NAC 230301 DirApp General Services Revenue Estimates 2023-24 to 2025-26
North Ayrshire Council · 1 March 2023
Back to North Ayrshire Council — 1 March 2023 and its agenda
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NORTH AYRSHIRE COUNCIL 1 March 2023 North Ayrshire Council Title: General Services Revenue Estimates 2023/24 to 2025/26 Purpose: To advise Council on (a) the Council's revenue spending requirements and anticipated funding for 2023/24 to 2025/26; (b) the level of reserves and fund balances held by the Council and (c) options to address the funding gap. Recommendation: That Council: a) notes the anticipated funding available to meet expenditure requirements and notes the financial risk to the Council from not maintaining teacher numbers at the levels outlined in the 2022 Census; b) approves the Council's expenditure requirements for 2023/24 and notes the indicative requirements for 2024/25 and 2025/26; c) notes the projected outturn position for 2022/23 and approves the earmarking of the balance of underspend to provide additional emergency support funding to citizens through the Council’s Energy Smart Scheme; d) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these, including the proposed investments to support the Child Poverty and Cost-of-Living Board outlined in section 2.5.10 of the report; e) approves the additional contribution to the HSCP noted at 1.9; f) approves efficiencies and savings to ensure a balanced budget for 2023/24, consequentials and new proposals in future years; g) approves the schedule of Council fees and charges detailed in Appendix 6; h) determines the level of Council Tax for 2023/24 as noted at 2.3; i) notes the anticipated funding gap for 2024/25 and 2025/26; j) considers the equality and children’s rights impact of any proposed service changes; k) notes the feedback from the community engagement sessions to help inform budget plans; l) notes progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and m) approves the budget matrix for 2023/24.
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1. Executive Summary 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, 2023/24 to 2025/26. It also sets out the information required to enable the Council to set a balanced budget and its Council Tax for 2023/24 by 11 March as required by statute. 1.3. The Medium-Term Financial Outlook 2023/24 to 2025/26 report was presented to Council on 2 November 2022. In addition, regular Elected Member briefing sessions were held between November 2022 and February 2023, during which officers provided Members with information on the financial pressures faced by the Council and options to reduce expenditure within the context of the priorities within the Council Plan 2019-2024. Revenue Budget 1.4. When the Council set its budget for 2022/23 on 2 March 2022 the decisions taken resulted in a balanced budget for 2022/23 with indicative funding gaps of £10.781m and £8.785m for 2023/24 and 2024/25 respectively. 1.5. The Medium-Term Financial Plan (MTFP) for 2023/24 to 2025/26 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 2023/24 with indicative funding gaps remaining for 2024/25 and 2025/26 of £17.126m and £10.834m respectively. This position 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 section 2.7. 1.6. Detail is provided at section 2.5 on the anticipated level of earmarked, unearmarked and specific reserves with unearmarked reserves at the level of 2.0% equal to £8.053m, earmarked reserves of £98.038m and specific reserves of £11.939m aligning with anticipated future commitments. The Council meeting on 15 February 2023 has impacted the reserves position. Following an approved Motion for no car park charging as part of the planned Decriminalisation Parking Enforcement measures, the budgetary implications have resulted in a further £0.616m budget gap for 2023/24 which will be met on a non-recurring basis in 2023/24 from unearmarked reserves. The earmarked reserves position includes Service Concession flexibility of £21.546m approved at the same meeting. In overall terms this represents an increase of £20.187m in reserves relative to the position at 31 March 2022.
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1.7. The MTFP includes a range of savings proposals required to deliver a balanced Budget position for 2023/24, a profiled use of reserves to help mitigate the significant financial challenges facing the Council and an assumed level of Council Tax increase which sits below current levels of inflation. Within this context however, the immediate needs of communities have also been considered from the current cost-of-living challenges. As such, non-recurring investment proposals to support the work of the Child Poverty and Cost-of-Living Board have been included in the Budget. Finally, although the position has still to be confirmed, the anticipated underspend in 2022/23 will also provide finance to supplement the Council’s Energy Smart Scheme through additional emergency financial support to those citizens who qualify for support. Council is asked to consider these proposals. 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 proposed 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). 1.9 The proposed additional contribution for 2023/24 is currently £8.934m. This reflects the requirements as set out in the local government finance settlement. This position also includes passporting to the HSCP a share of Scottish Government funding to support the 2022/23 pay award, i.e. through a recurring amount of £1.866m. Further funding in respect of the Adult Social Care Real Living Wage is anticipated but yet to be distributed. 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, delivering a balanced budget. 1.11 In addition to the resources noted above, the Council’s core budget includes £1.486m to support annual repayment of the IJB £2.320m outstanding debt to the Council. Following approval by Cabinet on 29 November 2022 to earmark the sum of £0.834m, this will facilitate the full repayment of HSCP debt by 31 March 2023. Chief Finance Officer Assurance 1.12 The 2023/24 annual budget and 2023/24 to 2025/26 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 2023/24 annual budget is robust. It is the responsibility of Chief Officers, including the HSCP, to manage any variance from the underlying assumptions. 1.13 The report notes at 2.14 the significant risks to the financial sustainability of service delivery. Allied to this is the requirement for the Council to hold a sufficient level of Reserves. The level of Reserves set out in the Budget aligns
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with known future commitments. The Change and Service Redesign Fund will require to be kept under review to ensure sufficient resources are available to continue to support the Council’s Sustainable Change programme. On 15 February 2023 the Council approved a report on the use of Service Concession flexibility. By bringing the accounting of PPP / DBFM contracts into alignment with the accounting for all other local authority assets the retrospective sum of £21.546m is available to support the significant pressures in the MTFP. A recurring financial benefit will also help address the cost pressures over the life of the current Capital programme. 1.14 Unearmarked reserves continue to remain at the lower level of recognised best practice and reflects 2% of the Council’s revenue budget. 1.15 On the 21 February 2023 the Scottish Government announced further funding support to local authorities of £100m to support the 2023/24 non-teaching pay offer. Whilst this funding is welcome, pay agreements for this period have yet to be reached. The share for NAC has yet to be confirmed. 2. Background 2.1 Financial Context 2.1.1 The Long-Term Financial Outlook for the Council covering the 10-year period 2021/22 to 2030/31 was considered by Council at its meeting on 16 December 2020. This is the cornerstone of the Council’s strategic financial planning framework. Following this, the Medium-Term Financial Outlook 2023/24 to 2025/26 was approved at Council on 2 November 2022. This has helped inform the development of the Medium-Term Financial Plan 2023/24 to 2025/26. 2.1.2 The economic outlook for the Scottish, UK and global economy continues to be influenced by the impact of global events, resulting in significantly high levels of inflation (CPI 10.1% Jan 2023) driven by high energy costs and commodities. This position has also influenced pay negotiations across several bargaining groups. The impact of inflation on the Council’s cost base, coupled with an increased cost of borrowing to support the Capital programme, has placed significant strain on the sustainability of the Council’s finances. 2.2 Scottish Government Funding 2.2.1 The Local Government Finance Settlement for 2023/24 was published on 20 December 2022. 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 2023/24 is £334.657m.
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2.2.3 The Settlement resulted in an increase of £1.052m in core grant funding (+0.33%) when compared to the 2022/23 settlement. In addition to the core settlement, funding has been received to meet the cost of national expenditure requirements as well as areas of funding reduction. The main elements include; • Additional HSCP funding of £7.068m with further distribution anticipated in respect of Adult Social Care Real Living wage; • The continuation of £63.950m funding to support the provision of Free school meals to P4 and P5 and during holiday periods (NAC £1.702m), with an additional £17.5m to begin with the expansion of Free School Meals for P6 and P7 pupils aligned to those families in receipt of the Scottish Child Payment (NAC £0.570m); • Other Cost of the School Day support includes an inflationary uplift in respect of school clothing grants (NAC £0.036m) and the continuation of funding of £12.0 million and £8.0 million for removal of instrumental music tuition charges and curriculum charges respectively and a continuation of Pupil Equity Funding at current levels; • Funding of £145.5 million has been maintained in 2023/24 to support the School workforce. The NAC share was originally £3.786m, however, the impact of a falling pupil roll has reduced NAC’s proportionate share of this funding by £0.312m. The Scottish Government confirmed on the 9 February 2023 that from the total funding for teaching and support staff, the sum of £1.184m will be held back and released at the end of 2023/24. This being conditional on the delivery of a number of expectations set out below in section 2.2.7 of the report; • Funding to support the 2022/23 local government pay award totalling £3.744m revenue funding with a further £3.213m included in the 2023/24 capital grant settlement; • The Early Learning and Childcare settlement takes account of declines in the eligible population in recent years. For 2023/24 this represents a reduction in funding of £9.1 million with NAC funding reduced by £1.198m; • The majority of the Grant Aided Expenditure (GAE) reductions i.e. over £1.2m related to those GAE lines distributed through pupil numbers. This is reflective of North Ayrshire’s falling pupil roll population relative to other local authorities. 2.2.4 Elements of funding have yet to be distributed across the education policy area. Specifically; • Recurring funding to support the 2021/22 teacher pay award has been confirmed and will be distributed in the coming weeks. The national allocation is £32.8m, with NAC due to receive £0.870m; • Additional recurring funding to support the 2022/23 teacher pay award. At the time of writing this has yet to be agreed by unions 2.2.5 From 1 April 2023 the new Non-Domestic Rates valuations will take effect. These reforms aim to align valuations with prevailing property market conditions in Scotland. The Budget freezes the poundage and acknowledges
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the impact of the revaluation by introducing several transitional reliefs. In the case of valuation appeals from public bodies, Ministers plan to make administrative changes to the funding treatment of these appeals, including councils. With the Scottish Government view that the current system essentially sees the public sector challenge other parts of the public sector with private sector advisor fees effectively extracting resources from public services. Whilst the right to propose any appeal will remain where a property occupied by a public body is subject to a successful proposal or appeal, the financial benefit from the reduction in rateable value will result in a downward re-determination of revenue allocations at a subsequent Budget settlement. 2.2.6 The Non-Domestic Rates (Scotland) Act also had the effect of abolishing Empty Property Relief. Unoccupied properties will, therefore, be liable for full rates from 1 April 2023 if relief is not available under a local scheme. To effectively devolve responsibility for the relief to the council, the budget provides £105 million of General Revenue Grant (NAC £2.803m). It should be stressed however that this allocation is in line with the current levels of empty property relief in place. On 15 February 2023, Council approved the policy to re-instate the current Empty Property Relief. 2.2.7 Details of the Scottish Government's requirements as set out in the Settlement letter and the subsequent letter from the Scottish Government’s Deputy Director: Workforce, Infrastructure and Digital dated 9 February 2023 include; • The funding allocated to Integration Authorities should be additional and not substitutional to each Council’s 2022-23 recurring budgets and, therefore, Local Authority social care budgets for allocation to Integration Authorities must be at least £95 million greater than 2022-23 recurring budgets. • Maintain teacher numbers at 2022 census levels, as published in the Summary School Statistics in December 2022 (NAC 1,434 teachers). • Maintain pupil support staff numbers at 2022 census levels, which we will publish on 21 March 2023 based on the data collected from local authorities in September 2022. • Ensure that places remain available for probationer teachers who need them through the Teacher Induction Scheme 2.2.8 The conditions around maintaining teacher numbers presents a significant financial risk to NAC, within the context of a falling pupil roll relative to other local authority areas and from the known reduction in Scottish Attainment Challenge funding (£1.1m in 2023/24). Although the policy intent is recognised, this limits the financial flexibility of the Council and places a disproportionate financial burden on the Council. The Council will continue to seek further clarity with Scottish Government around these conditions. 2.2.9 For 2024/25 and 2025/26 the current planning assumption is that the level of core grant support will reduce by 1% for each year. A 1% reduction in core grant equates to around £3.000m. This assumption is based on a broadly flat
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cash funding position for local government, as reflected in the Scottish Government Spending Review published in May 2022, adjusted for the North Ayrshire demographic-based indicators which are likely to continue to negatively impact on the Grant Aided Expenditure allocations. 2.2.10 On the 21 February 2023 the Scottish Government announced further funding support to local authorities of £100m to support the 2023/24 non-teaching pay offer. Whilst this funding is welcome, pay agreements for this period have yet to be reached. The share for NAC has yet to be confirmed. 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. 2.3.2 Unlike 2021/22, the 2023/24 Settlement does not include any funding to support a Council Tax freeze, rather that Councils have full flexibility to set the Council Tax rate that is appropriate for their local authority area. 2.3.3 The MTFP includes a planning assumption for 2023/24 of a 5% increase to Council Tax followed by a 3% increase for 2024/25 and 2025/26. Council Tax income is a vital source of funding and represents around 17% of Council funding i.e. £65m per annum. With current inflation (Jan 2023) based on the CPI measure at 10.1%, this proposed increase sits below current inflation levels. To add further context, around 25% of households are in receipt of Council Tax Reduction (CTR) – 16,163 households from 67,143. A total of 20% of households (13,415) being in receipt of full CTR. On 15 February 2023 Council approved the HRA rent increase of an average of £4.99 per week, equating to a 6.42% for 2023/24. 2.3.4 The planning assumption of a 5% increase in Council Tax will result in the following Council Tax charges in 2023/24 for each property band (excluding charges for water and sewage). A Under £26,999 £921.98 £46.10 £968.08 B £27,000 to £34,999 £1,075.64 £53.78 £1,129.42 C £35,000 to £44,999 £1,229.30 £61.47 £1,290.77 D £45,000 to £57,999 £1,382.97 £69.15 £1,452.12 E £58,000 to £79,999 £1,817.06 £90.86 £1,907.92 F £80,000 to £105,999 £2,247.32 £112.37 £2,359.69 G £106,000 to £211,999 £2,708.31 £135.42 £2,843.73 H Over £212,000 £3,388.27 £169.42 £3,557.69 Band Valuation (at 1991 levels) 2022/23 Council Tax 5% Increase 2023/24 Council Tax
