Where your money goes
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Where your council tax goes in Fife

Last updated . Figures refresh every night. How each figure is worked out.

A Band D council tax bill in Fife is £1,573.70 for 2026-27, split between Fife £1,573.70. Shared out in proportion to what each body spends, the largest single line is education at Fife: £761.63 of the bill. Council tax pays for 12% 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.

Key figures

  • £1,573.70Band D bill, 2026-27 As of 6 April 2026
  • £1,573.70Goes to Fife itself (100%) As of 6 April 2026
  • £761.63Largest line: education As of 3 February 2026
  • 11.8%Of the council's money that comes from council tax, 2024-25 As of 3 February 2026

Source: Scottish Government.

Who gets your bill

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

Fife 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.

Your bill: £1,573.70

  1. Fife £1,573.70

    Your council · 100.0% of the bill

Fife

£1,573.70 of your bill goes to Fife. It is shared out below in proportion to how Fife spent its money in 2024-25, its latest published return.

  1. Education £761.63

    48.4% of this part · £510.2m in 2024-25 · £1,364 per resident; similar councils £1,456 · up 12.3% on 2023-24

  2. 25.3% of this part · £266.3m in 2024-25 · £712 per resident; similar councils £659 · up 12.3% on 2023-24

  3. Children's social care £118.68

    7.5% of this part · £79.5m in 2024-25 · £213 per resident; similar councils £175 · down 0.3% on 2023-24

  4. 5.4% of this part · £56.5m in 2024-25 · £151 per resident; similar councils £96 · down 0.2% on 2023-24

  5. 4.8% of this part · £50.5m in 2024-25 · £135 per resident; similar councils £133 · up 2.3% on 2023-24

  6. 3.8% of this part · £40.1m in 2024-25 · £107 per resident; similar councils £76 · down 0.6% on 2023-24

  7. 2.0% of this part · £21.1m in 2024-25 · £56 per resident; similar councils £49 · down 3.6% on 2023-24

    Not council homes: see the note.

  8. 1.5% of this part · £15.8m in 2024-25 · £42 per resident; similar councils £64 · up 4.9% on 2023-24

  9. 1.3% of this part · £13.9m in 2024-25 · £37 per resident; similar councils £32 · down 8.2% on 2023-24

  10. Other services £0.49

    under 0.1% of this part · £329k in 2024-25 · £0.88 per resident; similar councils £0.00 · down 76.9% on 2023-24

Which councils count as similar

Medians are across the 10 Scottish councils closest in population: North Lanarkshire, South Lanarkshire, Aberdeenshire, City of Edinburgh, Highland, Aberdeen City, Glasgow City, Renfrewshire, West Lothian, Falkirk. Per-resident figures use ONS mid-year population estimates.

Education

£761.63 of your bill goes to education at Fife. Here is how its £510.2m of net spending on it divides in the return.

  1. Secondary schools £283.68

    37.2% of this · £190.0m in 2024-25 · £508 per resident; similar councils £519 · up 5.7% on 2023-24

  2. Primary schools £283.24

    37.2% of this · £189.7m in 2024-25 · £507 per resident; similar councils £516 · up 1.3% on 2023-24

  3. Early years and nursery £109.82

    14.4% of this · £73.6m in 2024-25 · £197 per resident; similar councils £197 · up 116.0% on 2023-24

  4. Special schools and alternative provision £71.17

    9.3% of this · £47.7m in 2024-25 · £127 per resident; similar councils £156 · up 9.2% on 2023-24

  5. Community learning £13.48

    1.8% of this · £9.0m in 2024-25 · £24 per resident; similar councils £15 · down 4.0% on 2023-24

  6. Other education £0.23

    under 0.1% of this · £157k in 2024-25 · £0.42 per resident; similar councils £0.62 · up 6.1% on 2023-24

Adult social care

£397.58 of your bill goes to adult social care at Fife. Here is how its £266.3m of net spending on it divides in the return.

  1. Paid to the Integration Joint Board £369.48

    92.9% of this · £247.5m in 2024-25 · £662 per resident; similar councils £617 · up 12.4% on 2023-24

  2. Adult social care run by the council directly £26.96

    6.8% of this · £18.1m in 2024-25 · £48 per resident; similar councils £28 · up 36.9% on 2023-24

  3. Criminal justice social work £0.78

    0.2% of this · £525k in 2024-25 · £1.40 per resident; similar councils £2.01 · down 4.7% on 2023-24

  4. Other adult services £0.36

    under 0.1% of this · £242k in 2024-25 · £0.65 per resident; similar councils £3.22 · down 92.3% on 2023-24

Parks, leisure, libraries and culture

£84.29 of your bill goes to parks, leisure, libraries and culture at Fife. Here is how its £56.5m of net spending on it divides in the return.

