Agenda Document Pack - Finance and Resources Committee - 24/06/2026
Perth and Kinross Council · 24 June 2026
Back to Finance and Resources Committee — 24 June 2026 and its agenda
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Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 17/06/2026 A hybrid meeting of the Finance and Resources Committee will be held in the Council Chamber on Wednesday, 24 June 2026 at 09:30. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Councillor Stewart Donaldson (Convener) Councillor Eric Drysdale (Vice-Convener) Bailie Chris Ahern Councillor Keith Allan Councillor Dave Cuthbert Councillor John Duff Councillor David Illingworth Councillor Ian Massie Provost Xander McDade Councillor Tom McEwan Bailie Claire McLaren Depute Provost Andrew Parrott Councillor John Rebbeck Councillor Caroline Shiers Councillor Colin Stewart Councillor Alan Watt Page 1 of 166
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Finance and Resources Committee Wednesday, 24 June 2026 Agenda Members are reminded of their obligation to declare any financial or non- financial interest which they may have in any item on this agenda in accordance with the councillors’ code of conduct. 1 WELCOME AND APOLOGIES/SUBSTITUTES 2 DECLARATIONS OF INTEREST 3 MINUTE OF MEETING OF THE FINANCE AND RESOURCES COMMITTEE OF 22 APRIL 2026 FOR APPROVAL (copy herewith) 5 - 8 4 MOTION - SUSPENSION OF COACH/BUS PARKING CHARGES IN PITLOCHRY (copy herewith) 9 - 10 5 OUTSTANDING BUSINESS STATEMENT (copy herewith) 11 - 12 6 2025/26 FINANCIAL POSITION (UNAUDITED) Report by Chief Finance Officer (copy herewith 26/181) 13 - 38 7 AUTHORITY TO WRITE OFF DEBTS AND OBSOLETE STOCK Report by Chief Finance Officer (copy herewith 26/183) 39 - 54 8 COUNCIL TAX FOR LONG-TERM EMPTY DWELLINGS Report by Strategic Lead - Customer and Digital Services (copy herewith 26/184) 55 - 80 9 PEOPLE AND CULTURE STRATEGY 2024–2028 ANNUAL UPDATE Report by Strategic Lead - Strategic Planning, People and Performance (copy herewith 26/185) 81 - 98 10 ENHANCEMENTS TO MEMORIAL SAFETY IN COUNCIL CEMETERIES Report by Strategic Lead - Housing and Communities (copy herewith 26/186) 99 - 162 11 RESIDUAL WASTE UPDATE 163 - 166 Page 3 of 166
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Report by Strategic Lead - Environment and Infrastructure (copy herewith 26/187) Page 4 of 166
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Finance and Resources Committee Minute of hybrid meeting of the Finance and Resources Committee held in the Council Chamber, 2 Hight Street, Perth on Wednesday 22 April 2026 at 1.30pm. Present: Councillors S Donaldson and E Drysdale, Bailies C Ahern and C McLaren, Provost X McDade, Depute Provost A Parrott, Councillors J Duff, D Illingworth, I James (substituting for Councillor K Allan), G Laing (substituting for Councillor D Cuthbert), I Massie, T McEwan, J Rebbeck, C Shiers, C Stewart and A Watt. In Attendance: T Glen, Chief Executive; C Mailer, Depute Chief Executive; S Walker, Strategic Lead - Finance and Business Support; S Coyle, C France, J Jennings, A O’Brien, C Palmer, J Salisbury and S Terras (Finance and Business Support); J Beveridge, Strategic Lead – Property Services; B Reid (Property Services); A Singh, Strategic Lead - Children, Families and Justice; A Clegg, H Hope, D Stokoe, J McColl and M Smith (Housing and Communities); F Crofts, Strategic Lead - Environment and Infrastructure; D Davidson and P Leonard (Environment and Infrastructure); C Guild, Strategic Lead - Projects and Programmes; L Brady, K Fraser, N Sutherland, P Taylor and S Watt (Customer and Digital Services); L Simpson, K Molley, A Brown and M Pasternak (Legal and Governance). Apologies: Councillors K Allan and D Cuthbert. Councillor S Donaldson, Convener, Presiding. 1. Welcome and Apologies The Convener welcomed all those present to the meeting, and apologies were noted as above. 2. Declarations of Interest There were no declarations made in terms of the Councillors’ Code of Conduct. 3. Minutes (i) Finance and Resources Committee - 4 February 2026 The minute of meeting of the Finance and Resources Committee of 4 February 2026 was submitted and approved as a correct record. (ii) Employees Joint Consultative Committee - 3 December 2025 The minute of meeting of the Employees Joint Consultative Committee of 3 December 2025 was submitted and noted. 3 Page 5 of 166
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4. Motion - Memorial Safety in Council Cemeteries Motion (Provost X McDade and Councillor C Stewart) Background Perth and Kinross Council takes its statutory health and safety obligations seriously and following the Fatal Accident Inquiry Recommendations in 2018 and changes in legislation in 2025 has implemented a Memorial Safety in Council Cemeteries programme to review headstones every five years. Currently if a headstone is found to be unsafe it will be laid flat for 3 months and the lair owner will be contacted to advise them. If it remains unrepaired after 3 months, then it will be “socketed” (one third of the headstone placed below the ground). Committee Resolves The Committee requests that officers engage with elected members on an enhanced Memorial Safety in Council Cemeteries programme that provides more engagement with lair owners and the local community and bring a cost for the implementation of required enhancements to the June 2026 Finance & Resources Committee. Resolved: In accordance with the Motion. 5. Outstanding Business Statement Resolved: The status of action in the Outstanding Business Statement (26/109) be noted and completed actions removed accordingly. 6. 2025/26 Revenue Budget - Update No. 4 There was submitted a report by the Chief Finance Officer (26/110) (1) providing an update on progress with the 2025/26 General Fund Revenue Budget based upon the January 2026 ledger, updated for any subsequent known material movements, and the projected financial position of the Housing Revenue Account and (2) seeking approval for several adjustments to the 2026/27 Revenue Budget approved by Council on 4 March 2026. Motion (Councillor S Donaldson and Depute Provost A Parrott) (i) The contents of Report 26/110, be noted. (ii) The projected outturn for the General Fund, as set out in Section 4 of Report 26/110 and Appendices 1 and 2, be noted. (iii) The adjustments to the 2026/27 General Fund budgets, as detailed in Section 5 of Report 26/110 and Appendices 1, 2, 4, 5, 6 and 7, be approved. Page 6 of 166
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(vi) the adjustments to the 2026/27 General Fund budgets, as detailed in Section 6 of Report 26/110 and Appendix 8, be approved. (v) The financial risks, as set out in Section 7 of Report 26/110 and Appendix 9, be noted. (vi) The workforce management measures, as detailed in Section 8 of Report 26/110, be approved. Amendment (Councillors E Drysdale and T McEwan) Committee resolves that additional in-year non-recurring funding of £150,000 (making a total of £200,000 additional funding for 26/27), to be taken from the Communities Earmarked Reserve, be agreed to enable CSET to recruit additional staff resource and acquire technology deemed appropriate. This is so that there is increased visibility of, and ability to flexibly deploy, our officers at these hotspot locations and in related roles to try to deter or intervene early when situations are developing, help to reduce incidents of antisocial behaviour, and identify perpetrators. The mover and seconder of the Motion accepted the Amendment. Additions to the wording by Councillor J Duff were also accepted by the mover and seconder of the motion. Bailie C McLaren moved an Amendment to increase the non-recurring funding from £150,000 to £200,000. The Amendment was seconded by Councillor A Watt. (The Committee took a short recess) Bailie C McLaren withdrew her Amendment, which was seconded by Councillor A Watt. Resolved: (i) The contents of Report 26/110, be noted. (ii) The projected outturn for the General Fund, as set out in Section 4 of Report 26/110 and Appendices 1 and 2, be noted. (iii) The adjustments to the 2026/27 General Fund budgets, as detailed in Section 5 of Report 26/110 and Appendices 1, 2, 4, 5, 6 and 7, be approved. (vi) the adjustments to the 2026/27 General Fund budgets, as detailed in Section 6 of Report 26/110 and Appendix 8, be approved. (v) The financial risks, as set out in Section 7 of Report 26/110 and Appendix 9, be noted. (vi) The workforce management measures, as detailed in Section 8 of Report 26/110, be approved. (vii) Additional in-year non-recurring funding of £150k (making a total of £200k additional funding for 26/27), to be taken from the Communities Earmarked Reserve, be agreed to enable CSET to recruit additional staff resource, with a particular emphasis on additional Visitor Rangers, and acquire technology deemed appropriate, be agreed so that there is increased visibility of, and ability to flexibly deploy, our officers at these hotspot locations and in related roles to try to increase community engagement and reassurance, deter or Page 7 of 166
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intervene early when situations are developing, help to reduce incidents of antisocial behaviour, and identify perpetrators. 7. Composite Capital Budget 2025/31 and Housing Investment Programme 2025/30 – Monitoring Report No.4 There was submitted a report by the Chief Finance Officer (26/111) (1) providing a summary position to date for the 6-year Composite Capital Budget for 2025/26 to 2030/31 and the 5-year Housing Investment Programme for 2025/26 to 2029/30; and (2) seeking approval for adjustments to the programmes. Resolved: (i) The contents of Report 26/111, be noted. (ii) The proposed adjustments to the six-year Composite Capital Budget 2025/26 to 2030/31, as set out in Sections 4 and 5 of Report 26/111 and summarised in Appendices I and II, be approved. (iii) The proposed adjustments to the Housing Investment Programme Budget 2025/26 to 2029/30, as set out in Section 6 of Report 26/111 and summarised in Appendix III, be approved. (iv) Progress with the delivery of major Capital projects, as summarised in Appendix IV to Report 26/111, be noted. 8. Treasury Activity and Compliance Report 2025/26 - 6 months to 31 March 2026 There was submitted a report by the Chief Finance Officer (26/112) (1) updating on Treasury Activity for the period 1 October 2025 to 31 March 2026; and (2) reporting on compliance with the Council’s Treasury Management Policy Statement (TMPs), Investment Strategy and Prudential Indicators. Resolved: The contents of Report 26/112, be noted. (Depute Provost A Parrott left the meeting) 9. Transformation and Change Programme Update There was submitted a report by the Chief Executive (26/113) (1) providing an update on progress of the Transformation and Change Programme - Phase Two; and (2) providing an overview of plans for the transition of Phase Three of the programme in July 2026. Resolved: The contents of Report 26/113, be noted. Page 8 of 166
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Motion to Finance & Resources Committee – 24 June 2026 Suspension of Coach/Bus Parking Charges in Pitlochry Background BEAR Scotland, on behalf of Transport Scotland, are carrying out repair work on the retaining wall and embankment on the A9 northbound off slip to Pitlochry (south junction). The northbound off-slip road to Pitlochry (South junction) will be closed 24 hours a day from Monday 15 June 2026 for the duration of the works and the closure is due to run until 31 December 2026. The signposted diversion route suitable for trunk road traffic will be from the A9 northbound off-slip to Pitlochry (North junction) adding extra journey time. This is expected to have an impact on coach operators who run to a tight timeline and are likely to be reluctant to add extra time to already increased journey times due to A9 duelling road works. Perth & Kinross Council Response Pitlochry is one of Perth & Kinross’s largest tourist destinations and Perth and Kinross Council elected members and officers have been engaging on this issue since first becoming aware of it in late 2025 to do everything we can to advocate and support residents and businesses. The Council has been working with businesses in Pitlochry on ways it can provide support during this major disruption including running an “open for business” publicity campaign and engaging with coach and tour operators about the disruption. Committee Resolves Acknowledging the severe disruption the work is due to have to Pitlochry during the busiest tourist months, the Committee resolves to suspend coach/bas parking charges in Pitlochry until 31 December 2026 (or later if there are delays to the works being completed). This along with the other planned actions will ensure the Council is doing everything it can to support local businesses and encourage coach/bus tourism to still stop in the town during the BEAR Scotland works. This will lead to a loss of income to the Car Parking Trading Account. Proposed by: Provost Xander McDade Seconded by: Councillor John Duff 4 Page 9 of 166
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Finance and Resources Committee Outstanding Business Statement (OBS) (Report No. 26/181) Please note that this statement sets out outstanding decisions of this committee along with an update and estimated completion date. Actions which are overdue are shaded for ease of reference. Where an update reflects that an action is complete then the Committee’s agreement will be sought to its removal from the OBS. No Minute Reference Subject Title Outstanding Action Update Lead Officer/ Service Action Due Action Expected 42. 22 April 2026 Item 9. Transformation and Change Programme Update Contract Delivery Plan to be published with an EM briefing note. Information to include the work carried out to date and an update on the Digital Category Strategy. Contract Delivery Plan to be published and EM Briefing note to be provided by the end of June 2026. Lisa Simpson Due 30 June 2026 5 Page 11 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 24 June 2026 Report Title: 2025/26 Financial Position (Unaudited) Report Number: 26/182 Report Author: Scott Walker, Chief Finance Officer Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 This report provides the Committee with an update on the Council’s financial position at the conclusion of financial year 2025/26. 1.2 The information presented considers the Revenue Budget and impact on Reserves (both earmarked and unearmarked) as well as the Capital Budget. 1.3 This update is based on the unaudited Annual Accounts (draft) that will be considered by the Audit and Risk Committee on 29 June 2026 and is subject to confirmation following completion of the external audit process. 1.4 The report sets out an underspend (subject to audit) on the 2025/26 Revenue Budget of £6.498 million. 1.5 The report further sets out total capital expenditure of £109.305 million (General Fund (composite) - £75.866 million and Housing Revenue Account (HRA) £33.439 million) 1.6 Sections 1. Purpose 2. Recommendations 3. Background 4. 2025/26 Final Outturns - Revenue 5. Reserves Update As At 31 March 2026 6. 2025/26 Final Outturn – Capital Programme 7. Conclusion 8. Impact and Value Assessment 9. Appendices 6 Page 13 of 166
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2. Recommendations It is recommended that the Committee: 2.1 note the contents of the report 2.2 approve earmarked reserves set out in section 4 and Appendix 5 2.3 approve the application of £150,000 from earmarked Reserves to support the 15–24 Apprenticeships and Career Education (ACE) Workforce and Skills Strategy – see paragraph 5.13. 2.4 approve the level of unallocated resources of £4.974 million at 31 March 2026 as set out in paragraph 6.8. 3. Background 3.1 This report provides the Committee with an update on the 2025/26 financial position based on the unaudited Annual Accounts (draft). 3.2 The figures will not be confirmed until completion of the external audit process later this year with the unsigned audited Annual Accounts being scheduled for consideration by the Audit and Risk Committee on 30 November 2026. 3.3 It is important to note that whilst the information presented within this report is derived from the unaudited Annual Accounts, there are significant differences that have a material impact on the final presentation. To comply with accounting standards, there are material adjustments, primarily relating to pensions, the valuation of assets and the treatment of grants that are reflected in the unaudited Annual Accounts that have no impact on the resources available to the Council and therefore are excluded from this update. 3.4 For the avoidance of doubt this report provides the Committee with information on the resources that are at the disposal of the Council to contribute towards its agreed corporate priorities. 3.5 The Finance and Resources Committee received revenue and capital monitoring updates throughout 2025/26 with reports being considered on 30 April, 25 June, 1 October and 26 November 2025 and 4 February and 22 April 2026. 3.6 As with previous revenue monitoring updates, this report focusses on the movements from previous reports in so far as they impact on the Council’s General Fund balances. Page 14 of 166
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4. 2025/26 Final Outturns - Revenue Service Budgets 4.1 The total net underspend across Service budgets, which is summarised in Section 1 of Appendix 1 to this report, was £5.873 million which represents 1.6% of total net Service expenditure. This is a positive movement of £3.329 million from the position last reported to Committee in April 2026. 4.2 Details of variances against individual Service budgets are shown in Appendix 2 to this report with a summary position set out in the following paragraphs. Education and Learning 4.3 The final underspend across Education and Learning excluding Devolved School Management (DSM) and the Pupil Equity Fund (PEF) was £1.942 million or 1.1% which represents a positive movement of £816,000 from the last update. The individual elements contributing to this movement are summarised in the following table with further commentary below. Function Final Outturn Movement £’000 % £’000 Education & Learning Core overspend 7 0.6 13 Nursery Sector underspend (1,106) (4.5) (384) Primary Sector overspend 797 1.5 - Secondary Sector underspend (848) (15.9) (282) Special Sector underspend (377) (0.9) (52) Home to School Transport underspend (415) 3.7 (111) TOTAL underspend (1,942) (1.1) (816) 4.4 In Nursery and Secondary, there was an increase in the underspend of £384,000 and £282,000 respectively due to further staff slippage. 4.5 In the Special Sector there was a net increase in the underspend of £52,000 due to further staff slippage, partially offset by an increase in the number of independent school placements. 4.6 In Home to School Transport there was an increase in the underspend of £111,000 due to reduction in spend on additional support needs provision. 4.7 In the Devolved School Management Scheme there was a combined under spend of £542,000, which represents less than 1% of the budget mainly across staff costs. Under the terms of the scheme this will be carried forward in earmarked reserves. 4.8 Regarding the Pupil Equity Fund (PEF), there was an under spend of £103,000. This is mainly because expenditure is incurred by academic year rather than financial year. The balance will be carried forward within earmarked reserves. Page 15 of 166
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Children, Families and Justice 4.9 The final overspend across Children, Families and Justice was £123,000 or 0.5% which represents an adverse movement of £73,000 from the last update. The individual elements contributing to this movement are summarised in the following table. Function Final Outturn Movement £’000 % £’000 Children & Families overspend 88 0.4 38 Justice Service overspend 35 6.5 35 TOTAL Overspend 123 0.5 73 Economy, Development and Planning 4.10 The final underspend across Economy, Development and Planning was £602,000 or 3.8% which represented a positive movement of £292,000 from the last update. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Final Outturn Movement £’000 % £’000 Service Wide underspend (330) (5.3) (157) Tourism, Culture and Place overspend 224 4.8 (139) Development Management and Building Standards underspend (802) - (302) Roads Infrastructure overspend 306 - 306 TOTAL Underspend (602) 3.8 (292) 4.11 Service Wide there was an increase in the underspend of £157,000 due to additional staff slippage and a reduction in the level of bad debt provision. 4.12 In Tourism, Culture and Place, there was an increase in the underspend of £139,000, primarily due to additional income and reduced expenditure on consultancy. 4.13 In Development, Management and Building Standards there was an increase in the underspend of £302,000 due to additional income from planning applications and building warrants. 4.14 In Roads Infrastructure there was expenditure of £306,000 in respect of landscaping works around the Cross Tay Link Road. Originally this was to be included in the Capital Budget and this underspend is included in paragraph 6.7. Page 16 of 166
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Environment and Infrastructure 4.15 The final underspend across Environment and Infrastructure was £203,000 or 0.6% which represents a positive movement of £428,000 from the last update. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Final Outturn Movement £’000 % £’000 Service Wide overspend 342 2.7 42 Waste Disposal underspend (721) (8.1) (321) Refuse Collection overspend 186 3.6 11 Fleet overspend 182 18.8 (18) Traffic and Network underspend (235) (18.8) (85) Roads Maintenance Partnership overspend 271 11.1 21 Street Lighting Partnership underspend (171) (8.9) (21) Climate Change and Zero Waste underspend (57) (2.5) (57) TOTAL underspend (203) (0.6) (428) 4.16 In Waste Disposal there was an increase in the underspend of £321,000 due to additional income from recyclates as well as savings on the waste disposal contract and fuel. 4.17 Across Traffic and Network there is an increase in the underspend of £85,000 due to additional income from road network charges and reduced expenditure across the function. 4.18 There was an underspend on Climate Change and Zero Waste projects of £57,000. Housing and Communities 4.19 The final overspend for Housing and Communities was £27,000 or 0.1% less than budget which represents a positive movement of £342,000 since the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Page 17 of 166
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Function Final Outturn Movement £’000 % £’000 Service Wide underspend (79) - (50) Bereavement Services overspend 83 10.1 (41) Community Learning and Development underspend (42) 2.0 (42) Public Transport Unit overspend 30 0.8 (65) Parking and Civil Contingencies overspend 84 - (21) Specialist Services underspend (49) (0.8) (123) TOTAL overspend 27 0.1 (342) 4.20 In the Public Transport Unit there is an increase in the underspend of £65,000 across a number of budget headings in this area. 4.21 In Specialist Services there was an underspend of £123,000 due to savings on housing costs as well as additional income. Property Services 4.22 The final underspend across Property Services was £845,000 or 1.3% less than budget which represents a positive movement of £623,000 from the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Final Outturn Movement £’000 % £’000 Service Wide overspend 462 1.1 (157) Energy underspend (1,246) (16) (197) Maintenance overspend (10) (0.3) - Facilities Management overspend 493 6.3 (14) Catering underspend (544) (6.5) (255) TOTAL underspend (845) 1.3 (623) 4.23 On a Service Wide basis, there is a reduction in the overspend of £157,000 due, primarily to further staff slippage and additional income since the last update. 4.24 On Energy, there is an increase in the underspend of £197,000 following receipt of final bills for 2025/26, primarily due to reduced consumption. 4.25 In Catering there is an increase in the underspend of £255,000 now that final costs are known. The movement is due to a reduction in food costs in quarter four as well as additional income. Page 18 of 166
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Legal and Governance 4.26 The final underspend within Legal and Governance was £155,000 or 3.7% which represents a net increase of £44,000. Customer and Digital Services 4.27 The final underspend across Customer and Digital Services was £1.062 million or 7.9% less than budget which represents an increase of £400,000 from the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Final Outturn Movement £’000 % £’000 IT underspend (910) (12) (341) Revenues and Benefits underspend (152) (2.6) (59) TOTAL Underspend (1,062) 7.9 (400) 4.28 In IT there was an increase in the underspend of £341,000 due to additional staff slippage and the accelerated delivery of approved savings. 4.29 Across Revenues and Benefits there was an increase in the underspend of £59,000 due, primarily to improved debt recovery in relation to housing benefit subsidy. Strategic Planning and Performance 4.30 The final under spend within Strategic Planning and Performance, was £555,000 or 9.5% which represents a net increase of £44,000 from the last update. Finance and Business Support 4.31 The final underspend across Finance and Business Support was £659,000 or 6.3% less than budget which represents an increase of £413,000 since the last update. Most of this movement relates to an accounting adjustment for a historic balance sheet adjustment as well as additional staff slippage. Corporate Budgets Tayside Contracts 4.32 Included within Appendix 1 is an update on the final outturns of Tayside Contracts. In 2025/26, the unaudited accounts for Tayside Contracts set out a total distributable surplus to constituent councils of £1.657 million. As agreed with the Joint Committee in November 2025, Perth and Kinross Council will receive 41% of this, which equates to £679,370 or £129,370 more than originally budgeted for by the Council. This additional income is reflected in Appendix 1. Page 19 of 166
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Perth and Kinross Health and Social Care Partnership 4.33 Included within Appendix 3 is the final position for the Health and Social Care Partnership that was considered by the Integration Joint Board on 22 June 2026. 4.34 The update to the Integration Joint Board advised of social care overspends of £2.814 million on devolved activity and £193,000 on non-devolved functions. This is less than the £4.180 million of funding that the Council applied from reserves to support social care activity in 2025/26. This has a positive impact on the level of unearmarked reserves of £1.193 million. 4.35 In addition, there was an overspend of £1.547 million on health activity, which, under the terms of the Integration Scheme, will fall to NHS Tayside. Council Tax Income 4.36 The level of Council Tax income collected in 2025/26 was £677,000 less than budget. This was a combination of an increase in the council tax reduction scheme, reduced collection from previous years and an increase in the level of discounts. 4.37 As reported to the Finance and Resources Committee in April 2026, the Council’s in year collection level for 2025/26 was 97.5%. The national Council Tax collection statistics were published on 17 June which showed that the Council had the second highest level of in year collection performance which was 2.3% higher than the national average. Housing Revenue Account 4.38 There was an underspend of £762,000 on the Housing Revenue Account (HRA) in 2025/26. Within this under spend, £453,000 was utilised to fund borrowing (capital from current revenue (CFCR) and therefore reduce future costs. 4.39 Within the overall underspend, £562,000 related to activity funded from the HRA’s earmarked Reserve and was returned to fund activity in future years. The other £200,000 was applied to the HRA’s unearmarked Reserves to increase the balance to £1.2 million, or 3.1% of the gross budget. 4.40 At 31 March 2026, the HRA had Reserves of £2.752 million split as follows: Earmarked Reserves £1.552 million Unearmarked Reserves £1.2 million 4.41 Information on the final position for the Housing Revenue Account is set in more detail in Appendix 4. Page 20 of 166
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Net Expenditure (General Fund) 4.42 The movements summarised in section 4 above, alongside the variances reported to previous Finance and Resources Committee meetings, result in a positive variance / reduced contribution from Reserves of £6.498 million. The impact of this on the Council’s Reserves is set out in section 5 below. 5. Reserves Update As At 31 March 2026 5.1 The audited 2024/25 Annual Accounts included the following reserves (earmarked and unearmarked) for the General fund at 31 March 2025 as follows: £m Total General Fund Reserves 68.284 Earmarked Reserves 49.569 Unearmarked Reserves 18.715 5.2 The Finance and Resources Committee were kept updated on the reserves position, with the last report on 25 April advising of the application of £1.989 million in setting the final 2025/26 Revenue Budget in March 2025 and a further £3.974 million throughout the course of the year. 5.3 All things being equal, this would have resulted in a level of unearmarked Reserves at 31 March 2026 of £12.752 million or 2.5%. 2025/26 Final Outturns 5.4 Appendix 1 sets out a final unaudited underspend of £6.498 million. 5.5 Given that this underspend is larger than the amount projected in April 2026, the unaudited annual accounts include two adjustments, both in relation to ongoing and potential future claims. The first relates to an ongoing appeal which may result in the Council incurring additional cost (both recurring and non-recurring) and therefore a provision for £1 million is included in the accounts. The second relates to potential future claims, and therefore a further £1 million has been earmarked for this purpose, should liabilities come forward. 5.6 Should these claims not materialise, then this would be reported to future meetings of the Committee and increase the level of unearmarked reserves. 5.7 The impact of the final outturns and the adjustments set out above is included in Appendix 5 with unearmarked Reserves of £17.790 million or 3.5%. Earmarked Reserves 5.8 Appendix 5 also provides details of the earmarked Reserves of £43.143 million being held by the Council. Of this £28.433 million relates to balances held under statute / regulation; £8.623 million is for previously (pending) Page 21 of 166
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approved purposes and £6.087 million is available to support delivery of the Council’s priorities, including – • Anti-Poverty - £1.278 million • Communities - £723,000 • Transformation and Workforce Management - £4.086 million 5.9 The updated Reserves position as 31 March 2026 (subject to audit) is set out in the following table – £m Total General Fund Reserves 60.933 Earmarked Reserves 43.143 Un earmarked Reserves 17.790 % of Revenue Budget 3.5% Proposal to Apply Earmarked Reserves 5.10 The Committee is asked to apply £150,000 (across 2026/27 and 2027/28) to enable Phase 1 delivery of the 15–24 Apprenticeships and Career Education (ACE) Workforce and Skills Strategy. This investment will support an earlier and better coordinated action to improve outcomes for young people, strengthen regional skills pipelines and respond to current and future workforce shortages. The proposed funding would provide the Council with the means to initiate targeted pilot activity aligned to local labour market demand, while supporting wider corporate priorities around inclusive growth, tackling poverty and enabling children and young people to achieve their full potential. 5.11 This contribution would also position the Council to lever in wider external and partnership funding as the programme develops including Skills Development Scotland, the Highland Workforce North Co-investment Fund, Tay Cities Deal- related opportunities, government grant funding, social value and community benefit mechanisms, and potential private sector sponsorship and industry co- investment. In that context, the Council’s commitment will enable investment allowing for the establishment of the initial delivery model, demonstrating commitment to partners and improving the prospects of securing longer-term sustainable funding. 5.12 This investment will build on an increased focus on routes into employment for young people being important in terms of tackling poverty. Internally within the Council this follows on from the extension of our summer placement pilot last year and again this summer. More widely the Council has been supporting an increased focus and visibility on the value of apprenticeships, including the introduction of an annual apprenticeship awards programme for Perth and Kinross businesses, which last year and again later this year, will recognise young people’s success in their apprenticeship journeys as well as the businesses who have supported them. Page 22 of 166
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5.13 ACTION: The Committee is asked to approve the transfer of £150,000 from the Transformation (including Workforce Management) earmarked reserve to Education and Learning to take forward the 15–24 Apprenticeships and Career Education (ACE) Workforce and Skills Strategy. 6. 2025/26 Final Outturn – Capital Programme 6.1 The final outturns on the Composite and HRA Capital Programmes, subject to audit, are summarised in the table below. Net Expenditure/Borrowing Final Budget 22 April 2026 Final Outturn (unaudited) Movement % of Final Budget £M £M £M % Composite Programme 81.103 75.866 (5.237) 93.5 HRA 32.745 33.439 0.694 102.1 Total 113.848 109.305 (4.543) 96.0 6.2 Variances on individual budgets in both the General Fund and HRA will be carried forward to 2026/27 and future years and considered in the first monitoring report to the Finance and Resources Committee in September 2026. Key highlights are set out in the following narrative. Composite Programme (General Fund) 6.3 On the Composite Programme, the biggest expenditure was on the Comrie Flood Protection Scheme (£14.627 million), which is due to be completed in the autumn of 2026, the new Perth High School (£10.759 million), which was opened in August 2025, the Bertha Park Link Road (£10.807 million), which is expected to be operational by the summer of 2026, and on the annual structural maintenance programme of road improvements (£10.926 million). 6.4 Expenditure in 2025/26 also included £5.916 million for the purchase and re- purposing of Pullar House, as well as £1.708 million for the purchase and upgrade of Kinnoull Street Car Park. A further £3.280 million was incurred in completing Destiny Bridge and the new Kingsway which opened to traffic in March 2025. A total of £16.671 million was also spent on upgrading the school estate (including the new Perth High school), with £4.749 million on other property improvements. ICT Infrastructure developments also amounted to £4.002 million. 6.5 The main variances against the approved Budget for 2025/26 related to the following budgets and programmes: • A9/A85 Road Junction Improvements - expenditure of £1.020 million against remaining final budget of £0.014 million following the settlement of all remaining land claims in the year. Page 23 of 166