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2.3.5 Comparative information on Band D is provided within the Council Tax leaflet that is issued with Council Tax Bills. The comparative information for 2022/23 is as follows; Scotland £1,338.01 North Ayrshire Council £1,382.97 2.4 Probable Outturn 2022/23 2.4.1 Based on the revenue financial performance report for 2022/23 at the end of November 2022, an underspend of £0.048m is forecast. The factors contributing to this were reported to Cabinet on 24 January 2023. The position reported at that time incorporated the impact of teacher industrial action for the period up to the end of December 2022. Due to subsequent industrial action in the period that followed, it is anticipated that the projected level of underspend for 2022/23 will likely increase towards the end of the financial year. Although not anticipated, this position could be subject to change as the Council continues to face significant inflationary cost pressures across a range of areas. 2.4.2 In recognising the on-going challenges facing citizens during the cost-of-living crisis and to build on the progress already made through the Council’s Energy Smart Scheme, it is proposed that, in addition to the £450,000 previously secured to provide emergency support payments, this investment is supplemented by the Council’s balance of anticipated underspend at the end of the 2022/23 financial year. 2.5 Reserves, Fund Balances and Investment 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 a temporary solution but it is recognised that more sustainable approaches are required. A summary of application of reserves is noted below;
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• 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. Reserves Policy Unearmarked Reserve 2.5.3 This reserve is held to ensure the Council remains in a prudent financial position in 2023/24 and could respond to major unforeseen incidents or emergencies. 2.5.4 It is recognised that the Council will continue to face several financial challenges through 2023/24 and beyond. These include the legacy impact of pressures from the pandemic across Council services and budgets, significant inflationary pressures across revenue budgets and the capital programme and the risk of additional costs through delivery of new policy commitments. 2.5.5 One of the financial risks to the Council is the level of anticipated pay award that Councils would require to fund in 2023/24 and beyond. The current planning assumption included in the MTFP is 3% funding which sits at the limit of affordability. Although recent discussions between COSLA and Scottish Government have indicated that Councils would be expected to fund 3% of any pay award, this position has yet to be formally confirmed within the Budget and, at the time of writing this report, the 2022/23 teachers pay award has still to be agreed. To address this risk, it was planned that the sum of £3.262m is earmarked for a Workforce Planning Fund. Following an approved Motion at Council on 15 February 2023 for no car park charging as part of the planned Decriminalisation Parking Enforcement measures, the budgetary implications have resulted in a further £0.616m recurring budget gap for 2023/24 which will require to be met, initially, on a non-recurring basis in 2023/24 from unearmarked reserves. As such, the sum earmarked to support a Workforce Planning Fund is now proposed at £2.646m. Depending on the outcome of the 2023/24 pay award and funding implications, more sustainable funding solutions will require to be incorporated into the 2024/25 Budget. 2.5.6 It is anticipated at 31 March 2023 the balance of unearmarked reserves will be held at £8.053m 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 2.5.7 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 2022/23 to allow for the completion of specific projects after 31 March 2023; • Workforce Planning Fund – as noted in section 2.5.5 of the report; • 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 number of sustainability, infrastructure and Community Wealth Building projects and initiatives. 2.5.8 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. It is proposed that use of this flexibility, including a retrospective sum of £21.546m, will 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. One of the key areas to help progress towards a sustainable budget includes planned investment to support workforce planning arrangements over the medium term. 2.5.9 How to balance the immediate needs of communities during the cost-of-living crisis against the backdrop of the financial challenges faced by the Council has been a key consideration in the production of the 2023/24 Budget. Allocated within the Service Concession flexibility for 2023/24 is the sum of £1.400m to support the work of the Child Poverty and Cost-of-Living Board through an: Early Intervention Fund: Child Poverty and Cost-of-Living 2.5.10 North Ayrshire Council has recently redoubled its efforts to listen to the views of its residents through recent budget engagement and more specifically through an ongoing series of mini-enquiries which are focusing on child poverty and the cost-of-living crisis. A number of themes have emerged as being important to participants, and one of these is the desire to have
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influence and a sense of control over what matters to them. For that reason, this fund will be used to respond to what we hear from our communities: • A recurring theme has been transport. As part of the £1.400m investment to support the work of the Child Poverty and Cost-of-Living Board, it is proposed that £0.100m of this fund is earmarked for a community transport pilot. The funds will be used to scope and develop a community transport service with a view to introducing a proof-of- concept pilot during the year. • Another recurring theme has been financial inclusion, especially the need to maximise income from benefits and secure consistent information, including reliable debt advice. For this reason, it is proposed to allocate up to a further £0.100m to build on the previous investment of £0.258m to implement the review of financial inclusion services across the Council and to secure a level of support which is more commensurate with current need. • Finally, it proposed to allocate a further £0.400m per annum for the next three years to provide early intervention support for children, young people, and families and to address ongoing cost-of-living challenges. This fund will provide flexibility to support the child poverty strategy and emerging requirements from local communities, including local community organisations as they work with the Council to respond to the cost of living. Again, building on previous investments and recognising further financial support from the Scottish Government in this area, this will include childcare and parental employability, transport, ongoing support for Cost of the School Day, including food, clothing and digital inclusion and support for third sector organisations who are delivering services within their communities. This fund will be overseen by the Child Poverty and Cost of Living Board and will respond to what people tell us through our ongoing engagement. • It is also clear from the engagement with communities that there is a need to ensure that people get the information they need in a timely way from Council services and third and voluntary sector partners. Using the No Wrong Door approach, including through community hubs, there will be a focus on investing in consistent information and the use of correct channels, whether digital, telephone or face to face. This will reflect all the above developments and ensure that uptake of existing and new supports and opportunities is maximised for the benefit of our communities. 2.5.11 An overview of Service Concession flexibility resources is provided in the undernoted table. This includes both the planned use and the anticipated profile across each financial year. The annual profile may be subject to change. This will be dependent on the level of future finance settlements from Scottish Government and the annual level of cost pressures facing the Council. Council is asked to approve the planned use to support the MTFP.
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Specific Reserves 2.5.12 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 proposed capital investment programme. Summary 2.5.13 The projected accumulated balances on the Council's Funds and Reserves at 31 March 2023 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 2022/23 by £20.187m. Service Concession One-Off Flexibility 2023/24 £000 2024/25 £000 2025/26 £000 2026/27 £000 2027/28 £000 Total £000 Budget Programme Support -1,858 -5,000 -4,000 -3,500 -1,788 -16,146 Spend to save - Workforce Planning Costs -4,000 -4,000 Early Intervention Fund: Child Poverty and Cost-of-Living -1,400 -1,400 -7,258 -5,000 -4,000 -3,500 -1,788 -21,546 Balance at 31 March 2022 Transfers Approved by Cabinet 24 Jan 2023 Projected Transfers to 31 Mar 2023 Transfers Included in Budget Paper Projected Balance at 31 Mar 2023 Anticipated Future Spend Projected Future Balance £m £m £m £m £m £m £m General Fund Unearmarked 11.315 - 0.048 (3.310) 8.053 - 8.053 General Fund Earmarked Education DMR 0.007 - - - 0.007 (0.007) - Affordable Housing 1.964 (1.596) 1.119 - 1.487 (1.487) - Project Specific Funds 31.925 (6.280) 2.301 (0.981) 26.965 (26.965) - Prudential Investment Fund 10.866 3.612 2.765 - 17.243 (17.243) - Change and Service Redesign Fund 2.637 (0.111) - - 2.526 (2.526) - Renewal Fund 13.467 (0.018) - - 13.449 (13.449) - Investment Fund 13.723 0.667 (2.221) - 12.169 (12.169) - Workforce Planning Fund - - - 2.646 2.646 (2.646) - Service Concessions - - 21.546 - 21.546 (21.546) - Total Earmarked Funds 74.589 (3.726) 25.510 1.665 98.038 (98.038) - Total General Fund Balances 85.904 (3.726) 25.558 (1.645) 106.091 (98.038) 8.053 Specific Reserves Insurance Fund 3.352 - - - 3.352 (3.352) - Capital Fund 8.587 - - - 8.587 (8.587) - Total Specific Reserves 11.939 - - - 11.939 (11.939) - Total General Fund Reserves 97.843 (3.726) 25.558 (1.645) 118.030 (109.977) 8.053
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2.5.14 Based on the current financial landscape and the risks the Council faces the current level of Reserves is considered prudent. 2.6 Income Summary 2.6.1 Total funding available to the Council to finance its expenditure plans in 2023/24 is noted in the table below. The main assumptions are as follows; • 2023/24 Scottish Government Funding in line with the Finance Circular of 20 December 2022. A 1% reduction in core funding is projected for years 2 and 3, excluding anticipated adjustments in respect of loan charge support; • An assumed Council Tax increase of 5% for 2023/24, with an appropriate adjustment for the number of households and further assumed increases of 3% per annum for 2024/25 and 2025/26 respectively; • Funding from Scottish Government to support the 2022/23 pay award has been paid as a capital grant. This has released revenue resources previously earmarked to fund capital projects to now support the revenue position per agreement via COSLA and Scottish Government; • Funding to support maintaining teacher numbers and support staff has been assumed at this time. There is a risk that this element of funding will be withheld if teacher numbers are not maintained at 2022 Census levels; • The contribution from earmarked reserves includes resources from the recently approved Service Concessions flexibility across the MTFP; • Funding to support Non Domestic Rates Empty Property Relief has now been devolved to local authorities from 2023/24; and • Outwith specific proposals, fees and charges have been uplifted by 5% annually. 2023/24 2024/25 2025/26 £m £m £m Aggregate External Finance 334.657 331.299 327.975 Additional Aggregate External Finance due: 22-23 Pay Award transfer from Capital 3.213 3.181 3.149 Teachers' Induction Scheme 0.734 0.734 0.734 Teacher Numbers Funding 1.184 1.184 1.184 Council Tax 64.501 66.763 69.103 Additional Council Tax Income from Second Homes 1.168 1.203 1.239 Contribution from Earmarked Reserves 3.503 5.000 4.000 Less NDR Empty Property Relief (2.803) (2.803) (2.803) Total Funding Available 406.157 406.561 404.581
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2.7 Expenditure Requirement 2.7.1 The revised expenditure requirement for 2023/24 is £407.793m and is summarised in Appendix 1. This is the 2022/23 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 proposed funding contribution to the Health and Social Care Partnership. The main assumptions and pressures are summarised below; • Costs of continuing the current level of service; • Inflationary pressures, including assumed pay awards, teachers pensions, contractual commitments and utilities; • The financial implication of decisions already taken by the Council; • Socio economic and demographic pressures; 2.7.2 It should be noted that in the absence of an agreed pay settlement to date through COSLA, the SJC and SNCT, the financial planning assumption for pay inflation for 2023/24 remains at 3% and further 3% increases for 2024/25 and 2025/26 respectively. This is on the basis of the limits of affordability rather than any prediction as to the level of actual agreement. 2.7.3 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. 2.7.4 Operational budget adjustments, including decisions already taken or reductions not impacting on policy or current service levels, are detailed in Appendix 2. 2.7.5 As part of the 2022/23 revenue budget, savings were approved for 2023/24 and 2024/25 and they are detailed at Appendix 3. 2.7.6 Full details of expenditure requirements identified for 2023/24 to 2025/26, including new national expenditure requirements and all contractual and inflationary related pressures, are detailed in appendix 4. 2.7.7 Based on this expenditure forecast and incorporating the savings achieved through operational adjustments and those savings previously approved, remaining savings of £1.636m / £17.126m / £10.834m are required for 2023/24, 2024/25 and 2025/26 respectively. This position presents a significant challenge over the medium-term plan. By applying a profiled use of Service Concession flexibility totalling £5.000m in 2024/25 and £4.000m in 2025/26 the remaining anticipated Budget gaps for 2024/25 and 2025/26 are £12.126m and £11.834m respectively. 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 2023/24 budget announcement the Council plans to
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make a net contribution to the HSCP of £8.934m. It should also be noted that further resources have yet to be distributed in respect of the Adult Social Care Real Living Wage. 2.8.2 As a condition of the settlement, funding allocated to the HSCP should be in addition to the 2022/23 recurring baseline position. 2.8.3 In recognition of the role of the Council and the Integration Joint Board (IJB), the financial information presented in this report is limited to the proposed contribution the Council will make to the IJB, noting that final distribution of resources is a matter for the IJB. 2.8.4 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. Accordingly, the proposed financial contribution to the IJB of £8.934m in 2023/24 represents the full allocation required from the settlement for the HSCP to meet new and existing spending commitments. For years 2024/25 and 2025/26 the financial planning assumption from the Council is that the financial pressures facing the IJB will be fully met by savings. 2.8.5 The cumulative debt position to the Council on 31 March 2022 was £2.320m. The Council’s core budget includes £1.486m to support repayment of the IJB outstanding debt. Following approval by Cabinet on 29 November 2022 to earmark the sum of £0.834m, this will facilitate the full repayment of HSCP debt by 31 March 2023. 2.9 Efficiencies and Savings Proposals 2.9.1 Proposals for efficiencies and savings have been made which will deliver a balanced budget for 2023/24. There are estimated net budget shortfalls of £11.773m and £11.382m in 2024/25 and 2025/26. This position, however, assumes the profiled use of Service Concession flexibility totalling £5.000m in 2024/25 and £4.000m in 2025/26. Proposed savings, excluding the HSCP, are summarised at Appendix 5. The approach to the Budget Programme continues to focus on minimising the impact on communities, services, and the workforce. It is apparent that this approach will get more challenging over the medium-term. 2.9.2 With the exception of some internal charging arrangements, it is proposed that the Council’s fees and charges in 2023/24 increase by 5%, with similar indicative increases in 2024/25 and 2025/26. This position will be reviewed in advance of the 2024/25 Budget. The schedule included in Appendix 6 contains the charges with effect from 1 April 2023. It is important to note that fees and charge levels in respect of the HSCP is for the IJB to consider. They are included within the schedule and reflect a 5% increase. Further, the schedule also contains some statutory charges which are set at a national level and are, therefore, not subject to the proposals outlined in this report.
