Appendix 1 – 2025/26 Management Budget
Perth and Kinross Council · 26 November 2025
Back to Finance and Resources Committee — 26 November 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 2,078 27 180,502 180,451 (51) (0.0%) Children, Families and Justice 24,415 2,412 20 26,847 26,577 (270) (1.0%) Economy, Development and Planning 14,857 1,031 (35) 38 15,891 15,838 (53) (0.3%) Environment and Infrastructure 31,049 2,388 53 33,490 34,015 525 1.6% Housing and Communities 18,772 293 106 (119) 30 19,082 19,339 257 1.3% Property Services 65,316 629 28 16 65,989 66,143 154 0.2% Legal and Governance 4,898 (677) 104 (91) 4,234 4,126 (108) (2.6%) Customer and Digital Services 12,466 711 17 13,194 13,181 (13) (0.1%) Strategic Planning, People and Performance 6,159 288 (40) 127 6,534 6,418 (116) (1.8%) Projects and Programmes 527 90 617 617 0 0.0% Finance and Business Support 8,521 1,919 71 10,511 10,486 (25) (0.2%) Directorate Core Costs 570 (6) 564 564 0 0.0% Sub - Total: Service Budgets 365,947 11,156 134 16 202 377,455 377,755 300 0.1% SECTION 2 Corporate Budgets Health and Social Care 106,313 499 (16) 4,180 110,976 110,976 0 0.0% Contribution to Valuation Joint Board 1,421 1,421 1,421 0 0.0% Capital Financing Costs 18,914 3,948 222 23,084 23,084 0 0.0% Interest on Revenue Balances (3,936) 400 (539) (4,075) (4,075) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,348) 317 1,300 1,300 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) (0.9%) 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 14,760 134 0 4,382 522,459 522,798 339 0.1% PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY
Page 2
Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2025/26 Previously Movements Virements Movements 2025/26 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'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) (6,707) (134) (311,737) (311,737) 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) (8,629) (134) 0 0 (499,920) (499,920) 0 0.00% Financed from/(returned to) Reserves 12,026 6,131 0 0 4,382 22,539 22,878 339 APPENDIX 1