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Where your council tax goes in Moray
Last updated . Figures refresh every night. How each figure is worked out.
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.
Key figures
- £1,731.14Band D bill, 2026-27
- £1,731.14Goes to Moray itself (100%)
- £884.36Largest line: education
- 12.2%Of the council's money that comes from council tax, 2024-25
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.
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: £1,731.14
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Moray £1,731.14
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.
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Education £884.36
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Adult social care £466.50
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Children's social care £141.58
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Environment and regulation £71.45
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Roads and transport £56.62
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Running the council £48.13
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Housing (not council homes) £13.95
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.
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.
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Secondary schools £315.04
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Primary schools £310.49
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Special schools and alternative provision £140.23
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Early years and nursery £107.44
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Community learning £11.17
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.
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Paid to the Integration Joint Board £464.01
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Other adult services £2.20
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Criminal justice social work £0.29
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.
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Waste disposal £33.84
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Waste collection £12.42
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Environmental health, food safety, pest control and licensing £11.14
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Other environmental services £5.20
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Flood defence, land drainage and coast protection £5.14
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Trading standards £3.53
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Cemeteries and crematoria £0.19
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.
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Road and bridge maintenance £22.43
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Winter service (gritting) £15.03
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Traffic management and road safety £7.33
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Street lighting (including energy) £4.63
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Support for bus, rail and other public transport £3.74
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Other transport (airports, harbours, tolls) £3.45
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.
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Libraries £19.07
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Sport and leisure £16.34
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Parks and open spaces (including play areas) £12.59
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Museums, arts, heritage and archives £0.56
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.
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Corporate and democratic core £20.25
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Non-distributed costs (past pensions, unused assets) £11.92
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Collecting council tax and business rates £6.80
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Council tax and rates valuation £4.49
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Elections and electoral registration £1.17
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Registering births, deaths and marriages £1.01
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Emergency planning £0.51
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Not itemised in the return £1.99
"Not itemised in the return" is the difference between the service total and the lines the return lists.
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.
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Housing benefit administration and discretionary payments £5.98
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Homelessness and temporary accommodation £4.10
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Private sector housing renewal £2.09
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Other General Fund housing £1.77
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.
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 for Parks and open spaces (including play areas) | £1.9m | £20 | £32 | — | down 7.0% on 2023-24 |
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Road and bridge maintenanceDetails for Road and bridge maintenance | £3.6m | £38 | £36 | £3,409 (similar: £5,365) | up 14.4% on 2023-24 |
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Winter service (gritting)Details for Winter service (gritting) | £2.4m | £25 | £9.77 | £2,284 (similar: £2,044) | down 3.2% on 2023-24 |
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Street lighting (including energy)Details for Street lighting (including energy) | £738k | £7.79 | £14 | £704 (similar: £2,940) | down 3.7% on 2023-24 |
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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
| Service | Per resident | Median |
|---|---|---|
EducationDetails for Education | £1,423 | £1,454 |
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Adult social careDetails for Adult social care | £751 | £695 |
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Children's social careDetails for Children's social care | £228 | £170 |
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Environment and regulationDetails for Environment and regulation | £115 | £139 |
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Roads and transportDetails for Roads and transport | £91 | £88 |
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Parks, leisure, libraries and cultureDetails for Parks, leisure, libraries and culture | £78 | £115 |
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Running the councilDetails for Running the council | £77 | £89 |
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Housing (not council homes)Details for Housing (not council homes) | £22 | £59 |
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Other servicesDetails for Other services | £-0.82 | £-3.42 |
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Planning and developmentDetails for Planning and development | £-6.07 | £35 |
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- 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. Open Government Licence v3.0.
- Scottish Government, Scottish Local Government Finance Statistics, 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. The dataset is on the data page. See also council tax in Moray and everything else about 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 | Scottish Government | the 2026–27 financial year | annual | Open Government Licence v3.0 |
| Scottish Local Government Finance Statistics | Scottish Government | 3 February 2026 | annual | Open 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.