Where your money goes
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Where your council tax goes in Glasgow City

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

A Band D council tax bill in Glasgow City is £1,706.00 for 2026-27, split between Glasgow City £1,706.00. Shared out in proportion to what each body spends, the largest single line is education at Glasgow City: £778.25 of the bill. Council tax pays for 8% 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

  • £1,706.00Band D bill, 2026-27 As of 6 April 2026
  • £1,706.00Goes to Glasgow City itself (100%) As of 6 April 2026
  • £778.25Largest line: education As of 3 February 2026
  • 8.0%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.

Glasgow City 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: £1,706.00

  1. Glasgow City £1,706.00

    Your council · 100.0% of the bill

Glasgow City

£1,706.00 of your bill goes to Glasgow City. It is shared out below in proportion to how Glasgow City spent its money in 2024-25, its latest published return.

  1. Education £778.25

    45.6% of this part · £821.1m in 2024-25 · £1,255 per resident; similar councils £1,456 · up 17.3% on 2023-24

  2. 33.2% of this part · £597.3m in 2024-25 · £913 per resident; similar councils £659 · up 6.5% on 2023-24

  3. 6.4% of this part · £115.5m in 2024-25 · £177 per resident; similar councils £131 · down 4.2% on 2023-24

  4. 6.4% of this part · £114.9m in 2024-25 · £176 per resident; similar councils £96 · down 7.7% on 2023-24

  5. 2.9% of this part · £52.0m in 2024-25 · £79 per resident; similar councils £32 · down 37.1% on 2023-24

  6. 1.8% of this part · £32.3m in 2024-25 · £49 per resident; similar councils £61 · down 90.0% on 2023-24

  7. 1.8% of this part · £31.9m in 2024-25 · £49 per resident; similar councils £51 · down 10.4% on 2023-24

    Not council homes: see the note.

  8. 1.3% of this part · £22.8m in 2024-25 · £35 per resident; similar councils £79 · down 23.9% on 2023-24

  9. Children's social care £11.53

    0.7% of this part · £12.2m in 2024-25 · £19 per resident; similar councils £186 · down 1.1% on 2023-24

Which councils count as similar

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

Education

£778.25 of your bill goes to education at Glasgow City. Here is how its £821.1m of net spending on it divides in the return.

  1. Secondary schools £278.43

    35.8% of this · £293.8m in 2024-25 · £449 per resident; similar councils £519 · up 10.0% on 2023-24

  2. Primary schools £267.28

    34.3% of this · £282.0m in 2024-25 · £431 per resident; similar councils £516 · up 8.4% on 2023-24

  3. Early years and nursery £123.27

    15.8% of this · £130.1m in 2024-25 · £199 per resident; similar councils £196 · up 87.5% on 2023-24

  4. Special schools and alternative provision £94.73

    12.2% of this · £100.0m in 2024-25 · £153 per resident; similar councils £156 · up 13.0% on 2023-24

  5. Community learning £7.27

    0.9% of this · £7.7m in 2024-25 · £12 per resident; similar councils £18 · up 3.4% on 2023-24

  6. Other education £7.25

    0.9% of this · £7.7m in 2024-25 · £12 per resident; similar councils £0.51 · down 0.9% on 2023-24

Adult social care

£566.08 of your bill goes to adult social care at Glasgow City. Here is how its £597.3m of net spending on it divides in the return.

  1. Paid to the Integration Joint Board £541.81

    95.7% of this · £571.7m in 2024-25 · £874 per resident; similar councils £617 · up 8.5% on 2023-24

  2. Adult social care run by the council directly £20.88

    3.7% of this · £22.0m in 2024-25 · £34 per resident; similar councils £28 · down 17.1% on 2023-24

  3. Criminal justice social work £3.33

    0.6% of this · £3.5m in 2024-25 · £5.38 per resident; similar councils £1.67 · down 49.5% on 2023-24

  4. Other adult services £0.06

    under 0.1% of this · £64k in 2024-25 · £0.10 per resident; similar councils £3.22 · down 3.0% on 2023-24

Environment and regulation

£109.45 of your bill goes to environment and regulation at Glasgow City. Here is how its £115.5m of net spending on it divides in the return.

