In this present day Aberdeenshire does not include Aberdeen City which is a Council Area in its own right. However, Aberdeenshire Council does have its headquarters at Woodhill House, in Aberdeen; the only Scottish council whose headquarters are based outwith its area's border. Aberdeenshire borders Angus and Perth and Kinross to the south, and Highland and Moray to the west.
The present council area is named after the historic county of Aberdeen which had different boundaries and was abolished in 1975, under the Local Government (Scotland) Act 1973 to be replaced by Grampian Regional Council, and five district councils; Banff and Buchan, Gordon, Kincardine and Deeside, Moray and the City of Aberdeen, with local government functions shared between the two levels. In 1996, under the Local Government etc (Scotland) Act 1994, the Banff and Buchan district, the Gordon district and the Kincardine and Deeside district were merged to form the present Aberdeenshire council area, with the other two districts becoming autonomous council areas.
The council area has a population of 226,871, representing 4.5% of Scotland's total, and a 20% increase since 1981, 50% since 1971. The ten largest towns in Aberdeenshire (with 2004 population estimates) are :
The population has a higher proportion of younger age groups than the rest of Scotland, reflecting employment-driven in-migration in recent decades.
The council has 68 councillors, elected in 19 multi-member wards by Single Transferable Vote. The 2007 elections resulted in the following representation:
| Ward | Members | Representation |
|---|---|---|
| 1. Banff and District | 3 | 1 Lib Dem, 1 SNP, 1 Ind |
| 2. Troup | 3 | 1 SNP, 1 Con, 1 Ind |
| 3. Fraserburgh and District | 4 | 3 SNP, 1 Ind |
| 4. Central Buchan | 4 | 2 Ind, 1 SNP, 1 Con |
| 5. Peterhead North and Rattray | 4 | 2 SNP, 1 Con, 1 Ind |
| 6. Peterhead South and Cruden | 3 | 2 SNP, 1 Lib Dem |
| 7. Turriff and District | 3 | 1 Lib Dem, 1 SNP, 1 Ind |
| 8. Mid Formartine | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 9. Ellon and District | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 10. West Garioch | 3 | 2 Lib Dem, 1 SNP |
| 11. Inverurie and District | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 12. East Garioch | 3 | 2 Lib Dem, 1 SNP |
| 13. Westhill and District | 4 | 1 Lib Dem, 1 SNP, 1 Con, 1 Ind |
| 14. Huntly, Strathbogie and Howe of Alford | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 15. Aboyne, Upper Deeside and Donside | 3 | 2 Con, 1 Lib Dem |
| 16. Banchory and Mid Deeside | 3 | 1 Lib Dem, 1 SNP, 1 Con |
| 17. North Kincardine | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 18. Stonehaven and Lower Deeside | 4 | 2 Lib Dem, 1 SNP, 1 Con |
| 19. Mearns | 4 | 2 Lib Dem, 1 SNP, 1 Con |
The overall political composition of the council was as follows:
| Party | Councillors | |
| Liberal Democrat | 24 | |
| Scottish National Party | 22 | |
| Conservative | 14 | |
| Independent | 8 |
The Council's net expenditure is £399.1m a year (2003/04). Education takes the largest share of expenditure (55%), followed by Social Work and Housing (19%), Transportation and Infrastructure (11%), and Joint Services such as Fire and Police (10%). 22% of revenue is raised locally through the Council Tax. Average Band D Council Tax is the eighth lowest in mainland Scotland at £966 (2003/04).
The council has devolved power to six area committees: Banff and Buchan, Buchan, Formartine, Garioch, Marr and Kincardine and Mearns