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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 below; https://northayrshirecouncil.sharepoint.com/sites/ElectedMembers 2.10.5 Any alternative proposals from Members will require to be screened and 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 Integration Joint Board which has responsibility for assessment of the impact of the decisions it takes. 2.11 Community Budget Engagement 2.11.1 The Council carried out an extensive programme of community engagement during January 2023. This included 6 locality-based face to face sessions with citizens and community groups and through the release of an on-line questionnaire structured around the functions of the Council and the level of relative priority citizens place on them. 2.11.2 A total of 1,400 questionnaires were completed. All the feedback from the locality-based sessions and from the questionnaires have been consolidated and shared with elected members for consideration as part of the Budget setting process. The feedback was wide ranging with individual localities having differing local priorities. In overall terms the Council services which ranked highest in terms of priority included; • Household waste collection. • Roads and paths investment and maintenance • Education services
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• Streetscene services. • Access to Council housing and repairs, and • Social care services 2.12 Sustainable Change Programme 2.12.1 Progress continues to be made in developing an ambitious Sustainable Change Programme aligned to the Council’s priorities. 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 subject to regular review and monitoring. The current workstreams include; • Use of Land and Property Assets; • Transport and Travel efficiencies and decarbonisation of fleet; • Sustainability initiatives including major renewable energy investment; and • Accessing Our Council and Financial Inclusion. 2.12.3 It is recognised that the more progress that can be made through delivery of the Council’s Sustainable Change Programme, the less impact there could potentially be on the Council key services delivered to communities. It is currently anticipated that financial efficiencies generated from the Sustainable Change Programme will feature from 2024/25 and help address the budget gaps over the medium-term. 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 deliver our financial challenges. 2.13.2 In order to be successful it is key for the workforce strategy, and the planning supporting 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, ensuring that sustainable long-term savings are delivered. The workforce strategy, linked to the Medium Term Financial Outlook, 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 be a significant degree of organisational change, both in terms of structures but also, importantly, about how we work. The extent of change and the pace required, cannot be underestimated.
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2.13.4 North Ayrshire Council has a total of 6,220 employees at an annual cost of over £250m. Anticipated workforce implications associated with the MTFP over the next 3 years are summarised in the undernoted table. In 2023/24 the workforce is projected to reduce by 26.9 Full Time Equivalent posts (FTE’s), with implications for 2024/25 also included. However, it should be stressed that all measures required to deliver a balanced budget for 2024/25 have not been included at this time. It is, therefore, anticipated that this position will change through further development of the Budget Programme in 2024/25. Category 2023/24 FTE 2024/25 FTE 2025/26 FTE Operational Budget Adjustments (15.8) +7.0 - Previously Approved Savings +5.5 - - Pressures and Growth - +15.0 - New Savings Options (16.5) - - HSCP Net Position (0.1) - - Total Workforce Implications (26.9) +22.0 - 2.13.5 Through a corporate workforce planning approach, any reduction to workforce levels will continue to be managed through natural attrition, vacancy management, redeployment and voluntary early release. 2.14 Management of Risk 2.14.1 North Ayrshire’s financial framework is underpinned by strategic, operational and project 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 mitigations, this is reported to Cabinet through the Council’s Strategic Risk Register. Likelihood Score Impact Score Financial Environment – Funding not keeping pace with cost-of-service delivery. Impacted by inflationary pressures. 4 5 Financial Sustainability of the HSCP 3 4 Delivery of sustainable change programme - To address projected budget deficit, however, requires delivery at scale and pace. 4 4
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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 budget presented within this report, the budget matrix for 2023/24 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) 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. 2.16 Summary 2.16.1 The estimated financial position included in this report is set within the context of global, UK and national events. Through the recent increases in inflation, significant additional financial pressures have been incorporated in the Medium-Term Financial Plan. 2.16.2 The Council via COSLA continues to have dialogue with Scottish Government across a range of areas including fair funding, multi-year financial settlements, financial flexibility and the levels of funding ring fenced to meet policy commitments. Currently, however, conditions around funding remain, including the requirement to passport full funding to the IJB and the requirement to maintain teaching and support staff numbers at 2022 levels. This places a disproportionate burden on other areas of Council services as well as creating a financial risk to the Council. Based on the current funding and cost landscape, delivering balanced Budgets over the medium-term will be very challenging and will require a range of approaches, including reduced investment in services, further service reform / re-design, income generation, efficiencies from the Sustainable Change Programme, use of Council reserves and a level of Council Tax increase that considers the level of inflation as well as the impact on citizens. 2.16.3 The table below summarises the assumptions and financial implications of the budget proposals; 2023/24 £m 2024/25 £m 2025/26 £m Council Tax Increase 5.00% 3.00% 3.00% SG Core Grant Movement +0.33% -1.00% -1.00% Operational Adjustments -£3.484m +£0.752m +£0.239m
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2.16.4 New investment of £1.400m is proposed from reserves to support the work of the Child Poverty and Cost-of-Living Board. 2.16.5 The additional funding to the HSCP in 2023/24 represents the full allocation required from the settlement for the HSCP to meet new and existing spending commitments. In addition, this also includes a proportionate share of Scottish Government funding to support the 2022/23 pay award which has been passported to the HSCP. 2.16.6 A total of £2.459m additional funding has been provided for 2023/24 to meet new national expenditure requirements. 2.16.7 Proposed levels of fees and charges are outlined at Appendix 6. 3 Proposals That Council: a) notes the anticipated funding available to meet expenditure requirements and notes the financial risk to the Council from not maintaining teacher numbers at the levels outlined in the 2022 Census; b) approves the Council's expenditure requirements for 2023/24 and notes the indicative requirements for 2024/25 and 2025/26; c) notes the projected outturn position for 2022/23 and approves the earmarking of the balance of underspend to provide additional emergency support funding to citizens through the Council’s Energy Smart Scheme; d) notes the level of reserves and fund balances held by the Council and approves any use and contributions to and from these, including the proposed investments to support the Child Poverty and Cost-of-Living Board outlined in section 2.5.10 of the report; e) approves the additional contribution to the HSCP noted at 1.9; f) approves efficiencies and savings to ensure a balanced budget for 2023/24, consequentials and new proposals in future years; g) approves the schedule of Council fees and charges detailed in Appendix 6; Previously Approved Savings +£0.206m - - Expenditure Requirements (exc new funding and HSCP) +£20.744m +£11.778m +£9.615m New Investment Proposals +£1.400m - - HSCP Funding £8.934m - - Savings to be Approved -£1.636m -£0.353m -£0.452m
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h) determines the level of Council Tax for 2023/24 as noted at 2.3; i) notes the anticipated funding gap for 2024/25 and 2025/26; j) considers the equality and children’s rights impact of any proposed service changes; k) notes the feedback from the community engagement sessions to help inform budget plans; l) notes progress to date on the Council’s Sustainable Change Programme and corporate Workforce Planning; and m) approves the budget matrix for 2023/24. 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 £1.636m for 2023/24. The recommendations are based on a 5% increase to Council Tax. Any increase in net expenditure above that outlined in the draft budget will require to be funded. Failure to agree to the requirements outlined in the Scottish Government's grant offer as outlined at 2.2.7 may result in a less favourable settlement. Human Resources 4.2 The total anticipated impact on the workforce is a net reduction of 26.9 FTE posts in 2023/24. The new savings proposals for 2023/24 results in a reduction of 16.5 FTE posts. The Council has a robust workforce planning framework in place. In line with this any reduction to the workforce will be management through natural attrition, vacancies, redeployment and voluntary early retirement. This will be effected by engagement and participation with the Trade Unions on a Service by Service basis to develop and agree implementation plans. Legal 4.3 The Council is obliged by the Local Government Finance Act 1992 to set a budget for 2023/24 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.
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https://northayrshirecouncil.sharepoint.com/sites/ElectedMembers Environmental and Sustainability 4.5 While setting of the budget has no direct environmental or sustainability impacts, there may be impacts on individual services. Key Priorities 4.6 The draft budget supports delivery of the outcomes as outlined in the Council Plan 2019-2024. Community Wealth Building 4.7 Recommendations included in the report support investment for Community Wealth Building for consideration by Council. 5 Consultation 5.1 Significant scrutiny and challenge of the underlying assumptions of the proposed budget has taken place with the Executive Leadership Team prior to submission to Elected Members at several sessions between November 2022 and February 2023. 5.2 The key issues within this report have been presented to the Trade Unions. 5.3 Face to Face Community Budget engagement sessions have taken place during the month of January 2023 across all localities. In addition, responses totalling 1,400 have been received from the on-line questionnaire issued to support the Budget process and capture areas of prioritisation from citizens and communities. Full details of feedback have been issued to all members. Mark Boyd Head of Service (Finance) For further information please contact Mark Boyd, Head of Service (Finance) on 01294-324560. Background Papers None
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Appendix 1 2023/24 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 334,657 331,299 331,299 327,975 327,975 Additional aggregate external finance due : Scottish Government 22-23 Pay Award Funding from Capital 3,213 3,181 3,181 3,149 3,149 Teachers' Induction Scheme 734 734 734 734 734 Teacher Numbers Funding 1,184 1,184 1,184 1,184 1,184 Council Tax Income 64,501 66,763 66,763 69,103 69,103 Council Tax Income from 2nd homes 1,168 1,203 1,203 1,239 1,239 NDR Empty Property Relief (2,803) (2,803) (2,803) (2,803) (2,803) Contribution from General Reserves 3,503 5,000 5,000 4,000 4,000 Total Funding Available 406,157 - 406,561 406,561 - 404,581 404,581 Expenditure Base Budget 380,660 406,157 406,157 406,561 406,561 Operational Budget Adjustments Inspiring Places (836) 174 174 180 180 Aspiring Communities (591) 449 449 - - A Council for the Future (2,057) 129 129 59 59 Total Operational Budget Adjustments (3,484) - 752 752 - 239 239 Savings Previously Approved Inspiring Places (445) - - - - Aspiring Communities 686 - - - - A Council for the Future (35) - - - - Total Savings Previously Approved 206 - - - - - - Investments - Contractual/Unavoidable Inspiring Places 191 - - - - Aspiring Communities 1,852 - 878 878 - 480 480 A Council for the Future - - - - - - - Corporate Investment 17,562 - 10,417 10,417 - 8,794 8,794 Total Contractual / Unavoidable 19,605 - 11,295 11,295 - 9,274 9,274 Investments - National/Local Pressures Inspiring Places 732 - (76) (76) - - - Aspiring Communities 393 559 559 - 341 341 A Council for the Future 14 - - - - - - Total National / Local Pressures 1,139 - 483 483 - 341 341 North Ayrshire Council Revenue Budget 2023/24 Revenue Budget Summary Position 2024/25 2025/26
