In Scotland, councils are financed by grants from Scottish Government, by non-domestic rates charged to businesses in their area and by council tax charged to households in their authority. The council's budget is spent on education, social work, police services and other services provided by the council.

First broadcast:
18 March 2003

This clip could be used to illustrate how local government is financed and how one council spends its money. The clip could be paused to allow students to copy their own pie charts or bar graphs and drawn conclusions based on this. The figures shown and discussed could be compared with more recent data and with that of other councils.