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Local Government in Scotland

Scottish local government consists of 32 local authorities which provide services to the people of Scotland - services such as education, social care, waste management, cultural services and planning.

Scottish Government works with local government and provides funding and the framework for accountability and performance.

More about Local Government


  • About local government

    An overview of local government in Scotland.

  • Local Government Finance

    Including local income tax, council tax, non domestic rates and general local authority finance and accounting issues.

  • Accountability and standards

    A summary of the audit and improvement framework for local government, including the standards which councils and councillors should adhere to and how to make a complaint.

  • Local Taxation

    Council tax and business rates

  • Empowering our Island communities

    The Scottish Government is committed to empowering our Island communities. These pages set out the work which is being done to give greater autonomy to Scotland's Islands.

  • Statutory Guidance

    Statutory Guidance – Accounting for pension and other post-employment benefits