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Appendix 1 2023/24 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 2023/24 Revenue Budget Summary Position 2024/25 2025/26 New National Expenditure Requirements Inspiring Places 75 - - - - - - Aspiring Communities 2,384 - - - - - - A Council for the Future - - - - - - - Total National Expenditure Requirements 2,459 - - - - - - Total Expenditure Requirements (excl HSCP) 23,203 - 11,778 11,778 - 9,615 9,615 Health and Social Care Partnership HSCP Net Expenditure Requirements 1,866 - - - - - - New HSCP National Expenditure Requirements - Recurring 7,068 - - - - - - Total Health and Social Care Partnership 8,934 - - - - - - Total Expenditure Requirements 32,137 - 11,778 11,778 - 9,615 9,615 Additional Investment Reversal of Prior Year Contribution to Reserves (1,726) - - - - - New Investment - - - - - - Total Adjustments 27,133 - 12,530 12,530 - 9,854 9,854 Total Expenditure Requirement 407,793 - 418,687 418,687 - 416,415 416,415 (Surplus)/Deficit for Year 1,636 - 12,126 12,126 - 11,834 11,834 New Savings Proposed Inspiring Places (271) (8) - (8) - (200) (200) Aspiring Communities (1,171) (105) - (105) - - - A Council for the Future (194) (240) - (240) (252) - (252) Total Savings Proposed (1,636) (353) - (353) (252) (200) (452) Revised Expenditure Requirement 406,157 353 418,687 418,334 252 416,215 415,963 Revised (Surplus)/Deficit for Year if all Savings Proposals are Accepted - (353) 12,126 11,773 (252) 11,634 11,382 Net Contribution to the HSCP Expenditure Requirements 16,525 5,412 5,412 5,925 5,925 Proposed Savings (7,591) (5,412) (5,412) (5,925) (5,925) Net Adjustments to the Contribution to the HSCP 8,934 - - - -
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Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2023/24 2024/25 2025/26 £'s £'s £'s Inspiring Places Charging for Services, Alternative Funding Increased Employability Programme Funding SP-PL-22-06 Green 250,000 - - Charging for Services, Alternative Funding Additional Building Warrant Income SP-PL-23-10 Green (125,000) - 125,000 Charging for Services, Alternative Funding Increase Advertising Income (To fund Council motion approved 15/2/23) SP-PL-23-21 Green (100,000) - - Charging for Services, Alternative Funding Sub Total 25,000 - 125,000 Land, Property and Assets Regeneration - Annickbank SP-PL-21-14 Green (35,000) - - Land, Property and Assets BMS temperature reduction SP-PL-23-17 Amber (70,000) - - Land, Property and Assets Property Maintenance Budget review SP-PL-23-19 Amber (100,000) 45,000 55,000 Land, Property and Assets Flood Protection SP-PL-23-22 Red (30,000) - - Land, Property and Assets Play Facilities SP-PL-23-26 Green (50,000) 50,000 - Land, Property and Assets Sub Total (285,000) 95,000 55,000 Service Delivery Models Relocation of Homelessness Team SP-PL-20-26 Green (45,000) - - Service Delivery Models Review of Roads Revenue Budget SP-PL-22-17 Amber (35,000) (35,000) Service Delivery Models Review of income for temporary furnished accommodation SP-PL-22-08 Green - 100,000 - Service Delivery Models Review of Key Holding Arrangements SP-PL-23-03 Green (12,090) (36,270) - Service Delivery Models Reduce Ardrossan Hostel staffing levels SP-PL-23-05 Amber (50,000) Service Delivery Models Reduce Anti-Social Behaviour Team staffing SP-PL-23-06 Amber (20,897) - - Service Delivery Models Increase Homeless service turnover targets SP-PL-23-07 Green (50,000) 50,000 - Service Delivery Models Contaminated Land Funding SP-PL-23-11 Amber (31,025) - - Service Delivery Models Review Facilities Management staffing SP-PL-23-12 Green (40,290) - - Service Delivery Models Facilities Management turnover SP-PL-23-13 Green (51,986) - - Service Delivery Models Reduce janitorial washroom costs SP-PL-23-14 Green (9,440) - - Service Delivery Models Regeneration Revenue Plan Budget Realignment SP-PL-23-16 Green (50,000) - - Service Delivery Models Coastal Assets SP-PL-23-28 Green (30,000) - - Service Delivery Models Employability Services Review SP-PL-23-15 Amber (150,000) - - Service Delivery Models Sub Total (575,728) 78,730 - Total (835,728) 173,730 180,000 Aspiring Communities Children, Young People and Communities Review of Halls, Centres and Libraries SP-PL-22-04 Amber (38,255) (103,424) - Children, Young People and Communities Non-recurring Savings from Early Learning and Childcare SP-COM-23-05 Green (552,863) 552,863 Children, Young People and Communities Sub Total (591,118) 449,439 - Total (591,118) 449,439 - North Ayrshire Council Revenue Budget 2023/24 Revenue Budget Operational Budget Adjustments
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Appendix 2 Council Objective/Theme Operational Budget Adjustment Reference Category 2023/24 2024/25 2025/26 £'s £'s £'s North Ayrshire Council Revenue Budget 2023/24 Revenue Budget Operational Budget Adjustments A Council for the Future Other Contribution to Affordable Housing Reserve Green 48,000 57,000 59,000 Other Workforce Planning SP-OCI-22-01, SP- CEX-22-11 Green 36,601 - - Other HSCP Debt Repayment (£516,300 required to support Council Motion 15/2/2023) Green (1,486,311) - - Service Delivery Models Review non employee related budgets SP-CEX-23-01 Green (230,458) 71,619 - Service Delivery Models Workforce Reductions - Employee Services SP-CEX-23-02 Green (45,477) - - Service Delivery Models Workforce Reductions - OD Team SP-CEX-23-04 Green (80,812) - - Service Delivery Models Workforce Reductions - ICT SP-CEX-23-09 Green (110,366) - - Service Delivery Models Workforce Reductions - Customer Services SP-CEX-23-10 Green (100,275) - - Service Delivery Models Workforce Reductions - Policy, Performance & Elections SP-CEX-23-15 Green (11,603) - - Service Delivery Models Workforce Reductions - Communications SP-CEX-23-15 Green (8,223) - - Service Delivery Models Workforce Reductions - Information Governance SP-CEX-23-20 Green (18,248) - - Service Delivery Models Increase in level of Procurement Rebates SP-CEX-23-23 Green (50,000) - - Other Sub Total (2,057,172) 128,619 59,000 Total (2,057,172) 128,619 59,000 TOTAL OPERATIONAL BUDGET ADJUSTMENTS (3,484,018) 751,788 239,000
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Appendix 3 Category 2023/24 2024/25 2025/26 £'s £'s £'s Land, Property and Assets Introduction of Car Parking charges and Decriminalised Parking Enforcement (Now replaced by Council motion approved 15/2/23) SP-PL-20-03 Red (220,000) - - Land, Property and Assets Grounds Maintenance Review & Community Planting SP-PL-21-05 Green (30,000) - Land, Property and Assets Sub Total (250,000) - - Service Delivery Models Waste Resource Service Review SP-PL-20-09 Green (95,000) - - Service Delivery Models Sub Total (95,000) - - Transport and Travel Transformation Project - Council Transport SP-PL-20-01 Green (100,000) - - Transport and Travel Sub Total (100,000) - - Total (445,000) - - Children, Young People and Communities Review of the Learning Community Librarians across Educational Establishments SP-COM-22-07 Amber (10,500) Children, Young People and Communities Sub Total (10,500) - - Service Delivery Models Arran Outdoor Education Centre SP-COM-21-10 Amber (50,000) Service Delivery Models Review of Early Learning and Childcare service provision SP-COM-21-12a Green 746,538 Service Delivery Models Sub Total 696,538 - - Total 686,038 - - Land, Property and Assets New Ways of Working SP-OCI-21-06 Green (35,000) - Land, Property and Assets Sub Total (35,000) - - Total (35,000) - - North Ayrshire Council -206,038TOTAL SAVINGS PREVIOUSLY APPROVED Council Objective/Theme Saving Reference Revenue Budget Savings Already Approved Revenue Budget 2023/24 Inspiring Places Aspiring Communities A Council for the Future -
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Appendix 4 2023/24 2024/25 2025/26 £'s £'s £'s Charging for Services Shewalton Landfill Income Contractual/Unavoidable BID-PL-22-10 140,903 - - Land, Property and Assets Rates liability for prescribed public open spaces Contractual/Unavoidable BID-PL-23-16 50,000 - - Sub Total Contractual/Unavoidable 190,903 - - Land, Property and Assets Compliance Review of CCTV National/Local Pressures BID-PL-23-11 39,867 - - Land, Property and Assets Road Salt for Winter Maintenance Service National/Local Pressures BID-PL-23-16 75,766 (75,766) - Land, Property and Assets DPE with no parking charges Budget Pressure-Council Motion 15/2/2023 National/Local Pressures 616,300 - - Sub Total National/Local Pressures 731,933 (75,766) - Service Delivery Models Local Energy Strategy New National Expenditure Requirement 75,000 - - Sub Total New National Expenditure Requirements 75,000 - - Total 997,836 (75,766) - Land, Property and Assets PPP/DBFM annual indexation Contractual/Unavoidable BID-COM-21-01 1,678,556 804,444 404,993 Transport & Travel SPT Annual Price Revision Contractual/Unavoidable BID-PL-23-05 173,934 73,227 75,423 Sub Total Contractual/Unavoidable 1,852,490 877,671 480,416 Children, Young People and Communities Islands Officer National/Local Pressures BID-PL-23-27 - 5,767 60,196 Children, Young People and Communities Additional school running costs as a result of the capital programme National/Local Pressures BID-PL-21-01 & 23- 01 31,700 553,925 280,646 Transport & Travel Statutory Provision for Transport National/Local Pressures BID-PL-23-09 361,496 - - Sub Total National/Local Pressures 393,196 559,692 340,842 Children, Young People and Communities School Clothing Grants New National Expenditure Requirements 36,000 - - Children, Young People and Communities ELC Expansion New National Expenditure Requirements (1,198,000) - - Children, Young People and Communities Free School Meals Expansion New National Expenditure Requirements 2,272,000 - - Children, Young People and Communities Removal of Music Tuition Charges New National Expenditure Requirements 283,000 - - Children, Young People and Communities Removal of Curriculum Charges New National Expenditure Requirements 201,000 - - Children, Young People and Communities Pupil Equity Fund New National Expenditure Requirements (50,000) - - Children, Young People and Communities 1 + 2 Languages New National Expenditure Requirements (30,000) - - Children, Young People and Communities 21/22 SNCT Pay Award New National Expenditure Requirements 870,000 - - Sub Total New National Expenditure Requirements 2,384,000 - - Total 4,629,686 1,437,363 821,258 North Ayrshire Council Revenue Budget 2023/24 Revenue Expenditure Requirements Inspiring Places Aspiring Communities ReferenceCouncil Objective/Theme Investment Category
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Appendix 4 2023/24 2024/25 2025/26 £'s £'s £'s North Ayrshire Council Revenue Budget 2023/24 Revenue Expenditure Requirements ReferenceCouncil Objective/Theme Investment Category Service Delivery Models GIS and Analytics Team Resource National/Local Pressures BID-CEX-22-02 13,812 - - Sub Total National/Local Pressures 13,812 - - Total 13,812 - - Inflation Joint Board requisitions Contractual/Unavoidable 42,895 95,276 97,975 Inflation 22/23 Pay Award Addition Contractual/Unavoidable 5,831,113 - - Inflation Reversal of NI 1.25% Employer Increase Contractual/Unavoidable (1,179,001) - - Inflation Pay Award Contractual/Unavoidable 5,873,940 6,076,014 6,258,052 Inflation Pension Fund Auto Enrolment Contractual/Unavoidable 167,371 313,447 322,850 Inflation NDR Revaluation Contractual/Unavoidable 226,885 226,885 226,885 Inflation Corporate issues (energy, fuel, food, NDR) Contractual/Unavoidable 5,011,703 2,781,900 1,302,620 Sub Total 15,974,906 9,493,522 8,208,382 Other Loan charges Contractual/Unavoidable 1,587,001 923,000 586,000 Sub Total 1,587,001 923,000 586,000 Total 17,561,907 10,416,522 8,794,382 TOTAL REVENUE EXPENDITURE REQUIREMENTS 23,203,241 9,615,640 Council Wide Pressures A Council for the Future 11,778,119
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Appendix 5 2022/23 £ £ £ £ £ £ £ Children, Young People and Communities SP-PL-23-02 Cessation of Food For Life accreditation High Negative Amber 2,469,669 (53,923) Charging for Services, Alternative Funding SP-PL-23-08 Rent increases for Temporary furnished flats Low Negative Amber 4,305,840 (160,000) Land, Property and Assets SP-PL-23-20 Office rationalisation None Amber (200,000) Children, Young People and Communities SP-PL-23-25 Christmas lights Low Negative Amber 38,000 (35,000) Service Delivery Models SP-PL-23-29 Cease free Food Waste Liners Low Negative Amber 124,150 (22,500) (7,500) Total (271,423) - - (7,500) - - (200,000) Service Delivery SP-COM-23-23 Service Re design - Locality Hubs High Negative Amber 148,524 (40,000) Children, Young People and Communities SP-COM-23-02 Review Early Learning and Childcare Staffing Entitlements High Negative Amber 13,594,246 (129,846) (5.10) (81,154) Children, Young People and Communities SP-COM-23-03 Service Redesign of Early Learning and Childcare HQ Support Team Low Negative Green 1,259,007 (462,475) (10.40) Children, Young People and Communities SP-COM-23-04 Closure of Kilwinning Early Years Centre Low Negative Green 522,434 (38,769) (1.00) (24,231) Children, Young People and Communities SP-COM-23-07 Replace Cost of the School Day Budget with a new Early Intervention Fund to support the Child Poverty and Cost of Living Board None Green 500,000 (500,000) Total (1,171,090) (16.50) - (105,385) - - - Other Fees & Charges Inflation Low Negative Green (6,745,426) (193,752) - (240,325) (252,342) Total (193,752) - - (240,325) - (252,342) - A Council for the Future Consequential Savings New Saving Consequential Savings Inspiring Places Aspiring Communities New Saving North Ayrshire Council Revenue Budget 2023/24 Revenue Budget Savings to be Approved Council Objective / Theme Savings Proposal Community Impact Delivery Risk 2023/24 2024/25 2025/26 Current Budget Proposed Saving Workforce implications Reference (252,342) (200,000)TOTAL SAVINGS TO BE APPROVED (1,636,265) (16.50) (353,210) -
