Appendix 1 – 2025-26 Management Budget
Perth and Kinross Council · 1 October 2025
Back to Finance and Resources Committee — 1 October 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2025/26 Previously Issues Movements Virements Movements 2025/26 Projected Variance Variance Council Approved Arising in in Revised Outturn to to Approved Adjustments From Funding Reserves Mgt Revised Revised Budget (Net) 2024/25 Budget Mgt Mgt Accounts Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 65 723 1,570 75 180,830 180,830 0 0.0% Children, Families and Justice 24,415 1,954 182 292 (16) 26,827 26,557 (270) (1.0%) Economy, Development and Planning 14,857 210 620 167 (259) 293 15,888 16,036 148 0.9% Environment and Infrastructure 31,049 58 118 175 198 1,839 33,437 33,462 25 0.1% Housing and Communities 18,772 391 125 93 (616) 300 19,065 19,049 (16) (0.1%) Property Services 65,316 378 192 (336) 395 65,945 66,167 222 0.3% Legal and Governance 4,898 73 57 (928) 121 4,221 4,060 (161) (3.8%) Customer and Digital Services 12,466 220 87 54 376 13,203 13,283 80 0.6% Strategic Planning, People and Performance 6,159 42 66 44 110 6,421 6,353 (68) (1.1%) Projects and Programmes 527 2 88 617 617 0 0.0% Finance and Business Support 8,521 108 86 1,554 171 10,440 10,430 (10) (0.1%) Directorate Core Costs 570 (10) 4 564 564 0 0.0% Sub - Total: Service Budgets 365,947 3,489 1,768 2,791 (305) 3,768 377,458 377,408 (50) (0.0%) SECTION 2 Corporate Budgets Health and Social Care 106,313 (49) 79 356 113 106,812 110,292 3,480 3.3% Contribution to Valuation Joint Board 1,421 1,421 1,421 0 0.0% Capital Financing Costs 18,914 3,948 22,862 22,862 0 0.0% Interest on Revenue Balances (3,936) 400 (3,536) (3,536) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,348) 983 983 0 0.0% Contribution to/(from) Insurance Fund 4,000 4,000 4,000 0 0.0% Trading Operations Surplus (550) (550) (550) 0 0.0% Support Service External Income (2,323) (2,323) (2,323) 0 0.0% Tayside Pension Fund 1,711 1,711 1,695 (16) (1%) Apprenticeship Levy 956 956 1,011 55 5.8% Pay Award (2,800) 2,800 0 0 0 0.0% Leadership and Procurement (305) 305 0 0 0 0.0% Council Tax Reduction Scheme 7,400 7,400 7,400 0 0.0% Discretionary Relief 1,104 1,104 1,104 0 0.0% Net Expenditure (General Fund) 503,183 6,240 1,847 3,147 0 3,881 518,298 521,767 3,469 0.67% PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2025/26 Previously Issues Movements Virements Movements 2025/26 Projected Variance Variance Council Approved Arising in in Revised Outturn to to Approved Adjustments From Funding Reserves Mgt Revised Revised Budget (Net) 2024/25 Budget Mgt Mgt Accounts Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY SECTION 3 Funding Revenue Support Grant (304,896) (3,915) (3,147) (311,958) (311,958) 0 0.0% Ring Fenced Grant (1,967) (1,922) (3,889) (3,889) 0 0.0% Non Domestic Rate Income (63,537) (63,537) (63,537) 0 0.0% Council Tax Income (119,157) (119,157) (119,157) 0 0.00% Capital Grant (1,600) (1,600) (1,600) 0 0.0% Total Financing (491,157) (5,837) 0 (3,147) 0 0 (500,141) (500,141) 0 0.00% Financed from/(returned to) Reserves 12,026 403 1,847 0 0 3,881 18,157 21,626 3,469 APPENDIX 1