Council Income

Council Services

The Council is responsible for providing services such as education, social work, housing, roads, recreation, police and fire.

Fees & Charges

Income from fees and charges is derived mainly from residential accommodation charges, school meals charges and charges for use of Council facilities.

Government Funding & Non-Domestic Rates

Most Government funding is distributed amongst authorities as General Revenue Grant and Non-Domestic Rates, and this sum is guaranteed in total, although the distribution between the elements may vary. The distribution is designed to ensure that if all local authorities providing the same range of services incurred expenditure at a level equal to their need, as assessed by the Government, they would all levy the same level of Council Tax.

Ring-fenced grants are earmarked towards funding a specific area of service provision, and are in the main, expenditure related.

Council Tax

Council Tax is the only tax based element of Council funding which is not determined by the Government.

The balance of General Fund revenue expenditure is financed by Council Tax, levied on each property within the Council’s area, subject to certain discounts and exemptions.

The Government has provided additional General revenue grant in the four years from 2008-09 to 2011-12 in order to support a freeze in the level of Council Tax at 2007/08 levels.


The bulk of income to the Housing Revenue Account (HRA) is derived from rents, and this must be sufficient to cover the expenditure on the HRA.


Eileen Rowand, Executive Director - Finance & Corporate Services 
Tel: 03451 55 55 55 + Ext 44 41 20 Contact Eileen Rowand online
By Post: Fife House North Street Glenrothes Fife KY7 5LT

Elaine Muir, Head of Finance 
Tel: 03451 55 55 55 + Ext 48 02 37 Contact Elaine Muir online
By Post: Fife House North Street Glenrothes Fife KY7 5LT
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