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North Ayshire Council Fees & Charges for 2023-24 to 2025-26 5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Chief Executives Legal - Licensing Raymond Lynch Amendment (due to Licence Partnership) £126.00 £132.00 £138.60 £145.53 5.0% Chief Executives Legal - Licensing Raymond Lynch Amendment (consent to Material Change) £35.00 £37.00 £39.00 £41.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Indoor Sports Entertainment Licence (when another NAC Licence is held) £171.00 £180.00 £189.00 £198.45 5.0% Chief Executives Legal - Licensing Raymond Lynch Indoor Sports Entertainment Licence (when no other NAC Licences are held) £341.00 £358.00 £375.90 £394.70 5.0% Chief Executives Legal - Licensing Raymond Lynch Public Entertainment Licence (Commercial Premises with Fairground) £398.00 £418.00 £438.90 £460.85 5.0% Chief Executives Legal - Licensing Raymond Lynch Public Entertainment Licence - Full Licence (maximum duration of 3 years, and renewable) £364.00 £382.00 £401.10 £421.16 5.0% Chief Executives Legal - Licensing Raymond Lynch Public Entertainment Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) £323.00 £339.00 £355.95 £373.75 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to sell pets (Activity A) £199.00 £209.00 £219.00 £230.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to rehome animals (Activity B) £199.00 £209.00 £219.00 £230.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - To operate an "Animal welfare Establishment" (Activity C) If licence holder is OSCR registered no fee £0.00 £0.00 £0.00 £0.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Grant (one year renewable) £477.00 £501.00 £526.00 £552.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed puppies (Activity D) Renewal (one year) £210.00 £221.00 £232.00 £244.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Grant (one year renewable) £477.00 £501.00 £526.00 £552.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed kittens (Activity E) Renewal (one year) £210.00 £221.00 £232.00 £244.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Grant (one year renewable) £477.00 £501.00 £526.00 £552.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Activity Licence - to breed rabbits (Activity F) Renewal (one year) £210.00 £221.00 £232.00 £244.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (1 to 10 Animals) £85.00 £89.00 £93.45 £98.12 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (11 to 20 Animals) £113.00 £119.00 £124.95 £131.20 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (21 to 30 Animals) £148.00 £155.00 £162.75 £170.89 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (31 to 50 Animals) £216.00 £227.00 £238.35 £250.27 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (51 to 70 Animals) £278.00 £292.00 £306.60 £321.93 5.0% Chief Executives Legal - Licensing Raymond Lynch Animal Boarding Licence (Over 70 Animals) £352.00 £370.00 £388.50 £407.93 5.0% Chief Executives Legal - Licensing Raymond Lynch Registration - Performing Animals (Regulation) Act 1925 £50.00 £53.00 £55.65 £58.43 5.0% Chief Executives Legal - Licensing Raymond Lynch Booking Office (with public access) £341.00 £358.00 £375.90 £394.70 5.0% Chief Executives Legal - Licensing Raymond Lynch Booking Office (without public access) £228.00 £239.00 £250.95 £263.50 5.0% Chief Executives Legal - Licensing Raymond Lynch Caravan Sites New system (relevant Permanenet sites - Residential sites) / Old system (Holiday and touring sites) - no fee £647.00 £679.00 £713.00 £749.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for one year £278.00 £292.00 £306.60 £321.93 5.0% Chief Executives Legal - Licensing Raymond Lynch Cinema Licence - grant or renewal for under a year - per month (total not to exceed the one year fee) £93.00 £98.00 £102.90 £108.05 5.0% Chief Executives Legal - Licensing Raymond Lynch Cinema Licence - Transfer £56.00 £59.00 £61.95 £65.05 5.0% Chief Executives Legal - Licensing Raymond Lynch Dangerous Wild Animals - New & Renewal (maximum duration of 12 months, and renewable) £301.00 £316.00 £331.80 £348.39 5.0% Chief Executives Legal - Licensing Raymond Lynch Duplicate Licence £35.00 £37.00 £38.85 £40.79 5.0% Chief Executives Legal - Licensing Raymond Lynch Knife Dealers Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) £341.00 £358.00 £375.90 £394.70 5.0% Chief Executives Legal - Licensing Raymond Lynch Late Hours Catering Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) £181.00 £190.00 £199.50 £209.48 5.0% Chief Executives Legal - Licensing Raymond Lynch Market Operators Licence £386.00 £405.00 £425.25 £446.51 5.0% Chief Executives Legal - Licensing Raymond Lynch Metal Dealers Licence (Premises & Itinerant) £119.00 £125.00 £131.25 £137.81 5.0% Chief Executives Legal - Licensing Raymond Lynch Registration to sell non medical poisons (new) £25.00 £26.00 £27.30 £28.67 5.0% Chief Executives Legal - Licensing Raymond Lynch Registration to sell non medical poisons (retention) £13.00 £14.00 £14.70 £15.44 5.0% Chief Executives Legal - Licensing Raymond Lynch Second Hand Dealers Licence - New (Full - maximum duration of 3 years, and renewable) £239.00 £251.00 £264.00 £277.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Second Hand Dealers Licence - Already Licenced (Full - maximum duration of 3 years, and renewable) £126.00 £132.00 £138.60 £145.53 5.0% Chief Executives Legal - Licensing Raymond Lynch Sex Shop or Sexual Entertainment Venue Licence - New & Renewal (Full - maximum duration of 3 years, and renewable) £2,027.00 £2,128.00 £2,234.40 £2,346.12 5.0% Chief Executives Legal - Licensing Raymond Lynch Skin Piercing or Tattooing Licence (with Premises) £358.00 £376.00 £394.80 £414.54 5.0% Chief Executives Legal - Licensing Raymond Lynch Skin Piercing or Tattooing Licence (without Premises) £301.00 £316.00 £331.80 £348.39 5.0% Chief Executives Legal - Licensing Raymond Lynch Street Trader Employee Licence - Full licence (maximum duration of 3 years, and renewable) £136.00 £143.00 £150.15 £157.66 5.0% Chief Executives Legal - Licensing Raymond Lynch Street Trader Employee Licence - Temporary Licence (maximum duration of 3 years, and renewable) £103.00 £108.00 £113.40 £119.07 5.0% Chief Executives Legal - Licensing Raymond Lynch Street Trader Operator - Substitute Vehicle £119.00 £125.00 £131.25 £137.81 5.0% Chief Executives Legal - Licensing Raymond Lynch Street Trader Operator Licence - Full Licence (maximum duration of 3 years, and renewable) £273.00 £287.00 £301.35 £316.42 5.0% Chief Executives Legal - Licensing Raymond Lynch Street Trader Operator Licence - Temporary Licence (maximum duration of 6 weeks, and not renewable) £187.00 £196.00 £205.80 £216.09 5.0% Chief Executives Legal - Licensing Raymond Lynch Zoo Licence (New - maximum duration of 4 years, and renewable. Vet inspections are charged in additiion) £301.00 £316.00 £331.80 £348.39 5.0% Chief Executives Legal - Licensing Raymond Lynch Zoo Licence (Renewal - maximum duration of 6 years, and renewable. Vet inspections are charged in additiion) £301.00 £316.00 £331.80 £348.39 5.0% Chief Executives Legal - Licensing Raymond Lynch Venison Dealer £126.00 £132.00 £138.60 £145.53 5.0% Chief Executives Legal - Licensing Raymond Lynch Venison Employee / Agent £68.00 £71.00 £74.55 £78.28 5.0% Chief Executives Legal - Licensing Raymond Lynch Game Dealers £5.00 £5.00 £5.25 £5.51 5.0% Chief Executives Legal - Licensing Raymond Lynch Poisons alteration £6.00 £6.00 £6.30 £6.62 5.0% Chief Executives Legal - Licensing Raymond Lynch Riding Establishment Licence (1 year, New & Renewal) £477.00 £501.00 £526.05 £552.35 5.0% Chief Executives Legal - Licensing Raymond Lynch Riding Establishment Licence (One year, If already licenced) £358.00 £376.00 £394.80 £414.54 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Door Sign £17.00 £18.00 £18.90 £19.85 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Licence resulting from change of address £14.00 £15.00 £15.75 £16.54 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Plate £34.00 £36.00 £37.80 £39.69 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Tariff Card £14.00 £15.00 £15.75 £16.54 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Taxi / Private Hire Car Driver Badge £19.00 £20.00 £21.00 £22.05 5.0% Chief Executives Legal - Licensing Raymond Lynch Replacement Window Stickers £19.00 £20.00 £21.00 £22.05 5.0% Chief Executives Legal - Licensing Raymond Lynch Substitution of Vehicle (Taxi or Private Hire Car) £212.00 £223.00 £234.15 £245.86 5.0% Chief Executives Legal - Licensing Raymond Lynch Taxi Driver's Licence - Full Licence (1 year, and renewable) £85.00 £89.00 £93.45 £98.12 5.0% Chief Executives Legal - Licensing Raymond Lynch Taxi Driver's Licence - Full Licence (maximum duration of 3 years, and renewable) £199.00 £209.00 £219.45 £230.42 5.0% Chief Executives Legal - Licensing Raymond Lynch Private Hire Car Driver Licence - Full licence (maximum duration of 3 years, and renewable) £199.00 £209.00 £219.45 £230.42 5.0% Chief Executives Legal - Licensing Raymond Lynch Private Hire Car Licence (Operator) - Full Licence (1 year, and renewable) £352.00 £370.00 £388.50 £407.93 5.0% Chief Executives Legal - Licensing Raymond Lynch Private Hire Car Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) £590.00 £620.00 £651.00 £683.55 5.0% Chief Executives Legal - Licensing Raymond Lynch Taxi Licence (1 year) £381.00 £400.00 £420.00 £441.00 5.0% Chief Executives Legal - Licensing Raymond Lynch Taxi Licence (Operator) - Full Licence (maximum duration of 3 years, and renewable) £658.00 £691.00 £725.55 £761.83 5.0% Chief Executives Legal - Licensing Raymond Lynch Variation of a Licence £58.00 £61.00 £64.05 £67.25 5.0% Chief Executives Legal - Licensing Raymond Lynch Private Hire Car Driver's Licence - Full Licence (1 yr, and renewable) £85.00 £89.00 £93.45 £98.12 5.0% Chief Executives Legal - Licensing Raymond Lynch Inspection of Vehicle (Taxi or Private Hire Car) £88.00 £92.00 £96.60 £101.43 5.0% Chief Executives Legal - Licensing Raymond Lynch Re-inspection of Vehicle (Taxi or Private Hire Car) £47.00 £49.00 £51.45 £54.02 5.0% Chief Executives Legal - Licensing Raymond Lynch Re-seal of Taximeter £23.00 £24.00 £25.20 £26.46 5.0%
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5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Chief Executives Legal - Licensing Raymond Lynch Civic Government (Scotland) Act 1982 - Temporary Licence (duration specified in Licence, maximum 6 weeks, and not renewable) (unless specifically mentioned in this table) £171.00 £180.00 £189.00 £198.45 5.0% Chief Executives Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (New) £954.00 £1,002.00 £1,052.10 £1,104.71 5.0% Chief Executives Legal - Licensing Raymond Lynch House in Multiple Occupation Licence (Already Licenced) £716.00 £752.00 £789.60 £829.08 5.0% Chief Executives Legal - Licensing Raymond Lynch Landlord Registration - Principal £68.00 £68.00 £68.00 £68.00 0.0% Chief Executives Legal - Licensing Raymond Lynch Landlord Registration - Property £16.00 £16.00 £16.00 £16.00 0.0% Chief Executives Legal - Licensing Raymond Lynch Landlord Registration - Late Application £137.00 £137.00 £137.00 £137.00 0.0% Chief Executives Registration Services Elaine Nixon Civil Marriages / Partnerships at Registration Office outwith office hours £488.00 £504.65 £529.88 £556.37 5.0% Chief Executives Registration Services Elaine Nixon Civil Marriages /l Partnerships at Registration Office during office hours £308.00 £315.65 £331.43 £348.00 5.0% Chief Executives Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar during office hours £475.00 £491.00 £515.55 £541.33 5.0% Chief Executives Registration Services Elaine Nixon All Ceremonies at approved venues - fee for attendance of a Registrar outwith office hours £534.00 £552.95 £580.60 £609.63 5.0% Chief Executives Registration Services Elaine Nixon Guest Supplement: during office hours when more than 4 guests attend a marriage/civil partnership at Registration offices £153.00 £160.65 £168.68 £177.11 5.0% Chief Executives Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices during office hours £290.00 £304.50 £319.73 £335.72 5.0% Chief Executives Registration Services Elaine Nixon Naming & Renewal of Vows Ceremonies conducted at Registration Offices