# Where your council tax goes in Moray url: https://whereyourmoneygoes.co.uk/council-tax/scotland/moray/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 Moray Last updated 29 September 2026. Figures refresh every night. [How each figure is worked out](/methodology/). A Band D council tax bill in **Moray** is **£1,731.14** for 2026-27, split between Moray £1,731.14. Shared out in proportion to what each body spends, the largest single line is education at Moray: **£884.36** 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](https://www.gov.scot/publications/council-tax-datasets/). ## Key figures - £1,731.14Band D bill, 2026-27 As of 6 April 2026 - £1,731.14Goes to Moray itself (100%) As of 6 April 2026 - £884.36Largest line: education As of 3 February 2026 - 12.2%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. 1731.14 Moray 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 12.2%** of the money Moray had to spend in 2024-25. ********** - Council tax 12.2% £52.6m - Business rates 15.6% £67.2m - General government grant 36.9% £158.4m - Government grants for specific services 7.1% £30.4m - Fees, charges and other income 28.2% £121.3m 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: £1,731.14 - [Moray](#d-council) £1,731.14 ** Your council · 100.0% of the bill - [Your bill](#d-bill) - Moray ### Moray £1,731.14 of your bill goes to Moray. It is shared out below in proportion to how Moray spent its money in 2024-25, its latest published return. - [Education](#d-council~education) £884.36 ** 51.1% of this part · £134.8m in 2024-25 · £1,423 per resident; similar councils £1,550 · up 10.9% on 2023-24 - [Adult social care](#d-council~adult-social-care) £466.50 ** 26.9% of this part · £71.1m in 2024-25 · £751 per resident; similar councils £723 · up 6.1% on 2023-24 - Children's social care £141.58 ** 8.2% of this part · £21.6m in 2024-25 · £228 per resident; similar councils £32 · up 5.7% on 2023-24 - [Environment and regulation](#d-council~environment) £71.45 ** 4.1% of this part · £10.9m in 2024-25 · £115 per resident; similar councils £128 · down 1.1% on 2023-24 - [Roads and transport](#d-council~highways-transport) £56.62 ** 3.3% of this part · £8.6m in 2024-25 · £91 per resident; similar councils £83 · up 2.3% on 2023-24 - [Parks, leisure, libraries and culture](#d-council~culture-leisure) £48.55 ** 2.8% of this part · £7.4m in 2024-25 · £78 per resident; similar councils £110 · down 6.1% on 2023-24 - [Running the council](#d-council~central) £48.13 ** 2.8% of this part · £7.3m in 2024-25 · £77 per resident; similar councils £84 · up 5.9% on 2023-24 - [Housing (not council homes)](#d-council~housing) £13.95 ** 0.8% of this part · £2.1m in 2024-25 · £22 per resident; similar councils £62 · down 3.8% on 2023-24 Not council homes: [see the note](#d-council~housing). Planning and development brought in £575k more than it cost; Other services brought in £78k more than it cost in 2024-25, so they take no share of your bill. **Which councils count as similar** Medians are across the 10 Scottish councils closest in population: Stirling, East Renfrewshire, Midlothian, West Dunbartonshire, Argyll & Bute, East Dunbartonshire, South Ayrshire, Inverclyde, Angus, East Lothian. Per-resident figures use ONS mid-year population estimates. - [Your bill](#d-bill) - [Moray](#d-council) - Education ### Education £884.36 of your bill goes to education at Moray. Here is how its £134.8m of net spending on it divides in the return. - Secondary schools £315.04 ** 35.6% of this · £48.0m in 2024-25 · £507 per resident; similar councils £535 · up 3.3% on 2023-24 - Primary schools £310.49 ** 35.1% of this · £47.3m in 2024-25 · £500 per resident; similar councils £571 · up 4.2% on 2023-24 - Special schools and alternative provision £140.23 ** 15.9% of this · £21.4m in 2024-25 · £226 per resident; similar councils £163 · no change on 2023-24 - Early years and nursery £107.44 ** 12.1% of this · £16.4m in 2024-25 · £173 per resident; similar councils £203 · up 147.2% on 2023-24 - Community learning £11.17 ** 1.3% of this · £1.7m in 2024-25 · £18 per resident; similar councils £15 · up 4.4% on 2023-24 - [Your bill](#d-bill) - [Moray](#d-council) - Adult social care ### Adult