  1. Sport and leisure £43.07

    51.1% of this · £28.9m in 2024-25 · £77 per resident; similar councils £39 · down 0.6% on 2023-24

  2. Parks and open spaces (including play areas) £20.03

    23.8% of this · £13.4m in 2024-25 · £36 per resident; similar councils £25 · up 2.3% on 2023-24

  3. Libraries £10.43

    12.4% of this · £7.0m in 2024-25 · £19 per resident; similar councils £17 · up 4.4% on 2023-24

  4. Museums, arts, heritage and archives £9.72

    11.5% of this · £6.5m in 2024-25 · £17 per resident; similar councils £15 · up 0.9% on 2023-24

  5. Tourism £1.05

    1.2% of this · £703k in 2024-25 · £1.88 per resident; similar councils £1.60 · down 45.4% on 2023-24

Environment and regulation

£75.37 of your bill goes to environment and regulation at Fife. Here is how its £50.5m of net spending on it divides in the return.

  1. Waste disposal £28.02

    37.2% of this · £18.8m in 2024-25 · £50 per resident; similar councils £52 · up 1.9% on 2023-24

  2. Waste collection £23.00

    30.5% of this · £15.4m in 2024-25 · £41 per resident; similar councils £41 · up 8.4% on 2023-24

  3. Other environmental services £10.91

    14.5% of this · £7.3m in 2024-25 · £20 per resident; similar councils £18 · up 1.0% on 2023-24

  4. Environmental health, food safety, pest control and licensing £5.53

    7.3% of this · £3.7m in 2024-25 · £9.90 per resident; similar councils £10 · up 10.6% on 2023-24

  5. Trading standards £4.76

    6.3% of this · £3.2m in 2024-25 · £8.52 per resident; similar councils £6.97 · down 5.2% on 2023-24

  6. Flood defence, land drainage and coast protection £1.69

    2.2% of this · £1.1m in 2024-25 · £3.02 per resident; similar councils £1.49 · down 6.0% on 2023-24

  7. Cemeteries and crematoria £0.88

    1.2% of this · £588k in 2024-25 · £1.57 per resident; similar councils £2.22 · down 52.1% on 2023-24

  8. Not itemised in the return £0.59

    0.8% of this · £397k in 2024-25 · £1.06 per resident; similar councils £1.62 · up 15.4% on 2023-24

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

Roads and transport

£59.85 of your bill goes to roads and transport at Fife. Here is how its £40.1m of net spending on it divides in the return.

  1. Road and bridge maintenance £22.75

    38.0% of this · £15.5m in 2024-25 · £41 per resident; similar councils £23 · down 5.6% on 2023-24

  2. Support for bus, rail and other public transport £22.50

    37.6% of this · £15.3m in 2024-25 · £41 per resident; similar councils £16 · up 11.1% on 2023-24

  3. Street lighting (including energy) £6.80

    11.4% of this · £4.6m in 2024-25 · £12 per resident; similar councils £15 · down 4.8% on 2023-24

  4. Winter service (gritting) £3.80

    6.3% of this · £2.6m in 2024-25 · £6.92 per resident; similar councils £11 · down 8.9% on 2023-24

  5. Traffic management and road safety £2.98

    5.0% of this · £2.0m in 2024-25 · £5.43 per resident; similar councils £7.99 · up 0.6% on 2023-24

  6. Concessionary bus fares £1.02

    1.7% of this · £697k in 2024-25 · £1.86 per resident; similar councils £0.44 · down 0.6% on 2023-24

Housing (not council homes)

£31.44 of your bill goes to housing (not council homes) at Fife. Here is how its £21.1m of net spending on it divides in the return.

  1. Homelessness and temporary accommodation £10.35

    32.9% of this · £7.0m in 2024-25 · £19 per resident; similar councils £18 · down 20.8% on 2023-24

  2. Housing benefit administration and discretionary payments £9.26

    29.5% of this · £6.2m in 2024-25 · £17 per resident; similar councils £11 · up 13.4% on 2023-24

  3. Private sector housing renewal £5.73

    18.2% of this · £3.8m in 2024-25 · £10 per resident; similar councils £3.02 · up 7.8% on 2023-24

  4. Other General Fund housing £3.27

    10.4% of this · £2.2m in 2024-25 · £5.86 per resident; similar councils £8.50 · up 10.1% on 2023-24

  5. Supporting People and welfare services £2.84

    9.0% of this · £1.9m in 2024-25 · £5.10 per resident; similar councils £7.09 · down 2.4% 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. Fife's Housing Revenue Account took in £147.4m and spent £92.8m in 2024-25. What council tax does and doesn't pay for.

Running the council

£23.64 of your bill goes to running the council at Fife. Here is how its £15.8m of net spending on it divides in the return.