outwith office hours £348.00 £365.40 £383.67 £402.85 5.0% Chief Executives Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices outwith office hours £626.00 £649.55 £682.03 £716.13 5.0% Chief Executives Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues outwith office hours £696.00 £723.05 £759.20 £797.16 5.0% Chief Executives Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Approved Venues during office hours £609.00 £631.70 £663.29 £696.45 5.0% Chief Executives Registration Services Elaine Nixon Guest supplement: during office hours when more than 4 guests attend a Civil Marriage/Partnership & Naming Ceremony at Registration Offices £394.00 £413.70 £434.39 £456.11 5.0% Chief Executives Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours £139.00 £145.95 £153.25 £160.91 5.0% Chief Executives Registration Services Elaine Nixon Private Citizenship Ceremony, Registration Office, Office Hours, plus Guest Supplement for more than 4 Guests £255.00 £267.75 £281.14 £295.20 5.0% Chief Executives Registration Services Elaine Nixon Civil Marriage/Partnership & Naming Ceremony booked together and conducted at Registration Offices during office hours £549.00 £568.70 £597.14 £627.00 5.0% Health & Social Care All Eleanor Currie Maximum Weekly Non-Residential Charge £92.00 £96.60 £101.43 £106.50 5.0% Health & Social Care Adults Eleanor Currie Care at Home Adults £15.99 £16.79 £17.63 £18.51 5.0% Health & Social Care Adults Eleanor Currie Day Care (purchased and provided) £14.28 £14.99 £15.74 £16.53 5.0% Health & Social Care Adults Eleanor Currie Day Care (charges to Other Las) £231.53 £243.11 £255.27 £268.03 5.0% Health & Social Care Adults and Older People Eleanor Currie Guest Room Charges at Sheltered Housing Accommodations £5.25 £5.51 £5.79 £6.08 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - mainland £5.07 £5.32 £5.59 £5.87 5.0% Health & Social Care Adults and Older People Eleanor Currie Community Alarms service - Arran £2.48 £2.60 £2.73 £2.87 5.0% Health & Social Care Adults and Older People Eleanor Currie Meals on Wheels £3.20 £3.36 £3.53 £3.71 5.0% Health & Social Care Older People Eleanor Currie Care at Home Older People per hour £15.99 £16.79 £17.63 £18.51 5.0% Health & Social Care Older People Eleanor Currie Day Care (purchased and provided) Older People £14.28 £14.99 £15.74 £16.53 5.0% Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 16-24 £66.25 £69.56 £73.04 £76.69 5.0% This charge depends on the 23/24 Personal Allowance rate which will not be known until early March. Health & Social Care Adults Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 25 - 64 £82.50 £86.63 £90.96 £95.51 5.0% This charge depends on the 23/24 Personal Allowance rate which will not be known until early March. Health & Social Care Older People Eleanor Currie Respite (for an individual's care need rather than to give the carer a break) Age 65+ £151.60 £159.18 £167.14 £175.50 5.0% This charge depends on the 23/24 Personal Allowance rate which will not be known until early March. Health & Social Care Adults Eleanor Currie Sleepover £12.55 £13.18 £13.84 £14.53 5.0% Health & Social Care Adults and Older People Eleanor Currie Trindlemoss House - permanent placement £1,080.00 £1,134.00 £1,190.70 £1,250.24 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent residential placement £1,080.00 £1,134.00 £1,190.70 £1,250.24 5.0% Health & Social Care Adults and Older People Eleanor Currie Montrose House - permanent nursing placement £1,250.00 £1,312.50 £1,378.13 £1,447.04 5.0% Health & Social Care Adults and Older People Eleanor Currie Blue Badge (charge for a three year period) £20.00 £20.00 £20.00 £20.00 0.0% Health & Social Care Adults and Older People Eleanor Currie Sleepover £12.55 £13.18 £13.84 £14.53 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Personal Assistants £13.35 £14.02 £14.72 £15.46 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Agency Rates £15.99 £16.79 £17.63 £18.51 5.0% Health & Social Care Adults and Older People Eleanor Currie Direct Payments - Sleepovers £12.46 £13.08 £13.73 £14.42 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hire of table linen £6.20 £6.50 £6.83 £7.17 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hire of twinkle curtain £78.20 £82.10 £86.21 £90.52 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hire of Red Carpet £38.80 £40.75 £42.79 £44.93 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Store Requests, hires and deliveries £33.45 £35.10 £36.86 £38.70 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Stores hire of tables go pack £5.75 £6.05 £6.35 £6.67 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Stores hire of tables round £11.15 £11.70 £12.29 £12.90 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Party Package Civic Centre £164.00 £172.20 £180.81 £189.85 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Wedding packages - Ceremony and Reception £1,031.34 £1,082.90 £1,137.05 £1,193.90 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Wedding packages - Reception only £739.80 £776.80 £815.64 £856.42 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Holidays 3 days/2 nights (4 people) £592.00 £622.00 £653.10 £685.76 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Holidays 5 days/4 nights (4 people) £1,176.00 £1,235.00 £1,296.75 £1,361.59 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Bed and breakfast (adult) £41.00 £43.00 £45.15 £47.41 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Dinner, bed and breakfast (adult) £52.00 £55.00 £57.75 £60.64 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Half day activity (adult) £53.00 £56.00 £58.80 £61.74 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Half day activity (child) £37.00 £39.00 £40.95 £43.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Full day activity (adult) £106.00 £111.00 £116.55 £122.38 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Full day activity (child) £74.00 £78.00 £81.90 £86.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial large classroom £37.00 £39.00 £40.95 £43.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function large classroom £22.00 £23.00 £24.15 £25.36 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC large classroom £20.00 £21.00 £22.05 £23.15 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire general meeting large classroom £12.00 £13.00 £13.65 £14.33 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare large classroom £7.00 £7.00 £7.35 £7.72 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity large classroom £5.00 £5.00 £5.25 £5.51 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Commercial small chartroom £19.00 £20.00 £21.00 £22.05 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Family Function small chartroom £11.00 £12.00 £12.60 £13.23 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire NAC small chartroom £10.00 £11.00 £11.55 £12.13 5.0%
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5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire genral meeting small chartroom £6.00 £6.00 £6.30 £6.62 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Childcare small chartroom £3.00 £3.00 £3.15 £3.31 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Room hire Disabled/charity small chartroom £2.00 £2.00 £2.10 £2.21 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Instructor day rate £220.00 £231.00 £243.00 £255.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 5 days/4 nights (per person) £208.00 £218.00 £228.90 £240.35 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 5 days/4 nights (per person) Accompanying Staff £104.00 £109.00 £114.00 £120.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 5 days/4 nights (per person) £418.00 £439.00 £460.95 £484.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 5 days/4 nights (per person) Accompanying staff £209.00 £219.00 £230.00 £242.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 4 days/3 nights (per person) £167.00 £175.00 £184.00 £193.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 4 days/3 nights (per person) Accompanying staff £84.00 £88.00 £92.00 £97.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) £110.00 £116.00 £121.80 £127.89 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell NAC School Group 3 days/2 nights (per person) Accompanying staff £55.00 £58.00 £61.00 £64.00 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 3 days/2 nights (per person) £220.00 £231.00 £242.55 £254.68 5.0% Communities Connected Communities (Arran Outdoor) Angela Morrell Other school Group 3 days/2 nights (per person) accompanying staff £110.00 £116.00 £122.00 £128.00 5.0% Communities Connected Communities (Arts) Lesley Forsyth Studio 1 - Commercial £26.00 £27.00 £28.35 £29.77 5.0% Communities Connected Communities (Arts) Lesley Forsyth Studio 1 - Non-Commercial £18.00 £19.00 £19.95 £20.95 5.0% Communities Connected Communities (Arts) Lesley Forsyth Studio 2 - Commercial £19.00 £20.00 £21.00 £22.05 5.0% Communities Connected Communities (Arts) Lesley Forsyth Studio 2 - Non-Commercial £7.25 £8.00 £8.40 £8.82 5.0% Communities Connected Communities (Arts) Lesley Forsyth Theatre Hire - Commercial £71.00 £75.00 £78.75 £82.69 5.0% Communities Connected Communities (Arts) Lesley Forsyth Theatre Hire - Non-Commercial £42.00 £44.00 £46.20 £48.51 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - SMALL ROOM £21.40 £22.50 £23.63 £24.81 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 1 user (eg Commercial Activities) - LARGE ROOM £43.25 £45.50 £47.78 £50.17 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - SMALL ROOM £12.65 £13.30 £13.97 £14.67 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 2 user (eg Family Functions) - LARGE ROOM £25.30 £26.60 £27.93 £29.33 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - SMALL ROOM £7.00 £7.35 £7.72 £8.11 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 3 user (eg Agency Letting) - LARGE ROOM £14.00 £14.70 £15.44 £16.21 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - SMALL ROOM £3.30 £3.30 £3.47 £3.64 0.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 4 user (eg Pre 5 groups) - LARGE ROOM £6.45 £6.45 £6.77 £7.11 0.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled org's) - SMALL ROOM £3.10 £3.25 £3.41 £3.58 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Hall lets, Letting Commission and School Letting - Category 5 user (eg Disabled Org's) - LARGE ROOM £6.10 £6.40 £6.72 £7.06 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Astro Pitch Youth £14.40 £15.10 £15.86 £16.65 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Astro Pitch Adult £21.60 £22.70 £23.84 £25.03 5.0% Communities Connected Communities (Community Facilities) Donna Morrison Stores hire Chairs (per item charge) £0.00 £1.20 £1.26 £1.32 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Campsite £9.00 £10.00 £10.50 £11.03 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Events Fields £111.00 £117.00 £122.85 £128.99 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Campsite Field £67.00 £70.00 £73.50 £77.18 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Visitor Facility Block - Full Day £75.00 £79.00 £82.95 £87.10 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Visitor Facility Block - Half Day £37.50 £39.50 £41.48 £43.55 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Portacabin Toilets £19.00 £20.00 £21.00 £22.05 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - NAC Group / School £14.00 £14.70 £15.44 £16.21 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Non Commercial £25.30 £26.60 £27.93 £29.33 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Racquet Hall - Commercial £43.25 £45.50 £47.78 £50.17 5.0% Communities Connected Communities (Country Parks) Lesley Forsyth Ranger Service - All Other Groups £30.00 £32.00 £33.60 £35.28 5.0% Place Economic Growth (Planning Services) Jim Miller Planning Search fees £101.00 £106.05 £111.35 £116.92 5.0% Place Economic Growth (Planning Services) Jim Miller Section 50 Certificates £107.40 £112.77 £118.41 £124.33 5.0% Place Economic Growth (Planning Services) Jim Miller Press Adverts Arran £92.00 £96.60 £101.43 £106.50 5.0% Place Economic Growth (Planning Services) Jim Miller Press Adverts Mainland £203.00 £213.15 £223.81 £235.00 5.0% Place Economic Growth (Planning Services) Jim Miller All Planning Application fees: Place Economic Growth (Planning Services) Jim Miller Operations: Place Economic Growth (Planning Services) Jim Miller eg Construction of buildings - planning permission in principle £600.00 £600.00 £600.00 £600.00 0.0% Place Economic Growth (Planning Services) Jim Miller eg The erection of buildings - planning permission in principle £600.00 £600.00 £600.00 £600.00 0.0% Place Economic Growth (Planning Services) Jim Miller eg The erection of buildings - where the area of gross floor space to be created does not exceed 40 sq metres £300.00 £300.00 £300.00 £300.00 0.0% Place Economic Growth (Planning Services) Jim Miller Uses of land: Place Economic Growth (Planning Services) Jim Miller eg The change of use of a building £600.00 £600.00 £600.00 £600.00 0.0% Place Economic Growth (Transportation) Claire Fitzsimmons Construction Consent