2026 02 25 General Services Revenue Estimates 2026-27 to 2028-29 V4 Combined (classification removed)
North Ayrshire Council · 25 February 2026
Back to North Ayrshire Council — 25 February 2026 and its agenda
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NORTH AYRSHIRE COUNCIL 25 February 2026 North Ayrshire Council Title: General Services Revenue Estimates 2026/27 to 2028/29 Purpose: To advise Council on (a) the Council's revenue spending requirements and anticipated funding for 2026/27 to 2028/29; (b) the level of reserves and fund balances held by the Council and (c) options to address the funding gap and the risks faced by the Council. Recommendation: That Council: a) notes the anticipated funding available to meet the Council’s expenditure requirements and notes the areas of ongoing financial risk to the Council; b) approves the Council's expenditure requirements for 2026/27 and notes the indicative requirements for 2027/28 and 2028/29; c) notes the projected outturn position for 2025/26; d) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these; e) approves efficiencies and savings to ensure a balanced budget for 2026/27, consequentials and new proposals in future years; f) approves the schedule of Council fees and charges detailed in Appendix 6; g) Considers and approves the level of additional contribution to the HSCP, noting the pressures and risks to the HSCP and the Council set out at 2.8.2; h) determines the level of Council Tax for 2026/27, noting the recommendation that, in view of the projected deficit position of the HSCP, that Council considers an increase in excess of 7%; i) notes the anticipated funding gaps for 2027/28 and 2028/29; j) considers the equality and children’s rights impact of any proposed service changes; k) notes the feedback from the community Budget engagement exercise to help inform budget plans; l) notes further progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and m) approves the budget matrix for 2026/27.
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1. Executive Summary 1.1 Introduction 1.1. Section 93 of the Local Government Finance Act 1992 requires Councils to determine the levels of expenditure in the forthcoming financial year, and thereafter to set Council Tax sufficient to cover any unfunded balance. 1.2. This report provides Members with an overview of the Council's anticipated financial position on the General Fund revenue budget for the next three financial years, 2026/27 to 2028/29. It also sets out the information required to enable the Council to set a balanced budget and its Council Tax for 2026/27 by 11 March as required by statute. 1.3. The Long-Term Financial Outlook 2024/25 to 2033/24 report was presented to Council on 13 December 2023. The updated Medium-Term Financial Outlook 2026/27 to 2028/29 was presented to Council on 5 November 2025. In addition, regular Elected Member briefing sessions were held between October 2025 and February 2026, during which officers provided Members with information on the financial pressures and risks faced by the Council, most acutely from the projected HSCP deficit position in 2026/27, and options to reduce net expenditure within the context of the priorities set out in the Council Plan. Revenue Budget 1.4. When the Council set its budget for 2025/26 on 26 February 2025 the decisions taken resulted in a balanced budget for 2025/26 with indicative remaining funding gaps of £7.127m and £9.173m for 2026/27 and 2027/28 respectively. This position assumed Council tax increases of 5% per annum and excluded any use of Council reserves. 1.5. The Medium-Term Financial Plan (MTFP) for 2026/27 to 2028/29 builds on last year’s MTFP and the analysis reflected in the Medium-Term Financial Outlook. The proposals in this report provide a balanced budget for 2026/27, although it should be noted that this required a planned use of £3.500m reserves, with indicative net funding gaps remaining for 2027/28 and 2028/29 of £6.918m and £8.902m respectively. This position incorporates the full year effect of proposed savings in 2026/27, a 5% planning assumption for Council tax increase currently and a planned use of reserves of £1.788m in 2027/28. This position, along with the risks to the Council through the pressures faced by the HSCP, continues to present a significant challenge to the sustainability of the Council’s finances. A summary of the key components underpinning this is provided at sections 2.6 and 2.7. 1.6. Detail is provided at section 2.5 on the anticipated level of earmarked, unearmarked and specific reserves with unearmarked reserves projected at the level of 2.0% equal to £9.699m, earmarked reserves of £89.178m and specific reserves of £13.419m aligning with anticipated future commitments. The Council’s Useable reserves position will continue to be monitored. 1.7. The MTFP includes a range of savings proposals required to deliver a balanced Budget position for 2026/27, and a profiled use of reserves to help mitigate the
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significant financial challenges facing the Council and this is set within the context of a baseline Council Tax increase of 7% for 2026/27, however, it is recognised that, in view of the projected deficit position of the HSCP, Council is asked to consider a further increase to Council tax. Health and Social Care Partnership 1.8 The Director of the Health and Social Care Partnership (HSCP) has provided Members with information on pressures and areas of potential savings to inform the Council’s contribution to the Partnership. This information is not detailed within the Council’s budget proposal on the basis that the final position will be determined by the Integration Joint Board (IJB). It is recognised however, that the Medium-Term Financial Plan of the HSCP anticipates significant cost pressures which presents a risk to the financial sustainability of the Council. 1.9 The additional contribution for 2026/27 set out in the report is currently £13.759m. This reflects the requirements of the HSCP to meet new expenditure commitments (£8.798m) as well as additional funding from the Council of £4.961m, being the full value of the additional core grant settlement to the Council, to help address existing cost pressures. It should be stressed however that this level of contribution falls short of the current projected deficit position of the HSCP in 2026/27. Current projections indicate a deficit position on Social Care services of £12.609m, with this potentially reduced to £10.376m through delivery of draft savings proposals. The additional funding from the Council of £4.961m would potentially reduce this deficit position to a best case scenario of £5.415m in 2026/27. This position also assumes the delivery of in-year financial recovery actions for 2025/26. Current projections in 2025/26 indicate a residual risk overspend of £1.881m on Social Care at month 7. Further areas of funding to support expenditure commitments is expected and still to be distributed. This includes funding for free personal and nursing care. 1.10 The Integration Scheme approved by Scottish Ministers states that following determination of the Council and NHS payment to the IJB, the IJB will refine its Strategic Plan and planned service delivery to take account of the totality of resources available. In order to deliver services within the level of available funding, this will require the HSCP to further develop its Transformation and financial recovery plans. Chief Finance Officer Assurance 1.11 The 2026/27 annual budget and 2026/27 to 2028/29 MTFP has been informed by the Council’s Long-Term Financial Outlook and previous MTFP. Significant scrutiny of the underlying assumptions and savings delivery has been undertaken to ensure the 2026/27 annual budget is robust. It is the responsibility of Chief Officers, including the HSCP, to manage any variance from the underlying assumptions. 1.12 The report notes at section 2.14 the significant risks to the financial sustainability of service delivery. This includes uncertainty around future funding levels from Scottish Government and the financial performance of the HSCP. 1.13 As a mitigation to the risks facing the Council, there is the requirement for the Council to hold a sufficient level of Reserves. The level of Reserves set out in the Budget aligns with known future commitments. The Change and Service Re-design Fund will require to be kept under review to ensure sufficient resources are available to continue to support the Council’s Sustainable Change programme.
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Unearmarked reserves continue to remain at the lower level of recognised best practice and reflects 2% of the Council’s revenue budget. 2. Background 2.1 Financial Context 2.1.1 The Long-Term Financial Outlook 2024/25 to 2033/24 report was presented to Council on 13 December 2023. This, along with the Medium-Term Financial Outlook 2026/27 to 2028/29, which was presented to Council on 5 November 2025, is the cornerstone of the Council’s strategic financial planning framework. This has helped inform the development of the Medium-Term Financial Plan (MTFP) 2026/27 to 2028/29. 2.1.2 The economic outlook for the Scottish and UK economy continues to be sluggish. In the UK and Scotland growth forecasts remain around 1.1% for 2026. Inflation for December 2025 based on CPI was 3.4%, an increase from 3.2% in November and more than the Bank of England (BoE) target of 2%. Inflation is expected to fall further towards the BoE target during 2026. The Bank of England base interest fell by 0.25% to 3.75% in December 2025. From a financial planning perspective inflation continues to impact both revenue and capital costs, however, with regards to pay, agreements have already been reached with bargaining groups through 2026/27. 2.2 Scottish Government Funding 2.2.1 The Scottish Budget was announced on the 13 January 2026 and the Draft Local Government Finance Settlement for 2026/27 was published on the same day. Funding support from the Scottish Government comprises: • general revenue grant; • non domestic rate income; and • specific grant. 2.2.2 North Ayrshire Council's anticipated Scottish Government funding support, as distributed, for 2026/27 is £399.449m. Subsequent to this notification, on 30 January 2026, COSLA Leaders approved further areas of distribution which will likely change both the revenue and capital grant allocations across Councils. No material change to the current position is anticipated at this time. 2.2.3 Prior to the Settlement announcement, significant work had been undertaken to update a range of Grant Aided Expenditure (GAE) indicators. These indicators reflect the measurement of need across Scottish Local authorities relative to other local authorities. One of the areas of significant update included Adult Social Care indicators which have been updated and included within the Settlement. The shift in Social Care based indicators has favoured the Council based on our demographic (+£3.3m distribution compared to last year excluding any new funding). Conversely, those general population-based indicators, including pupil numbers, continue to negatively impact the position, this being more prevalent within the Education sector (-£1.3m reduction). The impact of the Floor calculation from the Settlement for the Council is such that we continue to receive funding from the Floor i.e. £1.356m in 2026/27, however this is a significant reduction of £3.601m from last
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year (£4.957m funding in 2025/26). In summary, what the Council has gained through a more up to date assessment on need through the GAE indicators, has been negated through less financial support from the Floor mechanism. This reflects the complexity that currently exists within the local government funding distribution mechanism. 2.2.4 The Draft Local Government Settlement resulted in an increase of £4.961m in uncommitted core grant funding (+1.29%) when compared to the 2025/26 settlement. The main elements of the budget announcement included; • Increase in the General Revenue Grant of £253m to help contribute towards the second year of local government pay deals and to support other local priorities, including Adult Social Care; • Baselining of £79.7m and £30m that was previously provided in-year from non- recurring sources to support the pay deals; • Allocates a further £17m to reflect the legacy costs of the first year of the SNCT (Teachers) pay deal, with £47m SNCT funding still to be distributed; • Baselined a further £773.8m of funding previously provided as in-year transfers; • An additional £160m (£4.688m for NAC) and £22m to fund the Real Living Wage uplift for commissioned services across adult social care and early learning and childcare respectively. It is recognised however, that this level of funding is insufficient to meet expenditure commitments; • £7m to support an inflationary uplift in free personal nursing care, however, this is still to be distributed; • £0.7m increase to the School Clothing Grant; • £3m to support expansion of Free School Meals; • Enhanced revenue and capital support for inter-island connectivity. The details for which has still to be provided; • Confirmation that local Authorities will retain all the funding paid to local authorities by PackUK under the Extended Producer Responsibility scheme with no adjustment to the Settlement. Elected members should note that this funding has already been built into the NAC Budget planning for 2026/27. 2.2.5 Unlike previous years, the Settlement announcement did not include any specific expectations or conditions attached to the funding. It is recognised that this approach is more consistent with the principles of the Verity House Agreement. In particular; • The Settlement provides full discretion over decisions on Council tax, with no freeze and no cap. However, the Scottish Government indicated that as the Budget prioritises cost of living measures, Councils should look to minimise any proposed increases. • No condition attached to the level of funding to be passported to Integration Joint Boards (IJB’s), therefore providing flexibility to Councils. The Scottish Government also stated the importance of sustainable funding for adult social care services; however, it referenced the increase in general revenue grant as being the source
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of more sustainable funding to IJB’s which, in view of the scale of the challenges facing the IJB, will fall significantly short of the levels of the projected deficit. • Similarly, with regards to teacher numbers there is no explicit condition around maintaining teacher numbers. The Scottish Government has referenced good progress nationally from Councils in maintaining teacher numbers and an improved pupil teacher ratio in 2025. In terms of Additional Support Needs, there is also confirmation that the £28m allocated in 2025/26 will continue in 2026/27. The COSLA position regarding reduced class contact time is that there is no funding currently within local government to facilitate this. The Scottish Government will make £1m available to support pilot approaches around this. 2.2.6 For non-domestic rates the Basic Property Rate (poundage) will provisionally be set at 48.1p, a decrease from 49.8p last year. The Intermediate and Higher Property Rates will also decrease to 53.5p (from 55.4p) and 54.8p (from 56.8p) respectively. A new 15% relief will be available from 2026/27 up to 2028/29 for retail, hospitality and leisure premises liable for the basic or intermediary property rate. Continuation of 100% relief for Hospitality premises on islands, as well as retail and leisure will be available and capped at £110,000 per ratepayer. This will run up to 31 March 2029. 2.2.7 The Scottish Government has also published details of multi-year resource planning assumptions with provisional allocations up to 2028/29, however, as things currently stand this presents a very challenging fiscal position for Councils, with a broadly flat cash projection across the years. The Scottish Government have indicated that this will be subject to change as further UK Government announcements are made in the coming years. The current 2027/28 and 2028/29 planning assumption is therefore that the level of core revenue grant will be flat cash and remain at the same level for each year. For context, a 1% reduction in core grant equates to around £4.000m. 2.2.8 On the 12 February, 2026 the Cabinet Secretary for Finance and Local Government announced the intention to amend the Budget Bill at Stage 2, to allocate a further £20m funding to Local Government to address the shortfall in funding to support the real living wage in commissioned care services. At the time of writing, the allocation to North Ayrshire is unknown, however, it is recognised this funding will not materially change the level of deficit position forecast by the HSCP in 2026/27. 2.3 Council Tax 2.3.1 Local authorities have discretion to increase Council Tax. Section 74 of the 1992 Act sets the proportions payable by each Council Tax band. As such, Councils can only apply a standard percentage increase across all Council Tax bands, they cannot vary the percentage increase between bands. The Scottish Government announced that two new Council tax bands will be introduced from April 2028 and initial preparation work would be progressed around this. The indication is that the new bands would be aligned to property values over £1 million and £2 million. 2.3.2 Council Tax is a vital source of revenue for the Council. The 2026/27 Settlement provides full discretion for local authorities on decisions on Council tax, with no freeze or cap. The Scottish Government indicated that as the Budget prioritises cost of living measures, Councils should look to minimise any proposed increases. However, it is recognised that the level of Council tax should also consider the
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significant cost pressures and risks faced by the Council and the HSCP in delivering vital sustainable services to citizens. 2.3.3 The MTFP includes an initial baseline planning assumption for 2026/27 of an increase of 7% Council Tax, with a current planning assumption of a further 5% increase for 2027/28 and 2028/29. The 7% planning assumption is a consequence of passporting all additional core revenue grant to the HSCP (i.e. £+4.961m). Whilst this position would achieve a balanced budget for the Council in 2026/27, this level of additional funding would still fall significantly short of the level of deficit that the HSCP projects in 2026/27. The current position indicates a deficit projection on Social Care services for 2026/27 of £12.609m which could potentially be further reduced to £10.376m, subject to the IJB approving further policy-based savings. It is also recognised that the current year outturn position of the HSCP could further impact this position. The IJB will meet on 19 March to set its 2026/27 Budget. Additional funding from the Council of £4.961m would potentially reduce the deficit position to between £5.415m and £7.648m, depending on the decisions approved by the IJB and the outturn position. For important context, to provide further additional funding from Council tax to fully address this remaining projected deficit position would require a Council tax increase of between 14.5% and 17.7%. 2.3.4 As part of the Budget process, the Council is required to agree funding to the HSCP. Following this, the IJB is required to refine its Strategic Plan and planned service delivery to take account of the totality of resources available and to commission services within the level of available funding. It is recognised that the current projected deficit position presents a significant challenge to the HSCP in terms of the level of services it can provide within the funding that is available and the potential impact that further cuts and savings would have on services and service users. As a funder this current position presents an ongoing risk to the Council. It is therefore recommended that Council considers a level of Council tax increase in excess of 7% to help further address this risk. 2.3.5 Council Tax income currently represents around 16% of Council funding and is a vital source of sustainable revenue for the Council. To illustrate the impact of Council tax increases based on Band D (excluding charges for water and wastewater) the undernoted table includes a range of potential increases aligned to the deficit position facing the HSCP set out in section 2.3.3. The level of Council tax increase and subsequent contribution to the HSCP also requires to be considered within the context of the impact on the Council taxpayer. % Potential Increases Band D Band D - Valuation (at 1991 levels) 2025/26 Band D Council Tax Band D Increase 2026/27 Band D Council Tax 7% £45,000 to £57,999 £1,553.77 £108.76 £1,662.53 8% £45,000 to £57,999 £1,553.77 £124.30 £1,678.07 9% £45,000 to £57,999 £1,553.77 £139.84 £1,693.61 10% £45,000 to £57,999 £1,553.77 £155.38 £1,709.15 11% £45,000 to £57,999 £1,553.77 £170.91 £1,724.68 12% £45,000 to £57,999 £1,553.77 £186.45 £1,740.22 13% £45,000 to £57,999 £1,553.77 £201.99 £1,755.76 14% £45,000 to £57,999 £1,553.77 £217.53 £1,771.30 15% £45,000 to £57,999 £1,553.77 £233.07 £1,786.84
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16% £45,000 to £57,999 £1,553.77 £248.60 £1,802.37 17% £45,000 to £57,999 £1,553.77 £264.14 £1,817.91 18% £45,000 to £57,999 £1,553.77 £279.68 £1,833.45 2.3.6 Comparative information on Band D is provided within the Council Tax leaflet issued with Council Tax Bills. In 2025/26 North Ayrshire Council had the second lowest level of Council tax increase in Scotland at 7%. North Ayrshire Council currently has the 18th highest level of Council tax across the 32 local authorities. Over 23% of households across North Ayrshire are currently in receipt of Council Tax Reduction (CTR). The comparative information for 2025/26 on a per capita basis is as follows; Scotland £1,543.00 North Ayrshire Council £1,553.77 2.3.7 The Scottish Government published the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023, under which councils have the power to vary the Council Tax charge for second homes from the current 100% charge, to include a premium of up to a further 100% of the applicable Council Tax charge. Following a period of consultation during 2024/25, North Ayrshire Council at its meeting on 12 February 2025 approved the application of the 100% premium. Further discussions are currently being advanced to remove the current 100% cap on the Council tax premium. Whilst this would offer Councils further flexibility, this would have to be considered against North Ayrshire’s local circumstances, including any further impact on Island communities. 2.4 Probable Outturn 2025/26 2.4.1 Based on the revenue financial performance report for 2025/26 at the end of November 2025, a projected underspend of £0.885m is forecast. The factors contributing to this were reported to Cabinet on 27 January 2026. 2.4.2 Based on the position at the end of October 2025, the Health and Social Care Partnership is projecting a year-end overspend of £4.946m, (1.5%), for 2025/26. This is a decrease of £0.303m since the previous report. The Council services element is reporting a projected overspend of £3.970m and the Health services element is reporting a projected overspend of £0.976m. However, previously identified financial recovery actions have reduced the projected overspend to £1.939m, including £1.881m for Council Services, an increase of £0.924m from the previous position, and £0.058m for Health services, a decrease of £0.718m. 2.4.3 There is an increasing risk to achieving financial balance during 2025-26. Although the HSCP will continue to progress recovery actions throughout the remainder of the year, in the event of an overspend position the Council will have to consider making interim funds available. The terms of this arrangement will be considered by the Council’s Cabinet and the Integration Joint Board when the final outturn position is known. It is recognised that the projected level of financial pressures and funding for the HSCP over the medium-term presents a significant risk to the financial sustainability of the Council.
