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Highlands and Islands · council 52 of 86 in detail

Comhairle nan Eilean Siar

A single-tier Scottish council area in Highlands and Islands, running schools, social work, roads and waste for its residents, funded mainly by the Scottish Government's revenue grant.

Net revenue budget

£140m

Per household

£10769

Band D precept

£1229

Since 2019/20

+26%

Data freshness & source status

Figures last integrated 20 Jun 2026

Dataset freshness and link status for Na h-Eileanan Siar
DatasetPublishedIntegrated hereLink check
Scottish Government — Local government finance statistics24 Jul 202520 Jun 2026Not checked
Local Government Association — LG Inform local authority data24 Jul 202520 Jun 2026Not checked
DfE — Education spending statistics24 Jul 202520 Jun 2026Not checked
Na h-Eileanan Siar — published budget book24 Jul 202520 Jun 2026Not checked
Compare Na h-Eileanan Siar with other councils

Budget trend

£111m → £140m

Data sourcesScottish Government — Local government finance statisticsstatistics.gov.scot API (api.gov.uk)Local Government Association — LG Inform local authority datadata.gov.uk API (api.gov.uk)DfE — Education spending statisticsExplore education statistics API (api.gov.uk)
exact ONS/HMRC/MHCLG/PSS fields

How it is funded

Data sourcesMHCLG — Council tax levels set by local authorities in EnglandMHCLG APIs (api.gov.uk)MHCLG — Local authority revenue expenditure and financing (RA/RO returns)MHCLG APIs (api.gov.uk)Local Government Association — LG Inform local authority datadata.gov.uk API (api.gov.uk)
  • Council tax£31m 22%
  • Retained business rates£11m 8%
  • Government grants£87m 62%
  • Fees, charges and reserves£11m 8%

Where the budget goes

Data sourcesScottish Government — Local government finance statisticsstatistics.gov.scot API (api.gov.uk)Local Government Association — LG Inform local authority datadata.gov.uk API (api.gov.uk)DfE — Education spending statisticsExplore education statistics API (api.gov.uk)
exact ONS/HMRC/MHCLG/PSS fields

  1. Adult Social Care

    £31m

    Care and support for older people and working-age adults with disabilities or long-term conditions.

    £2385 per household · 22% of the budget

    • Residential and nursing placements
    • Home care packages
    • Learning disability support
    • Safeguarding and assessment

  2. Children's Services

    £11m

    Children in care, child protection, family help, SEND support and youth services.

    £846 per household · 8% of the budget

    • Looked-after children placements
    • Child protection social work
    • SEND and home-to-school transport
    • Early help and family hubs

  3. Schools & Education

    £48m

    Running and funding schools directly — a duty Scottish and Welsh councils carry but English county councils do not, because school funding passes through the Dedicated Schools Grant.

    £3692 per household · 34% of the budget

    • Primary and secondary schools
    • Teacher pay and pensions
    • School buildings and meals
    • Early years and childcare

  4. Highways & Transport

    £7m

    Maintaining the county road network, winter service, street lighting and subsidised bus routes.

    £538 per household · 5% of the budget

    • Road and pothole maintenance
    • Winter gritting
    • Street lighting
    • Supported bus services

  5. Waste & Recycling

    £7m

    Disposal and treatment of household waste collected by the district councils, plus recycling centres.

    £538 per household · 5% of the budget

    • Waste disposal contracts
    • Household recycling centres
    • Energy-from-waste treatment
    • Landfill and haulage

  6. Environment, Culture & Planning

    £13m

    Libraries, country parks, trading standards, registration services, planning and climate work.

    £1000 per household · 9% of the budget

    • Libraries and archives
    • Country parks and rights of way
    • Trading standards
    • Registrars and coroners

  7. Central & Corporate

    £13m

    Running the organisation: finance, HR, IT, democratic services, property and legal.

    £1000 per household · 9% of the budget

    • Corporate services
    • Digital and IT
    • Property and estates
    • Democratic services

  8. Capital Financing

    £11m

    Interest and repayment on borrowing used to build schools, roads and other long-life assets.

    £846 per household · 8% of the budget

    • Interest on borrowing
    • Minimum revenue provision
    • PFI unitary charges
    • Leasing costs

Population served

26k

Households

13k

Spend per resident

£5385

Schools and education take roughly a third of the budget — Scottish councils fund schools directly rather than through a separate grant.

Most income comes from the Scottish Government settlement; council tax raises around a fifth of the total.

Band D council tax here is £1229 a year for 13,000 households.

Sources