# Where your council tax goes in Perth & Kinross

url: https://whereyourmoneygoes.co.uk/council-tax/scotland/perth-and-kinross/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 Perth & Kinross



Last updated 29 September 2026.
Figures refresh every night. [How each figure is worked out](/methodology/).





A Band D council tax bill in **Perth & Kinross** is **£1,673.84** for 2026-27, split between Perth & Kinross £1,673.84. Shared out in proportion to what each body spends, the largest single line is education at Perth & Kinross: **£816.87** of the bill. Council tax pays for 15% 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



- £1,673.84Band D bill, 2026-27


As of 6 April 2026
- £1,673.84Goes to Perth & Kinross itself (100%)


As of 6 April 2026
- £816.87Largest line: education


As of 3 February 2026
- 15.5%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.



1673.84



Perth & Kinross 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 15.5%** of the money
Perth & Kinross had to spend in 2024-25.


**********



- Council tax 15.5% £100.4m
- Business rates 10.0% £64.7m
- General government grant 44.9% £291.1m
- Government grants for specific services 4.6% £29.8m
- Fees, charges and other income 25.0% £162.0m






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: £1,673.84


- [Perth & Kinross](#d-council)
£1,673.84

**
Your council · 100.0% of the bill






- [Your bill](#d-bill)
- Perth & Kinross





### Perth & Kinross



£1,673.84 of your bill goes to Perth & Kinross. It is shared out below in proportion to how
Perth & Kinross spent its money in 2024-25, its latest published return.


- [Education](#d-council~education)
£816.87

**
48.8% of this part · £212.2m in 2024-25 · £1,370 per resident; similar councils £1,413 · up 11.2% on 2023-24
- [Adult social care](#d-council~adult-social-care)
£388.55

**
23.2% of this part · £100.9m in 2024-25 · £652 per resident; similar councils £695 · up 8.5% on 2023-24
- [Environment and regulation](#d-council~environment)
£93.09

**
5.6% of this part · £24.2m in 2024-25 · £156 per resident; similar councils £135 · down 4.0% on 2023-24
- Children's social care
£91.11

**
5.4% of this part · £23.7m in 2024-25 · £153 per resident; similar councils £200 · down 4.0% on 2023-24
- [Running the council](#d-council~central)
£72.70

**
4.3% of this part · £18.9m in 2024-25 · £122 per resident; similar councils £91 · up 68.0% on 2023-24
- [Parks, leisure, libraries and culture](#d-council~culture-leisure)
£71.97

**
4.3% of this part · £18.7m in 2024-25 · £121 per resident; similar councils £120 · down 5.6% on 2023-24
- [Roads and transport](#d-council~highways-transport)
£53.03

**
3.2% of this part · £13.8m in 2024-25 · £89 per resident; similar councils £84 · up 0.3% on 2023-24
- [Housing (not council homes)](#d-council~housing)
£45.52

**
2.7% of this part · £11.8m in 2024-25 · £76 per resident; similar councils £49 · up 5.2% on 2023-24
Not council homes: [see the note](#d-council~housing).
- [Planning and development](#d-council~planning-development)
£40.66

**
2.4% of this part · £10.6m in 2024-25 · £68 per resident; similar councils £31 · up 55.8% on 2023-24
- Other services
£0.34

**
under 0.1% of this part · £88k in 2024-25 · £0.57 per resident; similar councils £0.00 · down 58.7% on 2023-24









**Which councils count as similar**



Medians are across the 10 Scottish councils closest in population: Falkirk, Dundee City, Dumfries & Galloway, North Ayrshire, West Lothian, Renfrewshire, East Ayrshire, Scottish Borders, East Lothian, Angus. Per-resident figures use ONS mid-year population estimates.






- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Education





### Education



£816.87 of your bill goes to education at Perth & Kinross. Here is how its £212.2m of net spending on it divides in the return.


- Secondary schools
£307.17

**
37.6% of this · £79.8m in 2024-25 · £515 per resident; similar councils £523 · up 4.1% on 2023-24
- Primary schools
£300.70

**
36.8% of this · £78.1m in 2024-25 · £504 per resident; similar councils £511 · up 4.4% on 2023-24
- Early years and nursery
£104.43

**
12.8% of this · £27.1m in 2024-25 · £175 per resident; similar councils £183 · up 108.5% on 2023-24
- Special schools and alternative provision
£96.18

**
11.8% of this · £25.0m in 2024-25 · £161 per resident; similar councils £161 · up 5.6% on 2023-24
- Community learning
£8.39

**
1.0% of this · £2.2m in 2024-25 · £14 per resident; similar councils £17 · down 18.3% on 2023-24











- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Adult social care





### Adult social care



£388.55 of your bill goes to adult social care at Perth & Kinross. Here is how its £100.9m of net spending on it divides in the return.