social care £466.50 of your bill goes to adult social care at Moray. Here is how its £71.1m of net spending on it divides in the return. - Paid to the Integration Joint Board £464.01 ** 99.5% of this · £87.2m in 2024-25 · £921 per resident; similar councils £713 · up 1.2% on 2023-24 - Other adult services £2.20 ** 0.5% of this · £414k in 2024-25 · £4.37 per resident; similar councils £0.93 · down 5.7% on 2023-24 - Criminal justice social work £0.29 ** under 0.1% of this · £54k in 2024-25 · £0.57 per resident; similar councils £0.31 · down 68.2% on 2023-24 - [Your bill](#d-bill) - [Moray](#d-council) - Environment and regulation ### Environment and regulation £71.45 of your bill goes to environment and regulation at Moray. Here is how its £10.9m of net spending on it divides in the return. - Waste disposal £33.84 ** 47.4% of this · £5.2m in 2024-25 · £55 per resident; similar councils £52 · up 1.6% on 2023-24 - Waste collection £12.42 ** 17.4% of this · £1.9m in 2024-25 · £20 per resident; similar councils £37 · down 10.5% on 2023-24 - Environmental health, food safety, pest control and licensing £11.14 ** 15.6% of this · £1.7m in 2024-25 · £18 per resident; similar councils £14 · up 1.6% on 2023-24 - Other environmental services £5.20 ** 7.3% of this · £795k in 2024-25 · £8.39 per resident; similar councils £18 · down 3.0% on 2023-24 - Flood defence, land drainage and coast protection £5.14 ** 7.2% of this · £786k in 2024-25 · £8.30 per resident; similar councils £0.88 · down 7.1% on 2023-24 - Trading standards £3.53 ** 4.9% of this · £539k in 2024-25 · £5.69 per resident; similar councils £5.86 · down 4.3% on 2023-24 - Cemeteries and crematoria £0.19 ** 0.3% of this · £29k in 2024-25 · £0.31 per resident; similar councils £0.01 - [Your bill](#d-bill) - [Moray](#d-council) - Roads and transport ### Roads and transport £56.62 of your bill goes to roads and transport at Moray. Here is how its £8.6m of net spending on it divides in the return. - Road and bridge maintenance £22.43 ** 39.6% of this · £3.6m in 2024-25 · £38 per resident; similar councils £36 · up 14.4% on 2023-24 - Winter service (gritting) £15.03 ** 26.5% of this · £2.4m in 2024-25 · £25 per resident; similar councils £9.77 · down 3.2% on 2023-24 - Traffic management and road safety £7.33 ** 13.0% of this · £1.2m in 2024-25 · £12 per resident; similar councils £7.34 · down 11.6% on 2023-24 - Street lighting (including energy) £4.63 ** 8.2% of this · £738k in 2024-25 · £7.79 per resident; similar councils £14 · down 3.7% on 2023-24 - Support for bus, rail and other public transport £3.74 ** 6.6% of this · £596k in 2024-25 · £6.29 per resident; similar councils £17 · down 2.1% on 2023-24 - Other transport (airports, harbours, tolls) £3.45 ** 6.1% of this · £549k in 2024-25 · £5.80 per resident; similar councils £0.00 · up 20.7% on 2023-24 - [Your bill](#d-bill) - [Moray](#d-council) - Parks, leisure, libraries and culture ### Parks, leisure, libraries and culture £48.55 of your bill goes to parks, leisure, libraries and culture at Moray. Here is how its £7.4m of net spending on it divides in the return. - Libraries £19.07 ** 39.3% of this · £2.9m in 2024-25 · £31 per resident; similar councils £21 · up 2.1% on 2023-24 - Sport and leisure £16.34 ** 33.6% of this · £2.5m in 2024-25 · £26 per resident; similar councils £44 · down 13.8% on 2023-24 - Parks and open spaces (including play areas) £12.59 ** 25.9% of this · £1.9m in 2024-25 · £20 per resident; similar councils £32 · down 7.0% on 2023-24 - Museums, arts, heritage and archives £0.56 ** 1.1% of this · £85k in 2024-25 · £0.90 per resident; similar councils £9.39 · down 3.4% on 2023-24 - [Your bill](#d-bill) - [Moray](#d-council) - Running the council ### Running the council £48.13 of your bill goes to running the council at Moray. Here is how its £7.3m of net spending on it divides in the return. - Corporate and democratic core £20.25 ** 42.1% of this · £3.1m in 2024-25 · £33 per resident; similar councils £28 · up 11.0% on 2023-24 - Non-distributed costs (past pensions, unused assets) £11.92 ** 24.8% of this · £1.8m in 2024-25 · £19 per resident; similar councils £13 · up 62.1% on 2023-24 - Collecting council tax and business rates £6.80 ** 14.1% of