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• Destiny Bridge – expenditure of £3.280 million against final budget of £5.785 million, with much of the remaining budget required for maintenance works. • Commercial Property Programme – expenditure of £1.299 million against final budget of £4.337 million, particularly at Northfield Business Park and Kinross West (Plot 4) due to underspends. • Harris Academy – the remaining provision of £392,000 for outstanding works is longer required, resulting in an underspend on the project. • Balhousie Primary school – a total of £785,000 is chargeable to the former Balhousie Primary School following the fire at the site, which should be, at least partially, offset by an ongoing insurance claim. Unallocated Composite Capital Budget Resources 6.6 In April 2026, the Finance and Resources Committee was advised that the Council had projected level of unallocated composite capital budget resources of £5.258 million. 6.7 In closing the 2025/26 accounts (unaudited) this balance has increased by underspends on Harris Academy (£392,000), Almondbank Flood Protection Scheme (£24,000) and Destiny Bridge (£306,000), and was reduced by the increased costs relating to the A9/A85 junction improvements (£1.006 million). 6.8 This means that the closing balance of unallocated capital budget resources is £4.974 million at 31 March 2026. Housing Investment Programme (HRA) 6.9 On the Housing Revenue Investment Programme, the main areas of expenditure was on the Council Housing Buy-Back programme (£14.821 million, supported by £4.410 million of grant) with 116 properties purchased on the open market and a further 20 from the National Trust in Dunkeld. Furthermore, there was expenditure on the New Build Council Housing (£5.947 million, supported by £2.730 million of grants and contributions), mainly for the new developments at Broich Road, Crieff and Kinloch Gardens, Rattray. There was also £361,000 of fees chargeable to the HRA programme in respect of the Development of the Glover Street site which is anticipated to be progressed in 2026/27. 6.10 There was also £4.336 million incurred on the Multi-Storey Flats Upgrade project at Pomarium in Perth, with works ongoing throughout 2026/27, and £4.114 million (supported by £1.690 million of grant) on the Chalet Replacements at Double Dykes. 7. Conclusion 7.1 This report provides an update on the financial performance of the Council for 2025/26. Page 24 of 166
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7.2 As at 31 March 2026, subject to audit, the Council will have £17.790 million of unearmarked Reserves or 3.5% of the 2025/26 net Revenue Budget. 7.3 In addition, the Council has £43.143 million of earmarked Reserves including: • Anti Poverty - £1.278 million • Communities - £723,000 • Transformation and Workforce Management - £4.086 million 7.4 In conclusion, the Council's proactive financial management has resulted in a favourable outturn for 2025/26, with strategic adjustments and risk mitigation measures in place to support future financial stability. 8. Impact and Value Assessment 8.1 This is an operational report, and as such, an impact and value assessment is not required. 9. Appendices Appendix 1 - 2025/26 Management Budget Appendix 2 - General Fund 2025/26 Final Outturn - Service Analysis Appendix 3 - Perth and Kinross Health and Social Care Partnership 2025/26 Final Outturn Appendix 4 - 2025/26 Housing Revenue Account Appendix 5 - General Fund Balances Page 25 of 166
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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 6 Page 27 of 166
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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 Page 28 of 166
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 FINAL OUTTURN - SERVICE ANALYSIS Variance Variance £'000 £'000 EDUCATION AND LEARNING Total (1,942) NON DEVOLVED Education and Learning Core (19) Underspend on clothing grants and parent council funding offset by not meeting slippage target 26 Overspend on free school meals over the holiday period due to exceptional closures and seven week Summer Nursery Sector (1,106) Underspend due to additional slippage over target due to turnover of staff; lower than anticipated staffing required for deferred places and lower partner providers payments than budgeted. Primary Sector 797 Slippage target projected not to be met within primary sector due to the requirement to have a teacher in front of class at all times. Secondary Sector (848) Underspend due to slippage in excess of target as a result of part year allocation of fte required for new Intensive Support Provisions and reduction in supplies and services spend. Special Sector (710) Underspend due to slippage in excess of target due to turnover of staff and challenges in recruitment of posts- in particular pupil support assistants. 333 Overspend on independent school placements due to increased number of placements. Home to School Transport (415) Underspend due to lower number of school days in financial year 2025/26. DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) 542 Underspend of less than 1% of total budget. (542) To be carried forward PUPIL EQUITY FUND 103 Underspend to be utilised in advance of June 2026. (103) To be carried forward CHILDREN, FAMILIES AND JUSTICE Total 123 Children and Families (210) Overspend due to not meeting slippage target offset by reduction in demand for some services over 1st Quarter. (603) Underspend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. This reduction in demand is linked to the new working practices which include a greater focus on early intervention some of which is funded from the WFWF temporary funding. 901 Overspend on residential placements due to additional placements in excess of budget and higher inflation uplifts than budgeted. Justice Service 35 Overspend In part due to unrecoverable employability sickness costs. SERVICE Summary of Service Variances 6 Page 29 of 166
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 FINAL OUTTURN - SERVICE ANALYSIS Variance Variance £'000 £'000SERVICE Summary of Service Variances ECONOMY, DEVELOPMENT AND PLANNING Total (602) Service Wide (356) Slippage across Economy, Development & Planning in excess of target 20 Shortfall in sales ledger bad debt provision 20 Overspend for contribution towards Tay Cities Deal project management costs (14) Other net underspends across Economy, Development & Planning budgets Tourism, Culture and Place 126 Perth Harbour - increase in operating costs /shortfall in income. 89 Net overspend relating to events 150 Savings delayed due to the ongoing review of our cultural and leisure ALEOs. 64 Net overspend in the Electric Vehicle Charging Points, trading account, mainly due to a shortfall in income. (77) Underspends across other Tourism, Culture & Place budgets - including Invest In Perth, Market Development Grants, Business Projects, Green Capital Recovery Fund , offset by an overspend on Enterprise & Investment projects. (128) Increased income in the Commercial Property Investment Portfolio and underspends in Estates consultants, licences and energy costs. Development Management & Building Standards (802) Additional Planning Application and Building Warrant income Roads Infrastructure 306 Expenditure on Cross Tay Link Road landscaping works ENVIRONMENT AND INFRASTRUCTURE Total (203) Service Wide 149 Non-achievement of slippage target across Environment & Infrastructure 124 Shortfall in recharge to capital due to staff dealing with more severe weather and emergency events 34 Shortfall in sales ledger bad debt provision 35 Other net overspends across Environment and Infrastructure budgets Direct Services - Waste Disposal (389) Additional income from sale of recyclates as a result of the new twin-streaming collection and favourable market prices. (162) Net additional savings on the waste disposal contract as a result of increased residual waste tonnage and gate fee price (170) Saving on fuel Direct Services - Refuse Collection 186 Net shortfall in commercial waste income Direct Services - Fleet 196 Additional cost of vehicle materials and repairs. (14) Net reduction in transport costs Traffic and Network (183) Additional income from statutory road network works. (52) Underspend on Traffic TRO's Roads Maintenance Partnership 97 Additional expenditure on routine and cyclic roads maintenance including emptying of gullies. 124 Overspend on flood maintenance 50 Additional expenditure on Council's severe weather response Street Lighting Partnership (35) Saving on repairs and maintenance (136) Saving on energy due to positive impact of LED replacement programme Climate Change & Zero Waste (57) Underspend on Climate Change projects Page 30 of 166
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 FINAL OUTTURN - SERVICE ANALYSIS Variance Variance £'000 £'000SERVICE Summary of Service Variances HOUSING AND COMMUNITIES Total 27 Service Wide (94) Slippage across Housing & Communities in excess of slippage target 36 Shortfall in recharge to capital (60) Underspend across non-staff budgets 39 Shortfall in sales ledger bad debt provision Bereavement Services 10 Overspend on loan charges. 131 Shortfall in bereavement income (58) Underspend across non-staff budgets Community Learning & Development (42) Various underspends across non-staff budgets Public Transport Unit (78) Additional income from park and ride departure charges 78 Overspend in relation to park & ride expenditure 37 Overspend due to health & safety works and a shortfall in income at Perth Bus Station. 54 Overspend on tendered service (19) Underspend on loan for community transport (42) Various underspends across non-staff budgets Parking & Civil Contingencies 110 Overspend on Visitor Rangers (26) Various underspends across non-staff budgets in Civil Contingencies and Safer Communities 230 Under-recovery of parking income (499) Underspend on parking expenditure budgets 269 Return net underspend to parking reserve Specialist Services 46 Overspend in property set-up costs for temporary accommodation 18 Overspend within Care & Repair (46) Additional fee income from PKC Lets within the Private Sector Access Team 10 Overspend with Bed & Breakfast accommodation (25) Underspend within Housing Support (39) Additional Income from Missing Shares (13) Various underspends across non-staff budgets in Specialist Services PROPERTY SERVICES Total (845) Service Wide 225 Overspend due to not meeting slippage target, increased costs for loan charges and required works for tree surveys and emergency works across the portfolio offset by lower water costs due to completion of a detailed audit and proactive water saving measures and lower spend on external contractors. 230 Projected overspend on unitary charge due to increased interest rates and historic lifecycle costs and low income from Campus RHI. 7 Increased costs for grass pitch lets in LAL settings Energy (1,246) Projected reduction in energy costs due to reduced rates and consumption. Movement due to less consumption, proactive energy management and milder weather between December to March. Maintenance (10) Small underspend. Facilities Management 185 Overspend due to delay in implementing new cleaning schedule required to achieve £406,000 Tayside Contract approved saving and associated redundancy costs. New cleaning schedule for offices in place from 1st July 2025. Reduction due to less than expected charges for new building. 308 Overspend in part due to shortfall in income target for Pullar House lets in the current year due to delays from public sector partners and timing of building purchase. Catering (544) Underspend due to lower meals than budgeted. Movement due to reduced Q4 food costs than projected by TC and additional Income. Page 31 of 166
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 FINAL OUTTURN - SERVICE ANALYSIS Variance Variance £'000 £'000SERVICE Summary of Service Variances LEGAL AND GOVERNANCE Total (155) 27 Non-achievement of slippage target across Legal & Governance (22) Additional income in staff recharge to capital 60 Overspend on supplies and services (220) Additional income across Legal and Governance (Short Term Lets £124,000, Licences £37,000, Rebates On Contracts £19,000, External work including Council house buy backs £24,000 and Private Landlord Registrations £16,000. CUSTOMER AND DIGITAL SERVICES Total (1,062) IT & Customer Services (910) Projected under spend on staff costs in excess of slippage target caused by delays in recruiting and difficulties in sourcing suitably experience / skilled staff for technical IT roles including AI following one off restructure. All posts are now filled. Revenues and Benefits (37) Projected underspend due to excess staff slippage due to early delivery of savings. (145) Additional statutory additions income and small underspend on supplies and services 30 Projected shortfall due to increased service charges from Social Housing Providers that are not covered by Housing Benefit Subsidy. Movement due to increased debt recovery. STRATEGIC PLANNING, PEOPLE AND PERFORMANCE Total (555) (241) Staff slippage across Strategic Planning, People and Performance in excess of slippage target 112 Overspend on supplies and services (154) Net underspend on the Locality budget to reflect known commitments. (272) Additional income from the salary sacrifice scheme PROJECTS AND PROGRAMMES Total 0 0 No material variances FINANCE AND BUSINESS SUPPORT Total (659) (659) Underspend due to excess slippage in excess of target due to turnover, early delivery of approved savings and additional income. CHIEF EXECUTIVE - Total 0 No material variances TOTAL (5,873) Page 32 of 166
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APPENDIX 3 Perth and Kinross Health and Social Care Partnership Final outturn based on Revenue Monitoring to 31 March 2026 Social Care Health Health & Social Care Partnership £'000 £'000 £'000 DEVOLVED FUNCTIONS Older People Services 485 1,893 2,378 Adult Services 2,438 (681) 1,757 Other Community Services (170) 0 (170) Management/Commissioned/Other 360 (136) 224 Undelivered Savings 115 110 225 Sub Total - Hospital & Community Health 3,228 1,186 4,414 P&K IJB Lead Partner 0 (1,563) (1,563) Dundee & Angus Hosted Services Recharges In/Out 0 1,991 1,991 Sub Total - Lead Partner Arrangement 0 428 428 Acute / Whole System Pressures 0 (670) (670) Total Lead Partner Arrangements 0 (242) (242) GP Prescribing / Other Family Health Services 0 (315) (315) General Medical Services / Family Health Services 0 438 438 Sub Total - PKHSCP 3,228 1,067 4,295 Approved Use of General Reserves in 2025/26 (164) 0 (164) Financial Recovery Actions - Part A (250) (700) (950) Contribution to Inpatient Mental Health Overspend 0 1,180 1,180 Total Projected Outturn Perth & Kinross HSCP 2,814 1,547 4,361 NON - DEVOLVED FUNCTIONS 193 0 193 TOTAL HEALTH AND SOCIAL CARE 3,007 1,547 4,554 Final Out-turn Over / (Under) Spend 6 Page 33 of 166
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APPENDIX 4 PERTH AND KINROSS COUNCIL - HOUSING REVENUE ACCOUNT 2025/26 FINAL OUTTURN £'000 Service Wide 100 Additional pay award costs across the Housing Revenue Account (234) Slippage across HRA in excess of slippage target (8) Underspend across non-staff budgets Repairs & Trades 422 Overspend on external voids due to use of external contractors. 289 Overspend on external repairs & maintenance due to use of external contractors and increased stock levels. (614) Underspend within stores as a result of increased usage of external contractors. (219) Underspend within Electrical Inspection Condition Report (EICR) contract as a result of less remedial works required. 95 Purchase of additional Internet Of Things Sensors for installing in tenant's homes (181) Underspend within planned maintenance 91 Overspend on transport costs 118 Overspend in relation to Emergency Lighting remedial works (72) Additional income for recoverable charges (3) Underspend in Shops & Offices (17) Underspend in Social Work Adaptations (19) Underspend across various non-staff budgets 82 Housing Repairs - additional staff and fire assessments remedial work to be funded from earmarked reserves. Improvements (142) Additional Ofgem income for Renewable Heat Incentives (23) Recharge to HEEPS ABS programme for Project Manager costs 49 Overspend in relation to cost of RAAC surveys and architects fees 24 Overspend in relation to cost of Energy performance Certificate works (8) Underspend across non-staff budgets 49 Housing Improvements - additional staff to be funded from earmarked reserves. Housing Localities 44 Overspend on non-staff budgets across locality offices (78) Underspend on Garden Maintenance contract (79) Underspend within energy costs in Sheltered Housing (65) Underspend within non-staff budgets in Sheltered Housing (38) Underspend within Tenant Participation 137 Localities - additional staff to be funded from earmarked reserves.. General Administration 134 Overspend on Void Council Tax 552 Overspend on loan charges due to acceleration of capital programme including buy backs including paying off some debt earlier (12) Underspend on corporate recharges (507) Underspend on rent bad debt provision based on estimated rent arrears position. 156 Increase in insurance costs (19) Underspend within rates (110) Underspend within void rent loss 64 Overspend on sales ledger bad debt provision 11 Overspend across non-staff budgets Income (114) Additional Interest on Revenue Balances income. (802) Additional income based on stock levels. CFCR 453 As a result of the net under spends highlighted above, this is the additional amount available to support the HRA capital programme from the Revenue Budget. (268) Contribution from HRA Earmarked Reserve (762) Net Projected Underspend to be transferred to Earmarked and Unearmarked Reserves HRA Reserve Information 1,258 Opening HRA Earmarked Reserve (268) Total contribution from HRA Earmarked Reserve. 562 Total contribution to HRA Earmarked Reserve from underspends. 1,552 Projected Closing HRA Earmarked Reserve 1,000 Opening HRA Unearmarked Reserve 200 Total contribution to HRA Unearmarked Reserve 1,200 HRA Unearmarked Reserve - 3.1% Summary of Service Variances 6 Page 35 of 166
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APPENDIX 5 General Fund Reserves Update 31/3/25 31/3/26 £m £m General Fund Balance 68.284 60.933 Balances Held Under Statute / Regulation - Revenue Grants 13.355 12.086 - Service Concessions 13.262 3.000 - Council Tax Income for affordable housing 4.796 6.248 - Developers Contributions: Affordable Housing 4.627 4.251 - Developers Contributions: Commuted Sums 1.202 1.228 - Car Parking 0.977 1.078 - Devolved School Management 0.527 0.542 Sub total 38.746 28.433 Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility 1.483 1.661 - Culture 0.499 0.394 - School Estate 0.311 0.253 - Climate Change 0.295 0.246 - Works Maintenance 0.200 0.200 - Modern Apprentice Scheme 0.186 0.114 - School Counsellors 0.151 0.027 - Local Government Elections 0.106 0.159 - Events 0.097 0.000 - Cemetery Walls 0.080 0.004 - Salix 0.075 0.078 - Community Investment Fund 0.061 0.046 - Historic Child Abuse Scheme 0.050 0.039 - Financial Assistance (Mod) 0.040 0.060 - Local Area Partnerships 0.036 0.030 - Feasibility 0.100 0.142 - Health and Social Care 0.000 0.446 - pEPR Funding 0.000 1.894 - Pullar House Lifecycle Costs 0.000 0.030 - Social Care Expenditure 0.000 1.000 - Future Claims 0.000 1.000 - Community Resilience 0.000 0.800 Sub total 3.770 8.623 Balances Held for Other Purposes - Transformation & Workforce Management 4.837 4.086 - Anti - Poverty 1.213 1.278 - Communities 1.003 0.723 Sub total 7.053 6.087 Earmarked Reserves 49.569 43.143 Uncommitted General Fund Balance 18.715 17.790 Percentage of Net Revenue Budget 3.7% 3.5% 6 Page 37 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee: Finance and Resources Committee Date of Meeting: 24 June 2026 Report Title: Authority to Write Off Debts and Obsolete Stock Report Number: 26/183 Report Author: Andrew Craig, Financial Systems Team Leader Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 This report seeks approval to write off identified debts in respect of Sales Ledger; Council Tax (including Water & Wastewater charges); Non-Domestic Rates; Irrecoverable Rents; Housing Benefit Overpayments and Car Park Trading Account Income. In addition, approval is sought to write off obsolete stock and other miscellaneous balances. 1.2 Sections 1. Purpose 2. Recommendations 3. Background 4 Proposals 5. Conclusion 6. Impact and Value Assessment 7. Appendices 2. Recommendations 2.1 It is recommended that the Committee is requested to: 2.2 Approve that the amounts detailed in Section 4 and included in Appendices 1 to 5 are written off for accounting purposes. 2.3 Note that whilst these amounts are written off, the files are not closed, and every effort will be made to collect outstanding debt where recovery is cost effective. 7 Page 39 of 166
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3. Background 3.1 In order that the appropriate entries may be made in the Council’s unaudited Annual Accounts for the year ending 31 March 2026, it is necessary to consider the write off of debts, obsolete stock and other miscellaneous balances. 3.2 To accommodate year end accounting processes and timescales, some of the Council’s systems have already been amended to reflect the proposed adjustments, pending approval by the Committee of the recommendations within this report. 3.3 The debts included within this report have progressed through the Council’s debt recovery process using the various legislative procedures available for each category of debt to collect the amounts outstanding. The amounts that remain due, after exhaustive recovery procedures have been undertaken, are included within this report for write off as a last resort. Should any additional information be received, the debt will be written back. Every effort is made to collect outstanding debt where it is cost effective to recover. 3.4 This report includes all the recommended write off and on amounts for financial year 2025/26 3.5 The Council continues to support engagement with customers throughout the debt recovery process, particularly because of current increases in the cost of living. For individuals and families, this includes sign posting customers to the Council Tax and Housing Benefits; Welfare Rights and Tenancy Support teams to ensure that they have access to appropriate advice and support in claiming entitlements and maximising household income. 4 Proposals Sales Ledger 4.1 Appendix 1 details sales ledger debt which it has not been possible to collect for various reasons. Sales ledger debt relates to outstanding income from fees and charges levied for Council services including commercial waste and residential & non-residential care. Many of these debts have been placed with Sheriff Officers, including instances where debtors are deceased or untraceable. 4.2 The Council has introduced several measures to maximise income collection including “set-off” (which, in certain circumstances, allows the Council to apply customer debt against payments due by the Council) and encouraging customers to pay at point of sale, therefore, reducing cost of collection and the level of debt. Appendix 1 also includes the debt recovery process for sales ledger debt. 4.3 After consultation with Services who raised the original invoices, it is recommended that the Council write off £406,565 as shown in Appendix 1. This amount includes debt relating to seventeen financial years from 2011/12 through to 2025/26. A comparison between the current and the previous financial year is shown below. Page 40 of 166
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Write off By Strategic Lead Total 2025/26 Total 2024/25 Chief Executive Children Family and Justice Economy, Development and Planning Education and Learning Environment and Infrastructure Finance and Business Support Housing and Communities Property Services Strategic Planning and Performance Health and Social Care £0.00 £3,127.61 £1,273.50 £1,382.58 £5,413.24 £45.00 £102,054.86 £2,568.60 £0.00 £290,699.70 £1,440.00 £11,985.13 £1,674.50 £4,618.30 £11,908.33 £158.18 £181,072.37 £3,735.48 £1,141.53 £154,086.35 £406,565.09 £371,820.17 4.4 The total provision for bad and doubtful debts included within the Council’s unaudited 2025/26 Annual Accounts for sales ledger debt at 31 March 2025 was £1,488,296. The total value of sales ledger invoices raised in financial year 2025/26 totalled approximately £28.12 million and the proposed write off for all years represents approximately 1.45% of this amount. 4.5 In most instances, accounts raised between 1 April 2024 and 30 September 2024 carry a 50% provision whilst those raised prior to 31 March 2024 are fully provided for. Where debts fall into this category, part or all of the amount to be written off will be met from the provision. 4.6 Where no provision or only partial provision has previously been made, the balance of the write off will be charged against the issuing Service’s Revenue Budget for 2025/26. Council Tax and Non-Domestic Rates 4.7 Appendices 2 and 3 includes the debt recovery processes for Council Tax and Non-Domestic Rates respectively. To maximise levels of collection and reduce collection costs, the Council continues to promote the use of electronic forms and payment by direct debit. Approximately 78.5% of council tax customers currently pay by direct debit. 4.8 Appendix 2 details Council Tax (including water and wastewater charges) where the sum of £2,368,919 has been deemed uncollectable (£600,816) in 2024/25). There is an overall provision for bad and doubtful council tax debt of £18,195,012 as at 31 March 2025. 4.9 This is a significant increase due to a one-time exercise to write off all debt from 1993 to 2005 where the Council had no legal right to pursue. This planned and targeted exercise ensures that the Council is acting in accordance with changes made via the Prescription (Scotland) Act 2018 that came into force on 28 February 2025. 4.10 Going forward this will be an annual exercise looking at one year at a time where a period of 20 years has elapsed since the debt became enforceable. Page 41 of 166
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4.11 The total amount of Council Tax billed for financial year 2025/26 was £148 million (including Water and Wastewater Charges), with an in-year collection rate of 97.5% (97.3% in 2024/25) and represents approximately £13 million more income than the previous year. This is a high collection rate which is expected to be amongst the best in Scotland for 2025/26. The proposed write off represents approximately 1.6% of the amount billed 4.12 The proposed write offs relate to the last 33 financial years during which time the Council has raised over £2 billion in Council Tax and has continually delivered high collection levels. The proposed write off for all years represents 0.1% 4.13 Appendix 3 details Non-Domestic Rates income totalling £683,613 which it has not proved possible to collect for the reasons shown in the appendix (£381,385 was written off in 2024/25). 4.14 As with Council Tax, this represents a significant increase and is due to a one- time exercise to comply with the changes to debt prescription regulations. 4.15 In terms of write offs relating to Non-Domestic Rates the costs are met by the Scottish Government through the “pool” mechanism. The provision for bad and doubtful Non-Domestic Rates debt was £ 1,507,244 as at 31 March 2025. 4.16 The amount recommended to be written off for all years represents approximately 1% of the £68.5 million of non-domestic rates income raised in financial year 2025/26. The in-year collection rate for non-domestic rates was 97 % for 2025/26 (97.1% in 2024/25). 4.17 These proposed write offs relate to the last 31 years during which time the Council has billed just under £1.5 billion in Non-Domestic Rates and has continually delivered high collection levels. 4.18 Appendices 2 and 3 also include accounts where the balance is for a small value either in debit or credit (£0.99) for Council Tax and Non-Domestic Rates. It is uneconomical to collect or refund/transfer such small amounts and, therefore, an automated process is in place to adjust these accounts. Housing Revenue Account (Rents) 4.19 Appendix 4 details rent charges raised in respect of former tenants and court expenses incurred which it has not been possible to collect for the reasons set out. 4.20 A comprehensive review of former tenant arrears has been undertaken within Housing & Communities which has identified a requirement to write off housing rent of £233,964 and £38,381 for sequestrations (£241,884 was written off in 2024/25). The provision for bad and doubtful Housing Revenue Account debt was £1,922,727 as at 31 March 2025. The in-year collection rate for Housing Rents was 98.7 % for 2025/26 (100.17% in 2024/25 for a 53 week collection year). 4.21 Authority is also requested to write off outstanding arrears on garage sites and lock ups of £7,986 (£2,577was written off in 2024/25). Page 42 of 166
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4.22 The overall proposed write off for the Housing Revenue Account is £280,331 (including sequestrations). The total rent charge raised in 2025/26 was £35,535,241, with the proposed write off for all years representing 0.79% of this figure. Housing General Fund 4.23 Appendix 5 details charges for those housing services administered through the Council’s rent system, provided to homeless clients placed in temporary accommodation. These tenancies have ended, and it has not proved possible to recover outstanding income, in part, due to the vulnerable nature of the client group. 4.24 Authority is requested to write off £44,120 for the period 1 March 2025 to 28 February 2026 (£19,456 was written off in 2024/245) for rent and service charges for housing services provided to homeless households placed in temporary accommodation. The provision for bad and doubtful debts in relation to this activity was £374,825 as at 31 March 2025. The total rent charge raised for the period was £266,467 with the proposed write off (including sequestrations) representing 16.56% 4.25 Authority is also requested to write off Housing Benefit overpayment debt of £30,467 for 2025/26 (£50,599 was written off in 2024/25) which it has not proven possible to recover. The provision for bad and doubtful Housing Benefit overpayment debt was £929,805 as at 31 March 2025. The total value of Housing Benefit overpayments in 2025/26 was £264,484 and the proposed write off value for all years represents 11.5% of this amount. The recovery of Housing Benefit payments, however, remains an ongoing process and £298,742 was recovered in 2025/26 which includes former debt. Car Park Trading Account Income 4.26 Authority is requested to write off £512,047 in respect of Car Park Trading Account Income (£438,426 was written off in 2024/25). This amount equates to all amounts charged and still outstanding in relation to the period prior to October 2024. The provision for bad and doubtful Car Park Trading Account debt was £610,539 as at 31 March 2025. The proposed write off is equivalent to 15.57% of the number of Penalty Charge Notices issued during 2024/25 (13.97% in the previous financial year). Stock Write Offs 4.27 Authority is requested to write off obsolete stock of £3,000 in respect of vehicle parts at Friarton Depot (£3,000 was written off in 2023/24). Full provision has been made for this write off. Outstanding Balances 4.28 Authority is requested to write off outstanding balances over various accounts. These balances relate to transactions before 31 March 2025. The net amount of the outstanding balances is a write off to the general fund totalling £12,077 (£1,264 was written off in 2024/25). Page 43 of 166
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5. Conclusion 5.1 In all the above cases it has either not been possible to recover outstanding monies due to the Council or to utilise stocks held by the Council. The write off debt is only recommended after all means of recovery have been exhausted. Although the amounts will be written off for accounting purposes, the files are not closed, and every effort will be made to collect the outstanding debt where new information becomes available and where recovery is cost effective.) 6. Impact and Value Assessment 6.1 This is an operational report, and as such, an impact and value assessment is not required. 7. Appendices Appendix 1 - Sales Ledger debt written off in financial year 2025/26 by year and reason. Appendix 2 - Council Tax debt written off in financial year 2025/26 by year and reason. Appendix 3 - Non-Domestic Rates debt written off in financial year 2025/26 by year and reason. Appendix 4 - Irrecoverable Rents written off in financial year 2025/26 by year and reason. Appendix 5 - Homeless debt written off in financial year 2025/26 by year and reason. Page 44 of 166
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Appendix 1 YEAR GONE AWAY NO FUNDS UNECONOMICAL TO COLLECT DECEASED (NO FUNDS) DISCRETION PANEL SEQ/LIQ OR REC DEBT PRESCRIBED COMMERCIAL RENT SERVICE REQUEST TOTAL VAT EX VAT VALUE TOTAL DEBT 2011/12 1,964.70 1,964.70 1,964.70 2012/13 4,035.88 4,035.88 4,035.88 2013/14 4,987.08 4,987.08 4,987.08 2014/15 6,528.33 6,528.33 6,528.33 2015/16 1,259.65 1,259.65 1,259.65 2016/17 0.00 0.00 2017/18 1,767.49 1,767.49 1,767.49 2018/19 226.87 226.87 226.87 2019/20 19,411.60 19,411.60 1,039.64 20,451.24 2020/21 1,587.38 33,162.87 34,750.25 1,014.45 35,764.70 2021/22 564.56 11,719.01 459.19 7,655.98 32.64 205.40 20,636.78 2,323.01 22,959.79 2022/23 1,527.90 13,517.39 1,246.93 16,366.68 926.38 33,585.28 2,118.50 35,703.78 2023/24 4,937.29 28,885.42 1,381.52 101,219.54 1,528.61 18983.23 156,935.61 4,829.34 161,764.95 2024/25 6,530.97 9,915.71 854.88 39,198.12 6,886.79 15691.91 79,078.38 2,630.20 81,708.58 2025/26 71.57 3,264.62 107.78 15,202.45 6,437.30 1714.69 26,798.41 643.64 27,442.05 TOTAL 13,632.29 68,889.53 4,050.30 179,642.77 14,852.70 37,348.85 73,549.87 0.00 0.00 391,966.31 14,598.78 406,565.09 The Council can claim back VAT due to the VAT Bad debt relief (The Council cannot claim for the first 6 months, however the Council can claim back 4 years prior to this to 30 September 2021). £4377.10 VAT is outwith the terms to be claimed back between 2017-2020 Sales Ledger Debt Written off in financial year 2025/26 by year and reason 7 Page 45 of 166
