Council Tax and the Council Budget
Band D Council Tax compared to Scottish average
Band D Council Tax compared to Scottish Average| North Ayrshire Council Band D Council Tax 2024 to 2025 | £1,452 |
| North Ayrshire Council Band D Council Tax 2023 to 2024 | £1,452 |
| Scottish Average Band D Council Tax 2023 to 2024 | £1,417 |
Comparison with government provision for current expenditure
Comparison with government provision for current expenditure| figure used by government in government support calculations | £8,697 |
| by North Ayrshire Council on a comparable basis | £8,943 |
Council employees
Council employees| 2023 to 2024 (as of 9 December 2023) | 6,362 |
| 2022 to 2023 (as of 10 December 2022) | 6,257 |
| Increase/(Decrease) | 105 |
Calculation of Council Tax 2024 to 2025
The calculation of Council Tax figures in the table below have been rounded to the nearest thousand.
Calculation of Council Tax| Gross expenditure 2024 to 2025 | £450,419,000 |
| Fees, charges and other income | £-23,151,000 |
| Net expenditure | £427,268,000 |
| Financed by Government Grants | £316,396,000 |
| Financed by Non-Domestic Rates | £40,191,000 |
| Financed by use of balances | £5,000,000 |
| Total from financed amounts | £361,587,000 |
| Amount to be met from Council Taxes | £65,681,000 |
| Band D Council Tax required for 2024 to 2025 | £1,452,000 |
Net expenditure by service
The net expenditure by service figures in the table below have been rounded to the nearest thousand.
Net expenditure by service| Chief executive’s | 25,113,000 | 24,692,000 | -421,000 | 546,000 |
| Health and Social Care Partnership | 119,437,000 | 125,106,000 | 5,669,000 | 2,766,000 |
| Place | 57,605,000 | 58,587,000 | 982,000 | 1,295,000 |
| Education | 161,484,000 | 175,995,000 | 14,511,000 | 3,891,000 |
| Communities and Housing | 21,676,000 | 14,586,000 | -7,090,000 | 322,000 |
| Non-Recurring Strategic Investment | 0 | 1,982,000 | 1,982,000 | 44,000 |
| Passenger transportation Joint Board | 2,543,000 | 2,618,000 | 75,000 | 58,000 |
| Valuation Joint Board | 965,000 | 973,000 | 8,000 | 22,000 |
| Capital Charges | -46,000 | -35,000 | 11,000 | -1,000 |
| Total Net Expenditure excluding Loan Charges | 388,777,000 | 404,504,000 | 15,727,000 | 8,943,000 |
| Loan Charges | 17,287,000 | 22,764,000 | 5,477,000 | 503,000 |
| Total Net Expenditure including Loan Charges | 406,064,000 | 427,268,000 | 21,204,000 | 9,446,000 |
| Financed by Government Grants | 276,338,000 | 309,479,000 | 33,141,000 | 6,842,000 |
| Financed by Specified Ringfenced Grants | 19,495,000 | 6,917,000 | -12,578,000 | 153,000 |
| Financed by Non-Domestic Rates | 41,142,000 | 40,191,000 | -961,000 | 889,000 |
| Financed by Use of Balances | 3,410,000 | 5,000,000 | 1,590,000 | 111,000 |
| Total amount needed from Council Taxes | 65,669,000 | 65,681,000 | 12,000 | 1,452,000 |
Sources of funding
Sources of funding| Government Funding | 83.50 |
| Council Tax | 15.37 |
| Use of Balances | 1.17 |