Budget information

26 March 2026

Budget information for the financial year 2026 to 2027.

Bands and charges

Band D Council Tax compared to the Scottish average
Description£
East Ayrshire Council Band D Council Tax 2026 to 2027 1,717.28
East Ayrshire Council Band D Council Tax 2025 to 2026 1,606.44
Scottish Average Band D Council Tax 2025 to 2026 1,543.00
Comparison with government provision for current expenditure
Description£ per Band D dwelling
Expenditure figure used by government in government support calculations 8,309
Required spending by East Ayrshire Council on a comparable basis 8,794
Council employees
DescriptionNumber
Number of full-time equivalent employees 2025 to 2026 5,432
Number of full-time equivalent employees 2024 to 2025 5,597
Decrease -165

Calculation of Council Tax 2026 to 2027
Description£m
Gross Expenditure 2026 to 2027 514.455
Fees, Charges and Other Income (76.298)
Net Expenditure 438.157
Financed by:  
Government Grants (311.767)
Non Domestic Rates (36.239)
Share of Funding for Health and Social Care (8.796)
  (356.802)
Amount to be met from Council Taxes 81.355
Number of Band D equivalent homes 47,374
Band D Council Tax required for 2026 to 2027 £1,717.28
Expenditure by service
 Net expenditure including Capital ChargesChange from
previous year		Band D Council Tax equivalent
Service £m £m £
Education 149.519  5.805 3,156.13
Social Care 129.153 11.620 2,726.23
Facilities and Property Management 30.221 (0.694) 637.92
Housing and Communities 15.187 (3.295) 320.58
Roads and Transport 12.487 0.471 263.58
Finance and Digital 11.409 0.526 240.83
East Ayrshire Leisure Trust 9.520 3.660 200.95
Governance 7.289 0.433 153.86
People and Culture 3.288 0.143 69.41
Economic Growth 2.617 0.060 55.24
Strathclyde Partnership for Transport 2.222 0.000 46.90
Corporate Support 1.138 0.050 24.02
Capital Charges 21.360 (0.179) 450.88
Other Services 42.747 5.645 902.33
Total Net Expenditure 438.157 24.245 9,248.85
Financed by:
Government Grants 311.767 15.359 6,580.94
Non Domestic Rates 36.239 3.152 764.95
Share of funding for Health and Social Care 8.796 0.000 185.67
  356.802 18.511 7,531.57
Total amount needed from Council Taxes 81.355 5.734 1,717.28
Where the money will come from
DescriptionPercentage
Government Grants  71%
Council Tax 19%
Non-Domestic Rates 8%
Share of Funding for Health and Social Care 2%
How the money is spent by service
ServicesPercentage
Education  35%
Social Care  29%
Communities and Economy 17%
Other services 9%
Chief Executive's Office 5%
Capital charges 5%
How the money is spent by expenditure
ExpenditurePercentage
Employee costs 48%
Third party payments 21%
Supplies and services 11%
Transfer payments 10%
Capital financing costs 5%
Property costs  3%
Transport costs 2%

Contact Information

Finance Service
London Road
Kilmarnock
East Ayrshire
KA3 7BU
Email: