% on 2023-24
- Museums, arts, heritage and archives
£3.60

**
6.2% of this · £1.6m in 2024-25 · £5.96 per resident; similar councils £16 · up 17.8% on 2023-24
- Tourism
£0.71

**
1.2% of this · £310k in 2024-25 · £1.17 per resident; similar councils £0.96 · down 1.0% on 2023-24











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Running the council





### Running the council



£24.21 of your bill goes to running the council at Aberdeenshire. Here is how its £10.6m of net spending on it divides in the return.


- Collecting council tax and business rates
£11.23

**
46.4% of this · £5.5m in 2024-25 · £21 per resident; similar councils £7.62 · down 28.8% on 2023-24
- Corporate and democratic core
£7.34

**
30.3% of this · £3.6m in 2024-25 · £14 per resident; similar councils £22 · down 1.7% on 2023-24
- Council tax and rates valuation
£4.18

**
17.3% of this · £2.1m in 2024-25 · £7.75 per resident; similar councils £7.33 · up 1.7% on 2023-24
- Registering births, deaths and marriages
£0.82

**
3.4% of this · £401k in 2024-25 · £1.52 per resident; similar councils £1.02 · down 24.6% on 2023-24
- Elections and electoral registration
£0.64

**
2.7% of this · £315k in 2024-25 · £1.19 per resident; similar councils £2.27 · up 53.7% on 2023-24
- Emergency planning
£0.01

**
under 0.1% of this · £3k in 2024-25 · £0.01 per resident; similar councils £0.56











- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Housing (not council homes)





### Housing (not council homes)



£19.38 of your bill goes to housing (not council homes) at Aberdeenshire. Here is how its £8.5m of net spending on it divides in the return.


- Homelessness and temporary accommodation
£9.35

**
48.2% of this · £4.3m in 2024-25 · £16 per resident; similar councils £19 · down 8.5% on 2023-24
- Other General Fund housing
£5.54

**
28.6% of this · £2.6m in 2024-25 · £9.69 per resident; similar councils £6.41 · up 39.9% on 2023-24
- Housing benefit administration and discretionary payments
£2.98

**
15.4% of this · £1.4m in 2024-25 · £5.22 per resident; similar councils £16 · down 9.1% on 2023-24
- Supporting People and welfare services
£0.69

**
3.6% of this · £322k in 2024-25 · £1.22 per resident; similar councils £8.92 · down 15.0% on 2023-24
- Not itemised in the return
£0.82

**
4.2% of this · £379k in 2024-25 · £1.43 per resident; similar councils £-1.87 · up 356.6% on 2023-24







**Council homes are not in this.** Council housing is paid for through the Housing Revenue Account,
from tenants' rents, and the law keeps it separate from the General Fund that council tax goes into.
Aberdeenshire's Housing Revenue Account took in £72.2m and spent £50.6m in 2024-25.
[What council tax does and doesn't pay for](/what-council-tax-pays-for/#ring-fence).




"Not itemised in the return" is the difference between the service total and the lines the return lists.






- [Your bill](#d-bill)
- [Aberdeenshire](#d-council)
- Planning and development





### Planning and development



£15.68 of your bill goes to planning and development at Aberdeenshire. Here is how its £6.9m of net spending on it divides in the return.


- Environmental initiatives
£5.16

**
32.9% of this · £2.3m in 2024-25 · £8.53 per resident; similar councils £1.89 · up 15.6% on 2023-24
- Economic development and business support
£4.45

**
28.4% of this · £1.9m in 2024-25 · £7.35 per resident; similar councils £22 · down 26.2% on 2023-24
- Planning policy
£2.74

**
17.5% of this · £1.2m in 2024-25 · £4.52 per resident; similar councils £4.21 · up 10.1% on 2023-24
- Planning applications (development management)
£1.74

**
11.1% of this · £762k in 2024-25 · £2.88 per resident; similar councils £1.19 · down 46.0% on 2023-24
- Building control
£1.59

**
10.1% of this · £694k in 2024-25 · £2.62 per resident; similar councils £-0.67 · down 17.2% on 2023-24




















## Parks, street cleaning and roads here



What Aberdeenshire spent, net of income, on the lines readers ask about most. Roads and
street cleaning are also shown per mile of road the council looks after, where it is the highway authority. Gully
cleaning and verge cutting are inside routine maintenance; no return splits them out.





| Line | Net spending | Per resident | Similar councils, per resident | Per mile of road | Change |
| --- | --- | --- | --- | --- | --- |
| Parks and open spaces (including play areas)Details | £7.6m | £29 | £30 | — | down 9.4% on 2023-24 |
| Per resident£29Similar councils, per resident£30Per mile of road—Changedown 9.4% on 2023-24 | | | | | |
| Road and bridge maintenanceDetails | £5.5m | £21 | £25 | £1,441 (similar: £3,551) | down 7.1% on 2023-24 |
| Per resident£21Similar councils, per resident£25Per mile of road£1,441 (similar: £3,551)Changedown 7.1% on 2023-24 | | | | | |
| Winter service (gritting)Details | £7.1m | £27 | £12 | £1,864 (similar: £2,532) | up 0.6% on 2023-24 |
| Per resident£27Similar councils, per resident£12Per mile of road£1,864 (similar: £2,532)Changeup 0.6% on 2023-24 | | | | | |
| Street lighting (including energy)Details | £2.4m | £9.16 | £13 | £640 (similar: £2,887) | up 8.3% on 2023-24 |
| Per resident£9.16Similar councils, per resident£13Per mile of road£640 (similar: £2,887)Changeup 8.3% on 2023-24 | | | | | |





Miles of road: Department for Transport road lengths, 2025; locally managed major roads and all minor roads. More on [what council tax does and doesn't pay for](/what-council-tax-pays-for/#local-environment).





