Appendix 8 - 2026/27 Management Budget (Revised)
Perth and Kinross Council · 22 April 2026
Back to Finance and Resources Committee — 22 April 2026 and its agenda
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Appendix 8 (Revised) (1) (2) (3) (4) (5) (6) 2026/27 Previously Movements Virements Movements 2026/27 Council Approved in in Revised Approved Adjustments Funding Reserves Mgt Budget (Net) Budget £'000 £'000 £'000 £'000 £'000 £'000 SECTION 1 Service Budgets Education and Learning 183,228 18 183,246 Children, Families and Justice 27,360 513 27,873 Economy, Development and Planning 15,346 (1) 319 15,664 Environment and Infrastructure 36,238 22 210 36,470 Housing and Communities 18,735 (2) 330 19,063 Property Services 63,962 60 64,022 Legal and Governance 4,618 6 4,624 Customer and Digital Services 12,975 5 12,980 Strategic Planning, People and Performance 6,450 (31) 206 6,625 Projects and Programmes 148 148 Finance and Business Support 10,772 (60) 10,712 Directorate Core Costs 622 622 Sub - Total: Service Budgets 380,454 0 0 530 1,065 382,049 SECTION 2 Corporate Budgets Health and Social Care 121,185 (530) 120,655 Contribution to Valuation Joint Board 1,490 1,490 Capital Financing Costs 21,403 4,570 25,973 Interest on Revenue Balances (3,408) (549) (3,957) Net Contribution to/(from) Capital Fund 2,803 (4,021) (1,218) Contribution to/(from) Insurance Fund 2,000 2,000 Trading Operations Surplus (550) (550) Support Service External Income (2,403) (2,403) Tayside Pension Fund 1,711 1,711 Apprenticeship Levy 956 956 Leadership and Procurement (303) (303) Council Tax Reduction Scheme 7,400 7,400 Discretionary Relief 1,104 1,104 Net Expenditure (General Fund) 533,842 0 0 0 1,065 534,907 PERTH AND KINROSS COUNCIL GENERAL FUND 2026/27 REVENUE BUDGET - SUMMARY
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Appendix 8 (Revised) (1) (2) (3) (4) (5) (6) 2026/27 Previously Movements Virements Movements 2026/27 Council Approved in in Revised Approved Adjustments Funding Reserves Mgt Budget (Net) Budget £'000 £'000 £'000 £'000 £'000 £'000 PERTH AND KINROSS COUNCIL GENERAL FUND 2026/27 REVENUE BUDGET - SUMMARY SECTION 3 Funding Revenue Support Grant (314,663) (314,663) Ring Fenced Grant (3,903) (3,903) Non Domestic Rate Income (72,299) (72,299) Council Tax Income (131,650) (131,650) Capital Grant (1,600) (1,600) Total Financing (524,115) 0 0 0 0 (524,115) Financed from/(returned to) Reserves 9,727 0 0 0 1,065 10,792 APPENDIX 8