Appendix 1 - 2025/26 Management Budget (Revised)
Perth and Kinross Council · 22 April 2026
Back to Finance and Resources Committee — 22 April 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 (Revised) (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 2,227 31 180,655 179,529 (1,126) (0.6%) Children, Families and Justice 24,415 510 11 24,936 24,986 50 0.2% Economy, Development and Planning 14,857 960 (108) 15,709 15,394 (315) (2.0%) Environment and Infrastructure 31,049 2,131 (14) (190) 32,976 33,201 225 0.7% Housing and Communities 18,772 779 2 568 20,121 20,490 369 1.8% Property Services 65,316 1,712 67,028 66,816 (212) (0.3%) Legal and Governance 4,898 (728) 6 4,176 4,065 (111) (2.7%) Customer and Digital Services 12,466 932 5 13,403 12,741 (662) (4.9%) Strategic Planning, People and Performance 6,159 (70) (31) (237) 5,821 5,310 (511) (8.8%) Projects and Programmes 527 (194) 333 333 0 0.0% Finance and Business Support 8,521 1,997 1 10,519 10,273 (246) (2.3%) Directorate Core Costs 570 523 1,093 1,093 0 0.0% Sub - Total: Service Budgets 365,947 10,779 0 0 44 376,770 374,231 (2,539) (0.7%) SECTION 2 Corporate Budgets Health and Social Care 106,313 4,863 111,176 111,176 0 0.0% Contribution to Valuation Joint Board 1,421 1,421 1,421 0 0.0% Capital Financing Costs 18,914 2,754 (178) 21,490 21,490 0 0.0% Interest on Revenue Balances (3,936) (626) (175) (4,737) (4,737) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,728) 353 956 956 0 0.0% Contribution to/(from) Insurance Fund 4,000 4,000 4,000 0 0.0% Trading Operations Surplus (550) (550) (550) 0 0.0% Support Service External Income (2,323) (2,323) (2,323) 0 0.0% Tayside Pension Fund 1,711 1,711 1,684 (27) (1.6%) Apprenticeship Levy 956 956 1,021 65 6.8% Pay Award (2,800) 2,800 0 0 0 0.0% Leadership and Procurement (305) 305 0 0 0 0.0% Council Tax Reduction Scheme 7,400 7,400 7,400 0 0.0% Discretionary Relief 1,104 1,104 1,104 0 0.0% Net Expenditure (General Fund) 503,183 16,147 0 0 44 519,374 516,873 (2,501) (0.5%) PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY
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Appendix 1 (Revised) (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY SECTION 3 Funding Revenue Support Grant (304,896) (8,193) (146) (313,235) (313,235) 0 0.0% Ring Fenced Grant (1,967) (1,967) (1,967) 0 0.0% Non Domestic Rate Income (63,537) (63,537) (63,537) 0 0.0% Council Tax Income (119,157) (119,157) (119,157) 0 0.0% Capital Grant (1,600) (1,600) (1,600) 0 0.0% Total Financing (491,157) (8,193) (146) 0 0 (499,496) (499,496) 0 0.0% Financed from/(returned to) Reserves 12,026 7,954 (146) 0 44 19,878 17,377 (2,501) APPENDIX 1