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Sales Ledger Debt Recovery Process (excluding Commerical Rent) Day 1 - Invoice Issued If not paid, Day 29 - Final Notice issued If not paid, Day 44 - 7 Day letter issued Thereafter, each case is looked at individually and most cases are then passed to either the Sherriff Officer or Legal Services to collect. Commercial Rent Debt Recovery Process Day 1 - Invoice Issued (min 4 weeks prior to due date) Day 29 - reminder sent to first time defaults Day 29 - legal letter issued to persistent late payers Day 38 - If no payment made, surveyor contacts tenant to discuss. Day 44 - Thereafter, each case is looked at individually and most cases are then passed to either the Sherriff Officer or Legal Services to collect. Day 44 - Interest will be added, where appropriate to late rent. Page 46 of 166
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Appendix 2 Financial Year Statutory Additions Deceased - No Estate No Trace Sequestration etc. Small Balances Uneconomical/ Unable to Pursue/Collect Council Tax Reduction Official Error Unclaimed Credits Debt Prescribed Total 1993 to 2005 £251,330.68 £9,384.74 £6,921.36 £16.09 £184.06 £586.56 £0.00 -£2,372.89 £1,914,136.72 £2,180,187.32 2006 £470.22 £2,673.35 £1,808.14 £0.00 £2.27 £315.08 £0.00 -£372.76 £0.00 £4,896.30 2007 £755.77 £5,161.54 £1,071.79 £0.00 -£3.20 £18.71 £0.00 -£460.38 £0.00 £6,544.23 2008 £1,055.83 £3,890.67 £2,776.33 £223.96 £0.80 £0.00 £0.00 -£839.99 £0.00 £7,107.60 2009 £1,136.60 £2,688.74 £2,452.72 -£749.26 £2.30 £0.00 £0.00 -£798.04 £0.00 £4,733.06 2010 £1,037.54 £3,717.60 £4,806.98 £559.72 -£3.89 £0.00 £0.00 -£845.88 £0.00 £9,272.07 2011 £1,381.50 £8,860.87 £4,495.21 -£385.97 £2.44 £0.00 £0.00 -£993.07 £0.00 £13,360.98 2012 £1,446.39 £8,547.10 £4,503.34 £713.62 £7.05 £0.00 £0.00 -£738.16 £0.00 £14,479.34 2013 £1,437.94 £7,939.32 £5,583.17 £1,605.29 £14.44 £0.00 £0.00 -£879.82 £0.00 £15,700.34 2014 £1,711.90 £7,811.71 £6,417.89 £843.63 -£12.90 £0.00 £0.00 -£833.96 £0.00 £15,938.27 2015 £1,346.33 £6,904.83 £5,325.67 £1,375.41 -£2.08 £0.00 £0.00 £2,051.81 £0.00 £17,001.97 2016 £1,478.71 £8,601.90 £5,251.94 £1,046.30 -£1.64 £0.00 £0.00 -£264.66 £0.00 £16,112.55 2017 £2,085.75 £14,151.96 £7,954.03 £3,546.15 -£1.32 £0.00 £0.00 -£347.33 £0.00 £27,389.24 2018 £2,532.83 £17,141.18 £8,891.20 £2,053.46 -£7.59 £0.00 £0.00 -£1,195.14 £0.00 £29,415.94 2019 £3,610.80 £18,166.28 £8,686.42 £7,498.68 -£9.26 £0.00 £194.22 -£591.09 £0.00 £37,556.05 2020 £4,643.73 £17,415.74 £12,439.99 £10,656.72 -£2.70 £0.00 £539.68 -£843.30 £0.00 £44,849.86 2021 £4,537.84 £20,449.13 £9,803.47 £8,771.12 £6.64 £0.00 £553.23 -£583.04 £0.00 £43,538.39 2022 £3,790.81 -£11,064.22 -£37,762.32 £6,007.48 £9.59 £72.35 £615.46 -£62,546.63 £0.00 -£100,877.48 2023 £6,799.70 £870.47 -£17,889.57 £20,912.25 -£1.40 £482.18 £1,055.62 -£63,859.32 £0.00 -£51,630.07 2024 £8,342.54 £6,137.93 £3,690.94 £22,769.27 -£160.31 £1,498.08 £2,514.41 -£30,296.28 £0.00 £14,496.58 2025 £3,206.95 £5,512.33 £2,993.89 £13,391.81 -£185.36 £0.00 £1,051.65 -£7,124.36 £0.00 £18,846.91 Totals £304,140.36 £164,963.17 £50,222.59 £100,855.73 -£162.06 £2,972.96 £6,524.27 -£174,734.29 £1,914,136.72 £2,368,919.45 Council Tax Written-Off During Financial Year 2025/26 - Summary of Write-Off Reasons 7 Page 47 of 166
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Appendix 3 Financial Year Statutory Additions Deceased No Trace Sequestration, Liquidation etc. Ceased Trading Wrongly Rated Small Balances Uneconomical to Pursue/Collect Unclaimed Credits Debt Prescribed Total 1995 to 2005 £14,664.63 £0.00 £21,215.70 £0.00 £0.00 £0.00 £26.95 £0.00 £0.00 £71,030.38 £106,937.66 2006 £3,212.62 £0.00 £21,907.27 £0.00 £0.00 £0.00 £0.10 £0.00 £0.00 £0.00 £25,119.99 2007 £1,783.90 £0.00 £16,771.63 £0.00 £0.00 £0.00 -£0.06 £0.00 £0.00 £0.00 £18,555.47 2008 £1,451.63 £0.00 £14,460.42 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £15,912.05 2009 £1,510.34 £0.00 £15,103.40 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £16,613.74 2010 £1,836.06 £0.00 £18,360.64 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £20,196.70 2011 £1,669.92 £0.00 £7,472.34 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £9,142.26 2012 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.01 £0.00 £0.00 £0.00 £0.01 2013 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2014 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2015 £0.00 £21.60 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £21.60 2016 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 2017 -£182.85 £0.00 £16,113.42 £0.00 £0.00 £0.00 -£1.10 £0.00 £0.00 £0.00 £15,929.47 2018 -£246.24 £0.00 £10,635.00 £0.00 £0.00 £1,160.81 £0.00 £0.00 £0.00 £0.00 £11,549.57 2019 £0.00 £0.00 £12,463.00 £0.00 £0.00 £3,614.21 -£0.41 £0.00 £0.00 £0.00 £16,076.80 2020 £303.50 £0.00 £147.07 £3,034.98 £0.00 £37,838.26 -£2.85 £0.00 -£271.69 £0.00 £41,049.27 2021 £499.80 £4,998.00 £126.93 £0.00 £0.00 £62,950.51 £5.05 £0.00 -£252.04 £0.00 £68,328.25 2022 £160.15 £2,973.47 £125.86 £1,751.43 £2,060.22 £63,180.07 £5.65 £0.00 -£8,068.08 £0.00 £62,188.77 2023 £6,633.25 £0.00 £7,180.05 £30,728.00 £36,466.67 £40,593.55 £15.75 £0.00 -£14,429.19 £0.00 £107,188.08 2024 £5,732.93 £0.00 £939.64 £26,668.20 £29,227.27 £0.00 -£3.06 £0.00 -£10,732.62 £0.00 £51,832.36 2025 £2,609.49 £0.00 £640.85 £99,308.55 £7,454.89 £0.00 £1.58 £1,026.40 -£14,070.90 £0.00 £96,970.86 Totals £41,639.13 £7,993.07 £163,663.22 £161,491.16 £75,209.05 £209,337.41 £47.61 £1,026.40 -£47,824.52 £71,030.38 £683,612.91 Non-Domestic Rates Written-Off During Financial Year 2025/26 - Summary of Write-Off Reasons 7 Page 49 of 166
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Appendix 4 YEAR NO FUNDS/ NO PROSPECTS DECEASED/PERMANENT CARE DEBT PRESCRIBED OR LESS ThAN £250 TOTAL DEBT <April 2018 £14,648.69 £14,648.69 2018/19 £326.43 £326.43 2019/20 £234.48 £234.48 2020/21 £2,850.90 £2,850.90 2021/22 £549.76 £2,666.88 £3,216.64 2022/23 £32.75 £32.75 2023/24 £4,797.24 £4,797.24 2024/25 £139,872.11 £4,713.68 £144,585.79 2025/26 £59,536.13 £1,838.75 £1,895.93 £63,270.81 TOTAL £204,989.72 £16,487.44 £12,486.57 £233,963.73 Irrecoverable Rents Debt Recovery Process Day 14 - Arrears reminder letter sent If not paid, Day 21 - Attempt Contact with tenant If not paid, Day 28 - Further investigation either 7 day non-occupation letter or Pre Notice of Proceedings letter sent If not paid, Day 35 - Notice of Proceedings served by Sheriff Officer If not paid, Day 42 - Visit to tenant If not paid, Day 49 - Warning Letter Generated with effective date of Notice of Proceedings and possible court action If not paid, Day 56 - Taken to Eviction Prevention Panel and authorisation for Court Action sought Irrecoverable Housing Rents Debt Written off in financial year 2025/26 (to 22 Feb 2026) by year and reason 7 Page 51 of 166
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Appendix 5 YEAR NO FUNDS/NO PROSPECTS DECEASED/PERMANENT CARE OR LESS THAN £250 TOTAL DEBT 2017/18 £994.37 £994.37 2019/20 £297.50 £297.50 2020/21 £1,493.66 £1,493.66 2021/22 £9,215.72 £2,421.28 £11,637.00 2022/23 £17,488.18 £17,488.18 2023/24 £326.15 £164.90 £491.05 2024/25 £9,013.72 £9,013.72 2025/26 £2,704.80 £2,704.80 TOTAL £26,703.90 £326.15 £17,090.23 £44,120.28 Homeless Debt Recovery Process Day 14 - Arrears reminder letter sent If not paid, Day 21 - Attempt Contact with tenant If not paid, Day 28 - Further investigation either 7 day non-occupation letter or Pre Notice of Proceedings letter sent If not paid, Day 35 - Notice of Proceedings served by Sheriff Officer If not paid, Day 42 - Visit to tenant If not paid, Day 49 - Warning Letter Generated with effective date of Notice of Proceedings and possible court action If not paid, Day 56 - Taken to Eviction Prevention Panel and authorisation for Court Action sought Homeless Debt Written Off in financial year 2025/26 (to 22 Feb 2026) by year and reason 7 Page 53 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 24 June 2026 Report Title: Council Tax for Long-Term Empty Dwellings Report Number: 26/184 Report Author: Kevin Fraser, Team Leader (Local Taxes) Organisational Lead: Alan Taylor, Strategic Lead, Customer & Digital Services ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to confirm the arrangements for increasing the Council Tax charge for long-term empty dwellings, to ask for agreement for the continuation of discretionary provisions in this respect, and to note the existence of statutory guidance issued by the Scottish Government. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Main Issues 5 Proposals 6 Conclusion 7. Impact and Value Assessment 8. Appendices 2. Recommendations It is recommended that the Committee: 2.1 Note the increase in the surcharges to be applied to long-term empty dwellings, as detailed in Section 5, and approved by Council on 4 March 2026 2.2 Agree to maintain existing discretionary provisions as detailed in Section 5. 8 Page 55 of 166
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2.3 Note the requirement to adhere to the statutory guidance provided by the Scottish Government in Appendix 1. 3. Background/Context 3.1 The Housing (Scotland) Act 2025 introduced additional powers for local authorities to charge higher levels of Council Tax on second homes and long- term empty dwellings by removing the existing cap. 3.2 In 2025/26 the Council Tax charges determined by Perth & Kinross Council for both long term empties and second homes were set at the maximum cap of 200%. The legislative change from 1 April 2026 removes the cap on second homes and long-term empty dwellings. 3.3 In this context a “second home” is a dwelling which is no one’s sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person who is liable to pay the council tax that is chargeable can produce evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period, and, 3.4 A “long-term empty home” is a dwelling which has been continuously unoccupied for a period exceeding twelve months and is not of a class of dwellings specified in schedule 2 to The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013. These are: o Properties that are actively marketed for sale or let, which are protected from the surcharge for two years since last occupied. o Properties undergoing repairs or renovation where a new purchaser cannot be subject to the increase for up to six months since the date of purchase 3.5 In setting its budget for 2026/27 the Council, at its meeting on 4 March 2026, decided to use these powers to increase the charge applied to long term empty dwellings from 200% to 300% with effect from 01 July 2026. 3.6 This will effect approximately 920 dwellings in the Perth & Kinross Council area. 3.7 Based on these numbers and assuming a static collection rate this will generate approximately £600,000 in this financial year, rising to £800,000 for each subsequent full financial year. 3.8 No changes were proposed for second homes which will retain the 200% charge. For noting only, there are a similar number of such dwellings. 3.9 The increased flexibility does not affect eligibility for statutory exemptions under the Council Tax (Exempt Dwellings) (Scotland) Order 1997. Examples include dwellings unoccupied for care purposes and those where occupation Page 56 of 166
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is prohibited by law. Full details of all exemptions are available at www.pkc.gov.uk/counciltaxdiscountsandexemptions. 4. Main Issues 4.1 The Council recognises the importance of notifying those affected therefore letters have been issued by the Local Taxes team to raise awareness of the changes. 4.2 Such letters have been issued to those that will be immediately affected, i.e. existing long term empty dwellings and those where the surcharge is due to be applied within a 6-month period should there be no change in circumstances. 4.3 The Council also recognises the need to take individual circumstances into account and agreement is sought to allow discretion to be considered on a case-by-case basis as outlined in Section 5 5 Proposals 5.1 The Committee is asked to note the decision of the Council to increase the charge for long term empty dwellings to 300% with effect from 01 July 2026. 5.2 The Committee is asked to agree to continue the discretionary provisions that were set at a meeting of the former Strategic Policy and Resources Committee on 19 April 2017. 5.3 This allowed the Council to provide flexibility in the following circumstances: o Where an existing owner commences or resumes activity to bring a long-term empty dwelling back into use. o Where the nature of the dwelling is such that it could not reasonably be brought up to a habitable standard within the timescales allowed under existing legislation governing the award of discounts or exemptions . o Where conditions, out with the control of the owner, create a limited market and thereby a negative impact on the time that a dwelling may take to sell. o Any other exceptional circumstances out with the direct control of the owner. 5.4 In all cases, engagement with the Council’s Vacant Property Team is a condition of any flexibility or discretion being considered. 5.5 Where discretion is to be applied, this will take the form of a 10% discount for a maximum of 18 months from the date a surcharge would ordinarily be applicable Page 57 of 166
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5.6 This will mean that the payer is protected from any surcharge and will pay 90% of the standard Council Tax charge. 5.7 The Committee is also asked to note that, in all cases, adherence to the statutory guidance provided by the Scottish Government, as provided in Appendix 1, will be observed. 6 Conclusion 6.1 The Council budget for 2026/27 included a decision to increase the surcharge on long-term empty dwellings from 01 July 2026. 6.2 In doing this it is recommended that existing discretion is maintained on a case-by-case basis with a requirement for the owner to engage with the Council’s Vacant Property Development Team. 6.3 The changes to the regulations were accompanied by statutory guidance provided by the Scottish Government which will be adhered to. 7. Impact and Value Assessment https://www.pkc.gov.uk/media/55177/Council-Tax-for-Long-Term-Empty- Dwellings/pdf/Council_Tax_for_Long- Term_Empty_Dwellings.pdf?m=1777993627303 8. Appendices 8.1 Appendix 1 - Scottish Government statutory guidance Page 58 of 166
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1 Local government finance circular 6/2026: council tax on second and long-term empty homes guidance GUIDE FOR LOCAL AUTHORITIES TO APPLY THEIR DISCRETION TO EITHER REDUCE OR INCREASE COUNCIL TAX LIABILITY TO SECOND AND LONG-TERM EMPTY HOMES Contents 1. Introduction 2. Definitions 3. Overview of powers 4. How the income can be used 5. Ring-fenced income 6. Council tax increases 7. Exclusions from the increase 8. Discretionary powers to vary the discount/increase 9. Treatment of additional income 10. Accountancy 11. Monitoring 12. Enforcement 13. Enquiries Appendix 1 8 Page 59 of 166
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2 1. Introduction This guidance note replaces the previous guidance - Local government finance circular 6/2024 – in relation to the Council Tax treatment of unoccupied properties (second and long-term empty homes). This note covers powers contained in the following legislation: Local Government in Scotland Act 2003, as amended by the Housing (Scotland) Act2025; and the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012; and related regulations: • The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 • The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2016 • The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2023 • The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 • The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 • The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2012 The table below summaries legislative changes introduced through the 2013 Regulations and subsequent amending instruments. Regulations Year Description 2013 Enables local authorities to charge an empty homes council tax premium of up to 100%. 2016 Enables local authorities to remove the discount on second homes. 2023 Enables local authorities to charge a second homes council tax premium of up to 100%; and the empty homes premium can no longer be applied to homes which have been empty for at least 12 months, where the property has been purchased by a new owner within the past six months, and repairs or renovations are being undertaken to contribute to the improvement of the property 2025 From 1 April 2026, establishes a national default rate for Council Tax premiums for second homes and long-term empty homes of 100 per cent; and enables local authorities to set a rate for Council Tax Page 60 of 166
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3 premiums for second homes and long-term empty homes, above or below the national default rate. Local authorities can vary the rate of Council tax for second and long term empty homes, by increasing or reducing the premium, applying no premium, or applying a discount. Page 61 of 166
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4 2. Definitions Second and empty homes are defined as: • second homes are accommodation that is not someone’s sole or main residence but is lived in for 25 days or more in the council tax charging period and must be furnished according to the definition in the regulations. • empty homes are also accommodation that is not someone’s sole or main residence. However, the accommodation may be either furnished or unfurnished but is either not lived in at all or is lived in for less than 25 days in the council tax charging period. For the purpose of this guidance: • empty homes will mean homes that are empty for less than 12 months • long-term empty will mean homes that are empty for 12 months or more Page 62 of 166
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5 3. Overview of powers In relation to Council Tax charges for second and empty homes, the Regulations provide local authorities with the power to vary that rate, including increasing or reducing the premium, applying no premium, or applying a discount, and to apply different approaches for different cases, classes of dwelling or areas. Local authorities also have discretion to vary the council tax charged for different circumstances, and/or to apply discounts or increases in all or part of their areas, as they consider appropriate. This flexibility recognises that different pressures and factors may affect different areas. This can be done by using either postcode boundaries, council wards or data-zones. Housing Need and Demand Assessments and Local Housing Strategies (LHS) may inform development of Council Tax charging policies for second and empty homes. Local authorities may use these to consider the effect of second home ownership and empty properties in their areas, and whether increased levels of Council Tax would help to address any problems arising from these types of properties. The purpose of this guidance is to support the lawful, proportionate exercise of local authority discretion following changes to the statutory framework governing Council Tax variations for unoccupied dwellings. The amendment made by the Housing (Scotland) Act 2025 removed the pre-existing statutory upper limit on the level of variation that may be applied. This guidance is intended to set out considerations which local authorities should have due regard to as they exercise their discretionary powers. More information about factors that may inform policies and the use of discretion are set out in this guidance. Page 63 of 166
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6 4. How the income can be used Council Tax income generated from second and unoccupied homes falls into two categories: Ring-fenced revenue Income generated using existing powers to reduce the discount on long-term empty homes and second homes in the 10% to 50% bracket will continue to be ring-fenced for affordable housing and empty homes services. This should be used in accordance with section 5 of this guidance. Revenue that is not ringfenced Income received if the discount is under 10% or if a council tax premium is applied, is not ring-fenced. While it can be used as the local authority sees fit, the Scottish Government encourages authorities to use this income for housing priorities. Page 64 of 166
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7 5. Ring-fenced income This income may be used by local authorities or provided to other organisations and individuals including Registered Social Landlords (RSLs) to support revenue and capital expenditure related to a range of affordable housing and empty homes activity including (but not limited to): • providing new-build affordable housing through RSLs or new council house building • funding of specified elements of water and sewerage infrastructure for new homes • bringing empty properties back into use (into the social sector where possible) – including funding for empty homes officer posts, loans and grants for repairs, renovations, and projects that involve partnership working with others e.g. third sector organisations. • land acquisition for affordable housing development • purchasing off-the-shelf houses from private developers for affordable housing use – including the purchase of developers’ part-exchange properties 5.1 Use of income on existing Council or RSL houses The Scottish Government does not expect local authorities to use the income to pay for routine maintenance and refurbishment of existing social rented stock. This includes improvement made towards meeting the Scottish Housing Quality Standard (SHQS). Both local authorities and RSLs, as responsible landlords, should have robust programmes in place to ensure that their stock is maintained and refurbished to a high standard expected by tenants. The income could, however, be used towards a particularly innovative scheme involving existing stock. An example could be to fund a scheme, which sought to improve the energy efficiency of homes significantly beyond the SHQS. Such a scheme would contribute toward climate change targets, reduce utility bills for tenants and potentially lift some tenants out of fuel poverty. 5.2. Diligence in relation to potential projects In making decisions on the funding of organisations and individuals, local authorities will wish to assess the financial viability of projects and issues related to security of tenure and affordability. Local authorities may use the additional income to fund or support discrete projects or top up funding from other sources. In doing so they need to ensure that they are compliant with the UK’s international commitments on subsidy control. This includes the Subsidy Control Act 2022, the EU-UK Trade and Cooperation Agreement (TCA), World Trade Organisation Membership, and any commitments arising from international treaties and agreements to which the UK is a party. Note, the Subsidy Control Act 2022 is applicable from 4 January 2023. Page 65 of 166
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8 A local authority may use this income to support prudential borrowing for new council house building and any of the housing activities listed above is permitted. This could mean a local authority taking on long term commitments that it will need to be able to service even if the additional ring-fenced income reduces over time. It is for local authorities to administer this in line with the prudential code for capital finance. 5.3 Strategic Planning Local authorities should set out future plans for expenditure of the ring-fenced income in their Strategic Housing Investment Plans, which reflect the key objectives set out in their LHS. In addition, the Scottish Empty Homes Partnership have developed the Empty Homes Framework guidance and toolkit to assist local authorities in setting out detailed action plans to support delivery of an empty homes strategy. These strategies should align with LHSs and Strategic Housing Investment Plans (SHIP). Page 66 of 166
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9 6. Council Tax Increase – Second and Long-term Empty Homes Local authorities can increase or reduce the premium, applying no premium, or a discount. The discretion given to local authorities to vary the council tax premium rate is intended to be a tool to encourage efficient use of existing housing stock by: • prioritising housing for permanent occupation, whether this is in the rented sector or home ownership • enhancing the sustainability of local communities; reaching the right balance for their local circumstances between local housing needs for residents, housing for seasonal workers and accommodation for tourists • influencing ownership patterns to encourage second homeowners to use their accommodation differently, for the benefit of local communities such as from personal use to a private rental tenancy, which could help increase supply in the private rented sector • bringing long-term empty homes back into use as safe, secure and warm housing • increasing the supply of affordable housing In considering whether to charge a premium, local authorities may wish to take account of the housing need and circumstances in their areas. The following factors may be relevant: • numbers and percentages of long-term empty homes or second homes in the area • distribution of long-term empty homes or second homes and other housing throughout the area and an assessment of their impact on property values in particular areas • potential impact on local economies and the tourism industry • patterns of demand for, and availability of, affordable homes • potential impact on local public services • potential impact on the local community • other measures that are available to authorities to increase housing supply • other measures that are available to authorities to help bring empty properties back into use Local authorities may wish to consider individual unique cases and their impact on local services, local economy, and local communities. It will be for owners to prove that their property is a genuine second home and local authorities will need to decide what evidence they require to make this determination. Decisions may include evidence in the form of utility bills, TV license and anything else that a local authority deems appropriate. Visiting officers may be used to follow up on individual properties. When deciding what level of premium might apply to second and long-term empty homes, local authorities may wish to be aware of approaches adopted elsewhere to consider impacts and effectiveness. For example, in England councils may take a Page 67 of 166
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10 stepped approach, with increases over time, based on the length of time a property has been empty1. 6.1 Long-term empty homes Local authorities can increase or reduce the premium, applying no premium, or a discount. An empty home may be either furnished or unfurnished but is either not lived in at all or is lived in for less than 25 days in any twelve-month period. From 1 April 2024 local authorities can no longer apply the council tax premium to long-term empty homes which have been purchased by a new owner within the past 6 months, and repairs or renovations are being undertaken to bring the home back into use. Local authorities have discretion to extend the period where they consider that it is appropriate to do so in order to enable works to be completed. Repairs and renovations that contribute to the improvement of the property include, but are not limited to: • upgrades e.g. new kitchen and bathrooms • energy efficiency works e.g. new windows and heating systems • modernisation works e.g. new wiring and plumbing systems • general repairs e.g. roof restoration and new render • Non-structural remedial action e.g. subsidence and rising damp This should not include activity which would not prevent the occupation of the property (for example, minor decorative works e.g. repainting and wallpapering). Note, this is distinct from the existing mandatory discounts for properties undergoing major structural repair work to become habitable. 1 Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK Page 68 of 166
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11 7. Exclusions from the increase 7.1. Existing Mandatory Discounts and Exemptions The new flexibility will not affect an owner’s eligibility to claim council tax exemptions under the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (‘the 1997 Order’). Exemptions are in place for empty homes, these include where the owner is: • marketing it for sale or let • in long-term residential care • in hospital long term • in prison • defaulting on their mortgage and the home is or will be repossessed by a lender • undertaking structural repairs (for up to one year after it becomes unoccupied) • deceased (in which case the exemption is for up to 6 months after the owner’s estate has settled) As long as an owner is eligible for an exemption, they would not be charged any council tax, regardless of how long the home has been empty. However, where a home or owner is no longer eligible for the exemption, a Council Tax increase will apply after the property has been empty for 12 months or more. 7.2. Homes actively being marketed for sale or let Homes being marketed for sale or let will be exempt from the council tax increase until they have been empty for two years or more. New build properties can also qualify for this exemption from the increase. This exemption is conditional on the home being genuinely marketed for sale or let at a realistic market price. In considering whether a home is genuinely being marketed for sale or let, local authorities can have regard to any unduly restrictive conditions being attached to the sale or let as well as the sales price/ rent level. In coming to their decision on whether or not the property is being genuinely marketed for sale or let, local authorities can request and consider evidence including: • Home Report - If the property is being marketed for sale, does it have a valid home report? Most houses for sale in Scotland require a home report which also includes a valuation of the property. If the home report valuation is significantly below the advertised price, it may be that the owner is not making a genuine attempt to sell their property. • Marketing - Are the owner’s marketing efforts providing adequate exposure to the market? Is the property being actively marketed by an agent and/or property sale/letting website? This may include marketing it on the Scottish Empty Homes Partnership’s Matchmaker Portal. Page 69 of 166
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12 8. Considerations and Discretionary powers to vary the discount/increase 8.1 Consideration: Notification and transparency Local authorities are encouraged to communicate clearly any decision to introduce or vary a Council Tax premium under these provisions. Authorities may wish to consider how best to provide information about any changes, including the timing of implementation and the categories of dwelling to which a premium will apply. Clear and proportionate communication can assist households in understanding the local approach and the policy considerations underpinning it, including impact assessments. Nothing in this guidance alters existing statutory requirements in relation to the setting, billing or collection of Council Tax. 8.2 Consideration: Annexes and ancillary dwellings Self-contained annexes may be treated as separate dwellings for Council Tax purposes, including separate banding, depending on their physical characteristics and use. While annexes are not expressly excluded from the scope of the Council Tax variation provisions, local authorities should consider whether it is appropriate to apply a premium. In many cases, annexes form part of, or are closely connected to, a main residence and may have a limited or negligible impact on the availability of housing within the local market. Applying a Council Tax variation to such dwellings may not advance the policy objectives of the legislation. Application: Where a dwelling includes a self-contained annexe that is ancillary to a main residence, a local authority should consider whether it is appropriate to apply a premium in light of the particular facts and circumstances. A local authority should not apply a premium where one or more of the following circumstances are present and the annexe does not operate as a separate dwelling within the local housing market: • the annexe is occupied by a member of the same household or by a family member connected to the main residence. • the annexe is used for purposes ancillary to the main dwelling (for example, as accommodation for residents, dependants, carers, or for purposes connected to the primary household). • applying a premium would not be likely to bring additional housing into effective use in the authority’s area. Page 70 of 166
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13 Only where an annexe is genuinely functioning, or capable of functioning, as an independent dwelling withheld from effective occupation should a local authority consider whether the application of a premium would be consistent with the purpose of the legislation. Authorities should ensure that their approach reflects the objective of the premium framework and avoids disproportionate outcomes where annexes are ancillary in nature. 8.3 Consideration: Armed forces personnel stationed away from their normal residence Where a dwelling is left unoccupied solely because the liable person is required to live elsewhere as a result of compulsory military service, deployment, or posting, the application of a Council Tax premium will not normally advance the purpose of the legislation. The premium framework is intended to influence properties that are being withheld from effective occupation; it is not intended to penalise those who are absent due to service obligations. Application: A premium should not normally be applied where: • the absence from the dwelling arises from compulsory deployment, posting, or other service-related requirements; • the dwelling would otherwise be occupied by the liable person as their sole or main residence; • the absence is temporary in nature and connected directly to service obligations; and • applying a premium would not realistically influence the occupation or effective use of the dwelling. Authorities should ensure that their approach recognises the particular circumstances of service personnel and does not result in disproportionate outcomes for those absent due to compulsory military service. 8.4 Consideration: Medical professionals providing essential healthcare services Dwellings may be empty (for example, where a person’s main residence is left empty), or occupied as a secondary residence (for example, where rented accommodation is required for work purposes), because the liable person is required to reside elsewhere in connection with their employment. This may arise where doctors and nurses occupy rented or tied accommodation associated with temporary, rotational or compulsory service. In such cases: • the person’s main dwelling may fall within scope of the long-term empty homes premium where it remains unoccupied for a qualifying period; and Page 71 of 166