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2.5 Reserves and Fund Balances Introduction 2.5.1 Setting the General Fund Reserve is one of several related decisions in the formulation of the MTFP and the annual revenue budget. In setting its budget the Council must have a clear reserves policy that takes account of known commitments, potential liabilities and the risk profile of the Council and providing flexibility to deal with unforeseen circumstances. The right level of reserves supports financially sustainable service delivery. The Council’s approach is in line with CIPFA’s recommended practice as set out in the document “Local Authority Reserves and Balances”. Application of Reserves 2.5.2 North Ayrshire Council has used reserves in setting its budget over several years. This has included a reduction in unearmarked reserves, release of earmarked reserves no longer required and application of in-year underspends. Use of reserves provides only a temporary solution, and more sustainable approaches are required. A summary of application of reserves is noted below; • In 2017/18 £8.782m funded the HSCP Challenge Fund and supported non- recurring expenditure. • In 2018/19 and 2019/20 £3.500m and £3.880m respectively supported the core recurring budget. • In 2020/21, following a review of earmarked reserves, a total of £0.548m was released to support the 2020/21 Budget. • In 2021/22, following a review of corporate contingency funds, a total of £0.862m was released to support the 2021/22 Budget. • In 2022/23, no use of reserves was required to support the Budget. • In 2023/24, a total of £3.503m contribution was made from reserves. • In 2024/25, there was a planned contribution of £5.000m from reserves. • In 2025/26 the Budget included the use of £4.000m from reserves. Reserves Policy Unearmarked Reserve 2.5.3 This reserve is held to ensure the Council remains in a prudent financial position in 2026/27 and could respond to major unforeseen incidents or emergencies. 2.5.4 The Council will continue to face financial challenges through 2026/27 and across the medium-term. Cost pressures and risks include the financial performance of the HSCP, linked to pay and demographic pressures, future employee pay negotiations beyond 2026/27, and the ongoing impact of inflationary related pressures across Council budgets and the capital programme. 2.5.5 It is anticipated on 31 March 2026 the balance of unearmarked reserves will be £9.699m which equates to 2.0% of the Council’s net expenditure budget. This level of unearmarked reserve is at the lowest end of the recommended range of 2% - 4% for general reserves.
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Earmarked Reserves 2.5.6 These Funds have been approved for carry forward to meet known commitments or liabilities which will be settled in future years. Current earmarked funds include: • Affordable Housing – accumulated from Council Tax collected from second homes and long-term empty properties; • Project-specific funds - these funds will be carried forward from 2025/26 to allow for the completion of specific projects after 31 March 2026; • Workforce Planning Fund – To support the Council’s workforce planning programme; • Prudential Investment Fund - resources to smooth the revenue implications of loan charges supporting the Capital Investment Programme; • Change and Service Redesign Fund – supports delivery of the Council’s Sustainable Change programme; • Renewal Fund to support a range of projects across key themes identified through the experiences from the pandemic; and • Investment Fund to support a range of sustainability and Community based projects. 2.5.7 On the 15 February 2023 Council approved the use of Service Concession flexibility to help mitigate the significant cost pressures and resultant revenue budget gaps over the medium-term and to help address the impact of construction cost volatility as part of delivering the Council’s ambitious Capital programme. The Council Budget meeting of 1 March 2023 approved the use of £16.146m of the total retrospective sum of £21.546m to be applied in a limited and controlled manner across several financial years and, critically, that this runs in parallel with more sustainable measures to reduce the cost base of the Council in line with available funding. In view of the scale of the financial challenges facing the Council, this remains an essential element of the Budget programme over the medium-term, with £3.500m being utilised to support the 2026/27 Budget. Specific Reserves 2.5.8 Specific reserves are held as follows; • Insurance Fund - the current balance on this Fund aligns with the most recent actuarial valuation, provision for uninsured claims and outstanding liabilities. • Capital Fund – This supports delivery the capital investment programme. Summary 2.5.9 The projected accumulated balances on the Council's Funds and Reserves on 31 March 2026 are outlined in the table below, with the majority of these being earmarked for specific purposes. The value of reserves is anticipated to increase during 2025/26 by £4.608m. This being predominately due to the movement in Prudential Investment Fund required to support delivery of the Capital programme.
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2.5.10 Based on the current financial landscape and the risks the Council faces, the current level of useable reserves, whilst sufficient for now, will require to be continually reviewed against the level of risks across the Council and from the risks associated with the HSCP funding and financial performance over the medium and long-term. As reflected in this report, another mitigation to these risks is from the considerations around the level of Council tax set by the Council and from the delivery of further savings. To deliver future savings the Council will also need to invest further to progress the change programme at scale and pace. 2.6 Income Summary 2.6.1 Total funding available to the Council to finance its expenditure plans in 2026/27 is noted in the table below. The main assumptions include; • 2026/27 Scottish Government Funding in line with the Finance Circular of 13 January 2026. Subsequent to this notification, on 30 January 2026, COSLA Leaders approved further areas of distribution which will likely change both the revenue and capital grant allocations across Councils. No material change is anticipated at this time. For future years a prudent flat cash position in core funding is projected for years 2 and 3, excluding anticipated adjustments in respect of loan charge support; • The North Ayrshire Council meeting of 12 February 2025 approved the application of a 100% Council Tax premium in respect of second homes and approved a revised policy for non-domestic rates empty property relief. This continues to be reflected in the anticipated income for 2026/27. A report will be presented to Council at the end of June 2026 to outline the level of property movement around second home ownership following one year of application of Balance at 31 March 2025 Transfers Approved by Cabinet 27 Jan 2026 Projected Transfers to 31 Mar 2026 Transfers Included in Budget Paper Projected Balance at 31 Mar 2026 Anticipated Future Spend Projected Future Balance £m £m £m £m £m £m £m General Fund Unearmarked 9.181 - 0.885 (0.367) 9.699 - 9.699 General Fund Earmarked Affordable Housing 2.617 (0.721) 1.126 - 3.022 (3.022) - Project Specific Funds 21.621 (1.111) (0.095) 0.367 20.782 (20.782) - Prudential Investment Fund 38.009 9.660 - - 47.669 (47.669) - Change and Service Redesign Fund 2.167 (0.192) (0.103) - 1.872 (1.872) - Renewal Fund 5.242 (0.011) - - 5.231 (5.231) - Investment Fund 4.295 (0.122) (0.273) - 3.900 (3.900) - Workforce Planning Fund 0.757 (0.078) - - 0.679 (0.679) - Future Budget Support 9.288 (4.000) - - 5.288 (5.288) - Cost of Living Fund 1.092 (0.035) (0.322) - 0.735 (0.735) - Total Earmarked Funds 85.088 3.390 0.333 0.367 89.178 (89.178) - Total General Fund Balances 94.269 3.390 1.218 - 98.877 (89.178) 9.699 Specific Reserves Insurance Fund 2.233 - - - 2.233 (2.233) - Capital Fund 11.186 - - 11.186 (11.186) - Total Specific Reserves 13.419 - - - 13.419 (13.419) - Total General Fund Reserves 107.688 3.390 1.218 - 112.296 (102.597) 9.699
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the new policy. Council Tax increases of 5% for 2027/28 and 2028/29 have been included within the planning assumptions at this time. This position will continue to be influenced by the level of future Scottish Government funding; • The contribution from earmarked reserves includes resources from the approved Service Concessions flexibility across the MTFP; • Outwith specific proposals, fees and charges have been uplifted by 5% annually. 2026/27 2027/28 2028/29 £m £m £m Aggregate External Finance 399.449 399.449 399.449 Additional Aggregate External Finance due: DHP Undistributed 3.034 3.034 3.034 26-27 Pay Award Funding 1.246 1.246 1.246 Council Tax 75.009 79.418 84.051 Council Tax Income for Affordable Housing 1.377 1.446 1.518 Council Tax Second Homes Levy 1.359 1.400 1.470 Contribution from Earmarked Reserves 3.500 1.788 - Total Funding Available 484.974 487.781 490.768 2.7 Expenditure Requirement 2.7.1 The revised expenditure requirement for 2026/27 is £485.848m and is summarised in Appendix 1. This is the 2025/26 base budget adjusted to reflect the outcome of a full review of service pressures, previously approved savings, operational budget adjustments, national expenditure requirements and the baseline funding contribution to the HSCP, noting that Council requires to carefully consider the total level of contribution within the context of the deficit position projected by the HSCP. The main assumptions and pressures are summarised below; • Costs of continuing the current level of service; • Inflationary related pressures, including pay awards, contractual commitments and utilities; • The financial implication of decisions already taken by the Council; • Socio economic and demographic pressures. 2.7.2 Changes to the level of employer contributions to the Strathclyde pension fund were confirmed during 2023/24. The rates included a temporary reduced contribution rate for 2024/25 and 2025/26 of 6.5% and a 17.5% contribution rate for 2026/27. The Council’s expenditure requirements over the last 2 years were adjusted to reflect the base contribution rate of 17.5%, however, the actual reduced rate of 6.5% provided temporary financial benefit across 2024/25 and 2025/26,
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helping deliver strategic investment on a non-recurring basis. The HSCP also benefitted from the reduced rate across this period. It is recognised however that the increase in contribution rate to 17.5% from 1 April 2026 has contributed towards the deficit position faced by the HSCP in 2026/27. The next triennial review of the pension fund is due to be completed during 2026/27, and it is anticipated that further benefit will accrue to the Council and the HSCP from 2027/28. This will be reflected in the expenditure requirements for 2027/28 when confirmation of the new contribution rate is known. 2.7.3 Pay agreements are already in place for 2026/27 across the Scottish Joint Council (SJC) and the Scottish Negotiating Committee for Teachers (SNCT) staff groups. Through 2026/27 the Council requires to fund 3% of the agreed increases with the balance being included or anticipated within the Scottish Government revenue grant settlement. Agreed pay increases include 3.5% for SJC staff and with SNCT increases taking effect based on academic years, a further 0.25% increase from April 2026 on top of the 4% increase from August 2025, with a further 3.25% increase from August 2026 to August 2027. The financial planning assumptions for 2027/28 and 2028/29 includes a 3% increase per year, with SNCT based on academic year. This continues to be based on the limits of affordability rather than any prediction as to the actual level of any pay agreement. It is also recognised that the requirements for Councils and IJB’s to continue to fund pay increases at these levels places significant financial strain on Councils when compared to the level of Scottish Government grant funding received. 2.7.4 Financing the Council’s Capital Investment Programme continues to present challenges in terms of affordability. This is due to ongoing volatility and inflation impacts within the construction sector. To ensure delivery of the Council’s ambitious programme, the MTFP includes further revenue investment each year of around £1.100m. 2.7.5 In establishing the expenditure requirements, no provision has been made for general non pay inflation resulting in a reduction in the purchasing power of the budgets affected. This is most acute across the range of services delivered through the Place Directorate. 2.7.6 Operational budget adjustments not impacting on Council policy or causing material changes to current service levels, are detailed in Appendix 2. These include savings in 2026/27 of £4.202m. 2.7.7 As part of the 2025/26 revenue budget, savings were approved which impacted 2026/27 and they are detailed at Appendix 3 and total £2.220m. 2.7.8 Full details of expenditure requirements identified for 2026/27 to 2028/29, including new national expenditure requirements and all contractual and inflationary related pressures, as well as loans fund support to deliver the capital programme, are detailed in appendix 4. 2.7.9 Based on this expenditure forecast and incorporating the savings achieved through operational adjustments and those savings previously approved, remaining savings of £0.874m / £8.098m / £9.344m are required for 2026/27, 2027/28 and 2028/29 respectively. This position incorporates the planned use of reserves totalling £3.500m in 2026/27 and £1.788m in 2027/28. This funding landscape continues to present a significant challenge to the Council over the medium-term.