this · £1.0m in 2024-25 · £11 per resident; similar councils £9.50 · down 19.8% on 2023-24 - Council tax and rates valuation £4.49 ** 9.3% of this · £685k in 2024-25 · £7.23 per resident; similar councils £5.94 · down 3.2% on 2023-24 - Elections and electoral registration £1.17 ** 2.4% of this · £178k in 2024-25 · £1.88 per resident; similar councils £2.38 · up 49.6% on 2023-24 - Registering births, deaths and marriages £1.01 ** 2.1% of this · £154k in 2024-25 · £1.63 per resident; similar councils £0.66 · down 25.6% on 2023-24 - Emergency planning £0.51 ** 1.1% of this · £78k in 2024-25 · £0.82 per resident; similar councils £0.64 - Not itemised in the return £1.99 ** 4.1% of this · £303k in 2024-25 · £3.20 per resident; similar councils £2.92 · down 33.4% on 2023-24 "Not itemised in the return" is the difference between the service total and the lines the return lists. - [Your bill](#d-bill) - [Moray](#d-council) - Housing (not council homes) ### Housing (not council homes) £13.95 of your bill goes to housing (not council homes) at Moray. Here is how its £2.1m of net spending on it divides in the return. - Housing benefit administration and discretionary payments £5.98 ** 42.9% of this · £1.2m in 2024-25 · £12 per resident; similar councils £17 · down 7.1% on 2023-24 - Homelessness and temporary accommodation £4.10 ** 29.4% of this · £801k in 2024-25 · £8.46 per resident; similar councils £18 · down 29.1% on 2023-24 - Private sector housing renewal £2.09 ** 15.0% of this · £409k in 2024-25 · £4.32 per resident; similar councils £1.13 · up 21.7% on 2023-24 - Other General Fund housing £1.77 ** 12.7% of this · £345k in 2024-25 · £3.64 per resident; similar councils £13 · up 208.0% 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. Moray's Housing Revenue Account took in £25.6m and spent £17.5m in 2024-25. [What council tax does and doesn't pay for](/what-council-tax-pays-for/#ring-fence). ## Parks, street cleaning and roads here What Moray 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 | £1.9m | £20 | £32 | — | down 7.0% on 2023-24 | | Per resident£20Similar councils, per resident£32Per mile of road—Changedown 7.0% on 2023-24 | | | | | | | Road and bridge maintenanceDetails | £3.6m | £38 | £36 | £3,409 (similar: £5,365) | up 14.4% on 2023-24 | | Per resident£38Similar councils, per resident£36Per mile of road£3,409 (similar: £5,365)Changeup 14.4% on 2023-24 | | | | | | | Winter service (gritting)Details | £2.4m | £25 | £9.77 | £2,284 (similar: £2,044) | down 3.2% on 2023-24 | | Per resident£25Similar councils, per resident£9.77Per mile of road£2,284 (similar: £2,044)Changedown 3.2% on 2023-24 | | | | | | | Street lighting (including energy)Details | £738k | £7.79 | £14 | £704 (similar: £2,940) | down 3.7% on 2023-24 | | Per resident£7.79Similar councils, per resident£14Per mile of road£704 (similar: £2,940)Changedown 3.7% 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 | £1,423 | £1,454 | | Median£1,454 | | | | Adult social careDetails | £751 | £695 | | Median£695 | | | | Children's social careDetails | £228 | £170 | | Median£170 | | | | Environment and regulationDetails | £115 | £139 | | Median£139 | | | | Roads and transportDetails | £91 | £88 | | Median£88 | | | | Parks, leisure, libraries and cultureDetails | £78 | £115 | | Median£115 | | | | Running the councilDetails | £77 | £89 | | Median£89 | | | | Housing (not council homes)Details | £22 | £59 | | Median£59 | | | | Other servicesDetails | £-0.82 | £-3.42 | | Median£-3.42 | | | | Planning and developmentDetails | £-6.07 | £35 | | Median£35 | | | - Moray spent **39.7%** 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 - 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 Moray](/council-tax/scotland/moray/) and [everything else about Moray](/your-area/moray/). ## Common questions What does council tax pay for in Moray? A Band D bill of £1,731.14 is split between Moray. In proportion to spending, the largest line is education, £884.36.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 Moray](https://whereyourmoneygoes.co.uk/parking/moray/) - [Back to Moray: your area](https://whereyourmoneygoes.co.uk/your-area/moray/) - [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.