Amendments £365.00 £383.25 £402.41 £422.53 5.0% Place Economic Growth (Transportation) Claire Fitzsimmons Supply of Traffic Count data £200.85 £210.89 £221.43 £232.50 5.0% Communities 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 £0.00 £20.00 £21.00 £22.05 5.0% Communities Libraries Lesley Forsyth Magnifying Sheets £2.00 £2.10 £2.21 £2.32 5.0% Communities Libraries Lesley Forsyth Tea/Coffee £1.20 £1.30 £1.37 £1.44 5.0% Communities Libraries Lesley Forsyth Street Plans £2.90 £3.00 £3.15 £3.31 5.0% Communities Libraries Lesley Forsyth Lost and Damaged Audio £0.00 £0.00 £0.00 £0.00 5.0% Communities Libraries Lesley Forsyth Book Sales (NAC Stock) £0.00 £0.00 £0.00 £0.00 5.0% Communities Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 single-sided £0.10 £0.10 £0.11 £0.12 5.0% Communities Libraries Lesley Forsyth Black and White Photocopying/Printing A4 or A3 double-sided £0.20 £0.20 £0.21 £0.22 5.0% Communities Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 single-sided £0.35 £0.40 £0.42 £0.44 5.0% Communities Libraries Lesley Forsyth Colour Photocopying/Printing A4 or A3 double-sided £0.70 £0.80 £0.84 £0.88 5.0% Communities Libraries Lesley Forsyth DVD Lending Service - DVD's per Week hire £1.75 £1.80 £1.89 £1.98 5.0% Communities Libraries Lesley Forsyth DVD Lending Service - Day ones (New releases) 2 nights hire £2.00 £2.10 £2.21 £2.32 5.0% Communities Libraries Lesley Forsyth Audio Charges - CD £0.30 £0.30 £0.32 £0.34 5.0% Communities Libraries Lesley Forsyth Room Hire - Category 1 user (eg Commercial Activities) - SMALL ROOM £21.40 £22.50 £23.63 £24.81 5.0% Communities Libraries Lesley Forsyth Room Hire - Category 2 user (eg Family Functions) - SMALL ROOM £12.65 £13.30 £13.97 £14.67 5.0% Communities Libraries Lesley Forsyth Room Hire - Category 3 user (eg Agency Letting) - SMALL ROOM £7.00 £7.35 £7.72 £8.11 5.0% Communities Libraries Lesley Forsyth Room Hire - Category 4 user (eg Pre 5 groups) - SMALL ROOM £3.30 £3.30 £3.47 £3.64 0.0% Communities Libraries Lesley Forsyth Room Hire - Category 5 user (eg Disabled org's) - SMALL ROOM £3.10 £3.25 £3.41 £3.58 5.0% Place Energy and Sustainablility Agnes Piatek-Badnerek Electric Vehicle Charging Point - Destination/Kwh £0.19 £0.19 £0.19 £0.19 0.0%
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5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Place Energy and Sustainablility Agnes Piatek-Badnerek Electric Vehicle Charging Point - Journey/Kwh £0.30 £0.30 £0.30 £0.30 0.0% Place Protective Services (Building Standards) Scott McKenzie Clearance Certificates £235.10 £246.86 £259.20 £272.16 5.0% Place Protective Services (Building Standards) Scott McKenzie Searches £101.00 £106.05 £111.35 £116.92 5.0% Place Protective Services (Building Standards) Scott McKenzie Section 50 Certificates £125.00 £131.25 £137.81 £144.70 5.0% Place Protective Services (Building Standards) Scott McKenzie Section 89 Certificates £408.80 £429.24 £450.70 £473.24 5.0% Place Protective Services (Environmental Health) Scott McKenzie Bacteriological Swimming Pool Sampling £51.00 £53.55 £56.23 £59.04 5.0% Place Protective Services (Environmental Health) Scott McKenzie Legionelia Swimming Pool Sampling £95.00 £99.75 £104.74 £109.98 5.0% Place Protective Services (Environmental Health) Scott McKenzie Food Hygiene Training Delegate Charge £29.00 £30.45 £31.97 £33.57 5.0% Place Protective Services (Environmental Health) Scott McKenzie Chemical Swimming Pool Sampling £70.00 £73.50 £77.18 £81.04 5.0% Place Protective Services (Environmental Health) Scott McKenzie Pest Control - Fumigations/Sprays for heavy infestations e.g. bedbugs, fleas includes survey and revisit. £77.00 £80.90 £84.95 £89.20 5.0% Place Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Insects (Domestic) £50.00 £52.50 £55.13 £57.89 5.0% Place Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Insects (Commercial) £77.00 £80.90 £84.95 £89.20 5.0% Place Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Rats/Mice/Squirrels (Domestic) includes up to 3 visits. £77.00 £80.90 £84.95 £89.20 5.0% Place Protective Services (Environmental Health) Scott McKenzie Pest Control Charge - Wasp Nests/Bees £50.00 £52.50 £55.13 £57.89 5.0% Place Protective Services (Environmental Health) Scott McKenzie Section 50 Certificates £125.00 £131.25 £137.81 £144.70 5.0% Place Protective Services (Environmental Health) Scott McKenzie Certificate of Compliance (not required as part of licence application) £100.00 £105.00 £110.25 £115.76 5.0% Place Protective Services (Environmental Health) Scott McKenzie Health Certificate for export to China £36.00 £37.80 £39.69 £41.67 5.0% Place Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - first meter tested £159.00 £166.95 £175.30 £184.07 5.0% Place Protective Services (Trading Standards) Scott McKenzie Liquid fuel measuring instruments - each additional meter tested during same visit £98.00 £102.90 £108.05 £113.45 5.0% Place Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - one officer on site (per hour) £86.00 £90.30 £94.82 £99.56 5.0% Place Protective Services (Trading Standards) Scott McKenzie All other weighing and measuring equipment - two or more officers on site (per hour) £138.00 £144.90 £152.15 £159.76 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Interment of Eighteen and Over £806.00 £846.00 £888.30 £932.72 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Purchase of Exclusive Right of Burial (New Lair) £859.00 £902.00 £947.10 £994.46 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Purchase of Exclusive Right of Burial (Woodland Area) £859.00 £902.00 £947.10 £994.46 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Interment of Cremated Remains (Aged 18 and over) £228.00 £239.00 £250.95 £263.50 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Memorial Foundation £176.00 £185.00 £194.25 £203.96 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Dis-interments £970.00 £1,019.00 £1,069.95 £1,123.45 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Interment in common ground £252.00 £265.00 £278.25 £292.16 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Purchase of Exclusive Right of Burial - Cremated Remains Only (New Lair) £471.00 £495.00 £519.75 £545.74 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Purchase of Exclusive Right of Burial - Cremated Remains Only in Garden of Remembrance (New Lair) £471.00 £495.00 £519.75 £545.74 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Interment of Eighteen and Over (Saturdays and Public Holidays) £1,209.00 £1,269.00 £1,332.45 £1,399.07 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Transfer of Title Deeds/Duplicate Title Deeds £21.00 £22.00 £23.10 £24.26 5.0% Place Bereavement Service Wallace Turpie/ David Mackay Memorial permit £44.00 £46.00 £48.30 £50.72 5.0% School Meals FM Carolyn Hope Secondary School meals £2.05 £2.05 £2.15 £2.26 0.0% School Meals FM Carolyn Hope Primary School meals £2.05 £2.05 £2.15 £2.26 0.0% Place Largs Car Park Wallace Turpie/ David Mackay Car park Charges - up to 1 hour £1.00 £1.00 £1.00 £1.00 0.0% Place Largs Car Park Wallace Turpie/ David Mackay Car park Charges - over 1 hour up to 3 hours £3.00 £3.00 £3.00 £3.00 0.0% Place Largs Car Park David Hammond Car park Charges - over 3 hours £5.00 £5.00 £5.00 £5.00 0.0% Place Streetscene Services Wallace Turpie/ David Mackay Abandoned Trolley Charge £33.00 £35.00 £36.75 £38.59 5.0% Place Streetscene Services Wallace Turpie/ David Mackay Grass Cutting Scheme £70.00 £74.00 £77.70 £81.59 5.0% Place Transport Services Gordon Mitchell Car Inspection £30.00 £31.50 £33.08 £34.73 5.0% Place Transport Services Gordon Mitchell MOT Class 4 £54.85 £54.85 £54.85 £54.85 0.0% Place Transport Services Gordon Mitchell MOT Class 5 £59.55 £59.55 £59.55 £59.55 0.0% Place Transport Services Gordon Mitchell MOT Class 7 £58.60 £58.60 £58.60 £58.60 0.0% Place Transport Services Gordon Mitchell Tachograph Calibration £58.00 £60.90 £63.95 £67.15 5.0% Place Transport Services Gordon Mitchell Tachograph 2 year Inspection £40.00 £42.00 £44.10 £46.31 5.0% Place Transport Services Gordon Mitchell Tachograph 6 year Inspection £58.00 £60.90 £63.95 £67.15 5.0% Place Transport Services Gordon Mitchell Per hire charge for transport hires to external groups. £23.00 £24.15 £25.36 £26.63 5.0% Place Roads Campbell Dempster Section 56 Roads Opening Permit Vehicle Access Crossing £74.00 £78.00 £81.90 £86.00 5.0% Place Roads Campbell Dempster Section 56 Road Opening Permit Other works involving excavation in the public road £208.00 £218.00 £228.90 £240.35 5.0% Place Roads Campbell Dempster Section 56 Road Opening Permit Other works involving excavation in the public road. Duration charge for additional week.£98.00 £103.00 £108.15 £113.56 5.0% Place Roads Campbell Dempster Section 58 Road Occupation Permits Builders Materials - for up to 4 weeks £86.00 £90.00 £94.50 £99.23 5.0% Place Roads Campbell Dempster Section 58 Road Occupation Permits Cranes - for up to 4 weeks £86.00 £90.00 £94.50 £99.23 5.0% Place Roads Campbell Dempster Section 58 Road Occupation Permits Scaffolding - for up to 4 weeks £86.00 £90.00 £94.50 £99.23 5.0% Place Roads Campbell Dempster Section 85 Skip Permits - for up to 4 weeks £51.00 £54.00 £56.70 £59.54 5.0% Place Roads Campbell Dempster Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. £122.00 £128.00 £134.40 £141.12 5.0%
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5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Place Roads Campbell Dempster Temporary Traffic Signal Permit (three way or more only). This would be in addition to Section 56 charge. Duration charge for additional week. £122.00 £128.00 £134.40 £141.12 5.0% Place Roads Campbell Dempster Property Enquiry Adoption Plan £37.00 £39.00 £40.95 £43.00 5.0% Place Roads Campbell Dempster NRSWA Section 109 Permission £317.00 £333.00 £349.65 £367.13 5.0% Place Roads Campbell Dempster NRSWA Public Utility Sample Inspections £36.00 £36.00 £36.00 £36.00 0.0% Place Roads Campbell Dempster 5 day Temporary Traffic Order (by notice) £426.00 £447.00 £469.35 £492.82 5.0% Place Roads Campbell Dempster Emergency Temporary Traffic Order (by notice) £426.00 £447.00 £469.35 £492.82 5.0% Place Roads Campbell Dempster Temporary Traffic Orders (advertised in press). Advertising costs are extra. £658.00 £691.00 £725.55 £761.83 5.0% Place Roads Campbell Dempster Supply of Traffic Count Data. Price per site. £208.00 £218.00 £228.90 £240.35 5.0% Place Roads Campbell Dempster Supply / Use of information from the Saturn and ParamicsTraffic Models £1,340.00 £1,407.00 £1,477.35 £1,551.22 5.0% Place Roads Campbell Dempster Neighbourhood Watch Signs £37.00 £39.00 £40.95 £43.00 5.0% Place Roads Campbell Dempster Switching off Traffic Signals for third parties £147.00 £154.00 £161.70 £169.79 5.0% Place Roads Campbell Dempster Temporary signs for events. £98.00 £103.00 £108.15 £113.56 5.0% Place Roads Campbell Dempster Signs for new Housing Developments £378.00 £397.00 £416.85 £437.69 5.0% Place Roads Campbell Dempster H Bar Markings (Access protection markings) £61.00 £64.00 £67.20 £70.56 5.0% Place Roads Campbell Dempster Car Park Charges (Bellmans Close) - Up to 60 minutes £1.50 £1.50 £1.50 £1.50 0.0% Place Roads Campbell Dempster Car Park Charges (Bellmans Close) - Up to 120 minutes £2.00 £2.00 £2.00 £2.00 0.0% Place Roads Campbell Dempster Car Park Charges (Bellmans Close) - Up to 240 minutes £3.50 £3.50 £3.50 £3.50 0.0% Place Waste Resources David Mackay New/Replacement Waste Container 360 Litre £75.01 £78.76 £82.70 £86.84 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 1100 Litre £382.14 £429.91 £451.41 £473.98 12.5% Place Waste Resources David Mackay New/Replacement Waste Container 1280 Litre £444.65 £500.23 £525.24 £551.50 12.5% Place Waste Resources David Mackay Collection and Disposal of Commercial White Goods per item £150.12 £157.63 £165.51 £173.79 5.0% Place Waste Resources David Mackay Bin Repair - standard lock supply & fitting £22.71 £23.85 £25.04 £26.29 5.0% Place Waste Resources David Mackay Bin Repair - new forest lock lock supply & fitting £33.00 £34.65 £36.38 £38.20 5.0% Place Waste Resources David Mackay Bin Repair - push to lock supply & fitting £45.84 £48.13 £50.54 £53.07 5.0% Place Waste Resources David Mackay Bin Repair - lid supplied & lock fixed cost £141.35 £148.42 £155.84 £163.63 5.0% Place Waste Resources David Mackay Bin Repair - Push to lock lid and lock supply & fitting £164.48 £172.70 £181.34 £190.41 5.0% Place Waste Resources David Mackay BIN Repair - one front wheel supplied and fitted cost £73.86 £77.55 £81.43 £85.50 5.0% Place Waste Resources David Mackay Bin Repair - one back wheel supplied and fitted cost £80.00 £84.00 £88.20 £92.61 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 240 Litre £45.50 £47.78 £50.17 £52.68 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 140 Litre £31.26 £32.82 £34.46 £36.18 5.0% Place Waste Resources David Mackay New/Replacement Waste Container 660 Litre £319.50 £359.44 £377.41 £396.28 12.5% Place Waste Resources David Mackay Special Uplift Charges £25.20 £26.46 £27.78 £29.17 5.0% Place Waste Resources David Mackay Special Uplift individual item Charges £5.04 £5.29 £5.55 £5.83 5.0% Place Waste Resources David Mackay Special Uplift Squad - 30 min £50.23 £52.74 £55.38 £58.15 5.0% Place Waste Resources David Mackay Special Uplift Squad - 60 min £100.45 £105.47 £110.74 £116.28 5.