State IntegrityReceipts, not verdicts

Aberdeen City: spending, reserves and debt

Aberdeen City is one of Scotland's 32 councils, with an estimated 230,180 residents in mid-2025.

Key figures

Net spending on services, 2024-25
£533.9 million
Reserves, 31 March 2025
£153.6 million
usable reserves · Scottish Government
Borrowing, 31 March 2026
£1.60 billion
outstanding · £6,934 per resident · MHCLG
Investments, 31 March 2026
£35.5 million
outstanding · MHCLG
Band D, 2026-27
£1,747.54
set by the council · Scottish
Population, mid-2025
230,180

What the figures show

Outstanding borrowing was £1.60 billion at 31 March 2026, from the MHCLG borrowing and investment table, against investments of £35.5 million. Borrowing is 3.2 times its level at 31 March 2010 (£502.6 million). The latest quarter, to 30 June 2026, shows £1.62 billion.

That is £6,934 for each resident, dividing the borrowing figure by the ONS mid-2025 population estimate (230,180), the 2nd highest of the 32 councils in Scotland with money pages here.

The Scottish Government records net spending on services of £533.9 million by Aberdeen City in 2024-25; education was the biggest single service, at 48% of the services that cost money.

Usable reserves stood at £153.6 million at 31 March 2025, of which £93.1 million was in the general fund, according to the Scottish Government's finance statistics. Over the year to 31 March 2025 reserves fell by £5.0 million. The peak in this series was £158.6 million at 31 March 2024.

For 2026-27, the council's Band D charge is £1,747.54, +6.8% on 2025-26 and 2.7 times the £647.50 of 1996-97. The Scottish Government's band table puts Band A at £1,165.03 and Band H at £4,281.47.

Aberdeen City spending by service, 2024-25

ServiceNet spending, 2024-25Share of services that cost moneyPer resident
Education£268.9 million47.9%£1,168.14
Social work (adults and children)£189.7 million33.8%£824.10
Environmental services (including waste)£32.0 million5.7%£139.11
Central services£23.0 million4.1%£99.82
Culture and leisure£22.0 million3.9%£95.43
Housing (not council housing)£14.3 million2.6%£62.28
Building, planning and development£7.8 million1.4%£34.03
Roads and transport£3.7 million0.7%£16.29
Trading services−£27.6 millionnet income£-119.76
Total£533.9 million£2,319.45
£158.6 million£0 Mar 2017Mar 2025
Aberdeen City reserves, 31 March 2017 to 31 March 2025.
£1.60 billion£0 Mar 2010Mar 2026
Aberdeen City borrowing, 31 March 2010 to 31 March 2026.
£1,748£0 1996-972026-27
Aberdeen City Band D, 1996-97 to 2026-27.

History

Aberdeen City: reserves at 31 March
DateReserves
31 March 2017£87.4 million
31 March 2018£66.0 million
31 March 2019£58.7 million
31 March 2020£60.0 million
31 March 2021£99.4 million
31 March 2022£108.2 million
31 March 2023£155.5 million
31 March 2024£158.6 million
31 March 2025£153.6 million
Aberdeen City: borrowing and investments
DateBorrowingInvestments
31 March 2010£502.6 million£8.4 million
31 March 2011£561.3 million£24.8 million
31 March 2012£582.1 million£47.1 million
31 March 2013£565.4 million£54.0 million
31 March 2014£536.1 million£43.7 million
31 March 2015£541.9 million£75.1 million
31 March 2016£555.2 million£54.6 million
31 March 2017£910.5 million£317.4 million
31 March 2018£877.9 million£144.2 million
31 March 2019£984.3 million£105.7 million
31 March 2020£1.11 billion£136.3 million
31 March 2021£1.09 billion£129.2 million
31 March 2022£1.14 billion£118.4 million
31 March 2023£1.22 billion£83.8 million
31 March 2024£1.38 billion£68.4 million
31 March 2025£1.52 billion£54.6 million
31 March 2026£1.60 billion£35.5 million
Aberdeen City: Band D by year
YearBand D
1996-97£647.50
1997-98£712.12
1998-99£794.00
1999-00£823.50
2000-01£873.45
2001-02£934.11
2002-03£980.82
2003-04£1,020.06
2004-05£1,108.00
2005-06£1,162.08
2006-07£1,195.83
2007-08£1,230.39
2008-09£1,230.39
2009-10£1,230.39
2010-11£1,230.39
2011-12£1,230.39
2012-13£1,230.39
2013-14£1,230.39
2014-15£1,230.39
2015-16£1,230.39
2016-17£1,230.39
2017-18£1,230.39
2018-19£1,267.30
2019-20£1,324.33
2020-21£1,377.30
2021-22£1,377.30
2022-23£1,418.62
2023-24£1,489.55
2024-25£1,489.55
2025-26£1,636.27
2026-27£1,747.54

Aberdeen City figures as CSV · What each figure measures

Aberdeen City council tax bands, 2026-27

As published by the Scottish Government (council tax by band).

BandAnnual amount
Band A£1,165.03
Band B£1,359.20
Band C£1,553.37
Band D£1,747.54
Band E£2,296.07
Band F£2,839.75
Band G£3,422.27
Band H£4,281.47

Who has power over Aberdeen City

Every body that makes decisions for Aberdeen City, from the street up to the G20. Each one links to its page on the official record. How the ten levels work.

  1. Level 1: Neighbourhood and community power

    Residents' and tenants' groups, neighbourhood forums and local policing panels.

  2. Level 2: Parish, town and community councils

    Community councils, where the area has them, sit below the council.

  3. Level 3: Local councils

  4. Level 5: Devolved and state governments

    • Scottish Parliament and Scottish Government makes law for Scotland on devolved subjects
  5. Level 6: National government

  6. Level 7: Regional blocs and supranational bodies

  7. Level 8: The UN and global treaty bodies

  8. Level 9: The IMF, World Bank and global finance

    • International Monetary Fund (IMF) The UK has been a member since 27 December 1945 and has a quota of SDR 20,155.1 million (IMF country page for the United Kingdom).
    • World Bank Group (WBG) The UK holds 3.75% of voting power in the IBRD (data as of 30 June 2026) and 6.92% in IDA (as of 30 June 2026), according to the World Bank's voting tables.
  9. Level 10: G7, G20, Davos and global forums

    • G7 The UK is one of the seven members.
    • G20 The UK is a G20 member.

Sources

Scottish Government finance statistics (spending) · Scottish Government finance statistics (reserves) · MHCLG borrowing and investment table · Scottish Government Band D table · council tax by band · ONS population, mid-2025. Read 15 October 2026; file fingerprints (SHA-256) are listed on the council money page.

More on Aberdeen City

Figures checked 15 October 2026. Link moved or figure out of date? Tell us.