Appendix 1 - 2025/26 Management Budget
Perth and Kinross Council · 24 June 2026
Back to Finance and Resources Committee — 24 June 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 (1) (2) (3) (4) (5) (6) 2025/26 Previously 2025/26 Projected Variance Variance Council Approved Revised Outturn to to Approved Adjustments Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 2,258 180,655 178,713 (1,942) (1.1%) Children, Families and Justice 24,415 521 24,936 25,059 123 0.5% Economy, Development and Planning 14,857 852 15,709 15,107 (602) (3.8%) Environment and Infrastructure 31,049 1,927 32,976 32,773 (203) (0.6%) Housing and Communities 18,772 1,349 20,121 20,148 27 0.1% Property Services 65,316 1,712 67,028 66,183 (845) (1.3%) Legal and Governance 4,898 (722) 4,176 4,021 (155) (3.7%) Customer and Digital Services 12,466 937 13,403 12,341 (1,062) (7.9%) Strategic Planning, People and Performance 6,159 (338) 5,821 5,266 (555) (9.5%) Projects and Programmes 527 (194) 333 333 0 0.0% Finance and Business Support 8,521 1,998 10,519 9,860 (659) (6.3%) Directorate Core Costs 570 523 1,093 1,093 0 0.0% Sub - Total: Service Budgets 365,947 10,823 376,770 370,897 (5,873) (1.6%) SECTION 2 Corporate Budgets Health and Social Care 106,313 4,863 111,176 110,003 (1,173) (1.1%) Contribution to Valuation Joint Board 1,421 1,421 1,393 (28) (2.0%) Capital Financing Costs 18,914 2,530 21,444 21,444 0 0.0% Interest on Revenue Balances (3,936) (798) (4,734) (4,734) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,332) 999 999 0 0.0% Contribution to/(from) Insurance Fund 4,000 4,000 4,000 0 0.0% Trading Operations Surplus (550) (550) (679) (129) (23.5%) Support Service External Income (2,323) (2,323) (2,323) 0 0.0% Tayside Pension Fund 1,711 1,711 1,680 (31) (1.8%) Apprenticeship Levy 956 956 1,022 66 6.9% 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 16,191 519,374 512,206 (7,168) (1.4%) PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY
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Appendix 1 (1) (2) (3) (4) (5) (6) 2025/26 Previously 2025/26 Projected Variance Variance Council Approved Revised Outturn to to Approved Adjustments Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'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) (313,235) (313,235) 0 0.0% Ring Fenced Grant (1,967) (1,967) (1,974) (7) (0%) Non Domestic Rate Income (63,537) (63,537) (63,537) 0 0.0% Council Tax Income (119,157) (119,157) (118,480) 677 0.6% Capital Grant (1,600) (1,600) (1,600) 0 0.0% Total Financing (491,157) (8,193) (499,496) (498,826) 670 0.1% Financed from/(returned to) Reserves 12,026 7,998 19,878 13,380 (6,498) APPENDIX 1