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2.8 Health and Social Care Partnership 2.8.1 Information on pressures and areas of proposed savings are shared with North Ayrshire Council to inform the allocation of resources delegated to the IJB. As part of the recent 2026/27 budget announcement and recognising the level of Scottish Government Settlement and the pressures facing the HSCP, the Council’s Budget currently includes a net contribution to the HSCP of £13.759m for 2026/27. This contribution is inclusive of 3 main elements i.e. A share of Scottish Government funding to support pay increases for 2025/26 and 2026/27 - £1.218m, funding to meet new expenditure requirements in 2026/27 - £7.580m and an additional baseline contribution from the Council of £4.961m, being the full value of the additional core grant settlement to the Council, to help address existing cost pressures. 2.8.2 It should be stressed however that this level of additional contribution falls significantly short of the current projected deficit of the HSCP in 2026/27. The current position indicates a deficit projection on Social Care services for 2026/27 of £12.609m which could potentially be further reduced to £10.376m, subject to the IJB approving further policy-based savings. It is also recognised that the current year outturn position of the HSCP could further impact this position. The IJB will meet on 19 March to set its 2026/27 Budget. Additional funding from the Council of £4.961m would potentially reduce the deficit position to between £5.415m and £7.648m, depending on the decisions approved by the IJB and the outturn position. This position also assumes the delivery of in-year financial recovery actions for 2025/26. Current projections in 2025/26 indicate a residual risk overspend of £1.881m on Social Care at month 7. Further areas of funding to support expenditure commitments is expected and still to be distributed. This includes funding for free personal and nursing care. 2.8.3 The Integration Scheme approved by Scottish Ministers states that, following determination of the Council and NHS payments to the IJB, the IJB will refine its Strategic Plan to take account of the totality of resources available and to commission services within the level of available funding. It is recognised that the current projected deficit position of the HSCP presents a significant challenge to the HSCP in terms of the level of services it can provide within the funding that is available and the potential impact that further cuts and savings could have on services and service users. As noted in section 2.3.4 of the report, it is therefore recommended that Council considers a level of Council tax increase in excess of 7% to help address this risk and provide further sustainable funding to the HSCP. On the 12 February, 2026 the Cabinet Secretary for Finance and Local Government announced the intention to amend the Budget Bill at Stage 2, to allocate a further £20m funding to Local Government to address the shortfall in funding to support the real living wage in commissioned care services. At the time of writing, the allocation to North Ayrshire is unknown, however, it is recognised this funding will not materially change the level of deficit position forecast by the HSCP in 2026/27. 2.8.4 The current planning assumption for years 2027/28 and 2028/29 from the Council is that the financial pressures facing the IJB will be met by savings and recovery actions. The IJB has already utilised all remaining unearmarked reserves.
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2.9 Efficiencies and Savings Proposals 2.9.1 Proposals for efficiencies and savings have been developed which will deliver a balanced budget for 2026/27. Proposed savings, excluding the HSCP, are summarised at Appendix 5 and total £0.874m. 2.9.2 Apart from some specific charging arrangements and those charges set nationally, it is proposed that the Council’s fees and charges in 2026/27 increase by 5%, with no subsequent years increases included at this time. This position will be reviewed as part of the 2027/28 Budget. Members should also note that no increase has been proposed in respect of school meals charges which remains at £2.05. The schedule included in Appendix 6 contains the charges with effect from 1 April 2026. It is important to note that fees and charge levels in respect of the HSCP is a matter for the IJB to consider. The range of HSCP fees and charges were considered and approved by the IJB on the 12 February 2026. Full details are included within Appendix 6. 2.10 Equality and Children’s Rights Impacts of Budget Proposals 2.10.1 The Council has a legal duty to consider the equalities and children’s rights impact of proposals on groups with protected characteristics, being age, disability; gender reassignment; pregnancy and maternity; race; religion or belief; sex; and sexual orientation. The Council also has a duty to assess the socio-economic impact of proposals (The Fairer Scotland Duty) and Island proofing. This requires an assessment of the impact of proposals on reducing inequalities. 2.10.2 Proposals contained in this report have been screened to assess whether there are any equalities and socio-economic impacts and, if so, the proposals have been equalities and children’s rights impact assessed (ECRIA). 2.10.3 The purpose of the ECRIA is to ensure that Members are fully informed in advance of taking decisions. They do not prevent Members from making decisions. All ECRIAs have an assessment of risk alongside mitigating actions. This enables Council to consider if any detrimental impact can be minimised and any positive impact maximised. 2.10.4 A link to all the relevant assessments across the budget savings categories is provided; ECRIA for Budget Proposals 2026/2027 2.10.5 Any alternative proposals from Members will require to be screened or assessed to ensure Council is aware of impacts before making any decision. 2.10.6 Responsibility for the funding allocations within the HSCP rests with the IJB which has responsibility for assessment of the impact of the decisions it takes. 2.11 Community Budget Engagement 2.11.1 An extensive programme of engagement took place between 6 November and 19 December 2025, including surveys across 2 main themes as well as in person and online focus groups. The approach was designed to support residents to contribute their views, make the surveys more accessible and avoid digital exclusion. 2.11.2 The 2 main themes each included a range of proposals and are noted as follows: • Children and Young people • Other Council Services
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2.11.3 Response totalled 1,225 across the 2 themes with more detailed feedback on proposals and considerable engagement with community groups across North Ayrshire. 2.11.4 This information has been examined by Officers to consider any further refinement to proposals, for consideration by elected members in setting the budget on 25 February 2026. In parallel, it is used to inform the Equality and Children’s Rights Impact Assessments (ECRIAs) at each stage to ensure we fully consider the impact of proposals on our residents. 2.11.5 Full details of feedback across the areas was presented to Council on 11 February 2026, with elected members having received full details in advance of this on 28 January 2026. 2.12 Sustainable Change Programme 2.12.1 Progress continues in further developing the Council’s ambitious Sustainable Change Programme aligned to the Council’s priorities. At the 17 December, 2025 Council meeting, the Best Value – Controller of Audit report was presented. The report was particularly positive and included reference to the Council being “ an exemplar of how to do transformation well.“ This report recognises the work undertaken to date and it is important that a pipeline of activity continues to be identified, with a primary focus on generating financial efficiencies to help address the significant financial pressures across the MTFP. 2.12.2 The programme is governed through the Council’s Transformation Board and includes a range of workstreams and service reviews. The current workstreams include; • Use of Land and Property Assets including commercial and non-commercial property - This includes a major operational property review within the Irvine locality and a programme to maximise all commercial property revenue: • Sustainability initiatives including major solar renewable energy investment in Nethermains and Shewalton which have now been completed and have started generating energy. A further pipeline of projects is currently being developed; • Digital Initiatives – Including Accessing Our Council and pilot initiatives with the use of Artificial Intelligence (AI) technology, supported by a Council AI policy. The pilot projects will help identify the operational benefits that AI can deliver. • A range of Service reviews including Waste Services, Housing Services, Learning resources and the Brighter Pathways programme led by the HSCP which looks at high-cost external residential placements for children and considers alternative settings of care to deliver better outcomes and reduce cost. • Work to support further regional collaboration opportunities continues to be progressed including regional economic development where a report was approved at Council on 11 February 2026. 2.12.3 It is recognised that the more progress made through delivery of the Council’s Sustainable Change Programme, the less impact there could be on delivery of the Council’s core services. Between the period from 2021/22 to 2025/26 a total of £7.137m has been generated in savings across this programme, with further significant savings incorporated within the medium-term planning. The Council’s Change and Service Re-design Fund requires to be kept under review to ensure it
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can continue to support the delivery of this programme. Due to the scale of the financial challenge facing all Councils it is also important to consider and progress areas of wider reform. National initiatives through the Improvement Service and Digital Office continue to be at an early stage, however, this could provide further opportunities for Councils to take a collective approach to areas of service delivery. 2.13 Workforce Planning 2.13.1 The shape of the Council’s workforce is critical to the delivery of efficient and effective services. It is a significant factor in how we transform our Council and organise our workforce within the context of the Council’s key priorities and available funding. 2.13.2 In order to be successful it is key for the workforce strategy, and the planning around this, to flow from the Council Plan and link to both people management and operational processes. To ensure the Council’s priorities are met, workforce planning must be flexible enough to manage short term activity but ultimately be focused on medium to long-term needs. The workforce strategy, linked to the Medium-Term Financial Plan, recognises and reflects significant external pressures and financial uncertainty. 2.13.3 Influenced by the scale of the financial challenges facing the Council over the coming years, there will continue to be organisational change, both in terms of structures but also about how we work. Included within the 2024/25 Budget was the outcome of Voluntary Early Release programme which released 85 posts and delivered around £2.5m of annual savings. Moving forward, to ensure workforce planning is effective against the backdrop of future budgetary constraints, this will continue to be considered and integrated within a programme of service reviews across the Council. 2.13.4 North Ayrshire Council employs 7,589 staff, equivalent to 6,400 full time equivalent employees. Anticipated workforce implications associated with the MTFP over the next 3 years are summarised in the undernoted table. In 2026/27 the workforce is projected to reduce by approximately 42.5 Full Time Equivalent posts (FTE’s). However, it should be stressed that all measures required to deliver a balanced budget for 2027/28 and 2028/29 have not been included at this time. It is, therefore, anticipated that this position will change through further development of the Budget Programme in 2027/28. Category 2026/27 FTE 2027/28 FTE 2028/29 FTE Operational Budget Adjustments (12.0) (4.2) - Previously Approved Savings (7.0) - - Pressures and Growth - - - New Savings Options (23.5) (17.5) - Total Workforce Implications (42.5) (21.7) - 2.13.5 Through a corporate workforce planning approach, any reduction to workforce levels will continue to be managed through natural attrition, vacancy management through the Vacancy Scrutiny Panel, redeployment and, where appropriate, voluntary early release.
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2.14 Management of Risk 2.14.1 North Ayrshire’s financial framework is underpinned by strategic, corporate, and operational risk registers. Given the significance of the financial risks the Council faces, this report sets out in the table below a number of the key risks associated with securing financial sustainability along with the likelihood and impact scoring. For all areas of material risk to the Council and planned mitigations, this is reported to Cabinet and the Audit and Scrutiny Committee through the Council’s Strategic Risk Register. From the table below you will see the maximum risk score is attached to the Financial Sustainability of the HSCP, which requires immediate action to address. By extension, from the funding arrangements with the HSCP, this risk also links through to the Financial Sustainability of the Council. Likelihood Score Impact Score Financial Sustainability of the Council – Funding not keeping pace with cost-of-service delivery. Impacted by inflationary pressures, new burdens and the financial risk from the projected HSCP deficit position 4 5 Financial Sustainability of the HSCP – The HSCP is faced with significant cost pressures across the medium-term, which is not matched by the same level of funding to meet need. This requires immediate action to address. 5 5 Inequalities – Linked to the current economic conditions in the area and the growing demand for services and need against a backdrop of reducing budgets. 5 4 Cyber – Risk of compromise of business operations. 4 4 Property Asset Risk – The condition of properties has been impacted by the inflationary impact on budgets as well as previous budget reductions 4 5 2.15 Revenue Budget - Objective and Subjective Analysis 2.15.1 The Codes of Financial Practice outline categories of service delivery, known as the Objective Analysis, and categories of expenditure type, known as the Subjective Analysis. Based on the baseline budget position presented within this report, the budget matrix for 2026/27 is attached in Appendix 7. 2.15.2 Once this matrix is approved, services must spend in line with this and any subsequent significant and planned variation to this budget (i.e. virement) over £0.100m must be approved by Cabinet. 2.15.3 All North Ayrshire Council functions relating to health and social care are entirely delegated to the Integrated Joint Board, subject to appropriate reporting throughout the year to the Council.
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2.16 Summary 2.16.1 The estimated financial position included in this report presents a challenging fiscal landscape for the Council with a Budget gap in 2026/27 of over £11m. It is also recognised that this position is compounded by the projected deficit position facing the HSCP in 2026/27 and the risk this has on the services provided by the HSCP and ultimately the risk this presents to the Council as a funding partner. The baseline planning assumption for a 7% increase in Council tax is a consequence of passporting all additional Scottish Government core revenue grant to the HSCP (i.e. £+4.961m). Whilst this position would achieve a balanced budget for the Council in 2026/27, this level of additional funding would still fall significantly short of the level of deficit that the HSCP projects in 2026/27. It is therefore recommended that Council considers a level of Council tax increase in excess of 7% to help further address this risk, followed by 5% increases in each of the subsequent 2 years. 2.16.2 The report includes a package of measures to address the Council’s budget gap. This includes savings and additional revenue generation in addition to an already planned use of Council reserves. Feedback from the Council’s budget engagement exercise has also been incorporated into the relevant impact assessments. 2.16.3 The table below summarises the incremental budget implications and assumptions included in the MTFP for 2026/27 to 2028/29, noting the operational adjustments figure includes the additional costs associated with employer pension contributions in 2026/27 (c£9m); 2026/27 £m 2027/28 £m 2028/29 £m Council Tax Increase 7.00%* minimum 5.00% 5.00% SG Core Grant Movement +1.29% 0.00% 0.00% Operational Adjustments *(includes -£4.202m savings) +£4.598m* -£0.591m +£0.071m Previously Approved Savings -£-2.220m - - Expenditure Requirements (excluding HSCP) +£15.646m +£11.496m +£12.260m HSCP Funding (includes £4.961m additional funding) +£13.759m* minimum - - Use of Reserves -£3.500m -£1.788m £0 Savings to be Approved -£0.874m -£1.180m -£0.442m 2.16.4 The contribution to the HSCP includes 3 main elements i.e. A share of Scottish Government funding to support pay increases for 2025/26 and 2026/27 - £1.218m, funding to meet new expenditure requirements in 2026/27 - £7.580m and an additional contribution from the Council of £4.961m, being the full value of the additional core grant settlement to the Council, to help address existing cost pressures, and noting that this level of additional contribution falls short of the current projected deficit position of the HSCP in 2026/27.
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2.16.5 The operational adjustments include savings of £4.202m identified across Directorates for 2026/27. This is in addition to the £0.874m savings to be approved for member consideration to deliver a balance budget in 2026/27. With previously approved savings of £2.220m, the Budget sets out a full package of savings totalling £7.296m to address the Council’s Budget gap. 2.16.6 Proposed levels of fees and charges are outlined at Appendix 6. 3. Proposals 3.1 That Council: a) notes the anticipated funding available to meet the Council’s expenditure requirements and notes the areas of ongoing financial risk to the Council; b) approves the Council's expenditure requirements for 2026/27 and notes the indicative requirements for 2027/28 and 2028/29; c) notes the projected outturn position for 2025/26; d) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these; e) approves efficiencies and savings to ensure a balanced budget for 2026/27, consequentials and new proposals in future years; f) approves the schedule of Council fees and charges detailed in Appendix 6; g) Considers and approves the level of additional contribution to the HSCP, noting the pressures and risks to the HSCP and the Council set out at 2.8.2; h) determines the level of Council Tax for 2026/27, noting the recommendation that, in view of the projected deficit position of the HSCP, that Council considers an increase in excess of 7%; i) notes the anticipated funding gaps for 2027/28 and 2028/29; j) considers the equality and children’s rights impact of any proposed service changes; k) notes the feedback from the community Budget engagement exercise to help inform budget plans; l) notes further progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and m) approves the budget matrix for 2026/27.
