Regulation 3
| Column 1 | Column 2 |
|---|---|
| Local Authority | Amount of pence per pound |
| Regional Councils | |
| Borders | 37.9 |
| Central | 43.9 |
| Dumfries and Galloway | 40.4 |
| Fife | 48.6 |
| Grampian | 36.0 |
| Highland | 43.5 |
| Lothian | 50.0 |
| Strathclyde | 48.5 |
| Tayside | 45.3 |
| District Councils | |
| Berwickshire | 7.9 |
| Ettrick and Lauderdale | 9.0 |
| Roxbugh | 9.9 |
| Tweeddale | 7.6 |
| Clackmannan | 15.7 |
| Falkirk | 12.9 |
| Stirling | 19.1 |
| Annandale and Eskdale | 9.6 |
| Nithsdale | 9.6 |
| Stewartry | 8.3 |
| Wigtown | 7.8 |
| Dunfermline | 10.6 |
| Kircaldy | 13.3 |
| North East Fife | 11.9 |
| Aberdeen City | 11.6 |
| Banff and Buchan | 10.3 |
| Gordon | 8.3 |
| Kincardine and Deeside | 6.8 |
| Moray | 8.6 |
| Badenoch and Strathspey | 6.6 |
| Caithness | 10.3 |
| Inverness | 7.9 |
| Lochaber | 12.0 |
| Nairn | 6.6 |
| Ross and Cromarty | 10.3 |
| Skye and Lochalsh | 9.9 |
| Sutherland | 7.5 |
| East Lothian | 14.1 |
| Edinburgh City | 13.8 |
| Midlothian | 14.1 |
| West Lothian | 12.4 |
| Argyll and Bute | 15.7 |
| Bearsden and Milngavie | 10.9 |
| Clydebank | 16.1 |
| Clydesdale | 13.9 |
| Cumbernauld and Kilsyth | 13.7 |
| Cumnock and Doon Valley | 14.1 |
| Cunninghame | 17.0 |
| Dumbarton | 15.7 |
| East Kilbride | 11.8 |
| Eastwood | 8.3 |
| Glasgow City | 22.0 |
| Hamilton | 15.0 |
| Inverclyde | 13.3 |
| Kilmarnock and Loudoun | 13.7 |
| Kyle and Carrick | 14.1 |
| Monklands | 15.0 |
| Motherwell | 13.6 |
| Renfrew | 15.0 |
| Strathkelvin | 13.3 |
| Angus | 11.2 |
| Dundee City | 17.8 |
| Perth and Kinross | 11.6 |
| Islands Councils | |
| Orkney | 41.4 |
| Shetland | 39.1 |
| Western Isles | 60.7 |