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/4te £37.40 £39.27 £41.23 £43.29 5.0% Place Waste Resources David Mackay Special Uplift - disposal - 1/2te £74.79 £78.53 £82.46 £86.58 5.0% Place Waste Resources David Mackay Special Uplift - disposal - Te £149.58 £157.06 £164.91 £173.16 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin £5.81 £6.10 £6.41 £6.73 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin £8.72 £9.16 £9.62 £10.10 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin £15.97 £16.77 £17.61 £18.49 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin £26.64 £27.97 £29.37 £30.84 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin £31.07 £32.62 £34.25 £35.96 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 240 Litre bin £6.27 £6.58 £6.91 £7.26 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 360 Litre bin £9.41 £9.88 £10.37 £10.89 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 660 Litre bin £17.23 £18.09 £18.99 £19.94 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1100 Litre bin £28.75 £30.19 £31.70 £33.29 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 1280 Litre bin £33.54 £35.22 £36.98 £38.83 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin £4.86 £5.10 £5.36 £5.63 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin £8.33 £8.75 £9.19 £9.65 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin £17.38 £18.25 £19.16 £20.12 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin £4.85 £5.09 £5.34 £5.61 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 140 Litre bin £1.82 £1.91 £2.01 £2.11 5.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Food/Organic 140 Litre Bin £6.17 £6.48 £6.80 £7.14 5.0% Place Waste Resources David Mackay Subcontractor Commercial Refuse Scheduled Bin Uplift Garden Waste 240 Litre Bin £10.58 £11.11 £11.67 £12.25 5.0% Place Waste Resources David Mackay SubcontractorCommercial Refuse Scheduled Bin Uplift Food/Organic 500 Litre Bin £22.01 £23.11 £24.27 £25.48 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 240 Litre Bin £2.91 £3.06 £3.21 £3.37 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 360 Litre Bin £4.37 £4.59 £4.82 £5.06 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 660 Litre Bin £7.99 £8.39 £8.81 £9.25 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1100 Litre Bin £13.31 £13.98 £14.68 £15.41 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 1280 Litre Bin £15.53 £16.31 £17.13 £17.99 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin £1.31 £1.38 £1.45 £1.52 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin £2.25 £2.36 £2.48 £2.60 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin £3.36 £3.53 £3.71 £3.90 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin £6.18 £6.49 £6.81 £7.15 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin £10.29 £10.80 £11.34 £11.91 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin £11.96 £12.56 £13.19 £13.85 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 140 Litre Bin £2.44 £2.56 £2.69 £2.82 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Garden Waste 240 Litre Bin £4.18 £4.39 £4.61 £4.84 5.0% Place Waste Resources David Mackay Charity Scheduled Bin Uplift Food/Organic 500 Litre Bin £8.68 £9.11 £9.57 £10.05 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 140 Litre Bin £2.61 £2.74 £2.88 £3.02 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 240 Litre Bin £4.48 £4.70 £4.94 £5.19 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 360 Litre Bin £6.74 £7.08 £7.43 £7.80 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 660 Litre Bin £12.34 £12.96 £13.61 £14.29 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1100 Litre Bin £20.57 £21.60 £22.68 £23.81 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Mixed Recyclate Service 1280 Litre Bin £23.93 £25.13 £26.39 £27.71 5.0%
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5% Increase Directorate Service Manager Charge Description Current Approved Charge (2022/23) £ Proposed Charge (2023/24) Indicative Charge (2024/25) Indicative Charge (2025/26) Basis of increase 23-24 % Note Place Waste Resources David Mackay Sub-Contracted Commercial Collection Residual Waste 140 Litre bin £3.68 £3.86 £4.05 £4.25 5.0% Place Waste Resources David Mackay Charity Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin £1.69 £1.77 £1.86 £1.95 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 140 Litre bin £1.84 £1.93 £2.03 £2.13 5.0% Place Waste Resources David Mackay Subcontractor Charity Commercial Collection Garden Waste 240 Litre bin £5.30 £5.57 £5.85 £6.14 5.0% Place Waste Resources David Mackay Commercial Refuse Scheduled Bin Uplift Residual Waste Service 140 Litre Bin £3.39 £3.56 £3.74 £3.93 5.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Recycling per 100 £125.66 £131.94 £138.54 £145.47 5.0% Place Waste Resources David Mackay Sack Sales Pre-Paid - Trade Waste per 50 £121.79 £127.88 £134.27 £140.98 5.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Recycling per 100 £134.15 £140.86 £147.90 £155.30 5.0% Place Waste Resources David Mackay Sub contract Sack Sales Pre-Paid - Trade Waste per 50 £133.06 £139.71 £146.70 £154.04 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 240 Litre bin £3.14 £3.30 £3.47 £3.64 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 360 Litre bin £4.70 £4.94 £5.19 £5.45 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 660 Litre bin £8.62 £9.05 £9.50 £9.98 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1100 Litre bin £14.37 £15.09 £15.84 £16.63 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Residual Waste 1280 Litre bin £16.77 £17.61 £18.49 £19.41 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 240 Litre bin £2.44 £2.56 £2.69 £2.82 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 360 Litre bin £3.64 £3.82 £4.01 £4.21 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 660 Litre bin £6.66 £6.99 £7.34 £7.71 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1100 Litre bin £11.10 £11.66 £12.24 £12.85 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Mixed Recycling Waste 1280 Litre bin £12.92 £13.57 £14.25 £14.96 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 140 Litre bin £3.09 £3.24 £3.40 £3.57 5.0% Place Waste Resources David Mackay Sub-Contracted Charity Food/Organic Waste 500 Litre bin £11.00 £11.55 £12.13 £12.74 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 240 Litre bin £4.85 £5.09 £5.34 £5.61 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 360 Litre bin £7.27 £7.63 £8.01 £8.41 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 660 Litre bin £13.31 £13.98 £14.68 £15.41 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1100 Litre bin £22.21 £23.32 £24.49 £25.71 5.0% Place Waste Resources David Mackay Sub-Contracted Commercial Collection Mixed Recyclate 1280 Litre bin £25.81 £27.10 £28.46 £29.88 5.0% Place Waste Resources David Mackay Event container delivery & uplift £69.46 £72.93 £76.58 £80.41 5.0% Place Waste Resources David Mackay Contamination charge - 140/240/360 ltr bins £17.37 £18.24 £19.15 £20.11 5.0% Place Waste Resources David Mackay Contamination charge - 500/660/1100/1280 ltr bins £40.52 £42.55 £44.68 £46.91 5.0% Place Waste Resources David Mackay Container retrieval - 140/240/360 ltr bins £17.37 £18.24 £19.15 £20.11 5.0% Place Waste Resources David Mackay Container retrieval - 500/660/1100/1280 ltr bins £40.52 £42.55 £44.68 £46.91 5.0% Place Waste Resources David Mackay Arran Yellow Tip Permit £58.68 £61.61 £64.69 £67.92 5.0% Place Waste Resources David Mackay Arran Blue Tip Permit £97.71 £102.60 £107.73 £113.12 5.0% Place Waste Resources David Mackay Green - Treatment per Te £57.89 £60.78 £63.82 £67.01 5.0% Place Waste Resources David Mackay Soil - Treatment per Te £34.73 £36.47 £38.29 £40.20 5.0% Place Waste Resources David Mackay Scrap - Treatment per Te £34.73 £36.47 £38.29 £40.20 5.0% Place Waste Resources David Mackay Wood - Treatment per Te £34.73 £36.47 £38.29 £40.20 5.0% Place Waste Resources David Mackay Plastics - Treatment per Te £57.89 £60.78 £63.82 £67.01 5.0% Place Waste Resources David Mackay Bricks/rubble - Treatment per Te £34.73 £36.47 £38.29 £40.20 5.0% Place Waste Resources David Mackay Lampheads - Treatment per Te £34.73 £36.47 £38.29 £40.20 5.0% Place Waste Resources David Mackay Void Uplift bin charge (Up to full set) £50.23 £52.74 £55.38 £58.15 5.0% Place Waste Resources David Mackay Special uplift - Confidential waste per bag £6.22 £6.53 £6.86 £7.20 5.0% Place Waste Resources David Mackay Direct disposal and treatment EFW per Te £149.58 £157.06 £164.91 £173.16 5.0%
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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 Chief Executives 16,861 68 3,035 25 1,330 1,948 853 0 0 (4,219) 19,901 Communities 135,442 1,355 25,100 137 268 12,665 580 0 78 (5,354) 170,271 Place 44,628 21,388 9,339 7,383 771 16,327 0 182 0 (46,513) 53,506 Other Corporate Items 1,895 355 19,069 302 2,202 4,778 34,074 516 17,321 (36,624) 43,888 Total Expenditure 198,827 23,166 56,543 7,847 4,571 35,718 35,507 698 17,399 (92,710) 287,566 Health & Social Care Partnership 118,591 Revised Total Expenditure 198,827 23,166 56,543 7,847 4,571 35,718 35,507 698 17,399 (92,710) 406,157 Funded by: AEF 0 0 0 0 0 0 2,803 0 0 (339,788) (336,985) Council Tax 0 0 0 0 0 0 12,930 0 0 (78,599) (65,669) Contribution from Reserves 0 0 0 0 0 0 0 0 0 (3,503) (3,503) Total Funding 0 0 0 0 0 0 15,733 0 0 (421,890) (406,157) Subjective Analysis North Ayrshire Council General Services Revenue Budget 2023‐24 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 190 0 1 1 3 0 0 0 0 0 195 Change Programme 8 0 0 0 0 0 0 0 0 0 8 Audit,Fraud,Safety & Insurance 851 61 31 5 22 7 0 0 0 (297) 681 Corporate Procurement 1,004 0 11 2 6 108 0 0 0 (158) 974 Financial Services 1,427 0 165 1 29 2 0 0 0 (173) 1,450 Revenues 558 0 55 1 169 0 0 0 0 (1,289) (506) Employee Services 863 0 59 0 1 4 0 0 0 (31) 895 HR & OD 673 0 21 0 26 422 0 0 0 (65) 1,076 ICT 3,286 0 2,223 5 9 0 0 0 0 (239) 5,284 Business Support 1,385 0 6 0 2 0 0 0 0 (135) 1,258 Customer Services 2,624 0 247 2 48 1,153 853 0 0 (948) 3,977 Transformation Services 691 0 9 1 1 38 0 0 0 0 740 Legal & Licensing 1,156 0 32 5 38 0 0 0 0 (735) 496 Policy,Performance & Elections 447 0 20 1 12 7 0 0 0 0 488 Communications 463 0 8 1 4 0 0 0 0 (7) 469 Civil Contingencies 0 0 0 0 0 60 0 0 0 0 60 Committee Services 536 6 114 0 7 59 0 0 0 (112) 611 Member Services 275 0 31 0 948 88 0 0 0 (8) 1,333 Information Governance 425 0 2 0 3 0 0 0 0 (21) 410 Total 16,861 68 3,035 25 1,330 1,948 853 0 0 (4,219) 19,901 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2023‐24 Finance & Corporate Support
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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 Early Years Education 13,975 9 353 4 36 4,536 0 0 0 0 18,913 Primary Education 37,995 0 2,307 9 0 77 0 0 0 (55) 40,333 Secondary Education 40,251 0 14,694 8 0 97 0 0 0 (63) 54,987 Additional Support Needs 14,762 0 53 50 30 1,958 0 0 0 (267) 16,586 Education ‐ Other 3,764 156 342 10 86 1,239 580 0 78 (1,189) 5,066 Pupil Equity Fund 4,162 0 0 0 0 0 0 0 0 0 4,162 Facilities Management 13,626 952 6,531 22 23 10 0 0 0 (3,123) 18,041 Connected Communities 6,908 238 819 34 93 4,746 0 0 0 (656) 12,183 Total 135,442 1,355 25,100 137 268 12,665 580 0 78 (5,354) 170,271 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2023‐24 Education & Youth Employment
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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 200 0 2 0 7 0 0 0 0 (23) 187 Building Services 9,164 113 5,623 547 11 2,152 0 0 0 (20,153) (2,542) Property Governance 688 5 41 3 103 61 0 0 0 (908) (7) Planning Services 775 0 101 4 21 30 0 0 0 (609) 322 Protective Services 2,012 0 59 20 15 148 0 0 0 (872) 1,383 Other Housing 4,504 2,543 122 51 56 1,943 0 104 0 (6,414) 2,908 Roads 4,569 28 2,211 31 79 1,098 0 0 0 (1,125) 6,891 Streetscene 7,204 200 316 129 21 148 0 0 0 (2,936) 5,082 Waste Resources 5,379 20 364 160 66 6,341 0 78 0 (2,725) 9,683 Economic Development 3,189 36 34 21 34 1,558 0 0 0 (514) 4,360 Growth & Investment 109 0 5 1 4 103 0 0 0 0 223 Property Management & Investment 4,474 13,205 332 52 338 81 0 0 0 (8,698) 9,784 Energy & Sustainability 412 5,211 4 1 4 217 0 0 0 (682) 5,167 Internal Transport 1,947 28 124 6,363 11 2,448 0 0 0 (856) 10,065 Total 44,628 21,388 9,339 7,383 771 16,327 0 182 0 (46,513) 53,506 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2023‐24 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 3,509 0 0 0 0 3,509 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 17,321 (80) 17,241 Central Telephones 0 0 0 0 350 0 0 0 0 0 350 Other Corporate Items 0 0 19,069 0 1,588 0 0 316 0 0 20,972 Insurance 0 355 0 302 265 1,269 0 0 0 (2,191) 0 Housing Benefit 0 0 0 0 0 0 34,074 200 0 (34,353) (78) Total 1,895 355 19,069 302 2,202 4,778 34,074 516 17,321 (36,624) 43,888 Subjective Analysis North Ayrshire Council General Services Revenue Budget 2023‐24 Other Corporate Items