  1. Waste disposal £41.80

    38.2% of this · £44.3m in 2024-25 · £68 per resident; similar councils £50 · down 6.8% on 2023-24

  2. Waste collection £36.81

    33.6% of this · £39.0m in 2024-25 · £60 per resident; similar councils £41 · down 0.4% on 2023-24

  3. Other environmental services £20.46

    18.7% of this · £21.7m in 2024-25 · £33 per resident; similar councils £17 · down 4.9% on 2023-24

  4. Environmental health, food safety, pest control and licensing £4.22

    3.9% of this · £4.5m in 2024-25 · £6.84 per resident; similar councils £11 · down 21.4% on 2023-24

  5. Trading standards £4.05

    3.7% of this · £4.3m in 2024-25 · £6.56 per resident; similar councils £7.43 · down 6.2% on 2023-24

  6. Flood defence, land drainage and coast protection £0.45

    0.4% of this · £476k in 2024-25 · £0.73 per resident; similar councils £1.70 · up 17.8% on 2023-24

  7. Not itemised in the return £1.67

    1.5% of this · £1.8m in 2024-25 · £2.70 per resident; similar councils £1.11 · up 35.5% on 2023-24

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

Parks, leisure, libraries and culture

£108.91 of your bill goes to parks, leisure, libraries and culture at Glasgow City. Here is how its £114.9m of net spending on it divides in the return.

  1. Museums, arts, heritage and archives £36.95

    33.9% of this · £39.0m in 2024-25 · £60 per resident; similar councils £15 · up 18.2% on 2023-24

  2. Sport and leisure £34.77

    31.9% of this · £36.7m in 2024-25 · £56 per resident; similar councils £39 · down 24.3% on 2023-24

  3. Libraries £16.83

    15.4% of this · £17.8m in 2024-25 · £27 per resident; similar councils £17 · down 4.5% on 2023-24

  4. Parks and open spaces (including play areas) £16.51

    15.2% of this · £17.4m in 2024-25 · £27 per resident; similar councils £25 · down 16.2% on 2023-24

  5. Tourism £3.87

    3.6% of this · £4.1m in 2024-25 · £6.24 per resident; similar councils £1.53 · up 11.3% on 2023-24

Planning and development

£49.29 of your bill goes to planning and development at Glasgow City. Here is how its £52.0m of net spending on it divides in the return.

  1. Economic development and business support £43.76

    88.8% of this · £51.6m in 2024-25 · £79 per resident; similar councils £15 · down 34.9% on 2023-24

  2. Planning policy £3.86

    7.8% of this · £4.6m in 2024-25 · £6.96 per resident; similar councils £3.55 · up 5.1% on 2023-24

  3. Environmental initiatives £1.67

    3.4% of this · £2.0m in 2024-25 · £3.00 per resident; similar councils £1.89 · down 1.3% on 2023-24

Running the council

£30.63 of your bill goes to running the council at Glasgow City. Here is how its £32.3m of net spending on it divides in the return.

  1. Non-distributed costs (past pensions, unused assets) £8.58

    28.0% of this · £9.1m in 2024-25 · £14 per resident; similar councils £8.71 · down 57.1% on 2023-24

  2. Corporate and democratic core £7.86

    25.7% of this · £8.3m in 2024-25 · £13 per resident; similar councils £21 · down 7.4% on 2023-24

  3. Other central services £7.42

    24.2% of this · £7.9m in 2024-25 · £12 per resident; similar councils £13 · down 97.2% on 2023-24

  4. Collecting council tax and business rates £3.26

    10.6% of this · £3.5m in 2024-25 · £5.29 per resident; similar councils £7.62 · up 22.9% on 2023-24

  5. Council tax and rates valuation £2.19

    7.1% of this · £2.3m in 2024-25 · £3.55 per resident; similar councils £7.26 · down 15.5% on 2023-24

  6. Elections and electoral registration £1.32

    4.3% of this · £1.4m in 2024-25 · £2.14 per resident; similar councils £2.14 · down 7.4% on 2023-24

Housing (not council homes)

£30.23 of your bill goes to housing (not council homes) at Glasgow City. Here is how its £31.9m of net spending on it divides in the return.