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4. Implications/Socio-economic Duty Financial 4.1 The financial implications are as outlined in the report. Members require to approve a package of efficiencies and savings, excluding any decision taken by the IJB in respect of social care services, totalling £0.874m for 2026/27. With savings of £4.202m within the Council’s operational adjustments and previously approved savings of £2.220m, the Budget includes a full package of savings totalling £7.296m to address the Council’s Budget gap. The recommendations include an increase in Council Tax in excess of 7% for 2026/27 in order to help address the significant pressures facing the HSCP. Human Resources 4.2 The total anticipated impact on the workforce is a net reduction of 42.5 FTE posts in 2026/27. The Council has a robust workforce planning framework in place. In line with this any reduction to the workforce will be managed through natural attrition, vacancies, redeployment and voluntary early release. This will be effected by regular engagement and participation with the Trade Unions. Legal 4.3 The Council is obliged by the Local Government Finance Act 1992 to set a budget for 2026/27 and to do so in a manner and at such a time as to ensure that it is able lawfully to set its Council Tax by 11 March. Failure to do so could result in several legal and financial consequences, for both the Council and Members. Equality/Socio-economic 4.4 Obligation in respect of equalities are set out at 2.10 of the report. The Equality and Children’s Rights Impact Assessments (incorporating Fairer Scotland Duty and Island Proofing) and a summary of screenings are available via the link provided below. ECRIA for Budget Proposals 2026/2027 Climate Change and Carbon 4.5 Proposals within the report, including measures to address energy consumption reductions align with the Council’s priority of addressing climate change. Key Priorities 4.6 The draft budget supports delivery of the outcomes as outlined in the Council Plan 2023- 2028. Community Wealth Building 4.7 Recommendations included in the report align with the Council’s Community Wealth Building Strategy.
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Islands Communities Impact Assessment (ICIA) 4.8 This has been captured as part of the Council’s Budget engagement process. Any proposals with a unique island impact has been assessed accordingly. United Nations Rights of the Child (UNCRC) 4.9 None Consumer Duty 4.10 None 5. Consultation 5.1 Significant scrutiny and challenge of the underlying assumptions of the proposed budget has taken place with the Executive Leadership Team and regular engagement with Elected Members has taken place between September 2025 and February 2026. 5.2 The key issues within this report have been presented to the Trade Unions. 5.3 An extensive programme of engagement took place between 6 November and 19 December 2025, including surveys across 2 main themes as well as in person and online focus groups. The results of the engagement programme were presented to Council on the 11 February 2026, with elected members receiving advance sight of the outputs on 28 January 2026. Mark Boyd Head of Service (Finance) For further information please contact Mark Boyd, Head of Service (Finance), on 01294 324560. Background Papers 0
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# Appendix 1 2026/27 Consequentials Rephased/New Total Consequentials Rephased/New Total £000's £000's £000's £000's £000's £000's £000's Funding Aggregate external finance 399,449 399,449 399,449 399,449 399,449 Additional aggregate external finance due : DHP Undistributed 3,034 3,034 3,034 3,034 3,034 Assumed 26-27 Pay Award Funding (Share of £47m) 1,246 1,246 1,246 1,246 1,246 Council Tax Income 75,009 79,418 79,418 84,051 84,051 Council Tax Income for Affordable Housing 1,377 1,446 1,446 1,518 1,518 Second Homes Levy 1,359 1,400 1,400 1,470 1,470 Contribution from General Reserves 3,500 1,788 1,788 - - Total Funding Available 484,974 - 487,781 487,781 - 490,768 490,768 Expenditure Base Budget 459,065 484,974 484,974 487,781 487,781 Operational Budget Adjustments Wellbeing 58 68 68 71 71 Climate Change (882) (346) (346) - - A Sustainable Council 5,422 (313) (313) - - Total Operational Budget Adjustments 4,598 (591) - (591) 71 - 71 Savings Previously Approved Wellbeing (1,747) - - - - A Sustainable Council (473) - - - - Total Savings Previously Approved (2,220) - - - - - - Investments - Contractual/Unavoidable Wellbeing 1,817 1,230 1,230 1,223 1,223 Communities & Local Democracy 29 4 4 - - Climate Change - - - - - A Sustainable Council - - - - - Corporate Investment 9,182 10,162 10,162 11,037 11,037 Total Contractual / Unavoidable 11,028 - 11,396 11,396 - 12,260 12,260 North Ayrshire Council Revenue Budget 2026/27 Revenue Budget Summary Position 2027/28 2028/29 # OFFICIAL-PROTECT INFORMATION
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OFFICIAL-PROTECT INFORMATION# Appendix 1 2026/27 Consequentials Rephased/New Total Consequentials Rephased/New Total £000's £000's £000's £000's £000's £000's £000's North Ayrshire Council Revenue Budget 2026/27 Revenue Budget Summary Position 2027/28 2028/29 Investments - National/Local Pressures Wellbeing - - - - - Communities & Local Democracy - - - - - Climate Change - - - - - A Sustainable Council 117 100 100 - - Total National / Local Pressures 117 - 100 100 - - - New National Expenditure Requirements Wellbeing 4,501 - - - - Communities & Local Democracy - - - - - A Sustainable Council - - - - - Total National Expenditure Requirements 4,501 - - - - - - Total Expenditure Requirements (excl HSCP) 15,646 - 11,496 11,496 - 12,260 12,260 Health and Social Care Partnership HSCP Net Expenditure Requirements 1,218 - - - - - - Additional Council Funding to the HSCP 4,961 New HSCP National Expenditure Requirements - Recurring 7,580 - - - - - - Total Health and Social Care Partnership 13,759 - - - - - - Total Expenditure Requirements 29,405 - 11,496 11,496 - 12,260 12,260 Additional Investment Strategic Investment / Risk Provision - - - - - - Reverse Previous Investment (5,000) - - - - - - Total Adjustments 26,783 (591) 11,496 10,905 71 12,260 12,331 Total Expenditure Requirement 485,848 (591) 496,470 495,879 71 500,041 500,112 (Surplus)/Deficit for Year 875 (591) 8,689 8,098 71 9,273 9,344 New Savings Proposed Wellbeing (638) (1,037) - (1,037) (399) - (399) A Sustainable Council (236) (143) - (143) (43) - (43) Total Savings Proposed (874) (1,180) - (1,180) (442) - (442) Revised Expenditure Requirement 484,974 1,771 496,470 494,699 371 500,041 499,670 Revised (Surplus)/Deficit for Year if all Savings Proposals are Accepted - (1,771) 8,689 6,918 (371) 9,273 8,902 #
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# Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2026/27 2027/28 2028/29 £'s £'s £'s Wellbeing Children, Young People and Communities One-Off Reduction in Playpark Maintenance Budget SP-PL-25-07 Amber 50,000 - - Children, Young People and Communities Sub Total 50,000 - - Other Contribution to Affordable Housing Reserve Green 8,000 68,000 71,000 Other Sub Total 8,000 68,000 71,000 Total 58,000 68,000 71,000 Climate Change Charging for Services, Alternative Funding Proposed income from solar PV farms SP-PL-24-10 Green 11,933 - - Charging for Services, Alternative Funding Sub Total 11,933 - - Service Delivery Models People & ICT service review SP-CORP-26-01 Green (129,517) (75,201) Service Delivery Models Review of Procurement Staffing SP-CORP-26-02 Green (35,000) Service Delivery Models Additional Procurement Rebate Income SP-CORP-26-03 Green (40,000) Service Delivery Models Review of Democratic Services Non Employee Budgets SP-CORP-26-04 Green (15,000) Service Delivery Models Productivity Improvements (Cleaning Service) SP-ED-26-05 Green (79,087) Service Delivery Models Review of Service Structures (FM) SP-ED-26-06 Green (577,600) (191,517) Service Delivery Models Removal of Workscope & Governance budget SP/PL/26/02 Green (79,272) Service Delivery Models Reduction in Directorate Support SP/PL/26/03 Green (18,000) Service Delivery Models Sub Total (894,389) (345,805) - Transport and Travel Transport and Travel Sub Total - - - Total (882,456) (345,805) - A Sustainable Council Charging for Services, Alternative Funding Increase in Income (Cleaning Services) SP-ED-26-03 Green (35,000) (65,000) North Ayrshire Council Revenue Budget 2026/27 Revenue Budget Operational Budget Adjustments #
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# Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2026/27 2027/28 2028/29 £'s £'s £'s North Ayrshire Council Revenue Budget 2026/27 Revenue Budget Operational Budget Adjustments Charging for Services, Alternative Funding Reduction in budgeted bad debt provision SP-ED-26-04 Green (60,000) (65,000) Charging for Services, Alternative Funding Planning Application Fee increase SP-C0M-26-02 Green (80,000) Charging for Services, Alternative Funding Sub Total (175,000) (130,000) - Children, Young People and Communities Sub Total - - - Disinvestment Disinvestment Sub Total - - - Land, Property and Assets Commercial Estate Transformation - Maximise Rental Income from Existing and New Property SP-PL-24-01 Green (42,500) - - Land, Property and Assets Reduction in tonnages at Household Waste Recycling Centres SP/PL/26/01 Green (150,000) Land, Property and Assets Reduction in Property Running Costs & Security through Demolition of Surplus Assets SP/PL/26/04 Green (16,815) Land, Property and Assets Property Estate - Maintenance Backlog BID-PL-26-09 Green (500,000) - - Land, Property and Assets Sub Total (709,315) - - Other Review of Revenues team operational budgets SP-CORP-26-05 Green (50,000) - - Other Increasd income from Employee Benefits SP-CORP-26-06 Green (100,000) - - Other Review of corporate reosurce budgets SP-CORP-26-07 Green (300,000) - - Other Non Recurring Employers' Superannuation Rebate Green 9,530,000 - - Other Packaging Extended Producer Responsibility Income SP-PL-26-06 Green (188,626) (182,720) - Other Anticipated additional funding from pack UK in respect of Extended Producer Liability Obligation for Packaging SP-PL-26-06 Green (2,500,000) Other Revised NDR Empty Property Policy SP-CORP-26-08 Green (84,801) - - Other Sub Total 6,306,573 (182,720) - Total 5,422,258 (312,720) - TOTAL OPERATIONAL BUDGET ADJUSTMENTS 4,597,802 (590,525) 71,000 #
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# Appendix 3 Category 2026/27 2027/28 2028/29 £'s £'s £'s Children, Young People and Communities Review of KA Leisure Services SP-COM-25-03/4 Green (299,000) - Children, Young People and Communities Realign the level of Teaching Resource across North Ayrshire Schools SP-ED-25-01 Green (733,783) Children, Young People and Communities Review of School Crossing Patrols SP-ED-25-05 Green (46,002) Children, Young People and Communities FM - Cleaning - Reduction in School/Early Years SP-ED-25-09 Green (47,731) Children, Young People and Communities Redesign of Music Service SP-ED-25-11 Green (24,361) Children, Young People and Communities Workforce Planning - Review of Education HQ Posts SP-ED-25-12 Green (56,000) - - Sub Total (1,206,877) - - Service Delivery Models Economic Development, Growth and Regeneration Service Review SP-PL-25-01 Green (320,000) - Service Delivery Models Workforce Planning - Review of Roads Staffing Structures SP-PL-25-02/03 Amber (120,000) - - Service Delivery Models Workforce Planning - Alternative working patterns within Streetscene SP-PL-25-05 Amber (100,000) - - Sub Total (540,000) - - Total (1,746,877) - - Charging for Services, Alternative Funding Increased planning application fee income SP-COM-25-08 Green (20,000) - - Charging for Services, Alternative Funding 5% Increase in Council Fees and Charges (Excluding School Meals Charges) Amber (196,709) - - - - (216,709) - - Land, Property and Assets Greater publicity, tracking and consumption monitoring of the Council's energy consumption SP-PL-25-09 Amber (256,000) - - - - - Land, Property and Assets Sub Total (256,000) - - Total (472,709) - - North Ayrshire Council -(2,219,586)TOTAL SAVINGS PREVIOUSLY APPROVED Council Objective/Theme Saving Reference Revenue Budget Adjustments Previously Approved Revenue Budget 2026/27 Wellbeing A Sustainable Council - #
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# Appendix 4 2026/27 2027/28 2028/29 £'s £'s £'s Children, Young People and Communities NALL Energy/Superann Costs Contractual/Unavoidable BID-COM-24-04 532,000 Children, Young People and Communities PPP/DBFM Annual Contractual indexation Contractual/Unavoidable BID-ED-26-01 673,836 555,961 594,737 Children, Young People and Communities Additional NDR costs Montgomerie Park Primary - from the Capital Programme. Contractual/Unavoidable BID-ED-25-08 88,042 Transport & Travel SPT Annual Price Revision Contractual/Unavoidable BID-PL-26-01 - 200,276 113,524 Land & Property Indexation on Waste Processing Costs Contractual/Unavoidable BID-PL-25-04 31,764 50,890 144,426 Transport & Travel Statutory Provision of Transport & Journeys Contractual/Unavoidable BID-PL-26-02 241,768 265,945 292,539 Transport & Travel Service, Maintenance and Repair of Fleet Vehicles and Plant Assets Contractual/Unavoidable BID-PL-26-03 75,955 75,955 75,955 Transport & Travel Workplace EV Charger Maintenance Contractual/Unavoidable BID-PL-26-04 48,210 (8,940) 1,320 Cunninghame House Public Protection BID-COM-26-02 25,000 Livewell - Promotion of Health & Wellbeing activity Contractual/Unavoidable BID-CS-26-04 10,000 Corporate AED Replacement Programmme Contractual/Unavoidable BID-COM-26-01 90,000 90,000 Sub Total Contractual/Unavoidable 1,816,575 1,230,087 1,222,501 Children, Young People and Communities Improved pay for early learning and childcare workers New National Expenditure Requirements (392,000) - - Children, Young People and Communities Teachers Pay New National Expenditure Requirements 1,049,000 - - Children, Young People and Communities Additional Support for Learning New National Expenditure Requirements 678,000 - - Children, Young People and Communities DHP New National Expenditure Requirements 3,034,000 - - Children, Young People and Communities School Clothing Grant New National Expenditure Requirements 17,000 - - Children, Young People and Communities ELC Additional New National Expenditure Requirements 266,000 Children, Young People and Communities Educational Psychologists New National Expenditure Requirements 3,000 Children, Young People and Communities Gaelic New National Expenditure Requirements 3,000 Children, Young People and Communities Preventing Homelessness New National Expenditure Requirements (195,000) Children, Young People and Communities Scottish Assessors New National Expenditure Requirements 38,000 Sub Total New National Expenditure Requirements 4,501,000 - - Total 6,317,575 1,230,087 1,222,501 Service Delivery Models Additional revenue budget to support Datacentre co- location model Contractual/Unavoidable BID-CS-26-05 13,000 Service Delivery Models Directorate Support Job Evaluation Contractual/Unavoidable BID-CS-26-06 12,000 Service Delivery Models CE Pay Review Contractual/Unavoidable BID-CS-26-07 4,000 4,000 Sub Total Contractual/Unavoidable 29,000 4,000 - Sub Total New National Expenditure Requirements - - - North Ayrshire Council Revenue Budget 2026/27 Revenue Expenditure Requirements Wellbeing Communities & Local Democracy ReferenceCouncil Objective/Theme Investment Category #
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# Appendix 4 2026/27 2027/28 2028/29 £'s £'s £'s North Ayrshire Council Revenue Budget 2026/27 Revenue Expenditure Requirements ReferenceCouncil Objective/Theme Investment Category Total 29,000 4,000 - Land & Property Inflationary Pressures on Reactive Maintenance National/Local Pressures BID-PL-25-09 100,000 100,000 - Land & Property Electrical Safety Inspections National/Local Pressures BID-PL-25-12 (74,500) Land & Property Maintenance of Development Sites and Associated Areas National/Local Pressures BID-PL-25-20 22,000 Sustainable Environment Property Maintenance Budget & Solar Photovoltaic Panels National/Local Pressures BID-PL-24-05/06 (30,000) - - Land & Property Mitigation of Water Ingress & Flooding through an Enhanced Roof Maintenance Programme National/Local Pressures BID-PL-26-08 100,000 Sub Total National/Local Pressures 117,500 100,000 - Total 117,500 100,000 - Inflation Joint Board requisitions Contractual/Unavoidable 245,032 117,549 126,630 Inflation COSLA Membership Inflation (option 3) Contractual/Unavoidable BID-CS-26-08 9,770 8,060 6,932 Inflation Pay Award Contractual/Unavoidable 8,956,517 7,382,398 7,424,809 Inflation 25-26 Additional Pay Award (4.0% - 3.0%) Contractual/Unavoidable 2,036,031 Inflation Real Living Wage Contractual/Unavoidable 267,350 Inflation Corporate issues (energy, fuel, food, NDR) Contractual/Unavoidable 895,000 1,348,663 1,744,473 Sub Total 12,409,700 8,856,670 9,302,844 Other Loan charges Contractual/Unavoidable (3,228,013) 1,305,000 1,734,000 Sub Total (3,228,013) 1,305,000 1,734,000 Total 9,181,687 10,161,670 11,036,844 TOTAL REVENUE EXPENDITURE REQUIREMENTS 15,645,762 12,259,345 Council Wide Pressures 11,495,757 #