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14 • the rented or tied accommodation may fall within scope of the second homes premium, depending on the facts and the application of the relevant regulations. Where a dwelling is unoccupied, or treated as a second home, solely because the liable person is required to reside elsewhere in order to deliver essential healthcare services, the application of a premium will not normally advance the purpose of the legislation. The premium is not intended to disadvantage those who are temporarily absent due to service requirements. Application: Where either: • a main dwelling is unoccupied due to temporary, rotational or compulsory service-related absence; or • a second residence arises because rented accommodation must be occupied for employment purposes, a local authority should not apply a premium unless satisfied that doing so would be consistent with the purpose of the legislation and proportionate in the circumstances. A premium should not normally be applied where: • the absence or additional residence arises from employment within the NHS or other essential healthcare provision; • the main dwelling would otherwise be occupied as the liable person’s sole or main residence; • the arrangement is temporary, rotational, linked to training or placement, or otherwise required by service obligations; and • applying a premium would not realistically influence the occupation or effective use of housing within the local area. Authorities should ensure that their approach recognises the importance of maintaining essential public services and avoids disproportionate outcomes where housing arrangements arise solely from service-related requirements rather than from a decision to withhold property from effective use. 8.5 Discretionary Approaches The existing unoccupied property legislation, and the legislation pertaining to second homes, which has effect from 1 April 2026, is discretionary in nature. These powers seek to allow local authorities to make decisions about the Council Tax treatment of second and empty homes to determine the balance in the use of housing to meet local needs. These decisions are for local authorities to make based on the market conditions within their own local area, and the individual circumstances of the occupant. Page 72 of 166
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15 It is for local authorities to determine their policy approach in relation to second homes and the use of discretionary powers. This is in line with the existing arrangements for long-term empty homes. Instead of applying a premium, local authorities may also decide to vary that rate, including increasing or reducing the premium, applying no premium, or applying a discount, and to apply different approaches for different cases, classes of dwelling or areas. Local authorities can vary the discount/increase, subject to the limits in the Regulations and exemptions, taking account of the area the home is in, the circumstances of individual owners, and/or other circumstances as a local authority considers appropriate. Examples of where local authorities may find it beneficial to consider whether to apply discretion could include: • Social or community benefit (in some circumstances, properties may be unoccupied or used as a secondary residence because the liable person is required to reside elsewhere on a temporary basis in order to deliver wider social, community or public benefit). • local economy impact (e.g. temporary occupation of a property for the purposes of completing constructions works, where that property does not fall within the definition of a Job-Related Dwelling). • hardship impact (e.g. the occupier would be subject to demonstrable hardship). Local authorities are best placed to assess the full facts and circumstances of individual cases. 8.6 Second Homes The discretionary nature of the new additional powers mean that local authorities will be able to make decisions in relation to the treatment of second home based on local considerations, including how to achieve the right balance in the use of housing to meet local needs and to support thriving communities. Local authorities must retain a 50% discount for second homes and empty homes that meet the following descriptions: • Purpose-built holiday homes – these are chalets or other types of holiday property which are either unsuitable to be occupied all year round (their construction may mean they are only suitable to be lived in during the warmer months) or are not allowed to be lived in all year due to planning, licensing or other restrictions. • Job-related dwellings - is a home that someone lives in because of their job, rather than purely by personal choice - this usually means the employer provides the accommodation. Page 73 of 166
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16 Please see Schedule 1 -The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013 (legislation.gov.uk) which provides the legal definition of Classes of unoccupied dwellings subject to 50% Council Tax discount. 8.7 Long-term empty homes Under the legislation, local authorities are prevented from using their discretion to vary council tax charges in a way that gives more favourable treatment to empty social rented homes just because they are owned by a social landlord. It is important that all owners take steps to bring homes back into use as soon as possible, rather than leaving them empty. Examples of where local authorities may find it beneficial to use their discretion in determining whether a premium should apply are: • a property that is taking a long time to sell/let in a stagnant market despite being priced appropriately • an Empty Homes Officer has assessed the owner is taking positive steps to re- occupy their property and a time-limited council tax increase “holiday” would encourage the property to be brought back into use sooner. Page 74 of 166
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17 9. Treatment of Additional Income 9.1. Effect on central Government grant The council tax base is used in calculating local authorities’ grant from the Scottish Government. As second homes and long-term empty properties are counted as half a dwelling in the calculation of the council tax base, regardless of what a local authority does with setting a discount or increase the level of central government grant is not affected as a result of local authorities reducing the level of discount or charging an increase. 9.2. Accounting for income received through reduced discounts Local authorities are required to ensure that a sum equal to the additional income, collected as a result of reducing discount between 10% and 50% for second homes and long-term empty properties is used in accordance with the broad outline as set out under section 4 above. The funds can either be transferred to an RSL, another organisation, individual or used by the local authority itself. In calculating the amount to be spent, authorities are required to consider all income received as a result of reducing the level of discount, irrespective of the year to which the income relates. Where resources are being allocated to RSLs, they will need a firm commitment regarding funding levels due to the fact that once project costs are legally committed, they cannot be withdrawn. It may be difficult for local authorities to be certain of the amounts to be allocated at the beginning of any financial year. This being the case, local authorities can wait until the following financial year, when actual funding levels are known, before allocating this funding to RSLs, in partnership with their housing colleagues and the Scottish Government More Homes Division. The deadline for finalising the levels of funding each local authority will provide from previous years is no later than 30 June after the end of the preceding financial year. Nothing in the above precludes local authorities from allocating funding to relevant projects at any point during the course of the year within which it is being collected. 9.3 Relationship with sums passed to Scottish Water The additional income from reducing the council tax discount or applying an increased level of council tax payable remains council tax income, and as such should be factored into the ABCD formula in full. For the purposes of calculating the amount of money to be passed to Scottish Water, in the “ABCD” formula: • A will be the total amount paid to a local authority as council tax or water services charges. This includes the amount paid as a consequence of properties that are subject to a reduced discount or council tax increase, and • D will be the total amount of council tax payable in that particular year. This includes any amounts that are due as a consequence of the reduced discount or council tax increase. Page 75 of 166
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18 10. Accounting Accounting for reduced discount should be on an income and expenditure basis. Any payments to RSLs or other organisations/individuals should be treated as General Fund expenditure in accordance with proper accounting practice. A sum equal to the additional income collected but not yet spent by the local authority or paid to RSLs or other organisations/individuals should form part of the annual accounts. Any sum not represented by a year-end creditor or provision will be required to be held as an earmarked reserve in the General Fund. All accounting entries relating to the additional income collected but not yet spent by the local authority or paid to RSLs or other organisations/individuals should be in accordance with proper accounting practice. Where reduced discount money has not been spent, it should accrue interest from the start of the financial year following the year of collection. Interest should accrue at the same rate applied to other savings held by local authorities. Page 76 of 166
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19 11. Monitoring 11.1. Broad Policy Each local authority will be required to submit a Council Tax Assumptions (CTAS) return to Scottish Government in March each year. CTAS will include details of each of the local authority’s policy in relation to the discounts and increases for second homes and/or long-term empty homes for the forthcoming year. 11.2. Notification of Income Local authorities will be required to provide details of the additional income collected on an annual basis to the Scottish Government through the Council Tax Receipts and Returns (CTRR) Q4 return. Where this resource is being allocated to RSLs or other organisations/individuals, this will allow the project planning and housing approval processes to be agreed as early as possible between local authorities, the Scottish Government More Homes Division and other strategic partners. The income collected from reducing the long-term empty homes discount below 10% or charging an increase is not ring fenced for housing and can be used at the discretion of local authorities, (although are encouraged to still use for housing priorities). As this income is treated separately from that received by reducing the discount between 10% and 50%, it will be recorded in a separate column on the annual CTRR Q4 return. Each authority will be required to provide, on the annual CTRR Q4 return, details of the amount billed and the amount received through the additional revenue generated by reducing the discount and applying the council tax increase; and, on an amended Local Financial Return, the amount designated either for local authority expenditure and/or transfer to RSLs, and other organisations or individuals. 11.3. Numbers of Properties The short-term working group on empty and second homes will consider and advise on amendments to the annual CTAXBASE form to reflect new legislation and evolving policy requirements. As stated above, homes in receipt of a reduced discount, or a council tax increase will still be counted as half a dwelling for Revenue Support Grant calculation purposes. 11.4 Interaction between second and empty homes It may be difficult for local authorities to determine whether or not a dwelling has been lived in for at least 25 days in any year, so the definition of a second home will require owners to provide evidence that the home has been lived in. Evidence may include utility bills, TV license, electoral register, short-term let activity or anything else that a local authority deems appropriate. Local authorities may use non-ringfenced income to fund enforcement and identification work, which may Page 77 of 166
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20 involve empty homes officers monitoring the interaction between declaration of long- term empty homes and second homes. Page 78 of 166
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21 12. Enforcement By the end of August each financial year, the Scottish Government will compare reported expenditure against reported additional income, which local authorities expect to generate from reducing the discount between 10% and 50%. If the two amounts do not match, local authorities will be asked for an explanation. If, following this explanation, the Scottish Government considers the money has not been directed, or will not be in the future, towards the housing activities set out under section 4 then this will be reflected within that local authority’s grant via a re- determination within the following financial year’s Local Government Finance Order, which sets out grant levels for local authorities. The money taken from the grant will then be provided to the Scottish Government More Homes Division for housing projects within the area of the local authority concerned. Page 79 of 166
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22 13. Enquiries If you have any questions or comments regarding this guidance, please e- mail ceu@gov.scot Page 80 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality Committee or Board: Finance and Resources Committee Date of Meeting: 24 June 2026 Report Title: People and Culture Strategy 2024–2028 Annual Update Report Number: 26/185 Report Author: Pauline Johnstone, People and Culture Manager Organisational Lead: Greg Boland, Strategic Lead - Strategic Planning, People and Performance 1. Purpose 1.1 This report provides the Finance and Resources Committee with the annual update on progress in 2025/26 in implementing the People and Culture Strategy 2024–2028 (the Strategy), approved by the Committee on 12 June 2024 (Report No 24/180). It fulfils the commitment to report annually on People and Culture outcomes. 1.2 Sections 1. Purpose 2. Recommendation(s) 3. Background/Context 4. Main Issues 5. Proposals 6. Conclusion 7. Impact and Value Assessment 8. Appendices 2. Recommendation(s) 2.1 The Committee is asked to note progress to date and agree the recommended actions for the coming year to support continued implementation of the People and Culture Strategy. 3. Background/Context 3.1 The People and Culture Strategy 2024–2028 was approved by the Finance and Resources Committee on 12 June 2024 Report No 24/180 followed by an update on 25 June 2025 Annual Update Report No 25/174. 9 Page 81 of 166
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It sets out the Council’s long-term approach to ensuring a sustainable, skilled, flexible and values-led workforce capable of meeting current and future service demands. The Strategy’s core objective is: “To enable the delivery of a sustainable approach to workforce development, and a flexible and agile workforce with the right skills, values and attitudes to meet the needs of our communities now and into the future.” This objective aligns with the Council’s transformation agenda and recognises the critical role of our workforce in delivering services for the people of Perth and Kinross. 3.2 The Strategy was developed in response to skills shortages, an ageing workforce demographic, increased competition in the labour market, and changing employee expectations around flexibility, wellbeing and development. These challenges continued to shape workforce priorities in 2025/26, and the action plan was designed to address them through targeted initiatives structured around the Council’s core values of Ambition, Compassion and Integrity. 3.3 The first annual update (Year 1) was reported to the Committee in June 2025. It established baseline measures for key workforce indicators and confirmed that workforce-related Best Value Audit recommendations had been built into the Strategy and action plan, including annual progress reporting, stronger workforce planning and measurable outcomes. 3.4 This is the second annual update (Year 2), covering progress from July 2025 to April 2026. It summarises the main issues and achievements, supported by Appendix 1, which provides a detailed update on delivery of the Strategy action plan and success measures to April 2026. 4. Main Issues 4.1 This section summarises Year 2 (2025/26) progress against the People and Culture Strategy action plan, highlighting key outcomes and areas requiring further evidence or development. 4.2 Workforce Planning and Resourcing Strategic workforce planning to improve organisational capacity to meet future demand remained a major focus in 2025/26, with progress in embedding this approach across the organisation. The Workforce Planning Board has ensured each Strategic Lead area has a three- to five-year workforce plan, which have been brought together to inform Council-wide priorities. This has helped identify common resourcing challenges and opportunities, including the need to: • Transition to a recruitment approach for entry-level roles that prioritises attitude, and behaviours, combined with robust internal development to build skills. • Expand and enhance career pathways, incorporating apprenticeships and trainee programmes to “grow our own” talent. Page 82 of 166
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• Strengthen leadership development and succession planning to ensure a pipeline of future leaders. • Continue promoting a positive culture and transferable skills across the workforce, enabling staff to adapt to new roles and challenges. • Maximise opportunities for cross-service working and collaboration (both internally and with external partners) to share knowledge, improve service delivery and broaden development opportunities. These themes have informed a range of actions now underway, including the “grow our own” initiatives described in section 4.3. The Board reports key findings and decisions to the Executive Leadership Team regularly, ensuring ongoing oversight. Early workforce planning has supported proactive reskilling and redeployment, mitigating workforce risk and reducing potential redundancy costs. Every effort is made to mitigate the impact of resource decisions on employees and in 2024/25, most of those supported through the internal skills register secured suitable alternative roles. 4.3 Attraction, Recruitment and Early Careers During 2025/26, the Council has continued to strengthen its employer brand and widen its talent pipeline, with a particular focus on attracting younger people to support long-term workforce sustainability. The Employer of Choice Working Group continues to drive this agenda. The branding strapline “More than a job” is now consistently used in recruitment advertising and communications. Supporting materials and channels have been developed, including refreshed recruitment advert templates highlighting our benefits, a dedicated social media presence for Council vacancies, and staff encouragement to promote opportunities through their own networks. These measures are intended to widen the candidate pool and reduce the number of posts that remain unfilled after the first advertisement. In 2025/26, around 22% of advertised posts required re-advertisement, which was broadly unchanged from the previous year. This indicates that recruitment remains a challenge in some areas. In June 2026, the Council expanded its early careers offer through a Summer Placement Programme. The programme provides structured, paid work experience for young people, primarily school leavers, across a range of Council services. Placements are targeted at areas with known or emerging workforce need and are designed to give participants meaningful workplace experience, develop core employability skills, and increase awareness of careers in local government. To maximise the value of the programme, participants can apply for internally advertised Modern Apprenticeship vacancies during their placement and for six months afterwards, recognising that vacancy timing may not align with the placement period. Page 83 of 166
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This approach supports workforce planning by creating clearer entry routes into employment for people under 30 and strengthening a sustainable “grow our own” talent pipeline. By linking work experience directly to apprenticeship opportunities, the Council can improve retention of local talent, target investment towards hard-to-fill roles, and reduce reliance on external recruitment. The programme also supports the strategic objective of increasing the proportion of employees under 30, while enabling better tracking of outcomes and stronger alignment between early-career activity and longer-term workforce demand. Career Grade Structure guidance has also been implemented to provide clearer progression routes from entry-level grades to promoted posts. Taken together, these initiatives create a more structured pathway for younger employees to enter and progress within the Council, with the aim of improving both recruitment and retention. Early indicators are encouraging. The proportion of employees under 30 increased from an average of 10.9% in 2023/24 to 12.2% in 2024/25 and has remained around 12% in 2025/26, equivalent to approximately 730 employees. First-year retention has also improved, reducing service disruption and vacancy risk. Staff turnover within the first year of service fell from 23% in 2023/24 to 16% in 2024/25 and has remained around 17% in 2025/26. Retention among younger employees has strengthened in particular: in 2025/26, leavers under age 30 represented 15% of that age group’s headcount, down from 22% in the previous year. Taken together, these trends suggest that the Council’s focus on early careers and strengthening the overall employment offer is beginning to have a positive effect supporting workforce sustainability and reducing recruitment costs. 4.4 Leadership Development and Culture Supporting and developing leaders at all levels remains central to building an agile, high-performing workforce culture. During 2025/26, the Council continued to invest in leadership development by delivering Year 2 of the Evolving Leaders in Practice senior leadership programme and extending key elements to a wider cohort beyond Strategic Leads. A new Leadership Strategy has also been developed and approved. Delivery will begin in autumn 2026 and continue through to 2028, supported by a Leadership Experience offer designed to build awareness of the five foundations of leadership and reinforce the competencies, values and behaviours expected of all leaders. Page 84 of 166
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A new Leadership Hub is also being developed as an online resource and community for managers, providing clearer development pathways, access to learning opportunities, and peer support. Collaboration has also extended beyond the Council. In 2025/26, a Tayside Leadership Development Collaborative was established between Perth & Kinross Council, NHS Tayside, Dundee City Council and Angus Council. The partnership enables participating organisations to share resources and good practice, improving efficiency and promoting greater regional consistency. As part of this work, the Council joined NHS Tayside’s Essentials of Leadership and Management (ELM) programme, with 160 new or aspiring managers from across the partner organisations taking part in the first cohort. The Council has also delivered a second cohort of its Forging Influence and Responsibility (FIR) programme for middle managers. 40 managers completed the first cohort, with a further 18 currently participating. Together, these programmes are strengthening the internal leadership pipeline, modernising management practice, and reinforcing the Council’s values across leadership culture. This is reflected in the 2025 Employee Survey, where 97% of respondents agreed that their team embodies the Council’s values and behaviours, up from 91% in 2024. This suggests strong cultural alignment, effective leadership and strong collaboration at team level. 4.5 Flexible Working and Wellbeing The Council’s Flexible Working Framework, including hybrid working arrangements, was reviewed and relaunched in January 2025 to reflect service needs and changes to the Council estate. During 2025/26, the refreshed framework was embedded and monitored. The 2025 Employee Engagement Survey highlights the wider employment offer: 42% of employees cited making a positive difference as a main reason for working for the Council, 21% cited their team or colleagues, and 8% included flexible working among their top reasons. Page 85 of 166
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This work is being supported by the development of a short pulse survey to assess the impact of flexible working on productivity, wellbeing and service performance. Findings from that survey will inform any further refinements and help address the remaining Best Value audit recommendation on measuring flexible working outcomes. Employee health, safety and wellbeing remain a core element of the People and Culture Strategy. During 2025/26, monthly health and wellbeing briefings for staff and managers continued, covering topics ranging from mental health to physical safety. Promotion of the Employee Assistance Programme also continued, with significant uptake of access to self-help workbooks, podcasts and other wellbeing resources increasing from 238 in 2024/25 to 3263 in the 25/26 period. Use of the helpline and counselling services also increased, demonstrating raised awareness of the service and immediate accessible self-directed support. Work is also continuing to develop a comprehensive Health and Wellbeing Pathway involving Council, Education and Learning, and Health and Social Care Partnership colleagues. This will define what a healthy workforce looks like, and the practical steps needed to support it. Engagement across services is helping shape the pathway and align policies and support arrangements. Efforts to support attendance and increased service capacity through improved absence management tools are also beginning to show results. Managers now have access to a People Analytics dashboard providing real-time attendance and absence data for their teams. Training and drop-in sessions have helped managers use the dashboard effectively, enabling earlier and more proactive intervention. As a result, sickness absence among teachers has fallen from an average of 9.1 days lost per teacher in 2023/24 to 7.2 days in 2025/26. Absence among other staff groups (SJC, Craft and Chief Officers) increased slightly in 2025/26 to 12.7 days, compared with 12.6 days in 2024/25, but remains below the 2023/24 level of 13.1 days. This suggests that the overall absence position is still improved from the baseline, although some services may require continued attention. Managers report that the dashboard is a useful tool, and further benefits are expected as its use becomes routine, including earlier intervention, more targeted support and lower absence costs over time. In addition, ERICA, the Council’s virtual HR assistant, continues to provide managers with quick guidance on employee relations and wellbeing queries, with a booking function for more complex support. Planned AI enhancements are expected to improve its effectiveness further in the coming year. Safety at work has also remained a priority within the Council’s culture and wellbeing actions. A Reducing Challenging Behaviour Working Group, including trade union representation, continues to meet regularly to address violence and aggression incidents, initially focusing on education settings. A new incident reporting process has also been developed for non-education settings to strengthen reporting and prevention. Reported violence and aggression incidents fell from 1,771 in 2023/24 to 1,595 in 2024/25 and 1,585 2025/26 and further analysis is needed to understand Page 86 of 166
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trends fully and identify any additional action required. The Council has committed in principle to UNISON’s End Violence at Work Charter and is operationally aligned with all 10 Charter standards. Evidence has been prepared to show how existing policies, reporting arrangements, training and support meet the requirements, supported by ongoing improvement activity, including the Reducing Challenging Behaviour Working Group. The EJCC previously agreed a position of working towards full compliance within 12 months. However, formal sign-up and public confirmation have not yet been completed, as the Council is awaiting confirmation from UNISON that the evidence submitted is sufficient to complete the signatory process. 4.6 Workforce Engagement and Inclusion The transfer of employee engagement responsibilities to the Strategic Communications and Engagement Team, implemented in 2024/25, has started to deliver a more coordinated approach to internal communications. A Communications and Engagement Strategy is now in place, with a clear focus on plain English and accessibility across all channels, including subtitles on staff videos and accessible document formats. Work has also continued to improve communication with employees who do not routinely use the intranet or email, through alternative methods and team cascades. Team meetings remain the communication channel most valued by employees, suggesting strong direct engagement. In the 2025 survey, ratings for the intranet as an information source fell slightly, while Managers’ Weekly Briefings and other channels increased in perceived value. This is helping shape the Council’s communications approach. The Employee Engagement Survey 2025 took place in late autumn 2025. While survey participation reduced from 47% to 38%, results show stable overall engagement and strong cultural alignment, suggesting continued effectiveness of engagement initiatives, with a need to improve participation and consistency of local action planning. Although the response was lower last year, it is still a significant increase from the 27% in 2021 and provides valuable feedback. Key corporate indicators remained broadly stable. The average score for likelihood to recommend Perth & Kinross Council as an employer was 7.11 out of 10 in 2025, compared with 7.2 in 2024. As noted in section 4.4, positive responses on team values increased. The top three reasons employees gave for working for the Council were broadly unchanged: 42% cited making a positive difference for people in our communities, 21% cited their team or colleagues, and 16% cited job security. These findings will continue to inform retention and engagement actions. Managers have continued to develop local action plans in response to the 2024 survey and have provided updates on “You Said, We Did” at both team and corporate level, including a Council-wide communication in May 2025. Action plans for the 2025 survey have been developed. The working group is now preparing for the next staff survey in late 2026, with a focus on improving participation and tracking progress on key themes. Page 87 of 166
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4.7 Consolidation In summary, year 2 of the 4 year People and Culture Strategy has consolidated the initiatives begun in year 1 and delivered further tangible outcomes with increasing evidence of measurable impact in key areas including workforce sustainability, reduced early attrition, improved absence outcomes, strengthened redeployment success, and enhanced employee perceptions of safety and organisational culture. Governance structures are embedded, and workforce planning is now more integrated into business-as-usual processes, supporting better risk management and more strategic deployment of people resources. The Council has also strengthened its labour market offer for key groups, alongside leadership development and wellbeing support. Some benefits, particularly cultural and demographic shifts, will take longer to fully materialise and measure. The next section sets out how this progress will be taken forward and where remaining evidence gaps will be addressed. 5. Proposals 5.1 Continuation of Strategy Implementation: It is proposed that the current approach to delivering the People and Culture Strategy continues into year 3 (2026/27). The governance and action plan framework has proven effective, and maintaining this momentum will further embed a consistent, cross-Council approach to workforce development and planning. 5.2 Planned Actions for 2026/27: Priority themes for the coming year will be informed by workforce plan reviews, employee feedback and external factors. Key areas are expected to include: 1. Further enhancement of workforce plans (linked to service design and transformation projects) 2. Expansion of the young workforce pathway (with sustainable funding and evaluation of internships and apprenticeships) 3. Implementation of “grow our own” talent initiatives (e.g. additional career- grade posts, succession planning and development programmes) 4. Roll-out of a broader leadership development programme covering middle managers and aspiring leaders. 5. A refresh of our Health and Wellbeing approach (including finalising the Wellbeing Pathway and possibly new policy guidance) 6. Continued collaboration with external partners (through regional networks or shared service opportunities) to maximise the impact of our workforce initiatives. 7. Progress our Fair Work Agenda including ongoing work with the unions to consider pay and grading in the context of entry level pay rates and differentials at the lower end of our pay scales as part of our employment proposition to improve recruitment and retention for those on the lowest grades. 8. Teaching: National negotiations earlier this year resulted in an agreement to implement a reduction in class contact time (RCCT) for teachers, with Page 88 of 166