- Paid to the Integration Joint Board
£354.97

**
91.4% of this · £92.2m in 2024-25 · £595 per resident; similar councils £658 · up 10.8% on 2023-24
- Other adult services
£22.74

**
5.9% of this · £5.9m in 2024-25 · £38 per resident; similar councils £7.51 · down 16.8% on 2023-24
- Adult social care run by the council directly
£7.74

**
2.0% of this · £2.0m in 2024-25 · £13 per resident; similar councils £28 · up 8.1% on 2023-24
- Criminal justice social work
£3.10

**
0.8% of this · £805k in 2024-25 · £5.20 per resident; similar councils £1.75 · up 1.0% on 2023-24











- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Environment and regulation





### Environment and regulation



£93.09 of your bill goes to environment and regulation at Perth & Kinross. Here is how its £24.2m of net spending on it divides in the return.


- Waste disposal
£33.23

**
35.7% of this · £8.7m in 2024-25 · £56 per resident; similar councils £52 · down 1.5% on 2023-24
- Waste collection
£27.71

**
29.8% of this · £7.2m in 2024-25 · £47 per resident; similar councils £38 · down 0.3% on 2023-24
- Other environmental services
£18.36

**
19.7% of this · £4.8m in 2024-25 · £31 per resident; similar councils £20 · up 5.1% on 2023-24
- Environmental health, food safety, pest control and licensing
£5.83

**
6.3% of this · £1.5m in 2024-25 · £9.80 per resident; similar councils £13 · down 9.7% on 2023-24
- Flood defence, land drainage and coast protection
£4.34

**
4.7% of this · £1.1m in 2024-25 · £7.30 per resident; similar councils £2.08 · down 43.2% on 2023-24
- Trading standards
£3.62

**
3.9% of this · £942k in 2024-25 · £6.08 per resident; similar councils £6.63 · down 8.6% on 2023-24











- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Running the council





### Running the council



£72.70 of your bill goes to running the council at Perth & Kinross. Here is how its £18.9m of net spending on it divides in the return.


- Other central services
£37.10

**
51.0% of this · £9.6m in 2024-25 · £62 per resident; similar councils £13 · up 378.1% on 2023-24
- Corporate and democratic core
£12.72

**
17.5% of this · £3.3m in 2024-25 · £21 per resident; similar councils £26 · down 15.1% on 2023-24
- Non-distributed costs (past pensions, unused assets)
£6.50

**
8.9% of this · £1.7m in 2024-25 · £11 per resident; similar councils £8.11 · down 3.9% on 2023-24
- Collecting council tax and business rates
£6.08

**
8.4% of this · £1.6m in 2024-25 · £10 per resident; similar councils £11 · down 1.2% on 2023-24
- Council tax and rates valuation
£5.52

**
7.6% of this · £1.4m in 2024-25 · £9.26 per resident; similar councils £6.33 · down 0.1% on 2023-24
- Elections and electoral registration
£2.33

**
3.2% of this · £606k in 2024-25 · £3.91 per resident; similar councils £2.63 · up 37.4% on 2023-24
- Emergency planning
£1.35

**
1.9% of this · £352k in 2024-25 · £2.27 per resident; similar councils £0.86
- Registering births, deaths and marriages
£0.67

**
0.9% of this · £175k in 2024-25 · £1.13 per resident; similar councils £0.82 · up 63.6% on 2023-24
- Not itemised in the return
£0.42

**
0.6% of this · £110k in 2024-25 · £0.71 per resident; similar councils £1.84 · up 10.0% 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)
- [Perth & Kinross](#d-council)
- Parks, leisure, libraries and culture





### Parks, leisure, libraries and culture



£71.97 of your bill goes to parks, leisure, libraries and culture at Perth & Kinross. Here is how its £18.7m of net spending on it divides in the return.


- Parks and open spaces (including play areas)
£24.17

**
33.6% of this · £6.3m in 2024-25 · £41 per resident; similar councils £30 · down 5.6% on 2023-24
- Sport and leisure
£21.33

**
29.6% of this · £5.5m in 2024-25 · £36 per resident; similar councils £42 · down 0.8% on 2023-24
- Museums, arts, heritage and archives
£14.23

**
19.8% of this · £3.7m in 2024-25 · £24 per resident; similar councils £17 · down 10.7% on 2023-24
- Libraries
£11.89

**
16.5% of this · £3.1m in 2024-25 · £20 per resident; similar councils £16 · up 1.3% on 2023-24
- Tourism
£0.35

**
0.5% of this · £91k in 2024-25 · £0.59 per resident; similar councils £1.48 · down 76.7% on 2023-24











- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Roads and transport





### Roads and transport



£53.03 of your bill goes to roads and transport at Perth & Kinross. Here is how its £13.8m of net spending on it divides in the return.


