Council Expenditure

Overview of Council Tax and Expenditure (2025-26)

Summary

  • Council Tax increase of 7% from 1 April 2025:
    • 5% for budget balancing
    • 2% for capital investment via the Highland Investment Plan
  • Total budget: £818.423 million
    • Scottish Government grant: £642.469 million
    • Council Tax income: £164.376 million
    • Contribution from balances: £11.578 million

Spending Breakdown (per £1)

  • 38p will go toward Education and Learning
  • 25p will go toward Health and Social Care
  • 11p will go toward Property and Housing
  • 9p will go toward Capital Charges
  • 6p will go toward Infrastructure and Environment
  • 6p will go toward Other Services
  • 5p will go toward Communities and Place

Page last modified: 29 January 2026