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# Appendix 5 £ £ £ £ £ £ Children, Young People and Communities SP-ED-26-01 Maintain alignment of teaching resource to reduced pupil rolls across mainstream schools Low Negative (590,391) (959,385) - (368,994) - Children, Young People and Communities SP-ED-26-02 Maintain alignment of Pupil Support Assistant hours to reduced pupil rolls across mainstream schools Low Negative (47,531) - (77,238) - (29,707) - Total (637,922) - (1,036,623) - (398,701) - Disinvestment SP-COM-26-03 Reduction in small grants Low Negative (80,000) Service Deliery Models SP-PL-26-05 Review the waste collection frequency for purple and blue bins (Mainland and Cumbrae) Low Negative (100,000) (100,000) Charging for Services SP-COM-26-04 Increase to charges at Arran Outdoor Education Centre Low Negative (15,000) Charging for Services SP-C0M-26-01 Increase Temporary Acommodation Rents Low Negative (41,000) (43,000) (43,000) - Total (236,000) - (143,000) - (43,000) - A Sustainable Council Consequential Savings New Saving Consequential Savings Wellbeing New Saving North Ayrshire Council Revenue Budget 2026/27 Revenue Budget Savings to be Approved Council Objective / Theme Savings Proposal Community Impact 2026/27 2027/28 2028/29 Proposed Saving Workforce implications Reference (441,701) -TOTAL SAVINGS TO BE APPROVED (873,922) - (1,179,623) - #
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# North Ayshire Council Fees & Charges for 2026-2027 to 2028-2029 Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note CONTRIBUTION FEES & CHARGES Corporate Services Legal - Licensing Raymond Lynch General - Amendment (1982 Act Para 9 - if due to Licence Partnership) Contribution £146.00 £153.00 £153.00 £153.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch General - Amendment of Licence (1982 Act Para 9 consent to Material Change - if not Licence Partnership) Contribution £41.00 £43.00 £43.00 £43.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Indoor Sports Entertainment Licence (when another NAC Licence is held) Contribution £198.00 £208.00 £208.00 £208.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Indoor Sports Entertainment Licence (when no other NAC Licences are held) Contribution £395.00 £415.00 £415.00 £415.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence (Commercial Premises with Fairground) Contribution £461.00 £484.00 £484.00 £484.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £421.00 £442.00 £442.00 £442.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Entertainment - Public Entertainment Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) Contribution £374.00 £393.00 £393.00 £393.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to sell pets (Activity A) Contribution £230.00 £242.00 £242.00 £242.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to rehome animals (Activity B) Contribution £230.00 £242.00 £242.00 £242.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - To operate an "Animal welfare Establishment" (Activity C) If licence holder is OSCR registered no fee Contribution £0.00 £0.00 £0.00 £0.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - To operate an "Animal welfare Establishment" (Activity C) If not OSCR registered Contribution £230.00 £242.00 £242.00 £242.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Grant (one year renewable) Contribution £552.00 £580.00 £580.00 £580.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Renewal (one year) Contribution £244.00 £256.00 £256.00 £256.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Grant (one year renewable) Contribution £552.00 £580.00 £580.00 £580.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Renewal (one year) Contribution £244.00 £256.00 £256.00 £256.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Grant (one year renewable) Contribution £552.00 £580.00 £580.00 £580.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Renewal (one year) Contribution £244.00 £256.00 £256.00 £256.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (1 to 10 Animals) Contribution £98.00 £103.00 £103.00 £103.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (11 to 20 Animals) Contribution £131.00 £138.00 £138.00 £138.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (21 to 30 Animals) Contribution £171.00 £180.00 £180.00 £180.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (31 to 50 Animals) Contribution £250.00 £263.00 £263.00 £263.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (51 to 70 Animals) Contribution £322.00 £338.00 £338.00 £338.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal Boarding Licence (Over 70 Animals) Contribution £408.00 £428.00 £428.00 £428.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Registration - Performing Animals (Regulation) Act 1925 Contribution £59.00 £62.00 £62.00 £62.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Booking Office (with public access) Contribution £395.00 £415.00 £415.00 £415.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Booking Office (without public access) Contribution £264.00 £277.00 £277.00 £277.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Caravan Sites New system (relevant Permanenet sites - Residential sites) / Old system (Holiday and touring sites) - no fee Contribution £749.00 £786.00 £786.00 £786.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for one year Contribution £322.00 £338.00 £338.00 £338.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for under a year - per month (total not to exceed the one year fee) Contribution £108.00 £113.00 £113.00 £113.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Cinema Licence - Transfer Contribution £65.00 £68.00 £68.00 £68.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Dangerous Wild Animals - New & Renewal (maximum duration of 12 months, and renewable) Contribution £349.00 £366.00 £366.00 £366.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch General - Duplicate Licence Contribution £41.00 £43.00 £43.00 £43.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Knife Dealers Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £395.00 £415.00 £415.00 £415.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Late Hours Catering Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £210.00 £221.00 £221.00 £221.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Market Operators Licence Contribution £446.00 £468.00 £468.00 £468.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Metal Dealers Licence (Premises & Itinerant) Contribution £138.00 £145.00 £145.00 £145.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration to sell non medical poisons (new) Contribution £28.00 £29.00 £29.00 £29.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration to sell non medical poisons (retention) Contribution £16.00 £17.00 £17.00 £17.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Second Hand Dealers Licence - New (Full - maximum duration of 3 years, and renewable) Contribution £277.00 £291.00 £291.00 £291.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Dealer - Second Hand Dealers Licence - Already Licenced (Full - maximum duration of 3 years, and renewable) Contribution £146.00 £153.00 £153.00 £153.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Sex Shop or Sexual Entertainment Venue Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) Contribution £2,346.00 £2,463.00 £2,463.00 £2,463.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Skin Piercing or Tattooing Licence (with Premises) Contribution £415.00 £436.00 £436.00 £436.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Other CGSA - Skin Piercing or Tattooing Licence (without Premises) Contribution £349.00 £366.00 £366.00 £366.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Employee Licence - Full licence (maximum duration of 3 years, and renewable) Contribution £158.00 £166.00 £166.00 £166.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Employee Licence - Temporary Licence (maximum duration of 3 years, and renewable) Contribution £119.00 £125.00 £125.00 £125.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator - Substitute Vehicle Contribution £138.00 £145.00 £145.00 £145.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £316.00 £332.00 £332.00 £332.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Street Trader Operator Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) Contribution £216.00 £227.00 £227.00 £227.00 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Corporate Services Legal - Licensing Raymond Lynch Animal - Zoo Licence (New - maximum duration of 4 years, and renewable. Vet inspections are charged in additiion) Contribution £349.00 £366.00 £366.00 £366.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Zoo Licence (Renewal - maximum duration of 6 years, and renewable. Vet inspections are charged in additiion) Contribution £349.00 £366.00 £366.00 £366.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Venison Dealer Contribution £146.00 £153.00 £153.00 £153.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Venison Employee / Agent Contribution £79.00 £83.00 £83.00 £83.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Game Dealers Contribution £5.00 £5.00 £5.00 £5.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Poisons - Registration (alteration of details in Register) Contribution £6.00 £6.00 £6.00 £6.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Secondary Letting - 1 to 4 Guests Contribution £276.00 £290.00 £290.00 £290.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Secondary Letting - 5 or more guests Contribution £441.00 £463.00 £463.00 £463.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Home Sharing and/or Home Letting - 1 to 4 Guests Contribution £138.00 £145.00 £145.00 £145.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Grant - Home Sharing and/or Home Letting - 5 or more Guests Contribution £221.00 £232.00 £232.00 £232.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Secondary Letting - 1 to 4 Guests Contribution £221.00 £232.00 £232.00 £232.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Secondary Letting - 5 or more Guests Contribution £386.00 £405.00 £405.00 £405.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Home Sharing and/or Home Letting - 1 to 4 Guests Contribution £110.00 £116.00 £116.00 £116.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch STL - Renewal/Recurring Fee - Home Sharing and/or Home Letting - 5 or more Guests Contribution £193.00 £203.00 £203.00 £203.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Riding Establishment Licence (1 year, New & Renewal) Contribution £552.00 £580.00 £580.00 £580.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Animal - Riding Establishment Licence (One year, If already licenced) Contribution £415.00 £436.00 £436.00 £436.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Door Sign Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Licence resulting from change of address Contribution £17.00 £18.00 £18.00 £18.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Plate Contribution £40.00 £42.00 £42.00 £42.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Tariff Card Contribution £17.00 £18.00 £18.00 £18.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Taxi / Private Hire Car Driver Badge Contribution £22.00 £23.00 £23.00 £23.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Replacement Window Stickers Contribution £22.00 £23.00 £23.00 £23.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Substitution of Vehicle (Taxi or Private Hire Car) Contribution £246.00 £258.00 £258.00 £258.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Driver's Licence - Full Licence (1 year, and renewable) Contribution £98.00 £103.00 £103.00 £103.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Driver's Licence - Full Licence (maximum duration of 3 years, and renewable) Contribution £230.00 £242.00 £242.00 £242.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Driver Licence - Full licence (maximum duration of 3 years, and renewable) Contribution £230.00 £242.00 £242.00 £242.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Licence (Operator) - Full Licence (1 year, and renewable) Contribution £408.00 £428.00 £428.00 £428.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) Contribution £684.00 £718.00 £718.00 £718.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Licence (1 year) Contribution £441.00 £463.00 £463.00 £463.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Taxi Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) Contribution £762.00 £800.00 £800.00 £800.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch General - Variation of a Licence Contribution £67.00 £70.00 £70.00 £70.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Licences - Private Hire Car Driver's Licence - Full Licence (1 yr, and renewable) Contribution £98.00 £103.00 £103.00 £103.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Inspection of Vehicle (Taxi or Private Hire Car) Contribution £102.00 £107.00 £107.00 £107.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Re-inspection of Vehicle (Taxi or Private Hire Car) Contribution £54.00 £57.00 £57.00 £57.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch TPHC Other - Re-seal of Taximeter Contribution £26.00 £27.00 £27.00 £27.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch General - Civic Government (Scotland) Act 1982 - Temporary Licence (duration specified in Licence, maximum 6 weeks, and not renewable) (unless specifically mentioned in this table) Contribution £198.00 £208.00 £208.00 £208.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (New) Contribution £1,105.00 £1,160.00 £1,160.00 £1,160.00 5.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (Already Licenced) Contribution £830.00 £872.00 £872.00 £872.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Civil Marriages / Partnerships at Registration Office outwith office hours Contribution £540.49 £560.00 £560.00 £560.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon Civil Marriages / Partnerships at Registration Office during office hours Contribution £332.11 £341.00 £341.00 £341.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar during office hours Contribution £525.44 £544.00 £544.00 £544.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar outwith office hours Contribution £593.74 £616.00 £616.00 £616.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon Guest Supplement: during office hours when more than 4 guests attend a marriage/civil partnership at Registration offices Contribution £177.11 £186.00 £186.00 £186.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices during office hours Contribution £335.72 £353.00 £353.00 £353.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices outwith office hours Contribution £402.85 £423.00 £423.00 £423.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices outwith office hours Contribution £700.24 £728.00 £728.00 £728.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues outwith office hours Contribution £781.27 £813.00 £813.00 £813.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues during office hours Contribution £680.57 £707.00 £707.00 £707.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Corporate Services Registration Services Elaine Nixon Guest supplement: during office hours when more than 4 guests attend a Civil Marriage/Partnership & Naming Ceremony at Registration Offices Contribution £456.11 £479.00 £479.00 £479.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours Contribution £160.91 £169.00 £169.00 £169.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours, plus Guest Supplement for more than 4 Guests Contribution £295.20 £310.00 £310.00 £310.00 5.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices during office hours Contribution £611.11 £634.00 £634.00 £634.00 5.0% 0.0% 0.0% Figure includes £155 statutory fee set by NRS which cannot be increased. Health & Social Care All Eleanor Currie Maximum Weekly Non-Residential Charge Contribution £120.00 £126.00 £126.00 £126.00 5.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Care at Home Adults Contribution £23.08 £24.44 £24.44 £24.44 5.9% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Day Care - Older People (purchased and provided) Contribution £19.79 £23.75 £23.75 £23.75 20.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Day Care - Learning Disability (purchased and provided) Contribution £20.61 £25.77 £25.77 £25.77 25.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Day Care and Dirrans Centre (charges to Other Local Authorities) Contribution £280.79 £294.83 £294.83 £294.83 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland (1st alarm in the household) Contribution £6.85 £7.19 £7.19 £7.19 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland - weekly charge to HRA for sheltered housing properties Contribution £6.85 £7.19 £7.19 £7.19 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - Arran (1st alarm in the household) Contribution £3.43 £3.60 £3.60 £3.60 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland (2nd alarm in the household) Contribution £3.43 £3.60 £3.60 £3.60 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - Arran (2nd alarm in the household) Contribution £1.74 £1.83 £1.83 £1.83 5.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Meals on Wheels Contribution £3.89 £4.08 £4.08 £4.08 5.0% 0.0% 0.0% Health & Social Care Older People Eleanor Currie Care at Home Older People per hour Contribution £23.08 £24.44 £24.44 £24.44 5.9% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Financial Intervention - Management of Service User Finances - residential service users Contribution £3.50 £3.68 £3.68 £3.68 5.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Financial Intervention - Management of Service User Finances - community based service users Contribution £5.50 £5.78 £5.78 £5.78 5.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Dirrans Centre Contribution £19.79 £23.75 £23.75 £23.75 20.0% 0.0% 0.0% Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 16-24 Contribution £79.70 £83.69 £83.69 £83.69 5.0% 0.0% 0.0% This charge depends on the Personal Allowance rate which will not be known until early March. Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 25 - 64 Contribution £98.50 £103.43 £103.43 £103.43 5.0% 0.0% 0.0% This charge depends on the Personal Allowance rate which will not be known until early March. Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Older People Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 65+ Contribution £183.65 £192.83 £192.83 £192.83 5.0% 0.0% 0.0% This charge depends on the Personal Allowance rate which will not be known until early March. Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Trindlemoss House - permanent placement Contribution £1,471.78 £1,545.37 £1,545.37 £1,545.37 5.0% 0.0% 0.0% Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent residential placement (capital below £34,999)* Contribution £881.98 £926.08 £926.08 £926.08 5.0% 0.0% 0.0% Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent residential placement (capital above £35,000) Contribution £1,271.49 £1,335.06 £1,335.06 £1,335.06 5.0% 0.0% 0.0% Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent nursing placement (capital below £34,999)* Contribution £1,021.57 £1,072.65 £1,072.65 £1,072.65 5.0% 0.0% 0.0% Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent nursing placement (capital above £35,000) Contribution £1,471.78 £1,545.37 £1,545.37 £1,545.37 5.0% 0.0% 0.0% Estimated pending the issuance of the Charging for Residential Accommodation Guidance (CRAG). Health & Social Care Adults and Older People Eleanor Currie Sleepover Contribution £15.45 £16.50 £16.50 £16.50 6.8% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Personal Assistants Contribution £16.94 £18.02 £18.02 £18.02 6.4% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Agency Rates Contribution £23.08 £24.44 £24.44 £24.44 5.9% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Sleepovers Contribution £15.83 £16.89 £16.89 £16.89 6.7% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of table linen Contribution £7.20 £7.55 £7.55 £7.55 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of twinkle curtain Contribution £90.50 £95.05 £95.05 £95.05 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of Red Carpet Contribution £44.95 £47.20 £47.20 £47.20 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Store Requests, hires and deliveries Contribution £38.70 £40.65 £40.65 £40.65 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire of tables go pack Contribution £6.65 £7.00 £7.00 £7.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire of tables round Contribution £12.90 £13.55 £13.55 £13.55 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Communities & Housing Connected Communities (Community Facilities) Donna Morrison Party Package Civic Centre Contribution £158.19 £166.10 £166.10 £166.10 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Wedding packages - Ceremony and Reception Contribution £994.92 £1,044.67 £1,044.67 £1,044.67 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Wedding packages - Reception only Contribution £713.71 £749.40 £749.40 £749.40 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Bed and breakfast (adult) Contribution £47.00 £50.00 £50.00 £50.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Dinner, bed and breakfast (adult) Contribution £61.00 £65.00 £65.00 £65.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial large classroom Contribution £43.00 £46.00 £46.00 £46.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function large classroom Contribution £25.00 £27.00 £27.00 £27.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC large classroom Contribution £23.00 £24.00 £24.00 £24.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire general meeting large classroom Contribution £15.00 £16.00 £16.00 £16.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare large classroom Contribution £7.00 £7.00 £7.00 £7.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity large classroom Contribution £5.00 £5.00 £5.00 £5.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial small chartroom Contribution £22.00 £23.00 £23.00 £23.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function small chartroom Contribution £14.00 £15.00 £15.00 £15.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC small chartroom Contribution £13.00 £14.00 £14.00 £14.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire genral meeting small chartroom Contribution £6.00 £6.00 £6.00 £6.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare small chartroom Contribution £3.00 £3.00 £3.00 £3.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity small chartroom Contribution £2.00 £2.00 £2.00 £2.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - tea coffee / baking (per person) Contribution £4.00 £4.00 £4.00 £4.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - soup & sandwich (per person) Contribution £6.00 £6.00 £6.00 £6.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - buffet (salad bar) (per person) Contribution £8.00 £8.00 £8.00 £8.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Dinner (2 courses) (per person) Contribution £15.00 £16.00 £16.00 £16.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Cooked breakfast (per person) Contribution £5.00 £5.00 £5.00 £5.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Catering - Packed Lunches (per person) Contribution £5.00 £5.00 £5.00 £5.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor NAC Users Half Day Rate Contribution £127.00 £135.00 £135.00 £135.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor NAC Users Full Day Rate Contribution £255.00 £271.00 £271.00 £271.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor Other Users Half Day Rate Contribution £255.00 £271.00 £271.00 £271.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Instructor Other Users Full Day Rate Contribution £510.00 £541.00 £541.00 £541.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Groups 4 days/3 nights (per person) Contribution £193.00 £205.00 £205.00 £205.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Groups 4 days/3 nights (per accompanying staff member) Contribution £97.00 £103.00 £103.00 £103.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 4 days/3 nights (per person) Contribution £347.00 £368.00 £368.00 £368.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 4 days/3 nights (per accompanying staff member) Contribution £173.00 £184.00 £184.00 £184.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 4 days / 3 nights (per person) Contribution £270.00 £287.00 £287.00 £287.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 4 days / 3 nights (per accompanying staff member) Contribution £135.00 £143.00 £143.00 £143.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) Contribution £128.00 £136.00 £136.00 £136.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) Accompanying staff Contribution £64.00 £68.00 £68.00 £68.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 3 days/2 nights (per person) Contribution £260.00 £276.00 £276.00 £276.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other School / Groups 3 days/2 nights (per accompanying staff member) Contribution £130.00 £138.00 £138.00 £138.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 3 days / 2 nights (per person) Contribution £194.00 £206.00 £206.00 £206.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Other 'Ayrshire' Authorities 3 days / 3 nights (per accompanying staff member) Contribution £98.00 £104.00 £104.00 £104.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arran Outdoor) Angela Morrell Camping Groups Outwith NAC (per person) Contribution £5.00 £5.00 £5.00 £5.00 6.147% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 1 User Contribution £24.85 £26.10 £26.10 £26.10 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 2 User Contribution £14.65 £15.40 £15.40 £15.40 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 3 Users Contribution £8.10 £8.50 £8.50 £8.50 5.0% 0.0% 0.0% Increased charges have been included as a separate budget proposal SP-COM-26-04. Rates reflect the 2026-27 charge on the basis that the budget option is approved. If this is not approved charges will refer to 2025-26 level. Increased charges have been included as a separate budget proposal SP-COM-26-04. Rates reflect the 2026-27 charge on the basis that the budget option is approved. If this is not approved charges will refer to 2025-26 level. # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 4 Users Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 1 - Category 5 Users Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 1 User Contribution £18.65 £19.60 £19.60 £19.60 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 2 User Contribution £10.95 £11.50 £11.50 £11.50 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 3 Users Contribution £6.10 £6.40 £6.40 £6.40 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 4 Users Contribution £2.75 £2.90 £2.90 £2.90 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Studio 2 - Category 5 Users Contribution £2.75 £2.90 £2.90 £2.90 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Theatre Hire - Commercial Contribution £83.00 £87.00 £87.00 £87.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Arts) Lesley Forsyth Theatre Hire - Non-Commercial Contribution £48.00 £50.00 £50.00 £50.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - SMALL ROOM Contribution £24.85 £26.10 £26.10 £26.10 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - LARGE ROOM Contribution £50.05 £52.55 £52.55 £52.55 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - SMALL ROOM Contribution £14.65 £15.40 £15.40 £15.40 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - LARGE ROOM Contribution £29.35 £30.80 £30.80 £30.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - SMALL ROOM Contribution £8.10 £8.50 £8.50 £8.50 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - LARGE ROOM Contribution £16.20 £17.00 £17.00 £17.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - SMALL ROOM Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - LARGE ROOM Contribution £7.10 £7.45 £7.45 £7.45 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled org's) - SMALL ROOM Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled Org's) - LARGE ROOM Contribution £7.10 £7.45 £7.45 £7.45 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Astro Pitch Youth Contribution £16.65 £17.50 £17.50 £17.50 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Astro Pitch Adult Contribution £25.05 £26.30 £26.30 £26.30 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Stores hire Chairs (per item charge) Contribution £1.30 £1.35 £1.35 £1.35 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Community Facilities) Donna Morrison Hire of additional chair covers (STH Weddings) Contribution £3.20 £3.35 £3.35 £3.35 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 1 (Daily Rate) Contribution £180.00 £189.00 £189.00 £189.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 2 (Daily Rate) Contribution £150.00 £158.00 £158.00 £158.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 3 (Daily Rate) Contribution £125.00 £131.00 £131.00 £131.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Category 4 (Daily Rate) Contribution £70.00 £74.00 £74.00 £74.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Large Field - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 1 (Daily Rate) Contribution £120.00 £126.00 £126.00 £126.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 2 (Daily Rate) Contribution £100.00 £105.00 £105.00 £105.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 3 (Daily Rate) Contribution £75.00 £79.00 £79.00 £79.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Category 4 (Daily Rate) Contribution £40.00 £42.00 £42.00 £42.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Small Field - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 1 (Daily Rate) Contribution £100.00 £105.00 £105.00 £105.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 2 (Daily Rate) Contribution £80.00 £84.00 £84.00 £84.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 3 (Daily Rate) Contribution £60.00 £63.00 £63.00 £63.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Category 4 (Daily Rate) Contribution £35.00 £37.00 £37.00 £37.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Facility Block - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 1 (Daily Rate) Contribution £55.00 £58.00 £58.00 £58.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 2 (Daily Rate) Contribution £40.00 £42.00 £42.00 £42.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 3 (Daily Rate) Contribution £25.00 £26.00 £26.00 £26.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Category 4 (Daily Rate) Contribution £15.00 £16.00 £16.00 £16.00 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Dayroom - Outwith Operational Hours (Charge per hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 1 (Charge per Hour) Contribution £50.05 £52.55 £52.55 £52.55 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 2 (Charge per Hour) Contribution £29.35 £30.80 £30.80 £30.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 3 (Charge per Hour) Contribution £16.20 £17.00 £17.00 £17.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Category 4 (Charge per Hour) Contribution £7.10 £7.45 £7.45 £7.45 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 1 (Charge per Hour) Contribution £24.85 £26.10 £26.10 £26.10 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 2 (Charge per Hour) Contribution £14.65 £15.40 £15.40 £15.40 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 3 (Charge per Hour) Contribution £8.10 £8.50 £8.50 £8.50 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Room @ the Courtyard - Category 4 (Charge per Hour) Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 1 (Daily Rate) Contribution £40.00 £42.00 £42.00 £42.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 2 (Daily Rate) Contribution £30.00 £32.00 £32.00 £32.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 3 (Daily Rate) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Category 4 (Daily Rate) Contribution £10.00 £11.00 £11.00 £11.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets - Outwith Operational Hours (Charge per Hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 1 (Charge per Hour) Contribution £80.00 £84.00 £84.00 £84.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 2 (Charge per Hour) Contribution £50.00 £53.00 £53.00 £53.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 3 (Charge per Hour) Contribution £35.00 £37.00 £37.00 £37.00 5.0% 0.0% 0.0% Communities & Housing Connected Communities (Country Parks) Lesley Forsyth Ranger Service - Category 4 (Charge per Hour) Contribution £20.00 £21.00 £21.00 £21.00 5.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Search fees Contribution £116.92 £122.77 £122.77 £122.77 5.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Section 50 Certificates Contribution £144.70 £151.94 £151.94 £151.94 5.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Press Adverts Arran Contribution £84.53 £88.76 £88.76 £88.76 5.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Press Adverts Mainland Contribution £186.51 £195.84 £195.84 £195.84 5.0% 0.0% 0.0% Place Economic Growth (Transportation) Claire Fitzsimmons Construction Consent Amendments Contribution £422.53 £443.66 £443.66 £443.66 5.0% 0.0% 0.0% Place Economic Growth (Transportation) Claire Fitzsimmons Supply of Traffic Count data Contribution £232.50 £244.13 £244.13 £244.13 5.0% 0.0% 0.0% Communities & Housing Heritage Lesley Forsyth Genealogy research hourly charge. Any additional costs incurred as a result of the work e.g Scotland People Vouchers, printing etc to be charged at cost Contribution £22.00 £23.00 £23.00 £23.00 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Magnifying Sheets Contribution £2.50 £2.50 £2.50 £2.50 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Tea/Coffee Contribution £1.50 £1.50 £1.50 £1.50 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Street Plans Contribution £3.00 £3.00 £3.00 £3.00 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth DVD Lending Service - DVD's per Week hire Contribution £2.00 £2.00 £2.00 £2.00 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth DVD Lending Service - Day ones (New releases) 2 nights hire Contribution £2.50 £2.50 £2.50 £2.50 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Audio Charges - CD Contribution £0.50 £0.50 £0.50 £0.50 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 1 user (eg Commercial Activities) - SMALL ROOM Contribution £24.85 £26.10 £26.10 £26.10 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 2 user (eg Family Functions) - SMALL ROOM Contribution £14.65 £15.40 £15.40 £15.40 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 3 user (eg Agency Letting) - SMALL ROOM Contribution £8.10 £8.50 £8.50 £8.50 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 4 user (eg Pre 5 groups) - SMALL ROOM Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Room Hire - Category 5 user (eg Disabled org's) - SMALL ROOM Contribution £3.60 £3.80 £3.80 £3.80 5.0% 0.0% 0.0% Place Energy and Sustainablility Jennifer Wraith Electric Vehicle Charging Point - Destination/Kwh Contribution £0.50 £0.50 £0.50 £0.50 0.0% 0.0% 0.0% Place Energy and Sustainablility Jennifer Wraith Electric Vehicle Charging Point - Journey/Kwh Contribution £0.70 £0.70 £0.70 £0.70 0.0% 0.0% 0.0% Place Energy and Sustainablility Jennifer Wraith Overstay Flat Fee Contribution £30.00 £30.00 £30.00 £30.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Clearance Certificates Contribution £272.16 £285.77 £285.77 £285.77 5.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Searches Contribution £116.92 £122.77 £122.77 £122.77 5.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Section 50 Certificates Contribution £144.70 £151.94 £151.94 £151.94 5.