FOI Request - Council Tax Bands, HSCP Finance and Education

Request 101003740282

1.  The number of properties in each council tax band?

2.  When presenting the data on the number of properties, could you include the council tax charge for each band alongside it.

Update received 17/03/2025: the current year

3.  Can you also provide a breakdown of the number of households who receive council tax reduction, and the number who receive 25% and 50% discounts.

Update received 17/03/2025: council tax reduction = households who do not pay full council tax

4.  The level of reserves, both earmarked and unearmarked, held by the HSCP

5.  Any debt owed by the HSCP to

a) the Council and
b) the NHS board

6.  The number of school crossing patrollers employed by the council in

a) 2022-23,
b) 2023-24 and
c) 2024-25.

7.  Can you also advise me whether your approved budget for 2025-26 will include any cuts to school crossing patrollers? If yes, can you advise how many sites will lose their crossing patroller, the FTE impact of the cut and the value of the “saving”.

8.  Details of any approved budget ‘savings’ for 2025-26 that include an FTE reduction in teachers?

9.  Can you advise what the FTE reduction of the decision will be, and the value of the saving?

10.  Can you include a copy of any impact assessments that you have carried out in respect of these budget decisions.

11.  Can you confirm whether or not the council’s legal team has given advice to Councillors, or sought external legal advice, on whether the budget decision will contravene the agreement reached by COSLA and the Scottish Government on teacher numbers, particularly in respect of any financial risk to the Council from the Scottish Government potentially withholding grant funding.

12.  A breakdown of your ‘school level’ pupil teacher ratio, including the number of centrally employed teachers that are included in the PTR calculation.

Clarification sought 12/03/2025. 

Clarification received 17/03/2025

Response 04-04-2025

1.& 2. Council Tax band figures per a system report run 31/03/25:

Band A - 11,960 properties with a 2024/25 Council Tax charge of £953.79 (does not include water or waste water charges) 

Band B - 10,711 properties with a 2024/25 Council Tax charge of £1,112.72 (does not include water or waste water charges) 

Band C - 7,425 properties with a 2024/25 Council Tax charge of £1,271.72 (does not include water or waste water charges) 

Band D - 7,097 properties with a 2024/25 Council Tax charge of £1,430.69 (does not include water or waste water charges) 

Band E - 6,926 properties with a 2024/25 Council Tax charge of £1,879.77 (does not include water or waste water charges) 

Band F - 2,627 properties with a 2024/25 Council Tax charge of £2,324.87 (does not include water or waste water charges) 

Band G - 749 properties with a 2024/25 Council Tax charge of £2,801.76 (does not include water or waste water charges) 

Band H - 106 properties with a 2024/25 Council Tax charge of £3,505.19 (does not include water or waste water charges)

3. Per a system report run on 01/04/25:

21914 not paying full Council Tax, of which 17354 receive a 25% discount and 228 receive a 50% discount. The remainder is made up of various discounts, exemptions and Council Tax reduction awards. To caviat, those receiving 25% discount could also be receiving a Council Tax reduction award.

4. As per published accounts Earmarked reserves as at 1.4.24 were £1.986m, no general reserve.

5. None

6. None

7. Not applicable; there have been no school crossing patrollers since 2020/21.

8. Current FTE in Early Years teaching team is 7.4 with agreed reduction to 2 FTE from August 2025 (full council agreement on 26th February)

9. As above with value of saving circa £200k

10. The information requested has been sent to the requester directly.

11. We can disclose that no external legal advice has been sought in relation to this issue and that all committee papers go through a legal sign off process prior to publication.
Beyond the terms of the public minute we are unable to disclose any discussions between members and officers in relation to an item held in confidence at a public meeting.
We consider that it would be prejudicial to the effective conduct of public affairs to allow details of discussions in confidential budget meetings to be published.  Sensitive issues around services and staffing can be discussed in relation to potential budget proposals which may or may not be taken forward.  Therefore exemption under Section 30(c) of the Freedom of Information (Scotland) Act 2002 - Prejudice to effective conduct of public affairs - is applicable.
There is a public interest in these discussions being kept private to prevents unnecessary alarm and distress. The public interest is served by the publication of a minute following the meeting and in appropriate consultation with the public and staff over agreed budget proposals.

12. The information requested has been sent to the requester directly.