# Where your council tax goes in Na h-Eileanan Siar url: https://whereyourmoneygoes.co.uk/council-tax/scotland/na-h-eileanan-siar/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 Na h-Eileanan Siar Last updated 29 September 2026. Figures refresh every night. [How each figure is worked out](/methodology/). A Band D council tax bill in **Na h-Eileanan Siar** is **£1,505.50** for 2026-27, split between Na h-Eileanan Siar £1,505.50. Shared out in proportion to what each body spends, the largest single line is education at Na h-Eileanan Siar: **£731.34** of the bill. Council tax pays for 7% 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 - £1,505.50Band D bill, 2026-27 As of 6 April 2026 - £1,505.50Goes to Na h-Eileanan Siar itself (100%) As of 6 April 2026 - £731.34Largest line: education As of 3 February 2026 - 7.3%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. 1505.50 Na h-Eileanan Siar 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 7.3%** of the money Na h-Eileanan Siar had to spend in 2024-25. ********** - Council tax 7.3% £14.7m - Business rates 4.8% £9.7m - General government grant 52.7% £106.2m - Government grants for specific services 10.1% £20.3m - Fees, charges and other income 25.2% £50.7m 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: £1,505.50 - [Na h-Eileanan Siar](#d-council) £1,505.50 ** Your council · 100.0% of the bill - [Your bill](#d-bill) - Na h-Eileanan Siar ### Na h-Eileanan Siar £1,505.50 of your bill goes to Na h-Eileanan Siar. It is shared out below in proportion to how Na h-Eileanan Siar spent its money in 2024-25, its latest published return. - [Education](#d-council~education) £731.34 ** 48.6% of this part · £57.0m in 2024-25 · £2,211 per resident; similar councils £1,600 · up 8.4% on 2023-24 - [Adult social care](#d-council~adult-social-care) £368.78 ** 24.5% of this part · £28.7m in 2024-25 · £1,115 per resident; similar councils £777 · up 6.6% on 2023-24 - [Roads and transport](#d-council~highways-transport) £102.32 ** 6.8% of this part · £8.0m in 2024-25 · £309 per resident; similar councils £90 · down 5.6% on 2023-24 - [Environment and regulation](#d-council~environment) £85.91 ** 5.7% of this part · £6.7m in 2024-25 · £260 per resident; similar councils £128 · up 4.7% on 2023-24 - [Running the council](#d-council~central) £72.66 ** 4.8% of this part · £5.7m in 2024-25 · £220 per resident; similar councils £111 · up 10.6% on 2023-24 - Children's social care £55.47 ** 3.7% of this part · £4.3m in 2024-25 · £168 per resident; similar councils £107 · up 2.3% on 2023-24 - [Parks, leisure, libraries and culture](#d-council~culture-leisure) £50.45 ** 3.4% of this part · £3.9m in 2024-25 · £153 per resident; similar councils £110 · down 7.0% on 2023-24 - [Housing (not council homes)](#d-council~housing) £38.56 ** 2.6% of this part · £3.0m in 2024-25 · £117 per resident; similar councils £69 · up 9.4% on 2023-24 Not council homes: [see the note](#d-council~housing). Planning and development brought in £170k more than it cost; Other services brought in £164k 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: Shetland Islands, Orkney Islands, Clackmannanshire, Inverclyde, Argyll & Bute, West Dunbartonshire, Stirling, Moray, East Renfrewshire, Midlothian. Per-resident figures use ONS mid-year population estimates. - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Education ### Education £731.34 of your bill goes to education at Na h-Eileanan Siar. Here is how its £57.0m of net spending on it divides in the return. - Primary schools £280.09 ** 38.3% of this · £21.8m in 2024-25 · £847 per resident; similar councils £593 · up 3.3% on 2023-24 - Secondary schools £271.42 ** 37.1% of this · £21.1m in 2024-25 · £821 per resident; similar councils £586 · up 2.5% on 2023-24 - Early years and nursery £87.69 ** 12.0% of this · £6.8m in 2024-25 · £265 per resident; similar councils £226 · up 77.3% on 2023-24 - Special schools and alternative provision £82.53 ** 11.3% of this · £6.4m in 2024-25 · £250 per resident; similar councils £211 · up 4.0% on 2023-24 - Community learning £8.82 ** 1.2% of this · £687k in 2024-25 · £27 per resident; similar councils £22 · down 6.7% on 2023-24 - Other education £0.80 ** 0.1% of this · £62k in 2024-25 · £2.41 per resident; similar councils £0.00 · down 1.6% on 2023-24 - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Adult social care ### Adult social care £368.78 of your bill goes to adult social care at Na h-Eileanan