  1. Housing benefit administration and discretionary payments £19.29

    63.8% of this · £43.0m in 2024-25 · £66 per resident; similar councils £11 · up 57.2% on 2023-24

  2. Other General Fund housing £8.32

    27.5% of this · £18.5m in 2024-25 · £28 per resident; similar councils £7.39 · down 39.3% on 2023-24

  3. Private sector housing renewal £2.61

    8.6% of this · £5.8m in 2024-25 · £8.87 per resident; similar councils £3.02 · up 530.0% on 2023-24

  4. Supporting People and welfare services £0.01

    under 0.1% of this · £33k in 2024-25 · £0.05 per resident; similar councils £7.28 · up 32.0% 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. Glasgow City reported no Housing Revenue Account for 2024-25: it has no council homes of its own, or they were transferred to a housing association. What council tax does and doesn't pay for.

Roads and transport

£21.62 of your bill goes to roads and transport at Glasgow City. Here is how its £22.8m of net spending on it divides in the return.

  1. Road and bridge maintenance £7.86

    36.3% of this · £16.8m in 2024-25 · £26 per resident; similar councils £25 · up 19.7% on 2023-24

  2. Street lighting (including energy) £6.24

    28.9% of this · £13.3m in 2024-25 · £20 per resident; similar councils £13 · down 6.3% on 2023-24

  3. Support for bus, rail and other public transport £3.34

    15.5% of this · £7.1m in 2024-25 · £11 per resident; similar councils £17 · down 4.4% on 2023-24

  4. Traffic management and road safety £2.62

    12.1% of this · £5.6m in 2024-25 · £8.55 per resident; similar councils £7.33 · down 25.8% on 2023-24

  5. Winter service (gritting) £1.16

    5.4% of this · £2.5m in 2024-25 · £3.80 per resident; similar councils £11 · up 62.2% on 2023-24

  6. Concessionary bus fares £0.39

    1.8% of this · £842k in 2024-25 · £1.29 per resident; similar councils £0.44 · down 1.3% on 2023-24

Parks, street cleaning and roads here

What Glasgow City 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.

Glasgow City, 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)
£17.4m£27£25—down 16.2% on 2023-24
Per resident
£27
Similar councils, per resident
£25
Per mile of road
—
Change
down 16.2% on 2023-24
Road and bridge maintenance
Details for Road and bridge maintenance
£16.8m£26£25£14,399 (similar: £5,610)up 19.7% on 2023-24
Per resident
£26
Similar councils, per resident
£25
Per mile of road
£14,399 (similar: £5,610)
Change
up 19.7% on 2023-24
Winter service (gritting)
Details for Winter service (gritting)
£2.5m£3.80£11£2,132 (similar: £2,334)up 62.2% on 2023-24
Per resident
£3.80
Similar councils, per resident
£11
Per mile of road
£2,132 (similar: £2,334)
Change
up 62.2% on 2023-24
Street lighting (including energy)
Details for Street lighting (including energy)
£13.3m£20£13£11,437 (similar: £3,266)down 6.3% on 2023-24
Per resident
£20
Similar councils, per resident
£13
Per mile of road
£11,437 (similar: £3,266)
Change
down 6.3% 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 it adds up to

Glasgow City: net spending per resident by service, 2024-25, against the median for Scottish councils
ServicePer residentMedian
Education
Details for Education
£1,255£1,454
Median
£1,454
Adult social care
Details for Adult social care
£913£695
Median
£695
Environment and regulation
Details for Environment and regulation
£177£135
Median
£135
Parks, leisure, libraries and culture
Details for Parks, leisure, libraries and culture
£176£110
Median
£110
Planning and development
Details for Planning and development
£79£34
Median
£34
Running the council
Details for Running the council
£49£89
Median
£89
Housing (not council homes)
Details for Housing (not council homes)
£49£59
Median
£59
Roads and transport
Details for Roads and transport
£35£89
Median
£89
Children's social care
Details for Children's social care
£19£174
Median
£174
  • Glasgow City spent 30.7% of its gross service spending on its own staff in 2024-25 (median for Scottish councils: 42.2%); 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 Glasgow City and everything else about Glasgow City.

Common questions

What does council tax pay for in Glasgow City?
A Band D bill of £1,706.00 is split between Glasgow City. In proportion to spending, the largest line is education, £778.25.
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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