## What it adds up to






| Service | Per resident | Median |
| --- | --- | --- |
| EducationDetails | £1,504 | £1,442 |
| Median£1,442 | | |
| Adult social careDetails | £695 | £707 |
| Median£707 | | |
| Children's social careDetails | £176 | £170 |
| Median£170 | | |
| Environment and regulationDetails | £119 | £139 |
| Median£139 | | |
| Roads and transportDetails | £97 | £88 |
| Median£88 | | |
| Parks, leisure, libraries and cultureDetails | £96 | £115 |
| Median£115 | | |
| Running the councilDetails | £40 | £89 |
| Median£89 | | |
| Housing (not council homes)Details | £32 | £59 |
| Median£59 | | |
| Planning and developmentDetails | £26 | £35 |
| Median£35 | | |
| Other servicesDetails | £3.17 | £-3.59 |
| Median£-3.59 | | |





- Aberdeenshire spent **42.3%** of its gross service spending on its own staff in 2024-25 (median for Scottish councils: 41.9%); the rest went on suppliers, contractors, grants, benefits and other running costs.








## What this data does and doesn't show



- These are each body's own figures, as reported to government in its revenue outturn return. Net spending is after the fees, charges and grants a service brings in.

- Your bill is for 2026-27; it is shared out using the latest published return, which covers an earlier year. The mix of spending changes little from one year to the next, but it does change.

- Council tax is not ring-fenced: this shows your bill in proportion to spending, not what your money bought. Where a precept is set aside for adult social care, it is shown against adult social care.

- No council publishes spending at street or property level, so nothing here says what was spent near you.

- Sub-service lines are the ones the national returns itemise. Councils describe their own budgets differently; their budget books and statements of accounts have more detail.






## Sources



- Scottish Government, [Council Tax by Band](https://www.gov.scot/publications/council-tax-datasets/). Open Government Licence v3.0.
- Scottish Government, [Scottish Local Government Finance Statistics](https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/la-level---net-revenue-expenditure-by-subservice/la-level---net-revenue-expenditure-by-subservice/govscot%3Adocument/Scottish%2BLocal%2BGovernment%2BFinance%2BStatistics%2B%2528SLGFS%2529%2B2024-25%2B-%2BLA%2BLevel%2B-%2BNet%2BRevenue%2BExpenditure%2Bby%2BSubservice%2B-%2B2026-01-09.xlsx), published 3 February 2026. Open Government Licence v3.0.




How the split is worked out, and how the three nations' returns are matched to one list of services, is on the
[methodology page](/methodology/#council-spending). The dataset is on the [data page](/data/#council-spending).
See also [council tax in Aberdeenshire](/council-tax/scotland/aberdeenshire/) and [everything else about Aberdeenshire](/your-area/aberdeenshire/).





## Common questions


What does council tax pay for in Aberdeenshire?
A Band D bill of £1,686.04 is split between Aberdeenshire. In proportion to spending, the largest line is education, £909.83.Is council tax ring-fenced for particular services?
No. Council tax is pooled with grants, business rates and fees. The adult social care precept is the exception: councils raise it for adult social care.





## Sources for this page





| Source | Publisher | Figures as of | Updated | Licence |
| --- | --- | --- | --- | --- |
| [Council Tax Assumptions: Council Tax by Band](https://www.gov.scot/publications/council-tax-datasets/) | Scottish Government | the 2026–27 financial year | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |
| [Scottish Local Government Finance Statistics](https://www.gov.scot/binaries/content/documents/govscot/publications/statistics/2026/02/scottish-local-government-finance-statistics-2024-25/documents/la-level---net-revenue-expenditure-by-subservice/la-level---net-revenue-expenditure-by-subservice/govscot%3Adocument/Scottish%2BLocal%2BGovernment%2BFinance%2BStatistics%2B%2528SLGFS%2529%2B2024-25%2B-%2BLA%2BLevel%2B-%2BNet%2BRevenue%2BExpenditure%2Bby%2BSubservice%2B-%2B2026-01-09.xlsx) | Scottish Government | 3 February 2026 | annual | [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/) |





Each source's figures are used under the licence shown. Our own words, analysis, charts and derived calculations
are ours, under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/).

## Related pages

- [Next in this section: Parking income in Aberdeenshire](https://whereyourmoneygoes.co.uk/parking/aberdeenshire/)
- [Back to Aberdeenshire: your area](https://whereyourmoneygoes.co.uk/your-area/aberdeenshire/)
- [How much is council tax and what does it pay for?](https://whereyourmoneygoes.co.uk/council-tax/)
- [Who is my MP, and what does their office cost?](https://whereyourmoneygoes.co.uk/mps/)
- [Where does my tax money actually go?](https://whereyourmoneygoes.co.uk/for-every-100-pounds-of-tax/)

## More from this publisher

- [UK tax calculators](https://howlongisit.co.uk)

Published by [Tekstak Ltd](https://tek-stak.co.uk). Our words, analysis, charts and derived calculations: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/), credit [Tekstak Ltd](https://tek-stak.co.uk). The figures belong to the publishers listed under Sources and are used under their licences. Figures last updated 29 September 2026.