  1. Corporate and democratic core £11.64

    49.2% of this · £8.0m in 2024-25 · £21 per resident; similar councils £20 · down 9.1% on 2023-24

  2. Non-distributed costs (past pensions, unused assets) £4.34

    18.4% of this · £3.0m in 2024-25 · £7.94 per resident; similar councils £9.77 · down 2.3% on 2023-24

  3. Council tax and rates valuation £3.71

    15.7% of this · £2.5m in 2024-25 · £6.80 per resident; similar councils £6.93 · down 1.6% on 2023-24

  4. Registering births, deaths and marriages £1.20

    5.1% of this · £820k in 2024-25 · £2.19 per resident; similar councils £-0.12 · up 10.8% on 2023-24

  5. Elections and electoral registration £1.11

    4.7% of this · £760k in 2024-25 · £2.03 per resident; similar councils £2.19 · up 80.1% on 2023-24

  6. Other central services £0.69

    2.9% of this · £470k in 2024-25 · £1.26 per resident; similar councils £14

  7. Emergency planning £0.61

    2.6% of this · £420k in 2024-25 · £1.12 per resident; similar councils £0.47 · up 16.0% on 2023-24

  8. Collecting council tax and business rates £0.34

    1.5% of this · £235k in 2024-25 · £0.63 per resident; similar councils £7.62 · down 60.2% on 2023-24

Planning and development

£20.73 of your bill goes to planning and development at Fife. Here is how its £13.9m of net spending on it divides in the return.

  1. Economic development and business support £15.49

    74.7% of this · £10.6m in 2024-25 · £28 per resident; similar councils £15 · down 15.9% on 2023-24

  2. Environmental initiatives £2.32

    11.2% of this · £1.6m in 2024-25 · £4.24 per resident; similar councils £1.89 · up 39.2% on 2023-24

  3. Planning policy £1.82

    8.8% of this · £1.2m in 2024-25 · £3.32 per resident; similar councils £4.15 · down 9.4% on 2023-24

  4. Planning applications (development management) £1.09

    5.3% of this · £746k in 2024-25 · £1.99 per resident; similar councils £1.19 · down 21.2% on 2023-24

Parks, street cleaning and roads here

What Fife 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.

Fife, 2024-25
LineNet spendingPer residentSimilar councils, per residentPer mile of roadChange
Parks and open spaces (including play areas)
Details for Parks and open spaces (including play areas)
£13.4m£36£25—up 2.3% on 2023-24
Per resident
£36
Similar councils, per resident
£25
Per mile of road
—
Change
up 2.3% on 2023-24
Road and bridge maintenance
Details for Road and bridge maintenance
£15.5m£41£23£9,209 (similar: £5,610)down 5.6% on 2023-24
Per resident
£41
Similar councils, per resident
£23
Per mile of road
£9,209 (similar: £5,610)
Change
down 5.6% on 2023-24
Winter service (gritting)
Details for Winter service (gritting)
£2.6m£6.92£11£1,537 (similar: £2,334)down 8.9% on 2023-24
Per resident
£6.92
Similar councils, per resident
£11
Per mile of road
£1,537 (similar: £2,334)
Change
down 8.9% on 2023-24
Street lighting (including energy)
Details for Street lighting (including energy)
£4.6m£12£15£2,751 (similar: £3,915)down 4.8% on 2023-24
Per resident
£12
Similar councils, per resident
£15
Per mile of road
£2,751 (similar: £3,915)
Change
down 4.8% 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 it adds up to

Fife: net spending per resident by service, 2024-25, against the median for Scottish councils
ServicePer residentMedian
Education
Details for Education
£1,364£1,454
Median
£1,454
Adult social care
Details for Adult social care
£712£695
Median
£695
Children's social care
Details for Children's social care
£213£170
Median
£170
Parks, leisure, libraries and culture
Details for Parks, leisure, libraries and culture
£151£110
Median
£110
Environment and regulation
Details for Environment and regulation
£135£139
Median
£139
Roads and transport
Details for Roads and transport
£107£88
Median
£88
Housing (not council homes)
Details for Housing (not council homes)
£56£59
Median
£59
Running the council
Details for Running the council
£42£89
Median
£89
Planning and development
Details for Planning and development
£37£34
Median
£34
Other services
Details for Other services
£0.88£-3.59
Median
£-3.59
  • Fife spent 50.3% 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

How the split is worked out, and how the three nations' returns are matched to one list of services, is on the methodology page. The dataset is on the data page. See also council tax in Fife and everything else about Fife.

Common questions

What does council tax pay for in Fife?
A Band D bill of £1,573.70 is split between Fife. In proportion to spending, the largest line is education, £761.63.
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

SourcePublisherFigures as ofUpdatedLicence
Council Tax Assumptions: Council Tax by BandScottish Governmentthe 2026–27 financial yearannualOpen Government Licence v3.0
Scottish Local Government Finance StatisticsScottish Government3 February 2026annualOpen Government Licence v3.0

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.

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