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primary and special schools being implemented by August 2027 and secondary by August 2029. The 90-minute reduction is to be fully funded by Scottish Government; however, this means all Scottish councils will be looking to recruit additional teachers at the same time. In Perth & Kinross Council, workforce planning is underway with consideration given in the first instance to school roll forecasting and how existing newly qualified teachers and those on fixed term contracts can contribute to the additional resources needed. It is anticipated an additional 20 teaching FTE be engaged through early recruitment for session 2026/27 and 70 in 2027/28 with consideration being given to where this additionality can add most value. These proposed year 3 actions build on year 2 achievements and remain aligned with the Strategy’s objectives. The Committee is asked to agree that this work should proceed, subject to any adjustments required by emerging circumstances. 5.3 Future Reporting: A further update on Year 3 progress (2026/27) will be reported to the Finance and Resources Committee in June 2027, in line with the commitment to transparency and oversight. 6. Conclusion 6.1 This report shows that delivery of the People and Culture Strategy 2024–2028 continued during year 2 (2025/26), with governance embedded and actions progressed across workforce planning, recruitment, leadership, wellbeing and engagement. 6.2 This work continues to support workforce sustainability, the Council’s transformation agenda and Best Value commitments. While a number of positive indicators are available, some measures remain in development and will be strengthened through improved data capture and evaluation during 2026/27. 6.3 The Committee is invited to note progress during 2025/26 and agree the proposed actions for year 3 (2026/27). 7. Impact and Value Assessment This is an operational report, and as such, no further assessment is required. 8. Appendices 8.1 Appendix 1 - Update on key activities undertaken as part of the People and Culture Strategy action plan (as at April 2026). 8.2 Appendix 2 - Update of the May 2024 workforce profile data provided in the Strategy document. Page 89 of 166
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AI tools have been used in the preparation of this document and any accompanying materials. All content has been reviewed by a Council officer for accuracy prior to publication. Page 90 of 166
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Appendix 1 Key actions Actions delivered Measures of success 1. Strengthen the PKC employer brand to attract diverse candidates and support an agile, flexible and effective workforce. • The Employer of Choice Working Group was established with cross- Council representation. • The “More than a job” strapline was embedded across recruitment advertising. • A promotional email signature and a dedicated Facebook vacancies page were introduced. • Awareness sessions and an e-learning module were launched to strengthen the use of social media in recruitment. • Values-based recruitment guidance was added to the Managers Recruitment Toolkit and continues to be reviewed. • Recruitment webpages were refreshed and new engagement tools, including QR banners and event resources, were introduced. • Planned work for 2026/27 includes development of a resourcing toolkit, expanded partnership activity and more targeted use of data. Reduction in the proportion of advertised vacancies that remain unfilled and require re-advertisement. Unfilled vacancy rate • 2023/24 – 21% • 2024/25 – 21% • 2025/26 – 22% Turnover in the first year of employment • 2023/24 – 23% • 2024/25 – 16% • 2025/26 – 17% 2. Strengthen the offer for young people through apprenticeships, career development and external partnerships. • The Real Living Wage was introduced for Apprentice positions. • Summer placement opportunities for school leavers were piloted in 2025 and extended, with 23 paid placements commencing in June 2026 linked to the Modern Apprentice pipeline. • Resources and processes were developed to support more consistent participation in careers fairs and recruitment events. • Graduate Apprenticeships, including Social Work, were expanded. • Career Grade Structure Guidance was implemented, and the Supported Employee Learning process was approved. • Introduction of a structured development offer for employees under 30. • Improved retention of employees under 30. % of total leavers aged under 30: • 2023/24 – 21%; • 2024/25 – 17%; • 2025/26 – 18%. Leavers as a % of under 30 headcount: • 2023/24 – 25%; • 2024/25 – 22%; • 2025/26 – 15%. Proportion of employees under 30: 9 Page 91 of 166
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Key actions Actions delivered Measures of success • 2023/24 – 10.9%; • 2024/25 – 12.2%; • 2025/26 – 12%. 3. Use tools and technology to help managers plan and deliver organisational change. • Workforce plans supported Strategic Leads and Management Teams to identify and plan appropriate approaches to resourcing models and organisational change. • Service-level workforce planning enabled proactive skills development and early redeployment, internal job family moves reducing reliance on the use of the Skills Register. • Minimal number of staff on the Skills Register and most secured alternative employment. • Demonstrable effectiveness of re- skilling and redeployment arrangements, reducing the need for voluntary and compulsory redundancy processes. 4. Establish and use the Workforce Planning Board to oversee delivery, inform initiatives and share good practice. • Terms of Reference were agreed at the first meeting in September 2024 and meet on a regular basis. • A Workforce Planning event for Senior Management Teams was held in September 2025 to support the development of 3–5 year workforce plans. • Best Value actions were progressed, including service-level workforce planning alignment and development of impact measures. • A flexible working impact survey is in design for the Best Value update due in September 2026. • Bi-annual review of workforce plans and related initiatives. • Submission of an annual Workforce Planning Report to Finance and Resources Committee. • Completion of Best Value Audit actions. • Clear strategic direction for resourcing. 5. Use Workforce Planning Board outputs to inform leadership and partnership workforce discussions. • Strategic Leads presented current positions and proposed service delivery models to ELT. • Workforce plans are being used to coordinate resourcing and potential restructuring activity across the organisation. • Strategic Lead 3–5 year workforce plans were aligned to current and proposed operating models with predictive resource plans. • The Tayside Integrated Workforce Planning Group shared data and practice across PKC, NHST, Dundee City and Angus councils. • Year 2 of the Executive and Strategic Leadership Evolving Leaders Programme was completed. • Reduced likelihood and impact of workforce risks recorded in the Strategic Risk Register. • Embedded leadership foundations across the Council. Page 92 of 166
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Key actions Actions delivered Measures of success • A two-year Leadership Development Strategy was agreed, including a Leadership Experience, Leadership Pathways and a Leadership Hub. • PKC joined NHST to deliver the ELM Programme, with 160 participants in cohort 1 and 160 in cohort 2. • The FIR Programme saw 40 middle managers complete cohort 1 and 18 join cohort 2. 6. Include workforce implications in the assessment of digital projects. • The Workforce Planning Board considered this in April 2025 and the Digital Board reviewed processes to ensure workforce implications are included in future project assessments. • Digital governance was updated and workforce impacts are now assessed using qualitative and quantitative measures. • A revised process enables Workforce Planning Group input to Digital Board decision-making. 7. Develop the Flexible Working Framework in line with service needs and estate changes. • The Flexible Working Framework, including hybrid working, was reviewed and updated guidance was launched in January 2025. • Engagement survey data showed that flexible working remains valued, with comments highlighting the benefits of the current hybrid balance. • Targeted feedback mechanism is planned for September 2026. • 13.7% ranked flexible working as the top or second reason they work for PKC. • Implementation of the updated Flexible Working Framework. • Completion of related Best Value Audit recommendations. • Positive employee feedback in the employee survey. 8. Develop a health and wellbeing pathway across PKC and the P&K HSCP. • Health and wellbeing support continued to be promoted through monthly briefings. • Managers supported with real-time data in Power BI. • Development of the Health and Wellbeing Pathway remains ongoing, with engagement across strategic areas. • An Education and Learning transformation mapping exercise is underway to consolidate resources, strengthen wellbeing support and link to the Trauma Informed Working Group. • Continued links with all service areas to develop joint health and wellbeing initiatives where possible. • Creation and implementation of the Health and Wellbeing Pathway. • A dedicated Health and Wellbeing Strategy for the education workforce 9. Review policies, guidance and services to support managers and • Managers were given real-time access to team absence data in Power BI and drop-in sessions were held to support use. • The structure of information on Eric relating to relevant procedures was revised. Reduction in absence levels reported annually to the Local Government Benchmarking Framework. Teachers Page 93 of 166
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Key actions Actions delivered Measures of success employees during attendance and absence. • The Erica HR Chatbot was introduced to provide immediate guidance and signposting to further support. • The People Analytics dashboard was made available to all managers to support health and wellbeing discussions. • 2023/24 – 9.1 days • 2024/25 – 7.5 days • 2025/26 – 7.2 days SJC/Craft/Chief Officers • 2023/24 – 13.1 days • 2024/25 – 12.6 days • 2025/26 – 12.7 days 10. Improve reporting and response arrangements for violence and aggression at work. • A dedicated Reducing Challenging Behaviour Working Group, including trade union representation, continued to review processes in education settings. • A new incident reporting process was developed for other settings. • Reporting mechanisms and governance arrangements are now in place. Increased awareness of reporting and support. Reduction in violence and aggression incidents: • 2023/24 - 1,771 instances; • 2024/25 - 1,595 instances. • 2025/26 – 1,585 instances 11. Strengthen measures that help employees feel safe at work and improve access to support. • The Reducing Challenging Behaviour Working Group continued to meet regularly. • EJCC considered the Unison End Violence at Work Charter. • Monthly health and wellbeing briefings continued, including promotion of the Employee Assistance Programme and staff networks. • Employees were reminded periodically to complete equality information in MyView. • The 2025 survey showed an improvement in perceived safety, rising from 85% to 89% agreement. • Developed and delivered Courageous Conversation training to leaders across the Council to raise awareness of psychological safety in the workplace. • Increased awareness of, and participation in staff networks. • Increased use of Employee Assistance Programme resources. • Increased disclosure of protected characteristics through MyView. • Reduction in absence attributable to mental health: • 2023/24 -17,639 days lost; • 2024/25 -17,417 days lost. • 25/2026 -18, 052 days lost. 12. Review performance-related policies and • The Performance and Development Discussion process became mandatory in early 2025 following the move to an online platform. • The online process improved reporting capability. Increased PDD completion levels. Improved qualitative data regarding skill Page 94 of 166
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Key actions Actions delivered Measures of success practices and strengthen understanding of their role in development. • Issues with system authorisation and process simplicity were identified and improved guidance is in development. • ELT approved the introduction of a probationary period from July 2026. and learning needs to aid future resource planning. 13. Strengthen recruitment tools and guidance to embed Values and Behaviours in recruitment and leadership development. • Values based recruitment guidance is a core part of recruitment and induction. • The Values and Behaviours Framework is embedded in the competency framework, PDDs and the new Leadership Development Strategy. • Improved positive employee survey feedback: • Likelihood of recommending PKC as an employer: 7.1/10. • Agreement that teams model PKC Values often/every day: 97%. 14. Use Fair Work principles to support positive trade union relationships and partnership working. • Regular meetings continued with trade unions on council-wide issues. • Trade unions are engaged when change is proposed so they can comment on and help shape proposals. • Quarterly JNCT and EJCC meetings continue to discuss matters including health and wellbeing. • Continued positive trade union relationships. 15. Provide clear, regular and accessible communication to employees. • Employee engagement activity transferred to the Strategic Communications and Engagement Team and a Communications and Engagement Strategy was developed. • Work continued to embed plain English and accessible communication, including subtitles in videos and alt text in documents. • A guide to creating accessible information was launched in April 2026. • The 2025 survey identified team meetings and manager briefings as the most valued forms of communication. • Improved awareness among employees who do not routinely access Eric. • Increased use of managers briefings to communicate core Eric messages. 16. Deliver action plans arising from the 2024 employee survey. • Managers developed and implemented employee survey action plans. • Overarching themes from responses collated and actions developed. • Progress was communicated locally and organisation-wide through “You said We, did” messaging. • Increased employee participation year on year: 2021 – 27%; 2024 – 47%; Page 95 of 166
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Key actions Actions delivered Measures of success • 2025 results are available through Power BI and managers can access anonymous team feedback. • Key motivators identified in the 2025 survey were making a difference (42%), team (21%) and job security (16%). • Further improvement is required in participation rates and the consistency of action plan delivery. 2025 – 38%. • Maintain strong values alignment. • Delivery of action plans. 17. Ensure national agreements are implemented promptly and effectively. • The 2024/25 national pay settlements for Scottish Joint Council employees, Craft Operatives, Chief Officials, and Teachers and Associated Professionals were implemented in November 2024, including backdated arrears where applicable. • National agreements continue to be implemented promptly, supported by proactive review of structures and policies. • Timely implementation of nationally agreed pay awards and changes to terms and conditions. • Ongoing proactive review of structures and policies to support continued application of agreements. Page 96 of 166
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Appendix 2 People and Culture Strategy Workforce Data Update 2026 Workforce Numbers May-24 Mar-25 Mar-26 Headcount 5,878 5,910 5,949 FTE 5,082 5,190 5,115 Employee Groups (headcount) Teaching 1,649 1,651 1,645 Single Status 4,155 4,180 4,225 Chief Officer 22 18 17 Craft 52 61 62 Pay bill £264m £273m £290m £264m £273m £290m Contracts Permanent 90% 88% 89% Fixed Term 10% 12% 11% Working Hours Full Time 61% 62% 56% Part Time 39% 38% 44% Gender Balance Male 27% 27% 27% Female 73% 73% 73% Age Profile 16-19 1% 1% 0.5% 20-29 11% 10% 10.7% 30-39 21% 22% 21.4% 40-49 26% 26% 27.4% 50-59 31% 31% 29.5% 60-64 8% 8% 8.2% 65+ 2% 2% 2.3% Ethnicity White 98% 98% 98% Length of Service 0-2 years 26% 26% 21% 3-9 years 33% 33% 33% 10-19 years 25% 25% 25% 20-29 years 15% 15% 16% 30-39 years 1% 1% 5% 40+ years 0% 0% 0% 9 Page 97 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 24 June 2026 Report Title: Enhancements to Memorial Safety in Council Cemeteries Report Number: 26/186 Report Author: Katrina Hartnett, Team Leader & Andy Clegg, Service Manager Organisational Lead: Elaine Ritchie, Strategic Lead – Housing & Communities ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to provide an update on the motion agreed by Committee on 22 April 2026, which requested officers to engage with elected members on developing an enhanced Memorial Safety Programme for Council Cemeteries that provides more engagement with lair owners, the local community and set out costs for implementing the required enhancements. 1.2 This report also provides assurance that the Council is meeting its statutory duties in relation to memorial safety and seeks approval for enhancements to communication, engagement and administrative processes, including considering removal of the lair transfer fee. 1.3 Sections 1. Purpose 2. Recommendation(s) 3. Background/Context 4. Main Issues 5 Proposals 6 Conclusion 7. Impact and Value Assessment 8. Appendices 10 Page 99 of 166
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2. Recommendation(s) It is recommended that the Committee: 2.1 Notes the statutory requirement for memorial safety inspections and the Council’s ongoing programme. 2.2 Acknowledges the challenges arising from misinformation and public reaction at certain sites. 2.3 Approves the allocation of non-recurring funding of £55,000 from the Communities Earmarked Reserve to deliver enhanced communications, signage and engagement activity, including the creation of an additional Clerical Assistant post in 2026/27. Furthermore, the recurring element (£40,000) will be included as an expenditure pressure in the 2027/28 Provisional Revenue Budget. 2.4 Approves further consideration of removal or reduction of the lair transfer fee to help improve ownership records and support engagement with families. 3. Background/Context 3.1 The Council has operated a memorial inspection programme since 2019, following Scottish Government Guidance Appendix 8.1 issued in response to a Fatal Accident Inquiry. Since March 2025, inspections are a statutory requirement under The Burial (Management) (Scotland) Regulations Appendix 8.2. 3.2 Perth and Kinross Council manages 172 cemeteries across its burial estate. Approximately 22,000 of the 90,000 memorials have been inspected to date. The Council adopts a risk-based approach aligned with national guidance and industry best practice. No additional Scottish Government funding has been provided for this work and the current annual budget for inspection and ‘making safe’ works is currently £160,000, with total expenditure by the Council to date of approximately £1.1 million. 3.3 Memorials identified as posing an immediate safety risk are laid flat to remove the hazard and meet statutory requirements. Where necessary, this is followed by “socketing,” a recognised and reversible repair method that allows the memorial to be reinstated upright while maintaining safety. This approach goes beyond statutory requirements. Alternative approaches, such as staking and banding and cordoning, do not remove risk and require ongoing monitoring. In line with British Standards, smaller memorials under 625mm are considered lower risk; they are still subject to visual inspection and are laid flat when a high risk is identified. 4. Main Issues 4.1 Responsibility for installing and ongoing maintaining of memorials rests with the lair owner. In practice, ownership is often not formally transferred between Page 100 of 166
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generations meaning records are not up to date. Memorials may fail the hand pressure test for many reasons, including age, deteriorated foundations and poor workmanship. 4.2 Since the early 2000s, the Council has provided the foundations for all new memorials to ensure they comply with industry standards. Lair owners are then responsible for commissioning a suitably qualified memorial mason to create and install the headstone. Although the Council has operated a memorial mason registration scheme since 2003, families may still undertake work themselves or use unqualified contractors. This presents challenges in consistently enforcing standards across all cemeteries in Perth and Kinross and inevitably some newer headstones also fail the stability tests. 4.3 The scheme has recently been strengthened, requiring all applicants to provide evidence of qualifications, insurance and compliance certificates. Membership is mandatory for any stonemason working within Council cemeteries, and if families want to use other masons, they must also meet the scheme requirements and be approved in advance. This is intended to support families in securing appropriate standards of workmanship. 4.4 Aside from the lair owners’ responsibilities, the Council has a wider duty to ensure public safety in its cemeteries, including the testing of all headstones. Whilst the Council follows a well-defined process including contact with lair owners where possible, and using qualified staff, the making safe of any memorials can, and often does, understandably cause distress to those who have an interest and limited knowledge of how and why it has been done. In most cases, when officers have been able to explain the process and background to it, concerns are alleviated and people are assured that the Council are doing the work for good reason and with the greatest of care and respect. 4.5 However, misunderstanding of the inspection process, sometimes amplified through social and mainstream media, together with the sensitive nature of the work, has led to heightened public concern at some sites. In isolated cases, this has escalated to abuse and threats towards staff, requiring Police Scotland involvement and disrupting delivery of the programme. This creates risks for both the public and staff and can delay the Council in fulfilling its statutory duties. 4.6 Most lairs can accommodate multiple interments over several generations. It is therefore essential that interments only take place with the consent of the lair owner, making it important that ownership is formally transferred when required, typically following a bereavement. A fee of £59 is currently charged to partly cover the administrative costs associated with legal checks and updating burial records. 4.7 In many cases, this process is understandably not prioritised during a period of bereavement, which can result in ownership records becoming outdated. The associated fee may also present a practical or perceived barrier for individuals on low incomes. A comparison of fees charged by neighbouring Page 101 of 166
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burial authorities is provided in Appendix 8.3. Maintaining accurate ownership records is important to enable the Council to contact lair owners regarding matters such as memorial safety. However, the current fee arrangements have, in some cases, been perceived as the Council deriving income from a statutory public safety function, which is not the case. 5 Proposals 5.1 Given the highly emotive nature of memorial safety, it is unlikely that the programme can be delivered without causing some level of concern or distress. However, there is scope to reduce misunderstanding and misinformation through enhanced engagement. This would include improved digital information, advance notification of works, clearer written correspondence, and more visible and informative on-site signage. Several options were considered as set out in Appendix 8.4. 5.2 Administrative capacity within Bereavement Services has not increased since the programme was introduced, and existing staff have absorbed this work alongside an already demanding workload. Delivering a more proactive and supportive approach to engagement would require the creation of an additional permanent Clerical Assistant post (estimated cost £40,000 per annum). This would enable a more proactive and supportive approach to engagement with lair owners and members of the public. 5.3 Enhanced on-site signage would also help to improve awareness and reduce misunderstanding by clearly explaining the purpose and nature of the works, providing reassurance to visitors. This has been estimated as a one-off cost of £15,000, with the signage being reusable as the programme continues. 5.4 The costs of this proposal in 2026/27 will be funded from the Communities earmarked Reserve with the recurring costs from 1 April being included in the 2027/28 Provisional Revenue Budget as an expenditure pressure that will require to be funded. 5.5 Consideration could be given to reducing or removing the lair transfer fee to help address barriers to updating ownership records; however, this would result in an income shortfall of up to £15,000 per annum. A review would explore options for targeted fee reductions or waivers, alongside an assessment of the impact on service budgets. It would also consider measures to improve awareness of the need to keep lair ownership details up to date, supported by enhanced communications and engagement activity, including direct correspondence with local solicitors and undertakers. 6 Conclusion 6.1 The Council is fulfilling its statutory responsibilities and is adopting a more proactive and comprehensive approach than many other authorities to ensure memorials are made safe in a respectful and appropriate manner. However, misinformation and limited engagement with the public and key stakeholders Page 102 of 166
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continue to present risks to staff safety, service reputation and public confidence. 6.2 Strengthening communications and embedding a more proactive approach to engagement will enable those affected to better understand the actions being taken, the reasons behind them, and the options available. Enhancements to the memorial mason registration scheme will further support improved compliance and consistent adherence to required installation standards. 6.3 Committee is therefore asked to approve the allocation of non-recurring funding of £55,000 from the Communities earmarked Reserve to deliver enhanced communications, signage and engagement activity, including the creation of an additional Clerical Assistant post in 2026/27 with the recurring costs included in the 2027/28 provisional Revenue Budget. 6.4 Collectively, these measures represent a significant step forward in reducing risk, improving compliance and strengthening public trust, supporting a more transparent, compassionate and effective approach to the safe and respectful management of memorials. 7. Impact and Value Assessment IVA Assessment.pdf 8. Appendices 8.1 Scottish Government - Memorial Safety Guidance 8.2 Burial Regulation Guidance 8.3 Lair Transfer Fee Comparison 8.4 Options Appraisal Page 103 of 166
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Burial Ground Memorial Safety Guidance for Scotland’s Local Authorities June 2019 Appendix 1 10 Page 105 of 166
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2 Contents Overarching Principle .............................................................................................. 3 Background .............................................................................................................. 4 Introduction .............................................................................................................. 7 Pre-Inspection .......................................................................................................... 9 Inspection ............................................................................................................... 12 Recording and Communication ............................................................................ 16 Methods of Making Safe ........................................................................................ 18 Future Proofing ...................................................................................................... 22 Important Considerations ...................................................................................... 24 Overview ................................................................................................................. 27 Conclusion .............................................................................................................. 29 Annex A: Useful Contacts and Links .................................................................... 30 Annex B: Terminology ........................................................................................... 31 Annex C: List of Contributors ............................................................................... 32 Page 106 of 166
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3 Overarching Principles 1. This guidance follows the principles below as a guide to good and effective practice and these principles can be considered at every stage of any memorial inspection programme. The principles of the Health and Safety Executive’s (HSE) Five Steps to Risk Assessment are: 1. Step 1: Identify the hazards. 2. Step 2: Decide who might be harmed and how. 3. Step 3: Evaluate the risks and decide on precautions. 4. Step 4: Record your findings and implement them. 5. Step 5: Review your assessment and update if necessary. 2. It should be noted that this guidance does not negate or supersede any guidance or code of practice published by the HSE and has not been approved by the HSE. Further information on health and safety duties and responsibilities can be obtained from the HSE website: https://www.hse.gov.uk/. Page 107 of 166
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4 Background 3. The responsibility for memorial safety and implementation of a comprehensive memorial inspection programme represents a significant undertaking for any local authority. Regardless, the safety of staff and visitors in burial grounds is a statutory obligation for local authorities. This is primarily completed under both the Health and Safety at Work etc. Act 1974 (as amended) (HSWA1974) and the Occupier’s Liability (Scotland) Act 1960. 4. To assist authorities meet such obligations this guidance sets out considerations and practice which local authorities may evaluate and incorporate into their memorial inspection programme. Implementing this guidance may assist local authorities to manage their burial grounds effectively, to minimise the risk of injury that unstable memorials or their components can present to visitors and their staff. This guidance was created in response to recommendations made in January 2018 following a Fatal Accident Inquiry (FAI) into the death of a child. 5. In considering the recommendations made in the FAI, the Scottish Government examined the feasibility of defining how ‘large’ memorials should be described and inspected. During discussions with experts involved in burial ground management, it became clear that there are many factors which contribute to the stability of a memorial including height, weight, design, lean, topography, vegetation cover, proximity to other memorials, structures, walls or paths etc. and that guidance on memorial safety should take account of a wide variety of factors. 6. The guidance therefore is not limited to the inspection and maintenance of specific types of memorials e.g. based upon height. It instead addresses the management of all types of memorials, taking into account every factor that may affect a memorial’s stability. It sets out that a local authority should fully understand the extent of their burial grounds and account for every memorial within each of those grounds. It advocates an active management programme that means all memorials, regardless of size, are examined and fully inspected relevant to their individual circumstances. It places an emphasis on having in place robust recording and reporting procedures for every memorial inspection including ongoing assessment, to ensure everyone can safely visit burial grounds now and in the future. 7. The Scottish Government, as set out in this guidance, is of the view that to fully achieve the comprehensive and long lasting safety of all memorials within burial grounds, a local authority must understand and have in place the appropriate procedures and processes to achieve and maintain a safe environment for Page 108 of 166
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5 those visiting and working in their grounds. Local authorities will be able to use this guidance to review and reassess current practices, which will facilitate a level of consistency across the local authority burial sector in relation to memorial safety. 8. All 32 Scottish local authorities are burial authorities, operating and managing numerous burial grounds. These grounds may be in-use, receiving new interments and lair purchases, or they may be at capacity, closed cemeteries. Many burial grounds under local authority control are historic and not in use grounds e.g. originally attached to a parish church. 9. Local authorities are ultimately responsible for the vast majority of burial grounds in Scotland. Information collated for the Scottish Government, with co- operation from local authority representatives, indicates that there are at least 2,240 burial grounds which are the responsibility of local authorities. National individual memorial numbers will, as a minimum, be in the hundreds of thousands. Within this number are a huge variety of memorials, presenting further challenges to any memorial management process. 10. Along with local authority burial authorities, Scotland has many other interested and relevant organisations concerned with memorial safety and the wider management of burial grounds. This includes private burial authorities of varying size and business models, statutory bodies such as Historic Environment Scotland (HES), archaeological and conservation societies, cemetery friends groups and local community interest groups. 11. The examples above highlight competing priorities that must be managed during the implementation of any memorial inspection programme. This will include subsequent local authority action to make memorials of all types safe in their burial grounds. Lair Ownership 12. Local authority burial authorities are responsible for ensuring the safety of those visiting and working in their burial grounds. This means that regular memorial inspections should be carried out to achieve this. However, inspecting and taking action to make safe does not confer ownership. This guidance notes that the responsibility for the full and complete repair of memorials remains the duty of the lair owner. Page 109 of 166
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6 13. All authorities follow their own procedures for locating and contacting lair owners to inform them of the need for repair, and this guidance sets out suggested methods of doing so. Where a burial authority is unable to locate a lair owner, it is a decision for each authority about what repairs they may carry out on an unsafe memorial, followed by action taken to make that memorial safe. Page 110 of 166
