The Local Government Finance (Scotland) Order 2025
Source: legislation.gov.uk (2025-03-06)

This Order–

Scottish Statutory Instruments

2025 No. 60

Local Government

The Local Government Finance (Scotland) Order 2025

Made

5th March 2025

Coming into force

6th March 2025

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraphs 1 and 9(4) of schedule 12 of the Local Government Finance Act 1992(1 (\"#f00001\")) and all other powers enabling them to do so.

In accordance with paragraph 2(2) of that schedule, they have consulted with such associations of local authorities as appear to them to be appropriate.

In accordance with paragraph 2(3) of that schedule(2 (\"#f00002\")), a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

Citation and Commencement

1. This Order may be cited as the Local Government Finance (Scotland) Order 2025 and comes into force on the day after the day on which it is made.

Revenue support grant for 2025-2026

2.—(1) The local authorities to which revenue support grant is payable in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.

(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 2 of that schedule opposite the name of that local authority.

Distribution of non-domestic rate income for 2025-2026

3.—(1) The distributable amount of non-domestic rate income arrived at under paragraph 9 of schedule 12 of the Local Government Finance Act 1992 in respect of the financial year 2025-2026 is £3,114,000,000.

(2) The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.

(3) The amount of non-domestic rate income distributed to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 3 of that schedule opposite the name of that local authority.

Revenue support grant for 2024-2025 – redetermination

4.—(1) The local authorities to which revenue support grant is payable in respect of the financial year 2024-2025 are specified in column 1 of schedule 2.

(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 2 in respect of the financial year 2024-2025 is the amount set out in column 2 of that schedule opposite the name of that local authority.

Revocations

5. Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024(3 (\"#f00003\")) are revoked.

IVAN McKEE

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

5th March 2025

Articles 2 and 3

SCHEDULE 1REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2025-2026

Column 1

Local authority

Column 2

Amount of revenue support grant

£m

Column 3

Amount of non-domestic rate income

£m

Article 4

SCHEDULE 2REVENUE SUPPORT GRANT 2024-2025

Column 1

Local authority

Column 2

Amount of revenue support grant

£m

EXPLANATORY NOTE

(This note is not part of the Order)

This Order–

(a)determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2025-2026 (article 2 and schedule 1),

(b)determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),

(c)redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 4 and schedule 2), and

(d)makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 5).

(1)

1992 c. 14 (\"http://www.legislation.gov.uk/id/ukpga/1992/14\"). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46) (\"http://www.legislation.gov.uk/id/ukpga/1998/46\"). The requirement to obtain Treasury consent was removed by section 55 of that Act.

(2)

Paragraph 2(3) has been modified by section 118(2) of the Scotland Act 1998 (c. 46) (\"http://www.legislation.gov.uk/id/ukpga/1998/46\") and paragraph 6 of schedule 3 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10) (\"http://www.legislation.gov.uk/id/asp/2010/10\").

(3)

S.S.I. 2024/71 (\"http://www.legislation.gov.uk/id/ssi/2024/71\").