Siar. Here is how its £28.7m of net spending on it divides in the return. - Paid to the Integration Joint Board £355.62 ** 96.4% of this · £27.8m in 2024-25 · £1,077 per resident; similar councils £924 · up 5.2% on 2023-24 - Other adult services £8.42 ** 2.3% of this · £657k in 2024-25 · £25 per resident; similar councils £1.41 · down 6.4% on 2023-24 - Adult social care run by the council directly £4.75 ** 1.3% of this · £371k in 2024-25 · £14 per resident; similar councils £-20 - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Roads and transport ### Roads and transport £102.32 of your bill goes to roads and transport at Na h-Eileanan Siar. Here is how its £8.0m of net spending on it divides in the return. - Support for bus, rail and other public transport £34.38 ** 33.6% of this · £2.7m in 2024-25 · £104 per resident; similar councils £17 · down 6.8% on 2023-24 - Winter service (gritting) £26.72 ** 26.1% of this · £2.1m in 2024-25 · £81 per resident; similar councils £13 · down 7.9% on 2023-24 - Road and bridge maintenance £23.68 ** 23.1% of this · £1.8m in 2024-25 · £72 per resident; similar councils £43 · down 3.4% on 2023-24 - Other transport (airports, harbours, tolls) £10.51 ** 10.3% of this · £819k in 2024-25 · £32 per resident; similar councils £0.00 · down 0.5% on 2023-24 - Street lighting (including energy) £6.47 ** 6.3% of this · £504k in 2024-25 · £20 per resident; similar councils £19 · up 11.5% on 2023-24 - Traffic management and road safety £0.35 ** 0.3% of this · £27k in 2024-25 · £1.05 per resident; similar councils £9.45 · down 34.1% on 2023-24 - Parking £0.22 ** 0.2% of this · £17k in 2024-25 · £0.66 per resident; similar councils £0.44 · down 79.8% on 2023-24 - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Environment and regulation ### Environment and regulation £85.91 of your bill goes to environment and regulation at Na h-Eileanan Siar. Here is how its £6.7m of net spending on it divides in the return. - Waste disposal £41.60 ** 48.4% of this · £3.2m in 2024-25 · £126 per resident; similar councils £55 · up 2.8% on 2023-24 - Waste collection £24.96 ** 29.1% of this · £1.9m in 2024-25 · £76 per resident; similar councils £32 · up 0.2% on 2023-24 - Environmental health, food safety, pest control and licensing £8.87 ** 10.3% of this · £692k in 2024-25 · £27 per resident; similar councils £18 · up 66.3% on 2023-24 - Trading standards £4.88 ** 5.7% of this · £381k in 2024-25 · £15 per resident; similar councils £6.24 · down 12.2% on 2023-24 - Other environmental services £3.98 ** 4.6% of this · £311k in 2024-25 · £12 per resident; similar councils £17 · up 1.3% on 2023-24 - Cemeteries and crematoria £1.18 ** 1.4% of this · £92k in 2024-25 · £3.57 per resident; similar councils £1.98 · down 17.1% on 2023-24 - Flood defence, land drainage and coast protection £0.44 ** 0.5% of this · £34k in 2024-25 · £1.32 per resident; similar councils £0.95 · down 5.6% on 2023-24 - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Running the council ### Running the council £72.66 of your bill goes to running the council at Na h-Eileanan Siar. Here is how its £5.7m of net spending on it divides in the return. - Corporate and democratic core £35.28 ** 48.6% of this · £2.7m in 2024-25 · £107 per resident; similar councils £31 · up 3.1% on 2023-24 - Non-distributed costs (past pensions, unused assets) £16.62 ** 22.9% of this · £1.3m in 2024-25 · £50 per resident; similar councils £18 · up 11.3% on 2023-24 - Collecting council tax and business rates £8.62 ** 11.9% of this · £672k in 2024-25 · £26 per resident; similar councils £12 · up 27.0% on 2023-24 - Council tax and rates valuation £3.81 ** 5.2% of this · £297k in 2024-25 · £12 per resident; similar councils £6.78 · up 4.9% on 2023-24 - Other central services £3.41 ** 4.7% of this · £266k in 2024-25 · £10 per resident; similar councils £7.35 · up 35.0% on 2023-24 - Registering births, deaths and marriages £1.39 ** 1.9% of this · £108k in 2024-25 · £4.19 per resident; similar councils £0.90 · up 20.0% on 2023-24 - Elections and electoral registration £1.08 ** 1.5% of this · £84k in 2024-25 · £3.26 per resident; similar councils £3.99 · up 20.0% on 2023-24 - Emergency planning £0.73 ** 1.0% of this · £57k in 2024-25 · £2.21 per resident; similar councils £1.36 · up 46.2% on 2023-24 - Not itemised in the return £1.72 ** 2.4% of this · £134k in 2024-25 · £5.20 per resident; similar councils £3.01 · up 63.4% 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) - [Na