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7 Introduction Who the Guidance applies to 14. The purpose of this document is to give guidance to local authorities about procedures to assist making memorials safe and to provide a safe environment in burial grounds. The guidance may also be of use to any private, non-local authority burial authority to assist their ongoing management of ground(s) under their control. Wider Scope 15. This guidance can also act as a first step towards an authority drawing together or updating a comprehensive burial ground management plan. This may include all elements of burial ground management in addition to memorials e.g. boundary walls, burial aisles, ruined structures, railings, soil conditions, roads and path infrastructure, vegetation and trees, lighting, etc. Application of Guidance 16. Local authorities can review and consider this document in conjunction with their local requirements. Full implementation of a comprehensive, fully recorded and robust memorial inspection programme, if not already in place, will require significant time to implement. Failure to effectively monitor and manage burial grounds, including both modern and historic memorials (and larger memorial structures) within burial grounds under local authority control presents a risk to the local authority, its employees and visitors to burial grounds. 17. The recognition of potential risks and the removal of an immediate hazard can be the overriding aim of any authority inspection programme. When planning, cataloguing or zoning areas within burial grounds to inspect all memorials, individual circumstances will contribute to any risk presented by a memorial. 18. The sections below set out a number of topics which will be relevant for any local authority inspection programme, along with suggestions of how to enhance that programme’s effectiveness. 19. All information set out is not exhaustive or prescriptive, and instead may act as a reference or guide for implementing a more comprehensive memorial inspection programme. Page 111 of 166
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8 Definition of a Memorial 20. The design, construction and materials used for memorials across Scotland is very diverse. There are a number of terms used to describe various types of memorials e.g. modern lawn type, monolith, large traditional, obelisk, cross and die, full grave headstone with kerbs, ledger, tablets, etc. Memorials may also be items embedded in larger structures and buildings. 21. Of overriding importance is that every assessor involved in any memorial inspection programme possesses a common understanding of the descriptors and definitions used by their burial authority. For example, this may be achieved through the use of specific photographic examples provided during training and by consistently using agreed definitions when recording inspection results. 22. Subsequently, the actions employed for assessment, inspection and making safe are dependent on each memorial’s size, stone type, its orientation (lean), its method of construction and overall condition. Any associated factors that currently or may potentially affect a memorial’s stability, such as subsidence, soil erosion, tree roots, adjacent excavations etc. can also be taken into account. Page 112 of 166
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9 Pre-Inspection Public Notification 23. Bereavement is an emotive experience. Failure to suitably advise lair owners and visitors of the presence, potential impact and related corrective action of a memorial inspection programme of any scale may easily cause further distress. 24. It is acknowledged that there is no guarantee of accurate lair ownership details. For older memorials, the ability to notify lair owners of inspections may be hindered by a lack of up to date records. To mitigate this, other options can be used to make both the public and lair owners aware of any memorial inspection programme, in addition to direct contact. 25. There are many routes to raise awareness through use of digital means e.g. Twitter, Facebook, authority webpages, etc. However, notification of an inspection programme will not be solely restricted to these. Such methods of advising the public via noticeboards, free-standing-signs, local press, etc. can be considered as valid options. 26. In all methods of notification, authorities may wish to provide information about the extent of works and contact details to allow interested parties the opportunity to access more information. Considerations for notification: • Install signage, with visual warnings and contact information, in and around the burial ground advising of the inspection process and potential hazards. • Write directly to the last known lair owners. • Write to local funeral directors and memorial masons. They may hold information about current lair owners or may be contacted by them directly as a result of an inspection. • Provide written notification to local authority councillors to ensure they are aware of actions being taken to inspect memorials. • Check statutory designations. A burial ground or an individual memorial may be listed or scheduled, and consent may be required to carry out works. For listed memorials, the relevant authority is the planning authority. For scheduled memorials, Historic Environment Scotland (HES) must be contacted. • Contact other relevant organisations which may have an interest in the burial ground or memorial e.g. Commonwealth War Graves Commission (CWGC), community councils, city heritage trusts, friends groups etc. • Place a public notice in the local press advising of the programme. • Publish details of planned inspections on the local authority webpage. • Circulate a Twitter feed or use of other social media platform. Page 113 of 166
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10 • Produce a short information video demonstrating how your local authority assesses and makes safe memorials. This might be permanently hosted on the local authority webpage and shared on social media. 27. Notification can also be considered in conjunction with the methods of making safe. For example, where a memorial is found to be unsafe it might be cordoned off and signposted and/or methods taken for its temporarily making safe for a set period of time, pending contact with the owner, before permanent action is taken to make safe. Site and Zoning Risk Assessment 28. In order to prioritise a memorial inspection programme effectively, an assessment of the area of local authority control should be carried out. To achieve this, burial authorities would complete a risk assessment of all their burial grounds and from this produce a priority list for memorial inspections. 29. During such a prioritisation process it is essential that each burial authority understands the extent and character of their burial grounds, to effectively undertake a comprehensive memorial inspection programme. These assessments then may be periodically revisited and updated. Considerations for this assessment: • Catalogue all burial grounds under your control. • The location of the burial ground. For example, is the burial ground in a rural or urban setting, on the edge of a conurbation or in the town/city centre, is the area residential or industrial? • Condition of the burial ground e.g. the state of repair of its walls, paths, scope of vegetation coverage etc. • Frequency of services. Are there regular interments with new ground available or is the site used infrequently, for example, are there less than five interments per year? Does the site receive infrequent maintenance compared to others? • Historic or cultural significance. Is the burial ground, its structures or memorials within a site of historic or cultural significance? If so this may require particular management measures or consent for any works. Inclusion of a short statement of the possible historic or cultural significance for each burial ground may strengthen any site and zoning risk assessment. • Layout and topography. The layout and topography of each burial ground will have relevance in formulating a site and zoning risk assessment. Where a burial ground is spread over undulating countryside or subject to ground slippage, soil erosion, subsidence, flooding etc. this may impact memorial stability. • Frequency of public use. Is the site active e.g. interments which are regularly visited? Is there a regularly used thoroughfare through the site Page 114 of 166
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11 such as a public path or are there areas of regular attendance e.g. nearby memorials or site of historical or cultural significance? • Memorial size, design and method of construction. Is there a large variety in type and dimensions to memorials? Are memorials mostly of a smaller, modern design or are memorials of larger, generally historic e.g. pre-1900 dimensions? Are there a mixture of both size, design and construction? • Is the site used for any amenity or other purposes which may increase pedestrian traffic or demand for more frequent maintenance or works? Page 115 of 166
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12 Inspection 30. Each memorial inspection can be considered a unique risk assessment. Every risk assessment should be proportionate with the potential risk presented by each memorial. An initial site and zonal risk assessment, noting the types of memorials within the area and which are of a higher risk and requiring inspection, is crucial. This will assist in preparing and implementing appropriate assessment procedures and carrying out any remedial actions necessary to remove an immediate hazard. 31. Each memorial will be subject to inspection. The dimensions (height and width) of an unstable memorial will, however, be relative to its ability to cause serious or fatal injury in the event of failure. Subsequent actions taken are dependent on these dimensions, and in some cases the historic or cultural significance of the memorial. 32. This guidance notes that it will be burial authority staff who will complete all initial memorial inspections. It is expected that such staff will have been given appropriate training and have the required local knowledge in respect of the burial ground layout and local conditions to be able to do so. 33. The information as set out below is not prescriptive and is instead intended to act as a general guide, to assist in the implementation of a wider inspection programme. Full and detailed training from appropriately qualified persons should always be provided to any authority assessors prior to completing an inspection. Visual Inspection 34. This represents the first stage of any memorial inspection and determines how further inspection or action progresses. Factors such as the dimensions of the memorial, its angle of lean, loose or damaged components and its overall condition will dictate continuing inspection. 35. An initial (360 degree) visual inspection of all sides of the memorial from a safe distance will act as a check of its general condition and identify any obvious signs of damage, wear and tear or lean. Before an assessor approaches the memorial a visual check may be made on any urns, pediments and other ornamentation above shoulder height, if they are present. This initial visual inspection may include an assessment of the foundation (where visible) and the surrounding area e.g. incline, dips, tree roots, vegetation cover etc. Considerations for visual inspection: • Ensure assessors are aware of factors to be considered during visual inspection, and have received appropriate training. • Procedures are in place detailing actions to be taken if a physical inspection is deemed unsafe to complete following a visual inspection. Page 116 of 166
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13 • Procedures are in place and materials available to implement required ‘make safe’ precautions. • Appropriate methods are in place to record inspection findings and actions taken. • Keeping a photographic record to enhance the inspection record. 36. Where a memorial is particularly large e.g. more akin to a structure, or obviously dilapidated, an appropriately trained assessor should decide if the inspection can safely continue or if the memorial should be referred for a more detailed inspection e.g. completed by an external specialist. Appropriate steps should be taken to make the memorial safe at this point until any such further inspection is completed. This assessor may also determine if any other immediate action is required. Physical Inspection 37. Following a visual inspection where the assessor is satisfied that an inspection can been carried out safely, a physical assessment would normally be completed. For the majority of memorials of a modern construction (e.g. a lawn memorial) this will most commonly involve a hand pressure test by a trained assessor. Prior to applying any pressure test by hand, the assessor should be trained to evaluate the safety of conducting this test e.g. considering the dimensions and proportions of the memorial, its surrounding area and any other factors which may compromise safe completion of the test. 38. Generally, a hand pressure test is the application of gentle pressure in one direction (not a rocking movement) normally administered by applying hand pressure to the top of a memorial plate (the upright section of a headstone). In the case of a modern lawn memorial this would generally be at various heights up to 1200 mm. Where possible and when access and escape route is clear, the same pressure is applied to the other side of a memorial at the same height and in the same manner. 39. In the case of obviously large, very heavy memorials, or for any other reason, a hand pressure test may be of limited benefit for assessment purposes as determined by the assessor. A suitably trained assessor will be able to visually assess potential hazards based on the presentation of other indicators. This may include material damage at pressure points, an angle of lean, the state of memorial joints/foundation or obvious structural defects. 40. If any doubt remains on the state and potential risk presented by a memorial, it should be referred to an expert or specialist for further detailed inspection. The memorial would also be suitably cordoned off as soon as possible, in conjunction with any appropriate temporary measures to make safe, if this is the case. 41. Due to the potential of overestimating the risk posed by a memorial, the routine use of mechanical testing equipment is not recommended for assessing memorials and their safety. Page 117 of 166
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14 Considerations for physical inspection: • Ensure assessors are aware of the factors to be considered during a physical inspection and have received appropriate training, are suitably equipped and appropriately supported. • Ensure assessors are fully aware of maintaining their own safety and the safety of others during the entire inspection process. Ensure that assessors are trained on what to do when they discover a suspected or immediate risk. • Consider memorial inspections being completed by a minimum of two persons, rather than a single individual. For example, an assessor and recorder, both appropriately trained in memorial inspection. This can allow quality assurance and corroboration to be built into any inspection programme. • Does the inspection assessment fully incorporate HSE’s ‘five steps to risk assessment’ principles? Recording 42. It is essential that an accurate record of the outcome of each inspection and any actions taken, including referral, are fully recorded and retained in an accessible and appropriate format. In addition, this record may define a hierarchy for the communication of results to all associated parties e.g. lair owners (where possible), other statutory authorities if relevant, management, staff, visitors etc. 43. Further information is set out in the ‘Recording and Communication’ section of this guidance. Making Safe 44. Whilst not prescriptive, the ‘Methods of Making Safe’ section of this guidance sets out some of the options open to burial authorities to make memorials safe. Re-inspection 45. The frequency of return inspections will need to be well defined. The outcome of each inspection and its assessment record will dictate future interaction with each memorial. To ensure safety of each burial ground, a set programme of re- inspections can be implemented. 46. This guidance notes it is accepted that there are usually two outcomes of any inspection ‘pass’ or ‘fail’, with a further element which sits between the two allowing an intermediate rating and flagging for earlier re-inspection. 47. This category system for inspection outcomes may be in the form of a traffic light system e.g. red (fail), amber (pass but flagged for earlier re-inspection e.g. Page 118 of 166
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15 in two years. A date may be recommended and recorded by the assessor at the time of inspection) and green (pass and re-inspect as routine e.g. in five years). 48. Further to the set memorial inspection programme, a burial authority may also have in place procedures for recording concerns or actions raised during the course of completing ‘day to day’ activities in a burial ground, outwith dedicated memorial inspection. These may also be entered into any memorial assessment record. 49. A suggested period of when to routinely re-inspect is a maximum of five years. It is for each burial authority to decide on the appropriate schedule of re- inspections, but a maximum of five years between routine inspections is considered as best practice by this guidance. Considerations for re-inspection: • Are the frequency of re-inspections sufficient? • How are re-inspections recorded? • Would setting out a simple risk hierarchy or categorisation system for prioritising memorial re-inspection assist your inspection programme e.g. a traffic light system. • Are procedures in place that allow memorials to be re-inspected as required e.g. those flagged for concern but not requiring immediate action. Page 119 of 166
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16 Recording and Communication Information to be recorded 50. To ensure that a memorial inspection programme is effectively managed, accurate recording of each element of the assessment is essential. Recording may be in paper or electronic formats. 51. Due to the requirement to consistently refer to the outcome of inspections and update the assessment record, individual records should be easily accessible once stored. This may mean an electronic record system is more appropriate. The record taken at the time of a memorial assessment may include: • The name of the burial ground. • The section and lair number. • Name of assessor(s) who completed the inspection. • Date of inspection. • The location and topography e.g. next to a path, on a slope etc. • The name(s) and date(s) of death recorded on the memorial. • The type of memorial e.g. modern lawn memorial, monolith, wall mounted etc. • The type of memorial material(s) e.g. granite, sandstone, marble, terrazzo, etc. • The structural condition of the memorial e.g. visible wear and tear, damage, cracks, weathering, evidence of previous repair, state of repair etc. • Any lean and the degree of lean of the memorial. • The visibility and condition of the foundation. • The ground conditions e.g. conditions of structures nearby, underground vaults, soil type, drainage, vegetation etc. • If the memorial is designated for its historic or cultural significance (and any consents or licences that may be required for works). • Photographic evidence. • If immediate corrective action is required. 52. Taking a photograph of each memorial before the assessment is carried out, for the memorial inspection record, can be useful when completing future inspections or explaining the outcome of an assessment to lair owners. However photographs alone would not be a substitute to a documented record, as outlined above. Page 120 of 166
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17 53. Some authority bereavement services use specific software administration packages that have modules or elements which will provide inspection recording via hand-held units. There are also readily available packages which have the assessment record, a photograph and a mapping reference stored together in the register of lairs, depending on the software package. Exploration of the feasibility of utilising these types of recording methods is encouraged as best practice. Reporting and Action Taken 54. As well as recording and dating all findings, based upon the suggested list above, it is also important that any actions taken and/or future actions required are contained within this memorial inspection record. 55. In terms of on-going safety, effective reporting of all memorial inspections that require further action is important. The actions taken are completely dependent on the outcome of an inspection. Appropriate recording should be robust enough to ensure that all the relevant tiers of management are aware of these outcomes and the record can be easily accessed. This will also include the need to contact or consult relevant parties and/or obtain consents or licences for work. 56. Further considerations for recording and reporting: • Are paper records suitable for all conditions? • If appropriate, can the inspection record be directly linked to any existing burial records? • What information or categorisation system for inspecting memorials and their safety do assessors require? • How accessible is recorded data? • What process is followed when a memorial is flagged for immediate action to make safe by an assessor, and how is this recorded and implemented? • Is there a set process to ‘prompt’ or ‘flag’ for re-inspections relative to the degree of risk a memorial may present? Page 121 of 166
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18 Methods of Making Safe 57. A programme of memorial inspection is a permanent responsibility. As a result, any methods used to make memorials safe then become part of that programme. Not only are the memorials subject to re-inspection but the methods of making safe should also be periodically re-assessed. 58. General considerations for making safe: • Are authority assessors fully equipped to deal with all circumstances? • Have all appropriate parties been consulted about or informed of the proposed action e.g. staff, management, lair owners, other agencies with a potential interest. • If any consents or licences are required, have these been obtained e.g. work on a listed building or scheduled monument. • Are the methods of making safe proportionate to the risk and have different options been explored? • If employing an external memorial mason or structural engineer to make a memorial safe, is that external contractor appropriately qualified or able to offer an appropriate guarantee for their work? • If a memorial requires immediate action to make safe after an inspection, this action may be taken before formal consultation with lair owners. However, if required, statutory consents or licences must always be obtained before direct action to a memorial is taken. 59. There are a range of options used to make memorials safe, and it is unlikely that one single approach can be universally applied even in a single burial ground. There are a variety of factors which may dictate the method of making a memorial safe and will be dependent on the outcome of each memorial inspection. 60. Any method of making a memorial safe should be done in a manner which would allow that memorial to be readily repaired or reinstalled at a future date by any suitably qualified memorial mason or structural engineer. The following represents a number of potential options for making safe. These high level examples are not exhaustive or prescriptive. Any temporary measures put in place should always be followed up by permanent action to make a memorial safe. Refer to an Expert 61. Input from specialist advisers may need to be considered. This might include seeking advice from local authority conservation advisors, other conservation professionals or structural engineers to assess memorial safety. 62. It is important to note that the act of referral is not strictly a method of making safe, but an important step in the process to achieving it being made safe. In Page 122 of 166
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19 these circumstances, the memorial could be cordoned off in the first instance following referral to another source for assessment and recommendation of further action(s). Repair 63. The long term solution to address all memorials which have failed assessment is to complete a full repair. Any repairs which are carried out would expected to be repaired to current industry standards e.g. BS8415-2018, with an appropriate level of guarantee offered by those making the repairs. 64. Local constraints, potentially imposed by the total cost for large numbers of memorials requiring repair or confirming lair ownership, may mean this is not always possible. However, repair can be the most appropriate and long term solution to ensuring memorial safety and may also be viewed as an effective way to fulfil statutory obligations for any local authority. Public Notices 65. Install highly visible dedicated public notices, with contact information, at the entrances to and within the burial ground advising of both an inspection programme and the potential risks or hazards arising from unsafe memorials. These can generally advise burial ground users of the need to stay clear of memorials. 66. This can be an effective means of drawing attention to the issue, however, it would not address the requirement to make memorials safe if an inspection identifies that action is required. Individual Notices 67. Place an individual notice on or next to a memorial which has not passed assessment, advising of the inspection programme and providing contact details for further information. This may be a more acceptable route for individual, smaller memorials which may not present a general risk to ground users. As with public notices, this method alone will not address the need to make the memorial safe. It may also be considered that as with any notice, there is a risk that it may attract attention to the memorial, so a notice should be highly visible to prevent visitors being in close proximity to a memorial identified as unsafe. Cordoning 68. Using barrier tapes or temporary fencing and attaching a notice to the cordon to prevent access to a memorial of any size which has failed an assessment. This process can address the immediate risk but may require further re- inspection and require follow up with a permanent solution i.e. repair. Page 123 of 166
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20 69. In the case of larger memorials, sturdy temporary fencing of appropriate proportions may be the most effective means to provide immediate short term protection, pending other methods of making safe or repair. This is another method which may encourage and result in greater public attention of the memorial or the inspection programme. Sinking In/Trenching 70. Lifting the memorial off a lair then excavating a trench in front of its foundation to then insert the memorial, which is secured with the backfill material. Any trench should be of sufficient depth e.g. the lower third of a memorial, to ensure the memorial does not continue to present a hazard. Such a method can mean some inscribed text may be obscured and appropriate care is needed to ensure the memorial is not damaged as it is moved. 71. A decision will need to be taken by the authority if memorials made safe by this method require future, routine re-inspection. However, this may be considered as a low risk category. This method may remove the hazard and can provide longer term remedial action while enabling the memorial to perform its original function as a grave marker. Staking and Tying 72. Installing wooden or metal stakes at one or both sides of a memorial which has failed an assessment and then securing the memorial to these by plastic banding. This process may address the immediate concern, but as each memorial can be different, the depth in which stakes are driven into the ground, and therefore the length of the stakes, need be appropriate to the individual memorial. 73. This method may be considered temporary and require further periodic inspection of not only the memorial but also the stakes and banding. Care needs to be taken during this process not to cause damage to the memorial. Laying Flat 74. Laying flat an unsafe memorial, which has failed an assessment, in a controlled manner and with appropriate equipment. This would be so that the inscribed text is face up and the memorial preferably supported slightly off the ground with a gentle slope to allow water to run off. If and when the memorial is re- erected, this gap can allow it to be lifted more easily. 75. A memorial lying flat can have a greater negative aesthetic impact on a burial ground if a large number of memorials are in this position. Widespread use of this method may also present significant cost implications at a future date, especially where many memorials may have been laid flat and may deteriorate further as a result before a repair can be completed. Page 124 of 166
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21 Closure of a Burial Ground or Sections of a Burial Ground 76. Ultimately, a means to control risk can be to seek to remove it completely. It may be that completely restricting access to a burial ground, or a section of a ground, achieves this. In practical terms, however, the closure of burial grounds, or sections of them, is unlikely to be acceptable in regards to service delivery with visitors or lair owners and is not recommended as long term action to mitigate risk. Before such a step is taken, other options should be fully explored to more effectively address memorial safety concerns. 77. Any risk presented by unsafe memorials can remain even where a burial ground is fully closed or access is restricted. Page 125 of 166
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22 Future Proofing 78. As the nature of burial grounds and of burial change over time, the management of these sites can also change. For example, burial grounds can now offer access to valuable city ‘green space’ while still providing a direct link to the heritage of a village, town or city. This may mean the associated management of burial grounds considers how a variety of users and visitors with varying interests are kept safe. Ensuring memorial safety is a significant element of this safe access. Preventative Maintenance 79. Concerns or issues with memorial safety may be mitigated through the general process of routine maintenance of a burial ground. 80. A holistic approach to memorial management, one which considers not only the memorial but the site maintenance too, is encouraged. Grounds maintenance regimes may compromise memorial stability as weed killer and other herbicides can trigger stone decay and soil erosion. Contact from grass cutting equipment has the potential to cause significant damage. A less intensive approach to grass cutting and weed control may assist in preventing deterioration to any memorial and this maintenance may also include routinely cutting back ivy, tree roots, other vegetation etc. 81. Consultation with other relevant or interested parties e.g. community groups within a burial ground may also contribute to a more effective programme of general maintenance being developed and implemented. Minimum Standards of Memorial Installation 82. Setting minimum standards of memorial installation e.g. to BS8415-2018 is an option for burial authorities. For example, this may also include requiring a minimum standard of foundation for all new memorials. Ensuring memorials are constructed and installed to a set standard will build in significant protection and alleviate potentially complex repairs in the future. Professional organisations representing memorial masons may be able to advise on how to best approach this. 83. In conjunction with a minimum standards policy, the application of a memorial mason registration scheme can also be considered, by either creating a local one or joining existing national registration schemes, and will complement such a policy. This can confirm all memorial masons operating in a local authority burial ground are appropriately qualified and insured to install new memorials in accordance to an agreed standard. Continual Review of Industry Standards 84. To assist in the managing of a memorial inspection programme, a number of industry codes of practice are in place to assist with maintaining memorial Page 126 of 166
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23 standards, which may be referred to by a burial authority. Such guidance can provide extensive detail and instruction on how memorials of varying shape, size and construction can be approached in order to be made safe. Community Engagement 85. To build ownership within the community, visitors or local groups could be encouraged to engage and become involved in supporting burial ground management through “friends of” or other community groups. At the discretion of a burial authority, volunteers may be able to generally assist in the identification of certain memorials or flag to a burial authority what appears to be sections of a ground requiring attention. 86. However, volunteers should not be used to visually or physically inspect memorials to assess their safety. This should only be undertaken by appropriately trained and qualified burial authority assessors or other specialists, such as a structural engineer. Page 127 of 166
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24 Important Considerations Historic Burial Grounds and Memorials 87. Many burial grounds contain multi-phase historical evidence in the form of historically significant memorials, buried archaeological remains of earlier structures, the upstanding remains of former churches and the evidence of the local populations which supported them. Many of these continue to retain important historical associations for local and wider communities today. Some burial grounds or memorials within them are designated as being of national importance, for example as scheduled monuments or listed buildings. Scheduled Monuments 88. There are numerous burial grounds included on the schedule of ancient monuments in recognition of their national importance. Information about which burial grounds are scheduled can be identified via the online search tool Pastmap https://pastmap.org.uk/map. It is a criminal offence to carry out unauthorised works, or to allow unauthorised works to be carried out, on a scheduled monument. This is set out in the Ancient Monuments and Archaeological Areas Act 1979. 89. Scheduled monument consent is the mechanism by which HES ensures that any changes to monuments of national importance are appropriate and sympathetic to their character. It helps to protect what is a rare and unique resource. Further information can be found here https://www.historicenvironment.scot/advice-and-support/applying-for- consents/scheduled-monument-consent. 90. Most works on scheduled monuments require scheduled monument consent from HES. This includes repairs and many conservation works. Works requiring consent are defined as: • any works resulting in demolition, destruction or damage to a scheduled monument, • any works for the purpose of removing or repairing a scheduled monument or making alterations or additions, • any flooding or tipping operations in, on or under land where there is a scheduled monument. 91. Some types of works do not require scheduled monument consent as they are deemed to have consent under the terms of the Ancient Monuments (Class Consents) (Scotland) Order 1996. Works covered under class consents include some types of ploughing, emergency works and works carried out as part of a management agreement. Of particular relevance are Class V works, which are those that are urgently necessary in the interests of health or safety. Such urgent works might include: Page 128 of 166
