Moray: spending, reserves and debt
Moray is one of Scotland's 32 councils, with an estimated 94,730 residents in mid-2025.
Key figures
What the figures show
Education took more than half of what Moray spent on services in 2024-25: £134.8 million of £263.2 million, according to the Scottish Government.
Usable reserves stood at £42.0 million at 31 March 2025, of which £29.3 million was in the general fund, according to the Scottish Government's finance statistics. Over the year to 31 March 2025 reserves fell by £8.6 million. The peak in this series was £59.8 million at 31 March 2023.
Outstanding borrowing was £323.4 million at 31 March 2026, from the MHCLG borrowing and investment table, against investments of £18.3 million. Borrowing is 2.3 times its level at 31 March 2010 (£138.0 million). The latest quarter, to 30 June 2026, shows £305.4 million.
That is £3,414 for each resident, dividing the borrowing figure by the ONS mid-2025 population estimate (94,730), 17th highest of the 32 councils in Scotland with money pages here.
For 2026-27, the council's Band D charge is £1,731.14, +10.0% on 2025-26 and 2.8 times the £607.50 of 1996-97. The Scottish Government's band table puts Band A at £1,154.09 and Band H at £4,241.29.
Moray spending by service, 2024-25
| Service | Net spending, 2024-25 | Share of services that cost money | Per resident |
|---|---|---|---|
| Education | £134.8 million | 51.1% | £1,423.05 |
| Social work (adults and children) | £92.7 million | 35.1% | £978.48 |
| Environmental services (including waste) | £10.9 million | 4.1% | £114.98 |
| Roads and transport | £8.6 million | 3.3% | £91.10 |
| Culture and leisure | £7.4 million | 2.8% | £78.13 |
| Central services | £7.3 million | 2.8% | £77.44 |
| Housing (not council housing) | £2.1 million | 0.8% | £22.44 |
| Trading services | −£78,000 | net income | £-0.82 |
| Building, planning and development | −£575,000 | net income | £-6.07 |
| Total | £263.2 million | £2,778.73 |
History
Moray: reserves at 31 March
| Date | Reserves |
|---|---|
| 31 March 2017 | £30.3 million |
| 31 March 2018 | £24.7 million |
| 31 March 2019 | £20.8 million |
| 31 March 2020 | £30.7 million |
| 31 March 2021 | £53.2 million |
| 31 March 2022 | £59.0 million |
| 31 March 2023 | £59.8 million |
| 31 March 2024 | £50.5 million |
| 31 March 2025 | £42.0 million |
Moray: borrowing and investments
| Date | Borrowing | Investments |
|---|---|---|
| 31 March 2010 | £138.0 million | £10.4 million |
| 31 March 2011 | £134.0 million | £5.1 million |
| 31 March 2012 | £139.0 million | £9.4 million |
| 31 March 2013 | £138.4 million | £9.3 million |
| 31 March 2014 | £160.2 million | £1.2 million |
| 31 March 2015 | £166.1 million | £1.5 million |
| 31 March 2016 | £172.1 million | £620,000 |
| 31 March 2017 | £194.6 million | £3.6 million |
| 31 March 2018 | £207.5 million | £24.6 million |
| 31 March 2019 | £217.0 million | £20.6 million |
| 31 March 2020 | £236.5 million | £18.5 million |
| 31 March 2021 | £252.7 million | £32.1 million |
| 31 March 2022 | £235.6 million | £19.6 million |
| 31 March 2023 | £239.4 million | £13.3 million |
| 31 March 2024 | £259.9 million | £12.1 million |
| 31 March 2025 | £295.9 million | £22.7 million |
| 31 March 2026 | £323.4 million | £18.3 million |
Moray: Band D by year
| Year | Band D |
|---|---|
| 1996-97 | £607.50 |
| 1997-98 | £652.00 |
| 1998-99 | £699.00 |
| 1999-00 | £724.00 |
| 2000-01 | £786.00 |
| 2001-02 | £824.50 |
| 2002-03 | £864.90 |
| 2003-04 | £907.40 |
| 2004-05 | £996.30 |
| 2005-06 | £1,045.00 |
| 2006-07 | £1,096.00 |
| 2007-08 | £1,135.00 |
| 2008-09 | £1,135.00 |
| 2009-10 | £1,135.00 |
| 2010-11 | £1,135.00 |
| 2011-12 | £1,135.00 |
| 2012-13 | £1,135.00 |
| 2013-14 | £1,135.00 |
| 2014-15 | £1,135.00 |
| 2015-16 | £1,135.00 |
| 2016-17 | £1,135.00 |
| 2017-18 | £1,169.05 |
| 2018-19 | £1,204.12 |
| 2019-20 | £1,261.80 |
| 2020-21 | £1,322.87 |
| 2021-22 | £1,322.87 |
| 2022-23 | £1,362.56 |
| 2023-24 | £1,430.69 |
| 2024-25 | £1,430.69 |
| 2025-26 | £1,573.76 |
| 2026-27 | £1,731.14 |
Moray figures as CSV · What each figure measures
Moray council tax bands, 2026-27
As published by the Scottish Government (council tax by band).
| Band | Annual amount |
|---|---|
| Band A | £1,154.09 |
| Band B | £1,346.44 |
| Band C | £1,538.79 |
| Band D | £1,731.14 |
| Band E | £2,274.53 |
| Band F | £2,813.10 |
| Band G | £3,390.15 |
| Band H | £4,241.29 |
Who has power over Moray
Every body that makes decisions for Moray, from the street up to the G20. Each one links to its page on the official record. How the ten levels work.
Level 1: Neighbourhood and community power
Residents' and tenants' groups, neighbourhood forums and local policing panels.
Level 2: Parish, town and community councils
Community councils, where the area has them, sit below the council.
Level 3: Local councils
- Moray council this page
- Moray in official figures population, pay, house prices, crime
Level 5: Devolved and state governments
- Scottish Parliament and Scottish Government makes law for Scotland on devolved subjects
Level 6: National government
- Aberdeenshire North and Moray East: Seamus Logan (Scottish National Party) MP
- Moray West, Nairn and Strathspey: Graham Leadbitter (Scottish National Party) MP
- All 650 MPs votes, interests and costs
- UK government and Parliament official figures and sources
Level 7: Regional blocs and supranational bodies
- Council of Europe and the European Court of Human Rights (CoE / ECtHR) The UK Government says the United Kingdom was one of the Council of Europe's founding members.
Level 8: The UN and global treaty bodies
- United Nations (General Assembly and Security Council) The UN lists the United Kingdom as a member admitted on 24 October 1945.
- United Nations Security Council (UNSC) The UK is one of the five permanent members of the Security Council and holds the veto, according to the UN.
- NATO NATO lists the United Kingdom among its 12 founding members, which signed the North Atlantic Treaty in Washington, D.C.
- World Health Organization (WHO) WHO's list of member states includes the United Kingdom of Great Britain and Northern Ireland.
- World Trade Organization (WTO) The WTO says the United Kingdom has been a WTO member since 1 January 1995 and a member of GATT since 1 January 1948.
- Commonwealth of Nations The UK is one of the 56 members, one of three European members with Cyprus and Malta, and the Commonwealth Secretariat is headquartered at Marlborough House in London.
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.
Level 10: G7, G20, Davos and global forums
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 Moray
Figures checked 15 October 2026. Link moved or figure out of date? Tell us.