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Section 89 Certificates Contribution £473.24 £496.90 £496.90 £496.90 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Bacteriological Swimming Pool Sampling Contribution £59.04 £61.99 £61.99 £61.99 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Legionelia Swimming Pool Sampling Contribution £109.98 £115.48 £115.48 £115.48 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Food Hygiene Training Delegate Charge Contribution £33.57 £35.25 £35.25 £35.25 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Chemical Swimming Pool Sampling Contribution £81.04 £85.09 £85.09 £85.09 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control - Fumigations/Sprays for heavy infestations e.g. bedbugs, fleas includes survey and revisit. Contribution £89.10 £93.60 £93.60 £93.60 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Insects (Domestic) Contribution £57.90 £60.80 £60.80 £60.80 5.0% 0.0% 0.0% Charges set across Ayrshire in partnership with South and East Ayrshire Councils. # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Insects (Commercial) Contribution £89.10 £93.60 £93.60 £93.60 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Squirrels (Domestic) includes up to 3 visits. Contribution £89.10 £93.60 £93.60 £93.60 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Wasp Nests/Bees Contribution £57.90 £60.80 £60.80 £60.80 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Section 50 Certificates Contribution £144.70 £151.94 £151.94 £151.94 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Certificate of Compliance (not required as part of licence application) Contribution £115.76 £121.55 £121.55 £121.55 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Health Certificate for export to China Contribution £41.67 £43.75 £43.75 £43.75 5.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Support Attestation Contribution £110.25 £115.76 £115.76 £115.76 5.0% 0.0% 0.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - first meter tested Contribution £184.07 £193.27 £193.27 £193.27 5.0% 0.0% 0.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - each additional meter tested during same visit Contribution £113.45 £119.12 £119.12 £119.12 5.0% 0.0% 0.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - one officer on site (per hour) Contribution £99.56 £104.54 £104.54 £104.54 5.0% 0.0% 0.0% Communities & Housing Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - two or more officers on site (per hour) Contribution £159.76 £167.75 £167.75 £167.75 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Interment of Eighteen and Over Contribution £932.00 £979.00 £979.00 £979.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Purchase of Exclusive Right of Burial (New Lair) Contribution £994.00 £1,044.00 £1,044.00 £1,044.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Purchase of Exclusive Right of Burial (Woodland Area) Contribution £994.00 £1,044.00 £1,044.00 £1,044.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Interment of Cremated Remains (Aged 18 and over) Contribution £264.00 £277.00 £277.00 £277.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Interment of Cremated Remains (Aged 18 and over). Saturdays and Public Holidays Contribution £395.00 £415.00 £415.00 £415.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Memorial Foundation Contribution £204.00 £214.00 £214.00 £214.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Dis-interments Contribution £1,124.00 £1,180.00 £1,180.00 £1,180.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Interment in common ground Contribution £292.00 £307.00 £307.00 £307.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Purchase of Exclusive Right of Burial - Cremated Remains Only (New Lair) Contribution £546.00 £573.00 £573.00 £573.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Purchase of Exclusive Right of Burial - Cremated Remains Only in Garden of Remembrance (New Lair) Contribution £546.00 £573.00 £573.00 £573.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Interment of Eighteen and Over (Saturdays and Public Holidays) Contribution £1,399.00 £1,469.00 £1,469.00 £1,469.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Transfer of Title Deeds/Duplicate Title Deeds Contribution £24.00 £25.00 £25.00 £25.00 5.0% 0.0% 0.0% Place Bereavement Service David Mackay Memorial permit Contribution £50.00 £53.00 £53.00 £53.00 5.0% 0.0% 0.0% School Meals FM Carolyn Hope Secondary School meals Contribution £2.05 £2.05 £2.05 £2.05 0.0% 0.0% 0.0% School Meals FM Carolyn Hope Primary School meals Contribution £2.05 £2.05 £2.05 £2.05 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Car park charges - up to 2 hours Largs Car Park £2.50 £2.50 £2.50 £2.50 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Car park charges - up to 4 hours Largs Car Park £4.17 £4.17 £4.17 £4.17 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Car park charges - over 4 hours / all day Largs Car Park £8.33 £8.33 £8.33 £8.33 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Car park charges - every day thereafter Largs Car Park £8.33 £8.33 £8.33 £8.33 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Car park charges - annual permit per vehicle (limited to 30 permits) Largs Car Park £1,083.33 £1,083.33 £1,083.33 £1,083.33 0.0% 0.0% 0.0% Largs Car Park Largs Car Park Thomas Reaney Gallowgate Public Toilets Charge Largs Car Park £0.33 £0.33 £0.33 £0.33 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Abandoned Trolley Charge Contribution £37.00 £39.00 £39.00 £39.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Grass Cutting Scheme Contribution £82.00 £86.00 £86.00 £86.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Fly posting and estate boards removal - varies by size. Minimum charge of £34 Contribution £34.00 £36.00 £36.00 £36.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Dog Fouling clean up charge Contribution £34.00 £36.00 £36.00 £36.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Fly tipping clean up charges - varies by quantity. Minimum charge of £126 Contribution £126.00 £132.00 £132.00 £132.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Waste disposal charge per tonne Contribution £173.16 £181.82 £181.82 £181.82 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Mis-use of public bin. Minimum service charge of £126 Contribution £126.00 £132.00 £132.00 £132.00 5.0% 0.0% 0.0% Place Streetscene Services David Mackay Disposal of Waste within Caravans and trailers per tonne. Excludes labour / transport charges Contribution £154.00 £162.00 £162.00 £162.00 5.0% 0.0% 0.0% Place Transport Services Gordon Mitchell Tachograph Calibration Contribution £67.15 £70.51 £70.51 £70.51 5.0% 0.0% 0.0% Place Transport Services Gordon Mitchell Tachograph 2 year Inspection Contribution £46.31 £48.63 £48.63 £48.63 5.0% 0.0% 0.0% Place Transport Services Gordon Mitchell Tachograph 6 year Inspection Contribution £67.15 £70.51 £70.51 £70.51 5.0% 0.0% 0.0% Place Transport Services Gordon Mitchell CPC Training Contribution £77.18 £81.04 £81.04 £81.04 5.0% 0.0% 0.0% Place Transport Services Gordon Mitchell Per hire charge for transport hires to external groups. Contribution £26.63 £27.96 £27.96 £27.96 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 56 Roads Opening Permit Vehicle Access Crossing Contribution £120.00 £126.00 £126.00 £126.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 56 Road Opening Permit Other works involving excavation in the public road Contribution £260.00 £273.00 £273.00 £273.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Builders Materials - for up to 4 weeks Contribution £155.00 £163.00 £163.00 £163.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Cranes - for up to 4 weeks Contribution £155.00 £163.00 £163.00 £163.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 58 Road Occupation Permits Scaffolding - for up to 4 weeks Contribution £155.00 £163.00 £163.00 £163.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 85 Skip Permits - for up to 4 weeks Contribution £70.00 £74.00 £74.00 £74.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Section 59 Street Cafe Permit Contribution £155.00 £163.00 £163.00 £163.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. Contribution £141.00 £148.00 £148.00 £148.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. Duration charge for additional week. Contribution £141.00 £148.00 £148.00 £148.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Property Enquiry Adoption Plan Contribution £70.00 £74.00 £74.00 £74.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Standard Works - all works except emergency which take between 4 and 10 working days) Contribution £390.00 £410.00 £410.00 £410.00 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Place Roads Susan Macfadyen NRSWA Section 109 Permission (Major Works - works normally planned 6 months in advance and require longer than 10 working days to complete) Contribution £390.00 £410.00 £410.00 £410.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Additional Street Charge) Contribution £100.00 £105.00 £105.00 £105.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (Additional Utility Charge) Contribution £390.00 £410.00 £410.00 £410.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen 5 day Temporary Traffic Order (by notice) Contribution £520.00 £546.00 £546.00 £546.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Emergency Temporary Traffic Order (by notice) Contribution £585.00 £614.00 £614.00 £614.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Temporary Traffic Orders (advertised in press). Advertising costs are extra. Contribution £835.00 £877.00 £877.00 £877.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Switching off Traffic Signals for third parties Contribution £190.00 £200.00 £200.00 £200.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Temporary signs for events. Contribution £140.00 £147.00 £147.00 £147.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Signs for new Housing Developments Contribution £440.00 £462.00 £462.00 £462.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen H Bar Markings (Access protection markings) Contribution £210.00 £221.00 £221.00 £221.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Early Start or retrospective permit (2 x permit charge) Contribution 0.0% 0.0% 0.0% These are additional charges to other permits and their cost is based on the original permit charge. Place Roads Susan Macfadyen Amendment / Extension to existing permit (50% of permit charge) Contribution 0.0% 0.0% 0.0% These are additional charges to other permits and their cost is based on the original permit charge. Place Roads Gary Wilson Amenity display licence Contribution £32.00 £34.00 £34.00 £34.00 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 60 minutes Contribution £1.50 £1.60 £1.60 £1.60 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 120 minutes Contribution £2.00 £2.10 £2.10 £2.10 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Car Park Charges (Bellmans Close) - Up to 240 minutes Contribution £3.50 £3.70 £3.70 £3.70 5.0% 0.0% 0.0% Place Roads Susan Macfadyen Penalty Charge Notice Contribution £100.00 £100.00 £100.00 £100.00 0.0% 0.0% 0.0% DPE fee is set in accordance with the limits set nationally in accordance with guidance issued by Scottish Ministers. Place Roads Susan Macfadyen Penalty Charge Notice if paid within 14 days Contribution £50.00 £50.00 £50.00 £50.00 0.0% 0.0% 0.0% DPE fee is set in accordance with the limits set nationally in accordance with guidance issued by Scottish Ministers. Place Roads Susan Macfadyen Charge certificate served and where PCN remains unpaid after day 56 Contribution £150.00 £150.00 £150.00 £150.00 0.0% 0.0% 0.0% DPE fee is set in accordance with the limits set nationally in accordance with guidance issued by Scottish Ministers. Place Waste Resources David Mackay Collection and Disposal of Commercial White Goods per item Contribution £173.79 £182.48 £182.48 £182.48 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - standard lock supply & fitting Contribution £26.29 £27.60 £27.60 £27.60 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - new forest lock lock supply & fitting Contribution £38.20 £40.11 £40.11 £40.11 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - push to lock supply & fitting Contribution £53.07 £55.72 £55.72 £55.72 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - lid supplied & lock fixed cost Contribution £163.63 £171.81 £171.81 £171.81 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - Push to lock lid and lock supply & fitting Contribution £190.41 £199.93 £199.93 £199.93 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - one front wheel supplied and fitted cost Contribution £85.50 £89.78 £89.78 £89.78 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bin Repair - one back wheel supplied and fitted cost Contribution £92.61 £97.24 £97.24 £97.24 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin Contribution £6.73 £7.07 £7.07 £7.07 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin Contribution £10.10 £10.61 £10.61 £10.61 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin Contribution £18.49 £19.41 £19.41 £19.41 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin Contribution £30.84 £32.38 £32.38 £32.38 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin Contribution £35.96 £37.76 £37.76 £37.76 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 240 Litre bin Contribution £7.26 £7.62 £7.62 £7.62 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 360 Litre bin Contribution £10.89 £11.43 £11.43 £11.43 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 660 Litre bin Contribution £19.94 £20.94 £20.94 £20.94 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1100 Litre bin Contribution £33.29 £34.95 £34.95 £34.95 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1280 Litre bin Contribution £38.83 £40.77 £40.77 £40.77 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £5.63 £5.91 £5.91 £5.91 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £9.65 £10.13 £10.13 £10.13 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £20.12 £21.13 £21.13 £21.13 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin Contribution £5.61 £5.89 £5.89 £5.89 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 140 Litre bin Contribution £2.11 £2.22 £2.22 £2.22 5.0% 0.0% 0.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £7.14 £7.50 £7.50 £7.50 5.0% 0.0% 0.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £12.25 £12.86 £12.86 £12.86 5.0% 0.0% 0.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £25.48 £26.75 £26.75 £26.75 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin Contribution £3.37 £3.54 £3.54 £3.54 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin Contribution £5.06 £5.31 £5.31 £5.31 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin Contribution £9.25 £9.71 £9.71 £9.71 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin Contribution £15.41 £16.18 £16.18 £16.18 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin Contribution £17.99 £18.89 £18.89 £18.89 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin Contribution £1.52 £1.60 £1.60 £1.60 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin Contribution £2.60 £2.73 £2.73 £2.73 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin Contribution £3.90 £4.10 £4.10 £4.10 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin Contribution £7.15 £7.51 £7.51 £7.51 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin Contribution £11.91 £12.51 £12.51 £12.51 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin Contribution £13.85 £14.54 £14.54 £14.54 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 140 Litre Bin Contribution £2.82 £2.96 £2.96 £2.96 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Garden Waste 240 Litre Bin Contribution £4.84 £5.08 £5.08 £5.08 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 500 Litre Bin Contribution £10.05 £10.55 £10.55 £10.55 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin Contribution £3.02 £3.17 £3.17 £3.17 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin Contribution £5.19 £5.45 £5.45 £5.45 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin Contribution £7.80 £8.19 £8.19 £8.19 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin Contribution £14.29 £15.00 £15.00 £15.00 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin Contribution £23.81 £25.00 £25.00 £25.00 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin Contribution £27.71 £29.10 £29.10 £29.10 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 140 Litre bin Contribution £4.25 £4.46 £4.46 £4.46 5.0% 0.0% 0.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin Contribution £1.95 £2.05 £2.05 £2.05 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 140 Litre bin Contribution £2.13 £2.24 £2.24 £2.24 5.0% 0.0% 0.0% Place Waste Resources David Mackay Subcontractor Charity Commercial Collection Garden Waste 240 Litre bin Contribution £6.14 £6.45 £6.45 £6.45 5.0% 0.0% 0.