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25 • erecting masonry supports to prevent collapse, • the fencing of an area of unstable memorials, • other minor works where there is an immediate threat to the public. 92. Such works are covered under Class V of the Class Consents Order, provided that the works are limited to the minimum measures immediately necessary. You must notify HES of any works carried out under Class V. Listed Buildings 93. HES list buildings or man-made structures of special architectural or historic interest. Listing is the way that a building or structure of special architectural or historic interest is recognised by law through the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997. Listing covers both the exterior and the interior. Listing can cover structures not mentioned which are part of the curtilage of the building, such as memorials in a burial ground or the burial ground itself. 94. There are a significant number of burial grounds across Scotland which may carry a HES listing and therefore the memorials would be included in this listing. In the context of urgent works, the historic significance/heritage values of a listed memorial should, where possible, inform the options for making safe. However, there may be situations where urgent works for health and safety purposes will need to proceed immediately. The need to carry out this work may require late consent, and all actions should be recorded to ensure that they can be justified if required. 95. Local Authorities are responsible for determining whether Listed Building Consent (LBC) is required. Where LBC is required and it relates to a Category A or B Listed building the local authority is required to consult with HES prior to reaching a view. Commonwealth War Graves Commission (CWGC) 96. In Scotland, there are over 21,000 war graves and commemorations. Where there is a known burial location, war graves are marked with either the Commission’s standard war pattern headstones which are easily recognisable, or with private family memorials, which vary in size, shape and design. These private family memorials are not immediately recognisable as war graves due to their varying designs, so it is important that burial authorities understand the scope of the CWGC’s commitment. 97. There are over 5,200 war graves in Scotland commemorated with a private family memorial. If any burial authority is unclear whether a particular lair is a war grave, clarification from the Commission can be obtained. Where a standard pattern Commission headstone is not appropriate or there is no private family memorial, the Commission may place one of its other standard pattern markers. Page 129 of 166
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26 98. The Commission is the lair rights owner for a number of war graves in Scotland. However, some lairs are abandoned, or are owned by the family. The Commission is still responsible for all war graves, notwithstanding lair rights. 99. The Commission regularly inspects all war graves to ensure that they adequately commemorate the war casualty. War graves commemorated with private family memorials are inspected to ensure that they provide adequate commemoration. The Commission does check the stability of its headstones as part of its inspection cycle of all war graves on a 4 to 5 yearly basis but local authority burial authorities remain responsible for ensuring the safety of their burial grounds for visitors. 100. Burial authorities may be obliged to inspect all headstones in their respective burial grounds more frequently, so inspection by the Commission does not absolve a burial authority’s obligation to complete such testing of all memorials. 101. Whilst the CWGC actively ensures that standard pattern headstones are repaired and replaced as required, the Commission cannot operate such control over private family memorials, many of which are nearly 100 years old. Therefore, the Commission may engage with burial authorities to ensure the safety of private memorials and to ensure those casualties continue to be commemorated in perpetuity. Bespoke or Unauthorised Memorialisation 102. Although not strictly considered as part of a memorial inspection programme, issues may arise in regards to maintenance, health and safety considerations and, possibly, aesthetics arising from unauthorised memorialisation. This is represented by memorials where additional fences, coping stones, solar lights, etc. are placed by the lair owner or others. 103. Where such memorialisation is not permitted due to the impact upon any inspection process or other ground maintenance, due consideration must be given by lair owners to relevant burial ground regulations set by the authority. It is a burial authority’s responsibility to uphold these regulations and make lair owners aware of their duty to these. Page 130 of 166
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27 Overview 104. The table below highlights an ‘at a glance’ description of elements which can be included in any inspection programme. Subject Actions Planned Outcome Inspection Programme Agree a policy. Consult the stakeholders: • lair-holders and public, • staff and senior management, • local authority architects or structural engineers, • other statutory bodies, • memorial masons, • funeral directors, • elected members of local authority, • relevant community groups or interest groups. Publish the policy and commit to review the policy. This allows an authority the chance to produce a policy that considers all its elements and may create a practical and workable process of inspections. By publishing and subsequently reviewing the policy at a set date the authority can ensure that all elements meet with current good practice and continue to reflect stakeholder input. Training Assess the availability of specific training from organisations such as: • FBCA • ICCM • NAMM • independent specialist There are a range of training opportunities, most of which will meet a recognised standard e.g. provided by trade representative bodies. Before deciding on which training best meets the needs of your circumstances, it may be worth providing the training agency with a copy of your inspection policy. In some circumstances the agency may assist in the preparation of a policy. Site and Zoning Risk Assessment Complete a process of prioritising the sequence of inspections across all locations e.g. identifying memorials in one burial ground as the first to be inspected, and memorials in a second burial ground as a lower risk to be inspected after, and so on. Referencing criteria listed earlier in this guidance, assess all the burial grounds under your control. A score rating may be used e.g. the higher the frequency of visitors, higher the score would be. By applying this to each criteria, a total score will provide each site with a rating for categorising inspections. Once this zoning assessment has provided a priority of action, use the same criteria in each burial ground to provide a priority of actions in each site. Where relevant, specialist advice can be sought. Where necessary, consents or licences should be obtained. Notification Notify all relevant parties. This may include: • lair owners, • memorial masons, • funeral directors, • elected members of local authority, • relevant organisations which may have an The widespread publication of the inspection programme and what it aims to achieve may ease the anticipated impact of any action. Notices, examples of which provided earlier in this guidance, can also provide contact information and explain the on-going nature of the programme. Page 131 of 166
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28 interest in the memorial e.g. local authority archaeology and conservation advisors, HES, CWGC, community councils, city heritage trusts, friends groups etc. Inspections • inspect all memorials, • record all inspections, • record all actions, • identify when re- inspections will take place, • complete inspections. The inspection programme may include all memorials within the burial ground. By applying a detailed risk assessment to each memorial the most suitable course of action may be identified. Referencing guidance earlier in the document, a record of inspections can list the factors assessed, the basis for the outcome, the action taken and also the expected time period before re-assessment. Making Safe • repair, • cordoning, • sinking in/trenching, • staking and tying, • laying flat, • ground or section closure. Some or all of the listed processes earlier in this guidance for making safe may be applied within a single burial ground. Before deciding on what to use, the on-going maintenance and scale of use of each process should be evaluated. Other methods of making safe may be identified by the authority as being appropriate to undertake. Referring to an expert or outside specialist may however be the best way to fully ensure memorial safety in a burial ground. Reporting • lair owner, • visitors, • management, • staff, • scheduled monument or listed status – appropriate notification to relevant authority e.g. HES. Whilst making direct contact with a lair owner of any memorial may be difficult, a record of the outcome of any inspection should be recorded against the appropriate entry in a lair register. It is also important to ensure necessary stakeholders are aware of the outcome of inspections. In addition it is important to ensure an effective process is in place to advise management (and possibly elected council members) of outcome of inspections. Where necessary, the need for consents or licences for proposed management measures should be identified. Review Fully review the policy and its processes at agreed, set intervals. As good practice, this entire memorial inspection programme will benefit from regular and scheduled review. This ensures that all elements retain appropriate effectiveness. Page 132 of 166
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29 Conclusion 105. The aim of this guidance is to assist local authority burial authorities to fully review, revaluate and update their memorial inspection programmes as required. 106. Any inspection programme and its management will be specific to each authority. However by referencing the above sections, considerations and suggestions an authority can improve the effectiveness of their memorial inspection programme and wider programme of burial ground management. Commitment to review 107. This guidance will be fully reviewed by the Scottish Government once the Burial Ground (Scotland) Regulations come into force during 2019/20 (subject to parliamentary timescales), as part of the ongoing implementation of the Burial and Cremation (Scotland) Act 2016. Page 133 of 166
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30 Annex A Useful Contacts and Links Scottish Government Burial, Cremation, Anatomy & Death Certification Team Contact: burialandcremation@gov.scot Commonwealth War Graves Commission (CWGC) Email: enquiries@cwgc.org Tel: 01628 634221 Search for a CWGC cemetery or memorial: https://www.cwgc.org/find/find- cemeteries-and-memorials Federation of Burial and Cremation Authorities (FBCA) Email: secretary@fbca.org.uk Tel: 0292 167 9105 Historic Environment Scotland (HES) Email: enquiries and consultations: hmconsultations@hes.scot Search for a Listed Building: http://historicscotland.maps.arcgis.com/apps/Viewer/index.html?appid=18d2608ac12 84066ba3927312710d16d Search for a Scheduled Monument: https://www.historicenvironment.scot/advice-and-support/listing-scheduling-and- designations/scheduled-monuments/search-for-a-scheduled-monument Search for a Historic Environment Designation: https://pastmap.org.uk/map Guidance on how to apply for scheduled monument consent: https://www.historicenvironment.scot/advice-and-support/applying-for- consents/scheduled-monument-consent Institute of Cemetery and Crematorium Management (ICCM) Email: iccmjulie@gmail.com Tel: 020 8989 4661 National Association of Memorial Masons (NAMM) Email: technical@namm.org.uk Tel: 01788 542264 Scottish Bereavement Benchmarking Group (SBBG) Facilitator: Glasgow City Council Email: David.MacColl@glasgow.gov.uk Tel: 0141 287 3966 Page 134 of 166
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31 Annex B Terminology Term Definition Burial Authority Defined in the Burial and Cremation (Scotland) 2016 Act as the person having responsibility for the management of a burial ground. Burial Ground Defined in the 2016 Act as meaning land used, or intended to be used, primarily for the burial of human remains and where a charge for burials is made. This definition also includes land that was, but is no longer, used primarily for the burial of human remains. Burial Ground (Scotland) Regulations Regulations made under the 2016 Act relating to burial. The relevant sections of the 2016 Act and its regulations will come into force during 2019/2020. BS8415-2018 A non-statutory industry requirement set by The British Standards Institute and originally founded on the NAMM Code of Working Practice. Widely recognised, it is an example of industry approved guidelines which generally apply to all new and reinstated memorials. Conservation Area A conservation area is an area of special architectural or historic interest, the character or appearance of which it is desirable to preserve or enhance. Demolition of unlisted buildings or other structures within these areas may require Conservational Area Consent. Interment The act of burying human remains in a lair. This may be either within a coffin or cremated remains within a container e.g. an urn. Lair A grave/ plot within a burial ground. Lair Owner The owner of the right of burial in a grave/ plot, usually a family member of those interred. Listed Buildings Buildings of special architectural or historic interest. Buildings are put into one of three listing categories according to their relative importance (A, B or C). Memorial All forms of headstone or grave marker, of any size or type, within a burial ground. Memorialisation The act of placing physical items on or around a graveside, including the memorial, by relatives or others. Most burial authorities have burial ground regulations which set out how objects may be placed and at what distance from a memorial. Memorial Mason An appropriately qualified and skilled individual able to produce, repair and erect memorials to the required standard. Scheduled Monument There are over 8000 scheduled monuments in Scotland, which are recognised as being of national importance and are legally protected to ensure they are preserved for future generations. Most works to Scheduled Monuments require Scheduled Monument Consent from Historic Environment Scotland. Page 135 of 166
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32 Annex C List of Contributors This guidance has been developed with contributions from and in agreement with the following organisations: • Commonwealth War Graves Commission (CWGC) • Dumfries and Galloway Council • East Ayrshire Council • Federation of Burial and Cremation Authorities (FBCA) • Glasgow City Council • Highland Council • Historic Environment Scotland (HES) • Institute of Cemetery and Crematorium Management (ICCM) • Inverclyde Council • Midlothian Council • National Association of Memorial Masons (NAMM) • National Committee on Carved Stones in Scotland (NCCSS) • North Ayrshire Council • North Lanarkshire Council • Perth and Kinross Council • Renfrewshire Council • Scottish Bereavement Benchmarking Group (SBBG) • Scottish Borders Council • South Lanarkshire Council Page 136 of 166
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w w w . g o v . s c o t © Crown copyright 2019 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open- government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.scot Any enquiries regarding this publication should be sent to us at The Scottish Government St Andrew’s House Edinburgh EH1 3DG ISBN: 978-1-78781-852-1 (web only) Published by The Scottish Government, June 2019 Produced for The Scottish Government by APS Group Scotland, 21 Tennant Street, Edinburgh EH6 5NA PPDAS589031 (06/19) Page 137 of 166
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Burial Regulations: Guidance February 2025 Appendix 2 10 Page 139 of 166
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2 Contents 1. Introduction ...................................................................................................... 3 2. The Burial Management Regulations ............................................................... 3 2.1 Regulation 1: Citation, commencement and interpretation .......................... 3 2.2 Regulation 2: Burial management plans ...................................................... 3 2.3 Regulation 3: Maintenance of burial grounds ............................................... 6 2.4 Regulation 4: Safety of headstones and other memorials ............................ 6 2.5 Regulation 5: Removal of unauthorised headstones or other memorials ..... 8 2.6 Regulation 6: Training .................................................................................. 9 2.7 Regulation 7: Maintenance of equipment ..................................................... 9 2.8 Regulation 8: Designation for use by faith, religious or belief groups .......... 9 3. The Applications and Register Regulations ..................................................... 9 3.1 Regulation 1: Citation, commencement and interpretation .......................... 9 3.2 Regulation 2: Records ................................................................................ 10 3.3 Regulation 3: Application for burial ............................................................. 10 3.4 Regulation 4: Burial Register ...................................................................... 18 Page 140 of 166
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3 1. Introduction The Burial and Cremation (Scotland) Act 2016 (the 2016 Act) provides Scottish Ministers with the powers to make regulations for or in connection with: • the management, regulation and control by a burial authority of burial grounds • applications to carry out burials • and burial registers The Scottish Ministers have made two sets of regulations in exercise of these powers. They are The Burial (Management) (Scotland) Regulations 2025 (The “Burial Management Regulations”) and The Burial (Applications and Register) (Scotland) Regulations 2024 (“The Applications and Register Regulations”). This guidance aims to help understanding of what the regulations do, what the legal requirements are and what is not permitted. To keep updated with all funeral-related matters, interested parties can sign up to the Scottish Government’s Funeral Industry News Blog using the registration page. 2. The Burial Management Regulations 2.1 Regulation 1: Citation, commencement and interpretation Regulation 1 states the date on which the regulations come into force as 1 March 2025. From this date burial authorities must comply with the requirements of the Burial Management Regulations. Regulation 1 also sets out the definitions used in the regulations. A “plan” has the meaning given in regulation 2(1)(a) which is a burial management plan in respect of a burial ground. Further information about the required content of the plan is provided under regulation 2 below. A “scheduled inspection” is a regular inspection of headstones and other memorials to ensure they are in safe order. 2.2 Regulation 2: Burial management plans Regulation 2 requires each burial authority to prepare and maintain a burial management plan and to ensure that burial grounds are managed and operated in accordance with the plan. A burial authority may apply one plan to more than one site. For example, a burial authority may choose to have one management plan which applies to all of its burial grounds. If it is considered more appropriate, they may choose to have an overarching strategic burial management plan with individual tailored plans under this, applying to each of its burial grounds. A burial management plan is essentially a burial authority’s operating manual. The plan does not need to be lengthy but must contain enough detail to cover the information required by the regulations. The plan should be made available for inspection by the Inspector of Burial and members of the public. Burial authorities Page 141 of 166
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4 may consider publishing management plans, if the burial authority has a website, to enhance public accessibility. The minimum information that a burial authority must include in the plan is detailed in the paragraphs below, but may also include anything additional that is considered relevant to the individual burial authority. Burial ground information (regulation 2(4)(a) and (b)) The plan should include the name and address of each burial ground to which the plan applies. It would also be helpful to include contact details for the burial authority such as the address of head office and an email address, website and/or phone number. The plan should also set out which of its burial grounds are accepting— • new coffin and ashes burials • new ashes burials only • new coffin burials only • no new burials If a burial ground stops operating or if a burial ground is expanded or becomes operational again, then the plan must be updated at the 12 month review point to reflect this (see more on regulation 2(4)(d) below). The procedures for carrying out burials (regulation 2(4)(c)(i)) A burial management plan must include information about the burial ground’s procedures for carrying out burials. This could include the whole burial process including: • arrangements for making bookings • preparing the lair • considering the application • receipt of the body/ body part/ pregnancy loss/ ashes • conducting the service • final internment The information can be set out in whatever format the burial authority considers appropriate; for example it may be a flow chart. Procedures for dealing with an unexpected increase in the number of burials (regulation 2(4)(c)(ii)) The plan should include information about how the burial authority would deal with an increase in burials, for example, due to a sudden increase in winter deaths or a pandemic. We recommend that the burial authority sets out in the plan how it would cope in such situations and have details of who to contact when preparing for a mass fatality Page 142 of 166
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5 event, such as the Scottish Government, Scottish Environment Protection Agency (SEPA) and NHS. The operation and servicing of equipment (regulation 2(4)(c)(iii)) The plan must include details of the procedures for the operation and servicing of all equipment that is owned by the burial authority and used in the burial process or to maintain the burial ground. This could be by setting out in the plan where the relevant information can be found rather than including every detail in the plan itself. For example, stating where the operating manual and the service log for equipment are located and who has responsibility for maintaining equipment and ensuring it is serviced regularly. Procedures for ensuring burial grounds are maintained in good order (regulation 2(4)(c)(iv)) The plan should set out how a burial authority maintains its burial grounds in good order. Burial authorities can decide how much information to include in this section. Some examples of what could be included: • arrangements and frequency for general ground maintenance including: lawn maintenance, pruning, weed control, leaf clearance and tree maintenance and whether ground maintenance is undertaken in-house or contracted. • arrangements for amenities upkeep: bins, benches, pathways, signage. • inspection, identification and prioritisation of works (e.g. to any buildings, walls, fences, drainage, access gates, parking, lighting, levelling of lairs). • environmental/ biodiversity strategies (recycling processes, rewilding plans). • wildlife management, especially burrowing species such as rabbits and badgers. • conservation management for old and historically significant monuments, including a list or register of statutory designations. • burial authority policy on the removal of tributes. • a scale plan of the burial ground showing above ground features. Maintenance is discussed further under regulation 3. Procedures for carrying out scheduled inspections, including the frequency of such inspections (regulation 2(4)(c)(v)) The plan should give details of how burial authorities carry out inspections of headstones and other memorials to ensure they are in safe order and how frequently inspections are carried out. More on safety of headstones and memorials can be found under Regulation 4. Contingency arrangements for any unexpected disruption to operations (regulation 2(4)(c)(vi)) The plan should include details of resilience and contingency planning. This section should include what would be done when dealing with a disruption to service such as Page 143 of 166
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6 sustained inability to carry out burials in a burial ground due to severe weather events, such as major flooding or coastal erosion, or any other unexpected disruption to services or burial ground access, such as police incidents or falling masonry. Contingency plans should consider what arrangements would be put in place if there is a lack of staff available to carry out burials in the event of absenteeism. Review of the plan (regulation 2(4)(d) All burial authorities are required to have a plan in place by 1 March 2026. The plan must be reviewed at least annually to ensure it is up to date and relevant. It should be updated as required. Any additional information that a burial authority considers relevant can be added at any time. 2.3 Regulation 3: Maintenance of burial grounds Regulation 3 requires burial grounds to be maintained in “good order”. The standards of maintenance required will depend on the general use of the burial ground and frequency of visitors. Woodland burial grounds, for example, may require less intensive maintenance than other burial grounds. City centre historic burial grounds can attract high numbers of visitors and may have old, large structures which require more careful maintenance and management. A burial authority will be expected to follow its management plan in this respect and more information on the type of information expected to be set out in the management plan is outlined under Regulation 2: Burial Management Plans. The responsibility for ensuring that burial grounds are maintained in “good order” will be assessed by Inspectors of Burial appointed under the 2016 Act. It will be for inspectors to determine the relevant factors to be taken into consideration during inspections which may include: the type and conditions of each burial ground and the broader objectives of the burial authority. In order to comply with the duty to maintain burial grounds in good order, the Burial Management Regulations set out the steps that a burial authority may take in order to comply with this duty. These are listed in full in Regulation 3 and range from maintaining and repairing buildings to managing vegetation. 2.4 Regulation 4: Safety of headstones and other memorials Inspections (regulation 4(1)) The maintenance of headstones is the responsibility of the lair right-holder. However, it is well known that over time and with the historic practice of selling lair rights in perpetuity, maintenance work is often not carried out because the owner is absent or cannot be traced. This is particularly true for headstones which are older and these tend to be the ones which require corrective action to be taken. In addition, burial Page 144 of 166
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7 authorities have duties under the Occupiers’ Liability (Scotland) Act 1960 and the Health and Safety at Work etc. Act 1974 to do all that is reasonably practicable to ensure that visitors and those working in burial grounds are not exposed to risks to their health and safety. Regulation 4(1) of the Burial Management Regulations requires burial authorities to carry out regular scheduled inspections to identify any headstone or memorial which is not in safe order. The frequency of scheduled inspections is not specified in regulations as this decision will depend on the requirements of each burial ground. However, the frequency and procedures for carrying out scheduled inspections are to be set out in a burial authority’s burial management plan, as described above under Regulation 2: Burial Management Plans. Importantly, the requirement to carry out scheduled inspections does not prevent burial authorities from carrying out inspections at other times as needed, nor from taking measures to keep headstones or other memorials safe in the interim. The Burial Ground Memorial Safety Guidance (“the 2019 guidance”) was published in 2019 following the death of a child in a Scottish burial ground. The 2019 guidance assists local authorities (and other burial authorities) to meet their obligations to inspect and make safe memorials and headstones. Public Notification (regulation 4(2)) Bereavement is an emotive experience. Failure to suitably advise lair owners and visitors of the presence, potential impact and related corrective action of a memorial inspection programme of any scale may cause further distress. Ultimately, the responsibility for lair maintenance lies with the lair right-holder and public notification of inspections helps raise awareness amongst the community. Therefore, prior to carrying out a scheduled inspection, regulation 4(2) requires a burial authority to take steps to notify the public of the dates on which the inspections will occur and what steps may be taken to make headstones safe. The format and method of notification is not set out in the regulations as burial authorities will have discretion on how best to raise awareness for their local communities. Some methods are suggested in the 2019 guidance, such as: social media, signage at burial grounds and local press. The requirement to notify the public of scheduled inspections does not prevent a burial authority from making direct contact with a lair right-holder about an individual headstone and any required remedial action. Lair right-holders, if contactable, may appreciate the direct contact and may arrange for the headstone to be repaired. Returning to safe order (regulation 4(3)) Regulation 4(3) permits burial authorities to repair, make safe, reposition or remove a headstone or other memorial, alter the surface of a lair or remove or reposition railings, slabs or kerbs. The method for making memorials safe is at the discretion of burial authorities but the 2019 guidance sets out various questions that burial authorities should ask when considering the options, such as: Page 145 of 166
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8 • are the methods of making safe proportionate to the risk and have different options been explored? • have appropriate parties been consulted about or informed of the proposed action? For example, depending on the circumstances, it may be advisable to consult with archaeologists or the Commonwealth War Graves Commission. • if employing an external memorial mason or structural engineer to make a memorial safe, is that external contractor appropriately qualified or able to offer an appropriate guarantee for their work? Important considerations in respect to the historic environment are set out in the 2019 guidance, with scheduled monuments and listed buildings given specific protection in existing legislation.1 The regulations do not impose a duty of repair but rather grant powers to burial authorities to take the necessary steps required to make headstones safe. Whilst full repair of headstones may have benefits for the purpose of conservation and general aesthetics, it is for burial authorities to decide what steps to take. If a burial authority decides to remove a headstone or memorial from a burial ground due to safety concerns caused by long dilapidation, the burial authority may, if it is reasonable in the circumstances, consider cordoning off the memorial for a period of time (to be decided by the burial authority) with physical notices displaying the intention to remove it. The burial authority could consider keeping a record of any legible inscription prior to its removal. 2.5 Regulation 5: Removal of unauthorised headstones or other memorials Regulation 5 enables burial authorities to remove unauthorised headstones or memorials, i.e. those which have been erected without the authorisation of the burial authority. The burial authority is not required to have the memorial removed if there is no objection to it. However, if the burial authority does wish to remove it then it is recommended that they make reasonable attempts to contact the person responsible for it to request that they make arrangements for its removal. If the burial authority cannot make contact or the person refuses to remove it, then the burial authority can remove and dispose of it in a way they choose, but should be mindful and sympathetic to the circumstances. Regulation 5 provides burial authorities with the right to recover costs associated with its removal from the person responsible for the headstone. 1 Ancient Monuments and Archaeological Areas Act 1979, Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997. Page 146 of 166