h-Eileanan Siar](#d-council) - Parks, leisure, libraries and culture ### Parks, leisure, libraries and culture £50.45 of your bill goes to parks, leisure, libraries and culture at Na h-Eileanan Siar. Here is how its £3.9m of net spending on it divides in the return. - Sport and leisure £25.18 ** 49.9% of this · £2.0m in 2024-25 · £76 per resident; similar councils £46 · up 33.5% on 2023-24 - Museums, arts, heritage and archives £13.90 ** 27.6% of this · £1.1m in 2024-25 · £42 per resident; similar councils £9.39 · down 38.5% on 2023-24 - Libraries £10.75 ** 21.3% of this · £838k in 2024-25 · £33 per resident; similar councils £25 · up 6.3% on 2023-24 - Parks and open spaces (including play areas) £0.53 ** 1.0% of this · £41k in 2024-25 · £1.59 per resident; similar councils £31 · down 80.2% on 2023-24 - Tourism £0.09 ** 0.2% of this · £7k in 2024-25 · £0.27 per resident; similar councils £0.81 - [Your bill](#d-bill) - [Na h-Eileanan Siar](#d-council) - Housing (not council homes) ### Housing (not council homes) £38.56 of your bill goes to housing (not council homes) at Na h-Eileanan Siar. Here is how its £3.0m of net spending on it divides in the return. - Supporting People and welfare services £12.93 ** 33.5% of this · £1.0m in 2024-25 · £41 per resident; similar councils £11 · up 18.4% on 2023-24 - Private sector housing renewal £12.34 ** 32.0% of this · £1.0m in 2024-25 · £39 per resident; similar councils £1.89 · up 23.4% on 2023-24 - Homelessness and temporary accommodation £6.55 ** 17.0% of this · £531k in 2024-25 · £21 per resident; similar councils £19 · down 31.5% on 2023-24 - Housing benefit administration and discretionary payments £5.33 ** 13.8% of this · £432k in 2024-25 · £17 per resident; similar councils £15 · up 82.3% on 2023-24 - Other General Fund housing £1.42 ** 3.7% of this · £115k in 2024-25 · £4.46 per resident; similar councils £15 · up 5.5% 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. Na h-Eileanan Siar 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](/what-council-tax-pays-for/#ring-fence). ## Parks, street cleaning and roads here What Na h-Eileanan Siar 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 | £41k | £1.59 | £31 | — | down 80.2% on 2023-24 | | Per resident£1.59Similar councils, per resident£31Per mile of road—Changedown 80.2% on 2023-24 | | | | | | | Road and bridge maintenanceDetails | £1.8m | £72 | £43 | £2,330 (similar: £4,541) | down 3.4% on 2023-24 | | Per resident£72Similar councils, per resident£43Per mile of road£2,330 (similar: £4,541)Changedown 3.4% on 2023-24 | | | | | | | Winter service (gritting)Details | £2.1m | £81 | £13 | £2,629 (similar: £2,327) | down 7.9% on 2023-24 | | Per resident£81Similar councils, per resident£13Per mile of road£2,629 (similar: £2,327)Changedown 7.9% on 2023-24 | | | | | | | Street lighting (including energy)Details | £504k | £20 | £19 | £636 (similar: £2,940) | up 11.5% on 2023-24 | | Per resident£20Similar councils, per resident£19Per mile of road£636 (similar: £2,940)Changeup 11.5% 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 | £2,211 | £1,442 | | Median£1,442 | | | | Adult social careDetails | £1,115 | £695 | | Median£695 | | | | Roads and transportDetails | £309 | £88 | | Median£88 | | | | Environment and regulationDetails | £260 | £135 | | Median£135 | | | | Running the councilDetails | £220 | £82 | | Median£82 | | | | Children's social careDetails | £168 | £174 | | Median£174 | | | | Parks, leisure, libraries and cultureDetails | £153 | £110 | | Median£110 | | | | Housing (not council homes)Details | £117 | £56 | | Median£56 | | | | Other servicesDetails | £-6.36 | £-0.65 | | Median£-0.65 | | | | Planning and developmentDetails | £-6.60 | £35 | | Median£35 | | | - Na h-Eileanan Siar spent **43.6%** 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 Na h-Eileanan Siar](/council-tax/scotland/na-h-eileanan-siar/) and [everything else about Na h-Eileanan Siar](/your-area/na-h-eileanan-siar/). ## Common questions What does council tax pay for in Na h-Eileanan Siar? A Band D bill of £1,505.50 is split between Na h-Eileanan Siar. In proportion to spending, the largest line is education, £731.34.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 Na h-Eileanan Siar](https://whereyourmoneygoes.co.uk/parking/na-h-eileanan-siar/) - [Back to Na h-Eileanan Siar: your area](https://whereyourmoneygoes.co.uk/your-area/na-h-eileanan-siar/) - [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.