Appendix 9 – 2025/26 Management Budget

Page 1

(1) (2) (3) (4) (5) (6)
2025/26 Previously Movements Virements Movements 2025/26
Council Approved in in Revised
Approved Adjustments Funding Reserves Mgt
Budget (Net) Budget
£'000 £'000 £'000 £'000 £'000 £'000
SECTION 1
Service Budgets
Education and Learning 178,397 49 178,446
Children, Families and Justice 24,415 1,922 (121) 26,216
Economy, Development and Planning 14,857 230 15,087
Environment and Infrastructure 31,049 86 31,135
Housing and Communities 18,772 100 195 19,067
Property Services 65,316 121 65,437
Legal and Governance 4,898 81 4,979
Customer and Digital Services 12,466 75 101 12,642
Strategic Planning, People and Performance 6,159 (175) 218 6,202
Projects and Programmes 527 527
Finance and Business Support 8,521 10 13 8,544
Directorate Core Costs 570 (10) 560
Sub - Total: Service Budgets 365,947 0 1,922 0 973 368,842
SECTION 2
Corporate Budgets
Health and Social Care 106,313 5 106,318
Contribution to Valuation Joint Board 1,421 1,421
Capital Financing Costs 18,914 18,914
Interest on Revenue Balances (3,936) (3,936)
Net Contribution to/(from) Capital Fund 5,331 5,331
Contribution to/(from) Insurance Fund 4,000 4,000
Trading Operations Surplus (550) (550)
Support Service External Income (2,323) (2,323)
Tayside Pension Fund 1,711 1,711
Apprenticeship Levy 956 956
National Insurance Funding (2,800) 2,800 0
Leadership and Procurement (305) (305)
Council Tax Reduction Scheme 7,400 7,400
Discretionary Relief 1,104 1,104
Net Expenditure (General Fund) 503,183 0 4,722 0 978 508,883
SECTION 3
Funding
Revenue Support Grant (304,896) (3,915) (308,811)
Ring Fenced Grant (1,967) (1,922) (3,889)
Non Domestic Rate Income (63,537) (63,537)
Council Tax Income (119,157) (119,157)
Capital Grant (1,600) (1,600)
Total Financing (491,157) 0 (5,837) 0 0 (496,994)
Financed from/(returned to) Reserves 12,026 0 (1,115) 0 978 11,889
PERTH AND KINROSS COUNCIL GENERAL FUND
2025/26 REVENUE BUDGET - SUMMARY Appendix 9