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin Contribution £3.93 £4.13 £4.13 £4.13 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Recycling per 100 Contribution £155.30 £163.07 £163.07 £163.07 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Waste per 50 Contribution £154.04 £161.74 £161.74 £161.74 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 240 Litre bin Contribution £3.64 £3.82 £3.82 £3.82 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 360 Litre bin Contribution £5.45 £5.72 £5.72 £5.72 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 660 Litre bin Contribution £9.98 £10.48 £10.48 £10.48 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1100 Litre bin Contribution £16.63 £17.46 £17.46 £17.46 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1280 Litre bin Contribution £19.41 £20.38 £20.38 £20.38 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 240 Litre bin Contribution £2.82 £2.96 £2.96 £2.96 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 360 Litre bin Contribution £4.21 £4.42 £4.42 £4.42 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 660 Litre bin Contribution £7.71 £8.10 £8.10 £8.10 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1100 Litre bin Contribution £12.85 £13.49 £13.49 £13.49 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1280 Litre bin Contribution £14.96 £15.71 £15.71 £15.71 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 140 Litre bin Contribution £3.57 £3.75 £3.75 £3.75 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 500 Litre bin Contribution £12.74 £13.38 £13.38 £13.38 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 140 Litre bin Contribution £3.37 £3.54 £3.54 £3.54 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin Contribution £5.61 £5.89 £5.89 £5.89 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 360 Litre bin Contribution £8.41 £8.83 £8.83 £8.83 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 660 Litre bin Contribution £15.41 £16.18 £16.18 £16.18 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1100 Litre bin Contribution £25.71 £27.00 £27.00 £27.00 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1280 Litre bin Contribution £29.88 £31.37 £31.37 £31.37 5.0% 0.0% 0.0% Place Waste Resources David Mackay Event container delivery & uplift Contribution £80.41 £84.43 £84.43 £84.43 5.0% 0.0% 0.0% Place Waste Resources David Mackay Contamination charge - 140/240/360 ltr bins Contribution £20.11 £21.12 £21.12 £21.12 5.0% 0.0% 0.0% Place Waste Resources David Mackay Contamination charge - 500/660/1100/1280 ltr bins Contribution £46.91 £49.26 £49.26 £49.26 5.0% 0.0% 0.0% Place Waste Resources David Mackay Container retrieval - 140/240/360 ltr bins Contribution £20.11 £21.12 £21.12 £21.12 5.0% 0.0% 0.0% Place Waste Resources David Mackay Container retrieval - 500/660/1100/1280 ltr bins Contribution £46.91 £49.26 £49.26 £49.26 5.0% 0.0% 0.0% Place Waste Resources David Mackay Arran Yellow Tip Permit Contribution £67.92 £71.32 £71.32 £71.32 5.0% 0.0% 0.0% Place Waste Resources David Mackay Arran Blue Tip Permit Contribution £113.12 £118.78 £118.78 £118.78 5.0% 0.0% 0.0% Place Waste Resources David Mackay Green - Treatment per Te Contribution £67.01 £70.36 £70.36 £70.36 5.0% 0.0% 0.0% Place Waste Resources David Mackay Soil - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Scrap - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Paper & Cardboard - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Wood - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Plastics - Treatment per Te Contribution £67.01 £70.36 £70.36 £70.36 5.0% 0.0% 0.0% Place Waste Resources David Mackay Bricks/rubble - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Lampheads - Treatment per Te Contribution £40.20 £42.21 £42.21 £42.21 5.0% 0.0% 0.0% Place Waste Resources David Mackay Skip Charges 20cyd - no treatment Contribution £128.14 £134.55 £134.55 £134.55 5.0% 0.0% 0.0% Place Waste Resources David Mackay Skip Charges 35cyd - no treatment Contribution £229.17 £240.63 £240.63 £240.63 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/4te Contribution £43.29 £45.45 £45.45 £45.45 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/2te Contribution £86.58 £90.91 £90.91 £90.91 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift - disposal - Te Contribution £173.16 £181.82 £181.82 £181.82 5.0% 0.0% 0.0% Place Waste Resources David Mackay Void Uplift bin charge (Up to full set) Contribution £58.15 £61.06 £61.06 £61.06 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift Squad - 30 min Contribution £58.15 £61.06 £61.06 £61.06 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note Place Waste Resources David Mackay Special Uplift Squad - 60 min Contribution £116.28 £122.09 £122.09 £122.09 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special uplift - Confidential waste per bag Contribution £7.20 £7.56 £7.56 £7.56 5.0% 0.0% 0.0% Place Waste Resources David Mackay Direct disposal and treatment EFW per Te Contribution £173.16 £181.82 £181.82 £181.82 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note COST PLUS FEES & CHARGES Communities & Housing Libraries Lesley Forsyth Lost and Damaged Audio, based on actual costs Cost plus £0.00 £0.00 £0.00 £0.00 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Book Sales (NAC Stock), based on actual costs Cost plus £0.00 £0.00 £0.00 £0.00 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 single-sided Cost plus £0.10 £0.10 £0.10 £0.10 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 double-sided Cost plus £0.20 £0.20 £0.20 £0.20 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 single-sided Cost plus £0.40 £0.40 £0.40 £0.40 5.0% 0.0% 0.0% Communities & Housing Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 double-sided Cost plus £0.80 £0.80 £0.80 £0.80 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift or POPs/WUDS Charges (for up to five items) Cost plus £29.17 £30.63 £30.63 £30.63 5.0% 0.0% 0.0% Place Waste Resources David Mackay Special Uplift or POPs/WUDS individual item Charges Cost plus £5.83 £6.12 £6.12 £6.12 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 360 Litre Cost plus £86.84 £91.18 £91.18 £91.18 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 1100 Litre Cost plus £473.98 £497.68 £497.68 £497.68 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 1100 Litre Cost plus £517.41 £543.28 £543.28 £543.28 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 1280 Litre Cost plus £551.50 £579.08 £579.08 £579.08 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 1280 Litre Cost plus £594.93 £624.68 £624.68 £624.68 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 240 Litre Cost plus £52.68 £55.31 £55.31 £55.31 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 140 Litre Cost plus £36.18 £37.99 £37.99 £37.99 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container Lid on Lid 660 Litre Cost plus £446.82 £469.16 £469.16 £469.16 5.0% 0.0% 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 660 Litre Cost plus £396.28 £416.09 £416.09 £416.09 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Recycling per 100 Cost plus £145.47 £152.74 £152.74 £152.74 5.0% 0.0% 0.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Waste per 50 Cost plus £140.98 £148.03 £148.03 £148.03 5.0% 0.0% 0.0% # Appendix 6
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# Directorate Service Manager Charge Description Charge Type Current Approved Charge excluding VAT 2025 to 2026 £ Proposed Charge 2026 to 2027 Indicative Charge 2027 to 2028 Indicative Charge 2028 to 2029 Basis of increase 2026 to 2027 % Basis of increase 2027 to 2028 % Basis of increase 2028 to 2029 % Note NATIONALLY SET FEES & CHARGES Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Principal Nationally Set £75.00 £75.00 £75.00 £75.00 0.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Property Nationally Set £17.00 £17.00 £17.00 £17.00 0.0% 0.0% 0.0% Corporate Services Legal - Licensing Raymond Lynch Landlord Registration - Late Application Nationally Set £149.00 £149.00 £149.00 £149.00 0.0% 0.0% 0.0% Health & Social Care Adults and Older People Eleanor Currie Blue Badge (charge for a three year period) Nationally Set £20.00 £20.00 £20.00 £20.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg Construction of buildings - planning permission in principle Nationally Set £714.00 £714.00 £714.00 £714.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg The erection of buildings - planning permission in principle Nationally Set £714.00 £714.00 £714.00 £714.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Operations eg The erection of buildings - where the area of gross floor space to be created does not exceed 40 sq metres Nationally Set £357.00 £357.00 £357.00 £357.00 0.0% 0.0% 0.0% Communities & Housing Planning Services Allan Finlayson Planning Application fees - Uses of Land eg The change of use of a building Nationally Set £714.00 £714.00 £714.00 £714.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Building Standards) Scott McKenzie Building Warrant Application Fees, set by BSD, please refer to fees section in link below for full list of charges: Nationally Set various various various various 0.0% 0.0% 0.0% Building warrants 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges up to 1,000 tonnes Nationally Set £125.00 £125.00 £125.00 £125.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 1,001 to 3,000 tonnes Nationally Set £170.00 £170.00 £170.00 £170.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 3,001 to 10,000 tonnes Nationally Set £250.00 £250.00 £250.00 £250.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 10,001 to 20,000 tonnes Nationally Set £325.00 £325.00 £325.00 £325.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges 20,001 to 30,000 tonnes Nationally Set £415.00 £415.00 £415.00 £415.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges over 30,000 tonnes Nationally Set £480.00 £480.00 £480.00 £480.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges extensions Nationally Set £95.00 £95.00 £95.00 £95.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges for vessels with the capacity to carry between 50 and 1,000 persons Nationally Set £480.00 £480.00 £480.00 £480.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Ship inspection charges for vessels with the capacity to carry more than 1,000 persons Nationally Set £820.00 £820.00 £820.00 £820.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Private water supplies - regulated supplies annual sampling and risk assessment Nationally Set £261.00 £261.00 £261.00 £261.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Private water supplies - non regulated supplies Nationally Set £118.00 £118.00 £118.00 £118.00 0.0% 0.0% 0.0% Communities & Housing Protective Services (Environmental Health) Scott McKenzie Stray dog fee Nationally Set £25.00 £25.00 £25.00 £25.00 0.0% 0.0% 0.0% Corporate Services Registration Services Elaine Nixon Birth/Death certificate extract £10 up to one month after Registration/when abbreviated extract is produced/during a search session Nationally Set £10.00 £10.00 £10.00 £10.00 0.0% 0.0% 0.0% New charge Corporate Services Registration Services Elaine Nixon Birth/Death certificate extract £15 one month after the Registration Nationally Set £15.00 £15.00 £15.00 £15.00 0.0% 0.0% 0.0% New charge Corporate Services Registration Services Elaine Nixon Particular Search. One search Nationally Set £5.00 £5.00 £5.00 £5.00 0.0% 0.0% 0.0% New charge Corporate Services Registration Services Elaine Nixon General Search. Multiple searches in one hour Nationally Set £15.00 £15.00 £15.00 £15.00 0.0% 0.0% 0.0% New charge Corporate Services Registration Services Elaine Nixon Change of Civil Partnership to a Marriage by administrative route Nationally Set £45.00 £45.00 £45.00 £45.00 0.0% 0.0% 0.0% New charge Place Streetscene Services David Mackay Fly Tipping fine Nationally Set £500.00 £500.00 £500.00 £500.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Littering / Fly Posting fine Nationally Set £80.00 £80.00 £80.00 £80.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Dog Fouling fine Nationally Set £80.00 £80.00 £80.00 £80.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Abandoned vehicles minimum charge Nationally Set £150.00 £150.00 £150.00 £150.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Storage of vehicles until dismantled. Daily charge Nationally Set £20.00 £20.00 £20.00 £20.00 0.0% 0.0% 0.0% Place Streetscene Services David Mackay Abandoned caravans / trailers minimum charge Nationally Set £500.00 £500.00 £500.00 £500.00 0.0% 0.0% 0.0% Place Waste Resources David Mackay Arran Active Waste Disposal Charge per tonne Nationally Set £126.15 £126.15 £126.15 £126.15 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 4 Nationally Set £54.85 £54.85 £54.85 £54.85 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 5 Nationally Set £59.55 £59.55 £59.55 £59.55 0.0% 0.0% 0.0% Place Transport Services Gordon Mitchell MOT Class 7 Nationally Set £58.60 £58.60 £58.60 £58.60 0.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Public Utility Sample Inspections Nationally Set £36.00 £36.00 £36.00 £36.00 0.0% 0.0% 0.0% Place Roads Susan Macfadyen NRSWA Section 109 Permission (additional Inspections) Nationally Set £36.00 £36.00 £36.00 £36.00 0.0% 0.0% 0.0% # Appendix 6
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport & Plant Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Costs Income TOTAL Directorate £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Corporate Services 19,659 67 3,112 22 1,585 1,950 877 0 0 (4,537) 22,735 Communities & Housing 27,520 3,193 6,802 976 312 11,674 0 286 0 (33,364) 17,399 Education 167,648 1,200 24,739 113 186 8,974 580 0 71 (4,787) 198,724 Place 32,654 22,507 4,339 7,725 551 11,908 0 78 26 (20,903) 58,885 Other Corporate Items 1,895 896 9,782 302 3,169 5,068 25,502 566 0 (11,455) 35,725 Total Expenditure 249,376 27,863 48,774 9,138 5,803 39,574 26,959 930 97 (75,046) 333,468 Health & Social Care Partnership 151,506 Revised Total Expenditure 249,376 27,863 48,774 9,138 5,803 39,574 26,959 930 97 (75,046) 484,974 Funded by: AEF 0 0 0 0 0 0 0 0 0 (403,729) (403,729) Council Tax 0 0 0 0 0 0 16,262 0 0 (94,007) (77,745) Contribution from Reserves 0 0 0 0 0 0 0 0 0 (3,500) (3,500) Total Funding 0 0 0 0 0 0 16,262 0 0 (501,236) (484,974) Subjective Analysis North Ayrshire Council General Services Revenue Budget 2026-27 Summary by Directorate
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Chief Executive's Office 233 0 1 1 5 0 0 0 0 (56) 184 Change Programme 56 0 0 0 0 0 0 0 0 0 56 Audit,Fraud,Safety & Insurance 1,009 61 39 5 18 7 0 0 0 (313) 826 Corporate Procurement 849 0 11 1 8 110 0 0 0 (198) 781 Financial Services 1,645 0 209 1 29 2 0 0 0 (173) 1,713 Revenues 666 0 59 1 232 4 0 0 0 (1,376) (414) Employee Services 991 0 70 0 5 4 0 0 0 (38) 1,032 HR & OD 876 0 21 0 26 412 0 0 0 (45) 1,290 ICT 3,600 0 2,177 5 10 0 0 0 0 (240) 5,552 Business Support 1,714 0 6 0 2 0 0 0 0 (135) 1,587 Customer Services 3,228 0 300 2 47 1,153 877 0 0 (940) 4,667 Transformation Services 836 0 11 0 0 39 0 0 0 0 886 Legal & Licensing 1,357 0 32 4 38 0 0 0 0 (794) 637 Policy,Performance & Elections 573 0 20 1 19 5 0 0 0 (20) 598 Communications 548 0 8 1 2 0 0 0 0 (7) 552 Civil Contingencies 0 0 0 0 0 61 0 0 0 0 61 Committee Services 498 6 118 0 4 52 0 0 0 (126) 552 Member Services 364 0 29 0 1,136 101 0 0 0 (55) 1,575 Information Governance 616 0 1 0 4 0 0 0 0 (21) 600 Total 19,659 67 3,112 22 1,585 1,950 877 0 0 (4,537) 22,735 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2026-27 Corporate Services
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Directorate and Support 196 0 0 0 0 0 0 0 0 (23) 173 Connected Communities 7,406 348 648 24 74 5,813 0 0 0 (678) 13,635 Planning Services 915 0 100 4 21 30 0 0 0 (812) 258 Protective Services 3,257 110 100 21 16 148 0 0 0 (1,236) 2,416 Building Services 10,792 130 5,603 884 18 3,287 0 0 0 (23,265) (2,551) Property Governance 735 0 28 0 128 128 0 0 0 (1,019) 0 Other Housing 4,219 2,605 323 43 55 2,268 0 286 0 (6,331) 3,468 Total 27,520 3,193 6,802 976 312 11,674 0 286 0 (33,364) 17,399 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2026-27 Communities & Housing
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Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Early Years Education 17,766 9 219 4 33 5,607 0 0 0 (34) 23,604 Primary Education 51,158 0 2,561 25 5 1 0 0 0 0 53,750 Secondary Education 51,780 0 16,564 8 6 0 0 0 0 (8) 68,350 Additional Support Needs 22,444 0 163 43 23 2,177 0 0 0 (394) 24,456 Education - Other 3,099 114 405 10 95 1,186 580 0 71 (1,890) 3,670 Pupil Equity Fund 4,197 0 0 0 0 0 0 0 0 0 4,197 Facilities Management 17,204 1,077 4,827 23 24 3 0 0 0 (2,461) 20,697 Total 167,648 1,200 24,739 113 186 8,974 580 0 71 (4,787) 198,724 North Ayrshire Council General Services Revenue Budget 2026-27 Education Subjective Analysis
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Directorate & Support 244 0 2 0 7 0 0 0 0 0 253 Roads 5,376 30 2,889 31 81 1,001 0 0 0 (1,570) 7,838 Streetscene 8,630 149 373 190 24 95 0 0 0 (2,933) 6,528 Waste Resources 6,550 50 788 241 65 6,622 0 78 26 (5,191) 9,229 Economic Development 3,274 6 10 10 16 597 0 0 0 (186) 3,727 Growth & Investment 158 0 2 0 3 78 0 0 0 0 241 Property Management & Investment 5,607 15,044 136 51 338 135 0 0 0 (8,991) 12,320 Energy & Sustainability 539 7,200 4 1 6 253 0 0 0 (1,273) 6,730 Internal Transport 2,276 28 135 7,201 11 3,127 0 0 0 (759) 12,019 Total 32,654 22,507 4,339 7,725 551 11,908 0 78 26 (20,903) 58,885 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2026-27 Place
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Appendix 7 Employee Costs Property Costs Supplies & Services Transport Costs Admin Costs Other Agencies, Bodies & Persons Transfer Payments Other Expenditure Capital Financing Income TOTAL Objective Analysis £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Joint Boards 0 0 0 0 0 3,798 0 0 0 0 3,798 Pension Costs 1,895 0 0 0 0 0 0 0 0 0 1,895 Loan Charges & Capital Charges 0 0 0 0 0 0 0 0 0 20,286 20,286 Central Telephones 0 0 0 0 350 0 0 0 0 0 350 Other Corporate Items 0 0 9,782 0 2,554 0 0 366 0 (3,770) 8,932 Insurance 0 896 0 302 265 1,270 25,502 0 0 (2,191) 26,044 Housing Benefit 0 0 0 0 0 0 0 200 0 (25,780) (25,580) Total 1,895 896 9,782 302 3,169 5,068 25,502 566 0 (11,455) 35,725 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2026-27 Other Corporate Items