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9 2.6 Regulation 6: Training The Burial Management Regulations require staff to be adequately trained in relation to their day-to-day duties at the burial ground and require burial authorities to keep a written record of training. The aim of this regulation is to ensure that staff have the relevant knowledge and training for their role in the maintenance and management of burial grounds. Training may include: in-house, on the job training, online learning or training delivered by trade bodies and other specialists and may include, for example, training on: • burial ground management and compliance with legislation • exhumation of human remains • inspection and management of memorials • excavator operation • grave shoring and safety procedures The regulations do not include any requirement to achieve a particular level of training or qualification. This is because the infrastructure is not yet in place in Scotland or the UK to deliver independently accredited training and qualifications. However, a record of training is subject to inspection by Inspectors of Burial appointed under the 2016 Act. This will enable inspectors to monitor the training provided by burial authorities throughout Scotland in terms of the duty on burial authorities to ensure staff are adequately trained in their day to day duties at the burial ground. 2.7 Regulation 7: Maintenance of equipment Regulation 7 requires all equipment that is owned by the burial authority and used for the maintenance of burial grounds, to be serviced and maintained according to manufacturer instructions and a record kept of such servicing. 2.8 Regulation 8: Designation for use by faith, religious or belief groups A burial authority can designate part of a burial ground for use by a particular faith, religious body or belief group and this can help to ensure that specific requirements are followed and respected. Some faith and belief groups request dedicated areas where members of the same community may be buried and remembered together and this can be for reasons of religious requirement, burial custom and practice, traditions or logistics. This is a power and not a duty and it is at the discretion of the burial authority whether to provide it, based on local community needs. 3. The Applications and Register Regulations 3.1 Regulation 1: Citation, commencement and interpretation Page 147 of 166
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10 Regulation 1 states the date on which the regulations come into force. From 1 March 2025 all applications for burial must be carried out in accordance with the requirements of these regulations and the requirements regarding record keeping and the burial register in the regulations must also be complied with. Application forms received by a burial authority on or after 1 March 2025 should be one of the new burial application forms which are set out in the schedules to The Applications and Register Regulations. If a burial authority chooses to create the burial forms in a different digital format (i.e. different to the PDF supplied by the Scottish Government), this is acceptable as long as the information contained within the forms is unchanged. Burial application forms can be sent electronically and signatures can either be a signature in ink or an electronic signature. An electronic signature is a signature in digital ink or an image of a signature, but must be in the signatories’ handwriting. The signature cannot be typed. 3.2 Regulation 2: Records Burial authorities will be required to retain burial application forms and accompanying documentation and certificates for 50 years from the date of burial. The forms should be treated as confidential by the burial authority. They must be stored in an accessible format, in a secure manner, taking measures to minimise the risk of loss or destruction, for example, by keeping paper copies in a locked, fireproof cabinet or ensuring electronic versions are backed up on a secure server. 3.3 Regulation 3: Application for burial The right to apply for a burial (Regulation 3(2)) Where the burial is for the remains of an adult Where the deceased was an adult and made a will or other testamentary writing nominating someone to arrange their funeral, the 2016 Act provides that that nominated person can make the arrangements for the burial or cremation of the deceased. The Regulations therefore provide that that person may submit a burial application form (a person specified in a “death declaration”). If there is no nominated person or the nominated person is unable to or does not wish to make the arrangements for any reason, the nearest relative may make arrangements under the 2016 Act. The Regulations provide that the nearest relative may submit a burial application. The nearest relative is the person specified according to the hierarchy set out in section 65 of the 2016 Act as the person who may make arrangements on the death of a person in the absence of a death declaration: (a) the adult's spouse or civil partner, Page 148 of 166
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11 (b) neither married to nor in a civil partnership with the adult but was living with the adult as if they were married to each other and had been so living for a period of at least 6 months (or if the adult was in hospital immediately before death had been so living for such period when the adult was admitted to hospital), (c) the adult's child, (d) the adult's parent, (e) the adult's brother or sister, (f) the adult's grandparent, (g) the adult's grandchild, (h) the adult's uncle or aunt, (i) the adult's cousin, (j) the adult's niece or nephew, (k) a friend of long standing of the adult. A relationship of the half-blood is treated the same as a relationship of the whole blood. If the adult’s spouse or civil partner was permanently separated (either by agreement or under an order of a court) from the adult, or had deserted, or had been deserted by, the adult and the desertion continues, then “spouse or civil partner” is omitted from the hierarchy. A person may also be entitled to make arrangements on the death of a person if they are specified in a court order to that effect (granted by the sheriff court under section 68 of the Act). The Regulations provide that such a person may also submit a burial application form. Regulation 3(2)(a) of The Applications and Register Regulations provides for instances where an adult dies in a care home 3(2)(a)(iii) or hospital 3(2)(a)(iv). Where a person dies and it appears that no arrangements are being made, the local authority has a duty under section 87 of the 2016 Act to arrange the burial or cremation, but can ask a member of staff or manager authorised by the care home (8(4)) or hospital (8(5)) to make the application on its behalf. If the remains to be buried are the ashes of the deceased adult, the same applies. Where the deceased nominated a person in an arrangements of death declaration or in the deceased’s will, the nominated person may complete the application to bury the ashes. If the deceased did not nominate someone, the hierarchy is that set out in section 65, or the court may appoint a person to make arrangements (section 68) and that person may make the burial application. An application for burial is not required for the scattering of ashes. Where the burial is for the remains of a child The nearest relative of the child is entitled to make the arrangements on the death of the child. The Regulations provide that the nearest relative may then apply for the burial. The nearest relative is the person entitled to make arrangements on death for burial or cremation under the hierarchy set out in section 66 of the 2016 Act. Page 149 of 166
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12 (a) the child's parent or a person who had parental rights and parental responsibilities in relation to the child (but who is not a local authority), (b) the child's brother or sister, (c) the child's grandparent, (d) the child's uncle or aunt, (e) the child's cousin, (f) the child's niece or nephew, (g) a friend of long standing of the child. A relationship of the half-blood is treated as a relationship of the whole blood. As with the case for deceased adults a person may apply to the court for an order authorising them to make arrangements (section 68). The Regulations provide that that person may make the burial application. Where the burial is for the remains of a stillborn baby Where the burial is for a stillborn baby, the woman who experienced the stillbirth, or a person with authority to make the arrangements under sections 69-76 of the 2016 Act (e.g. the nearest relative of the stillborn baby or the appropriate health body), can complete the burial application form. Where the burial is for the remains of a pregnancy loss Where the burial is for a pregnancy loss, the woman who experienced the loss, or a person with authority to make the arrangements under sections 77- 84 of the 2016 Act (e.g. an individual specified by the woman or the appropriate health body), can complete the burial application form. Age of applicant An application for burial can usually only be completed by someone who is 16 years old or older. However, if the applicant is the parent of a deceased child or has had a stillbirth or pregnancy loss, they can make the application even if they are younger than 16. Why the applicant should complete the application form It is for the applicant to declare on the application form that they are entitled to make the application and they must sign the declaration on the form confirming this. Should there be a dispute amongst relatives, the burial authority or funeral director is not required to arbitrate on who should complete the form. In signing the form, the applicant is acknowledging they agree to the legal declaration. An applicant is potentially liable on summary conviction to a fine up to Level 3 on the standard scale if any information on the application form is knowingly false. The applicant should have the opportunity to review the questions and answers and they should be made aware that they are signing a legal declaration. Page 150 of 166
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13 In no circumstances should a funeral director complete the form in advance of meeting with the applicant, or on behalf of the applicant, then merely get the applicant to sign the form. The applicant is required to sign the form and to confirm that the information contained in the form is complete and correct to the best of their knowledge. It is understood that there will be times where an applicant will be unable to complete the form themselves. In such circumstances, the funeral director, or another individual, can act as a scribe for the applicant if that is required and complete the answers to the questions on the form under the instruction of the applicant. This should only be done in the presence of the applicant and the funeral director should go through each question with the applicant before writing down the applicant’s answer. The applicant must sign the form and confirm that the information is complete and correct to the best of their knowledge. The application forms (Regulation 3(3) and Schedules 1 -7) The Regulations set out the application forms to be used for the different circumstances and the type of the remains to be buried. Each application form has its own set of guidance notes attached which can assist applicants to complete the form. Form To apply for burial of: Used by: Regulation Burial form 1 (BF1) Adult or child Nominated individual or nearest relative 3(3)(a) and Schedule 1 Burial form 2 (BF2) Stillborn baby Woman, health body or nearest relative 3(3)(b) and Schedule 2 Burial form 3 (BF3) Pregnancy loss on or before 24 weeks gestation Woman or nominated individual 3(3)(c) and Schedule 3 Burial form 4 (BF4) Pregnancy loss(es) on or before 24 weeks gestation Health body 3(3)(d) and Schedule 4 Burial form 5 (BF5) Adult or child (section 87 application) Local authority 3(3)(e) and Schedule 5 Burial form 6 (BF6) Body or body parts after anatomical examination University anatomy school 3(3)(f) and Schedule 6 Burial form 7 (BF7) Body parts after anatomical examination (where deceased died before 14 February 1988 or the date of death is not known) University anatomy school 3(3)(g) and Schedule 7 Page 151 of 166
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14 If the remains to be buried are ashes, the form to be used will depend on whether the ashes are of an adult, child, stillborn baby or pregnancy loss. For example, if the ashes are of an adult, then Form BF1 should be used. The application forms are statutory forms. The content of the forms, the wording on the forms and the questions should not be altered, deleted or added to (unless an amendment is provided for in this guidance). Burial authorities can add their stamp/ logo and the burial number to the front of the forms. If a burial authority chooses to create the burial forms in a different digital format (i.e. different to the PDF supplied by the Scottish Government), this is acceptable as long as the information contained within the forms is the same. Any additional questions/ information required to carry out a burial service should not be added to the statutory application form but should be included in a separate supplementary form. Each burial authority can use their own supplementary form and include on it any information that is relevant to individual burial authorities. The front page of each burial application form asks for the date and time of the service and it is acceptable for this information to be completed by the funeral director when arranging the funeral. An application form should be completed by the applicant and not by a third party. If the applicant is not physically capable of completing the form they can authorise someone to complete it on their behalf and act as their scribe, but the form should be completed in their presence and must be signed by them. The individual should take their own advice on the completion of the form as they must make the declaration as to the information being complete and correct. If there is any reason why a burial cannot go ahead at a burial ground and has to be moved to another burial ground, a new application form should be completed. Changing instructions Where an applicant wishes to change their original instructions before the burial takes place (either via the funeral director or directly to the burial authority) the change of instruction must be signed by the applicant. The change can be notified to the burial authority on a “change of instructions” form or by email from the applicant’s email (or forwarded on from the funeral director’s email). Whatever method is used it must include a handwritten, jpeg or digital ink signature against the alterations. It is crucial that an applicant’s change of instruction is passed to the burial authority as quickly as possible. It is not necessary to complete a new application form as long as the burial authority is satisfied there is a clear audit trail of the instructions and any subsequent changes and the applicant has signed against all alterations. Where the applicant instructs a change of burial ground or it is necessary to change to a different burial ground to accommodate the burial, it is recommended that a new application form should be completed. Page 152 of 166
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15 Making corrections to an application form If a significant correction is required to the application form, such as if the details of the deceased/ applicant are materially incorrect, it is recommended that a new application form should be submitted. There will be occasions where minor corrections are necessary and some flexibility should be allowed to ensure a burial is not delayed unnecessarily. A minor correction can be made on a form and initialled by the funeral director but it must be signed by the applicant. Examples of a minor corrections are where date of birth and age don’t match (wrongly calculated) or where the name has a slight spelling error e.g. Mac and Mc. It is acceptable that details of minor corrections are emailed to or given to the burial authority in writing (in advance of the burial). Whatever method is used the correction, reason for it and authorisation from the applicant must be recorded to ensure there is an audit trail. Burial authority staff should not be asked to make corrections on the statutory application form. Instead they should be provided with a correction to the instruction in writing (email) either from the applicant or via the funeral director. The burial authority should then attach the correction instruction to the application form and file together. The applicant should sign against any alterations to the information. Sending information to a burial authority after the application form has been submitted Every effort should be made to complete the application form in full before sending it to the burial authority. In circumstances where information has to be forwarded on after the application has been submitted, the funeral director must alert the burial authority that the information will follow. Examples of this would be where the weight of the coffin and deceased needs to be confirmed. Funeral directors and burial authorities should satisfy themselves that they have kept a clear audit trail which shows that any instructions and changes to instructions originated with and have been authorised by the applicant and signed by them. Does the weight of coffin/ external measurements question have to be answered? Funeral directors, cremation authorities and burial authorities have a statutory duty under section 2 of the Health and Safety at Work etc. Act 1974 to protect the health, safety and welfare of their employees and others who may be affected by their business. Other relevant legislation includes but is not restricted to: • Management of Health and Safety Regulations 1992 • Manual Handling Operations Regulations 1992 • Occupiers’ Liability (Scotland) Act 1960 • Provision and use of work equipment regulations 1998 Page 153 of 166
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16 Knowing the combined weight of a coffin and deceased ensures that any necessary adjustments, including number of staff needed, can be made in advance of the burial, reducing the possibility for distress for families on the day of a burial service. Providing information about weight is a new addition to the forms used for burial under these Regulations but a similar requirement for cremation has been in place since 2019. It is recommended that funeral directors operating in Scotland should take steps as soon as possible, if they have not already done so, to enable them to obtain access to suitable weighing equipment to complete the question on weight as accurately as possible. Coffin manufacturers can provide the weight of the coffin and it may be possible to source the weight of the deceased from the care home, family or mortuary. Every effort should be made to provide the weight but if a funeral director has no way of knowing the combined weight they should give an estimated figure on the form. Providing the shape and external measurements of the coffin, ashes urn or casket assists the burial authority with lair preparation. Electronic vs original paper version As long as the electronic version/scanned copy of the application form is a completed form and the signatures are in the correct format the original form (if completed or signed by hand) should not be sent to the burial authority. Electronic transfer of documents became much more commonly used in 2020 during the pandemic and all are reminded that this is an acceptable way of working. It is hoped that burial authorities will continue to accept papers electronically and not revert to requiring paper versions. The Certificate of Registration of Death (Form 14) A Certificate of Registration of Death (Form 14) (or equivalent, if the person died outwith Scotland) should be submitted alongside the burial application form. A burial cannot take place without it where the death occurred in Scotland. Where the death occurred in England, Wales or Northern Ireland there may be cases where the death has not been registered but the body has been released for burial or cremation by the coroner. In such cases the coroner’s certificate authorising burial (and removal of the body to Scotland) must be submitted. A Form 14 is normally issued in paper format by a registrar when the death is registered. Where the Medical Certificate of Cause of Death (Form 11) is selected for review by the Death Certification Review Service (DCRS), if requested by the informant, registrars may be willing to email a scanned version of the Form 14 to the funeral director to help avoid any delays to the burial. The signed, paper form can then be given by the registrar to the informant to give to the funeral director, or posted direct to the funeral director. In this situation, it is imperative that the funeral director who has been sent the Form 14, confirms to the registrar that they have received it. Page 154 of 166
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17 National Records of Scotland (NRS), the Association of Registrars of Scotland (ARoS), the Scottish Government and the Inspector of Burial, Cremation and Funeral Directors have agreed that it is acceptable for the Form 14 to be sent to both burial and cremation authorities electronically. This can be done via email from the funeral director or the applicant (if the services of a funeral director are not being used). The informant will contact the registrar’s office to register the death and the registrar will issue the Form 14 (paper original) to the informant. The informant then gives the Form 14 along with the burial application form to the funeral director who is arranging the burial to send to the burial authority. The funeral director can scan the paper Form 14 and email the scanned version with the burial application form and any other accompanying documents to the burial authority. It is important that the burial authority send an acknowledgement of receipt of Form 14 to the funeral director, providing the funeral director and the burial authority with an audit trail. Once the acknowledgement is received from the burial authority there is no need for the funeral director to keep the original paper Form 14 and the funeral director should then destroy it. The scanned version becomes the “version of record” and is kept by the burial authority along with the application form and they are retained for 50 years in accordance with the requirements of Regulation 3 of the 2019 Regulations. The burial authority can make further enquiries about the information contained in the form before agreeing to accept the application. Hazards The burial application forms include a section asking about hazards and notifiable, infectious diseases. Funeral directors and burial authorities should be aware that in Scotland medical information continues to be confidential after death and there is a legal restriction on releasing details.2 While it is understandable that those who are involved in handling the body will wish to know if there is a risk of infection, there is no entitlement to know details of the actual infection, only that a risk of infection may be present. Section 91 of the Public Health (Scotland) Act 2008 provides that, where a person has died of an infectious disease, the health board must tell the person disposing of the body “the nature of the risk” and “any precautions the board considers should be taken” as well as any other matter which the board considers appropriate. This does not mean that the person disposing of the body is entitled to know specifically what the risk is, such as HIV or Covid-19 for example. In some cases, the public health hazard may not even be known until sometime after the funeral. In cases where the health board considers that there is a significant risk to public health and it is necessary, to avoid or minimise the risk, for the body to be retained in hospital until the board is satisfied there are arrangements for the body’s disposal, the board may issue a written direction as to when and by whom the body may be removed for the purpose of immediate disposal. Where a direction is given, the board must explain to the person responsible for removal and disposal of the body that there is a significant 2 Access to Health Records Act 1990 Page 155 of 166
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18 risk to public health, the nature of that risk, any precautions which the board considers should be taken and any other matter which the board considers appropriate. Any person who, without reasonable excuse, breaches the direction given by the board commits an offence. Those working in the funeral industry should assess the risk in each case, taking account of any information provided by the family or carers, etc. If the hazards box is ticked on the Medical Certificate of Cause of Death (MCCD), the Form 14 and/or the burial application form, funeral directors should be taking protective measures (such as wearing PPE). Advice about ticking the hazard box DH1 in the MCCD/Form 11, for notifiable diseases was published in the CMO/COPFS/NRS/Police Scotland letter. 3.4 Regulation 4: Burial Register The 2016 Act requires each burial authority to hold burial registers for each burial ground for which it is the burial authority. The Applications and Register Regulations set out the information that must be contained in the registers. Schedule 8, part 1 lists the information to be recorded where the burial is of an adult or child. Part 2 prescribes the information to be recorded relating to the burial of body parts and part 3 where burial is relating to a stillbirth or pregnancy loss. The Act requires that the burial registers must be kept indefinitely. The Act also requires that the burial authority must make the registers available to the public and may charge for providing extracts from it. The exception being in the case of burial of a stillborn baby or a pregnancy loss, where the information held on this register will be anonymised and will, therefore, not be identifiable. The information for each burial must be entered on the appropriate register as soon as practicable after the burial (regulation 4(2)) and the burial authority must ensure that the information in the registers is accurate and up to date (regulation 4(3)(b)). Register of burial of stillbirth and pregnancy loss Burial authorities may wish to consider keeping the register of burial of stillbirth and pregnancy loss separate to the register of burial of adults and children, as happens for cremation registers. Doing so helps ensure that privacy and anonymity is easier for burial authorities to manage while giving reassurance to families that their information will be held securely. The information to be entered onto the register for stillbirth and pregnancy loss by the burial authority varies depending on who the applicant is. If the applicant is a health provider/ hospital, the unique identification number given by the health provider/ hospital and the address of the health provider/ hospital, should be recorded. Page 156 of 166
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19 If the applicant is an individual, such as a woman who experienced a pregnancy loss, a unique identification number will not have been allocated by the health provider/ hospital, so the applicant will not be able to provide this on the application form. The register will not record the applicant’s name or address. This preserves their anonymity on a public register. The name of the baby is optional, if a name has been given. Page 157 of 166
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© Crown copyright 2025 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open- government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.scot Any enquiries regarding this publication should be sent to us at The Scottish Government St Andrew’s House Edinburgh EH1 3DG ISBN: 978-1-83691-331-3 (web only) Published by The Scottish Government, February 2025 Produced for The Scottish Government by APS Group Scotland, 21 Tennant Street, Edinburgh EH6 5NA PPDAS1561194 (02/25) w w w . g o v . s c o t Page 158 of 166
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LAIR TRANSFER FEE COMPARISON 2026/2027 BURIAL AUTHORITY FEE PERTH AND KINROSS £59.00 ANGUS £74.75 DUNDEE £95.75 STIRLING £62.00 CLACKMANNANSHIRE £98.30 FIFE £59.00 Appendix 3 10 Page 159 of 166
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Appendix 4 Option Advantages Disadvantages Potential Cost 1)Do nothing. Continue with current process with no additional costs Poor behaviour of individuals and potential threats to staff disrupting programme and risking public and staff safety. Reputational risk. Low staff morale and potential high turnover. Potential for continued complaints and concerns. Liability claims if the programme is delayed and there is an accident. Higher costs if no in- house squad and contractors need to be used. Staff time responding to and addressing complaints and concerns. 2)Modify process to use Stake & Banding Cordons. Possibly allows lair holders a longer period to arrange their own repairs. Risk to public safety remains. Could introduce inconsistency in treatment across memorials – creating confusion. No guarantee of public acceptance. Requires ongoing monitoring and re- inspection which add to costs and delay the programme. As option 1. Extra costs of programme delays and re-testing. Increased staff costs to cover increased monitoring and inspections without delivering a proportionate improvement in outcomes. 3)Enhance current communications and information via a new Clerical Assistant Strengthens early engagement with families through clearer, more proactive communication. It would support the management of misinformation, improve signposting, and enable more effective follow-up with lair owners in relation to unsafe memorials. It would allow the Memorial Safety Officer to focus on operational delivery, improving efficiency and programme pace. Requires additional investment in a permanent clerical resource and associated communication materials. This is a rolling programme and will continue indefinitely. TAS4 Post. - £40,000 Enhanced signage, publicity materials, IT requirements one off cost of £15,000. 10 Page 161 of 166
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4)Remove or reduce lair transfer fee Could support increased transfer of lairs into current ownership and address negative perceptions of the fee, enabling more timely communication with responsible parties. Reduction in annual income. Would require additional administrative capacity to deliver effectively. Current income target £15,000. Would require Option 3 to implement due to extra administration. Page 162 of 166
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Date of Meeting: 24 June 2026 Report Title: Residual Waste Update Report Number: 26/187 Report Author: Pete Leonard, Climate Change and Zero Waste Manager Organisational Lead: Fraser Crofts, Strategic Lead - Environment and Infrastructure ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to update the Committee on the latest situation regarding the Council’s residual waste disposal arrangements and to signal potential next steps. 1.2 Sections 1. Purpose 2. Recommendation(s) 3. Background/Context 4. Main Issues 5 Proposals 6 Conclusion 7. Impact and Value Assessment 8. Appendices 2. Recommendation(s) It is recommended that the Committee: 2.1 Notes the update, and; 2.2 Agrees that a further update be provided to Members later in the year. 11 Page 163 of 166
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3. Background/Context 3.1 During the latter stages of 2025 it became clear that Paprec Energies Binn, the Council’s contractor for residual waste treatment and disposal, would not be able to meet the requirements of the Scottish Government’s ban on landfilling biodegradable municipal waste (the bio ban), which was due to come into force on 1 January 2026. In the main, this is because the contractor was unable to complete the build of an energy from waste plant that they were relying on and could not find reliably compliant alternative outlets for PKC waste. 3.2 The contract was terminated on a mutual basis, and a new short-term contract was awarded to Cireco (Scotland) LLP on an emergency basis. This contract came into effect on 1 February 2026 and is for a period of 18 months, with an option to extend by a further 12 months. 3.3 This matter was considered and approved at the Finance and Resources Committee on 4 February 2026. At the meeting, a commitment was given to provide an update on residual waste disposal arrangements to the F&R Committee before the summer recess. 4. Main Issues 4.1 The transition from one contract to another was carried out seamlessly from both a contractual and operational perspective. Despite the difficult circumstances, positive relationships have been maintained between the various parties. The new contractor is performing well and has facilitated several approaches to assist PKC to reduce costs but still within the parameters of the contract terms. 4.2 A notable benefit we are experiencing is one of business continuity and resilience as the new contractor has taken on all risks associated with processing plant downtime. This provides a high degree of certainty that PKC’s operational requirements and statutory responsibilities will be met. This is a significant consideration given the well documented issues with processing capacity at a national level. 4.3 With regard to the Binn Farm Energy from Waste (EfW) project, the termination of the Council’s contract with Paprec Energies Binn Limited (now known as Paprec Energies Glenfarg Limited) precipitated the formal dissolution of the Special Purpose Vehicle. Paprec Energies now owns 100% of the EfW project. Binn Group has advised that they have an option to take over the project should Paprec Energies withdraw. 4.4 Paprec Energies is currently reassessing the viability of the project, and they anticipate that this process will be completed by September. PKC officers continue to meet regularly with representatives of Paprec Energies and Binn Group to maintain an awareness of progress. Page 164 of 166
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4.5 Clearly, there is still a degree of uncertainty regarding the project. In terms of timelines, the best-case scenario would see a facility being commissioned and operational in 2031 or 2032. 4.6 PKC’s current residual contract will expire long before then, and so the process of procuring a longer-term residual waste contract will need to be initiated soon. However, it would be helpful to have a clearer understanding of the situation with the Binn Farm project before commencing a procurement process. We have sufficient time to wait until late 2026. 5 Proposals 5.1 It is proposed to hold a watching brief on the Binn Farm EfW project to see how feasibility and project planning progresses, before commencing the process for procuring a new residual waste contract later in 2026. 5.2 A further benefit of delaying the procurement is that some 535,000 tonnes of new waste treatment capacity in Scotland is due to be operational by the summer of 2027. Entering the market when this additional capacity is available should see greater competition for PKC business. 5.3 A further update can be provided to Members as the procurement strategy is developed. 6 Conclusion 6.1 The situation regarding the Binn Farm Energy from Waste project remains unclear. This paper sets out the process which officers intend to follow to navigate the uncertainty and ensure that compliant, longer-term residual waste treatment arrangements are procured. 7. Impact and Value Assessment N/A – No substantive decision requested of Committee. 8. Appendices None Page 165 of 166
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