Financial Information

Where does the money come from and how do we spend it?

• Gross Expenditure - £468.7m
• Less fees, etc. - (£68.6m) 
• Net expenditure - £400.1m          

Council Tax contributes around 21% of our total budget with the balance from government grants, business rates and the use of Council reserves (figures in brackets show the change from 2024/25).

• Government Grants - £269.3m (+£25.7m/+10.6%)
• Council Tax - £82.9m (+8.0m/+10.7%)
• Business Rates - £43.0m (+£0.9m/+2.1%) 
• Reserves/adjustments - £4.9m (-£4.7m/-49.0%)

         Total - £400.1m (+£29.9m/+8.1%)     

The Council faces significant challenges as it aims to provide the best possible services within the resources available.  Although we have received more funding in 2025/26, costs have also risen significantly as a result of inflation and pay awards. 

• Education and Children's Services - £168.8m (+£8.4m/+5.2%)
• Adult Services - £87.7m (+£10.2m/+13.2%)
• Infrastructure and Environment - £57.3m (+£1.5m/+2.7%)
• Finance - £36.9m (£6.1m/19.8%)
• Corporate Governance - £8.9m (+£0.5m/+6.0%)
• Resilient Communities - £23.6m (+£1.1m/+4.9%)
• People, Performance and Change - £9.8m (+£1.3m/+15.3%)
• Culture and Sport - £7.1m (+£0.8m/+12.7%)

Education & Children’s Services includes:

• Early Years
• Primary & Secondary Schools
• Additional Support Needs
• Educational Psychology
• Central Schools
• School Meals & Transport
• Children & Families
• Justice Services

Adult Services includes:

• Adult Social Care
• Generic Services
• Older People
• Adult Statutory &Public Protection Services
• Learning Disability
• Mental Health
• Physical Disability
• Public Health

Infrastructure & Environment includes:  

• Property
• Facilities
• Emergency Planning
• Parks and Environment
• Roads & Infrastructure
• Waste Management
• Passenger Transport

Finance includes:

• Finance
• Procurement
• Chief Executive
• Information Technology
• Strategic Policy
• Loans Charges to finance capital expenditure

Corporate Governance includes:

• Assessors & Electoral Registration Services
• Audit & Risk
• Democratic Services
• Legal Services
• Housing Strategy Services
• Planning Services
• Protective Services

Resilient Communities includes:

• Business Support
• Commissioning
• Community Planning & Engagement
• Neighbourhood Support Fund
• Customer Advice and Support Service
• Economic Development
• Employment Support Service
• Safer Communities
• Community Learning & Development
• Sports & Culture
• Welfare Benefits

People Performance & Change includes:

• Human Resources
• Corporate Transformation
• Business Planning Performance & Policy Development
• Business Change and Programme Management
• Communications & Marketing

Find out more about the Financial Plan

Comparison with Government Provision for Planned Spending

The Scottish Government calculated its financial support for Scottish Borders Council based on an estimated figure per Band D dwelling of £5,374. In order to provide quality services, the Council is planning to spend £7,197 per dwelling.

Our Capital Investment Programme

Over the next 10 years, £393.6M will be spent to make sure our portfolio of land, buildings and other assets are used as effectively as possible to support our service delivery. This includes investing in infrastructure such as roads, schools, flood protection works, communities and regeneration. Of the £393.6M, £115.4M is from Scottish Government grants (incl. specific and general), £181.7M is from Council borrowing and £60.7M is from external funders e.g. City Deal and Borderlands Inclusive Growth Deal.

• Investment in Schools - £115.8m
• Roads and Transport Infrastructure - £75.7m
• Regeneration Projects (including Borderlands £16.3m) - £63.2m
• Land and Property - £57.9m
• Plant and Vehicle Replacement - £24.5m
• Sports and Culture - £6.8m
• Flood and Coastal Protection - £4.7m
• Waste Management - £1.4m
• Other* - £43.6m

* Includes Digital transformation, Housing adaptations, emergency/unplanned schemes and £5M new investment in the Council’s property assets from 2028/29.

Our Staff

46% of our budget is spent on workforce (staff). Staff numbers are based on full time equivalent (FTE).

*All registered teachers in our Nurseries, Primary and Secondary Schools.