- Winter service (gritting)
£15.68

**
29.6% of this · £4.1m in 2024-25 · £26 per resident; similar councils £12 · down 3.7% on 2023-24
- Support for bus, rail and other public transport
£13.43

**
25.3% of this · £3.5m in 2024-25 · £23 per resident; similar councils £18 · down 2.8% on 2023-24
- Road and bridge maintenance
£12.56

**
23.7% of this · £3.3m in 2024-25 · £21 per resident; similar councils £33 · down 3.6% on 2023-24
- Street lighting (including energy)
£6.26

**
11.8% of this · £1.6m in 2024-25 · £11 per resident; similar councils £13 · down 4.5% on 2023-24
- Traffic management and road safety
£4.09

**
7.7% of this · £1.1m in 2024-25 · £6.85 per resident; similar councils £6.70 · down 5.2% on 2023-24
- Parking
£0.83

**
1.6% of this · £216k in 2024-25 · £1.39 per resident; similar councils £-1.49
- Concessionary bus fares
£0.18

**
0.3% of this · £47k in 2024-25 · £0.30 per resident; similar councils £0.23 · down 39.0% on 2023-24











- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Housing (not council homes)





### Housing (not council homes)



£45.52 of your bill goes to housing (not council homes) at Perth & Kinross. Here is how its £11.8m of net spending on it divides in the return.


- Supporting People and welfare services
£19.46

**
42.8% of this · £5.1m in 2024-25 · £33 per resident; similar councils £8.31 · down 5.9% on 2023-24
- Homelessness and temporary accommodation
£13.08

**
28.7% of this · £3.5m in 2024-25 · £22 per resident; similar councils £12 · up 22.4% on 2023-24
- Other General Fund housing
£7.24

**
15.9% of this · £1.9m in 2024-25 · £12 per resident; similar councils £6.62 · up 3.9% on 2023-24
- Housing benefit administration and discretionary payments
£5.73

**
12.6% of this · £1.5m in 2024-25 · £9.77 per resident; similar councils £21 · up 21.3% 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.
Perth & Kinross's Housing Revenue Account took in £35.4m and spent £25.4m in 2024-25.
[What council tax does and doesn't pay for](/what-council-tax-pays-for/#ring-fence).








- [Your bill](#d-bill)
- [Perth & Kinross](#d-council)
- Planning and development





### Planning and development



£40.66 of your bill goes to planning and development at Perth & Kinross. Here is how its £10.6m of net spending on it divides in the return.


- Economic development and business support
£25.56

**
62.9% of this · £6.8m in 2024-25 · £44 per resident; similar councils £20 · up 47.3% on 2023-24
- Planning policy
£9.09

**
22.4% of this · £2.4m in 2024-25 · £16 per resident; similar councils £4.77 · up 239.7% on 2023-24
- Environmental initiatives
£4.70

**
11.6% of this · £1.2m in 2024-25 · £8.06 per resident; similar councils £0.87 · down 14.8% on 2023-24
- Planning applications (development management)
£1.31

**
3.2% of this · £349k in 2024-25 · £2.25 per resident; similar councils £0.47 · up 353.2% on 2023-24




















## Parks, street cleaning and roads here



What Perth & Kinross 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 | £6.3m | £41 | £30 | — | down 5.6% on 2023-24 |
| Per resident£41Similar councils, per resident£30Per mile of road—Changedown 5.6% on 2023-24 | | | | | |
| Road and bridge maintenanceDetails | £3.3m | £21 | £33 | £1,952 (similar: £3,551) | down 3.6% on 2023-24 |
| Per resident£21Similar councils, per resident£33Per mile of road£1,952 (similar: £3,551)Changedown 3.6% on 2023-24 | | | | | |
| Winter service (gritting)Details | £4.1m | £26 | £12 | £2,439 (similar: £2,173) | down 3.7% on 2023-24 |
| Per resident£26Similar councils, per resident£12Per mile of road£2,439 (similar: £2,173)Changedown 3.7% on 2023-24 | | | | | |
| Street lighting (including energy)Details | £1.6m | £11 | £13 | £973 (similar: £2,801) | down 4.5% on 2023-24 |
| Per resident£11Similar councils, per resident£13Per mile of road£973 (similar: £2,801)Changedown 4.5% 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 | £1,370 | £1,454 |
| Median£1,454 | | |
| Adult social careDetails | £652 | £707 |
| Median£707 | | |
| Environment and regulationDetails | £156 | £135 |
| Median£135 | | |
| Children's social careDetails | £153 | £174 |
| Median£174 | | |
| Running the councilDetails | £122 | £82 |
| Median£82 | | |
| Parks, leisure, libraries and cultureDetails | £121 | £110 |
| Median£110 | | |
| Roads and transportDetails | £89 | £88 |
| Median£88 | | |
| Housing (not council homes)Details | £76 | £56 |
| Median£56 | | |
| Planning and developmentDetails | £68 | £34 |
| Median£34 | | |
| Other servicesDetails | £0.57 | £-3.59 |
| Median£-3.59 | | |





- Perth & Kinross spent **38.8%** 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 Perth & Kinross](/council-tax/scotland/perth-and-kinross/) and [everything else about Perth & Kinross](/your-area/perth-and-kinross/).





## Common questions


What does council tax pay for in Perth & Kinross?
A Band D bill of £1,673.84 is split between Perth & Kinross. In proportion to spending, the largest line is education, £816.87.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 Perth & Kinross](https://whereyourmoneygoes.co.uk/parking/perth-and-kinross/)
- [Back to Perth & Kinross: your area](https://whereyourmoneygoes.co.uk/your-area/perth-and-kinross/)
- [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.
