Appendix C - Executive Summaries
Perth and Kinross Council · 4 March 2026
Back to Perth and Kinross Council — 4 March 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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PKC - GENERAL# Pressures £'000 Reductions £'000 Pressures £'000 Reductions £'000 Pressures £'000 Reductions £'000 Tackling poverty 6 346 -8 232 49 0 Tackling climate change and supporting sustainable places 805 21 0 0 0 0 Developing a resilient, stronger and greener local economy 80 779 0 0 0 0 Enabling our children and young people to achieve their full potential 1,485 1,446 1,022 806 1,515 0 Protecting and caring for our most vulnerable people 15,280 6,235 2,500 92 3,098 98 Supporting and promoting physical and mental wellbeing 0 0 0 0 0 0 Working in partnership with communities 694 756 514 530 2,024 415 Organised to Deliver / Transformation 2,390 11,157 3,333 86 5,758 86 Totals 20,740 20,740 7,361 1,746 12,444 599 Surplus / (Gap) 0 (5,615) (11,845) Total Pressures 40,545 Total Reductions 23,085 2026/27 2027/28 2028/29 Appendix C
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Operations - Living Wage 6 (8) 49 Environment & Infrastructure Inflationary Pressures - Provision for impact of Real Living Wage on agency contracts. Rates assumed are 3.36%, 2.61% and 2.61%. 2 School Clothing Grant increase of 3% from Academic Year 26/27 10 Education & Learning School clothing grants are available to Families under the same criteria as free school meals . Proposal to increase: Primary rate from £1.26 to £1.30. Secondary rate £157.50 to £162.00. Pressure matches saving. TOTAL 6 (8) 49 EXPENDITURE PRESSURES - Tackling Poverty
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Investment in Waste Management - Reduction in Income 805 Environment & Infrastructure Perth and Kinross Council's receives a share of additional income being paid to local authorities from the UK Government for payments made by some organisations and businesses for the packaging they supply to or import into the UK market. This is called extended producer responsibility (EPR) for packaging and is intended to cover the net costs of collecting, managing, recycling and disposing of household packaging waste The latest pressure reflects the most up to date reduction in funding from PackUK for 2026/27. TOTAL 805 0 0 EXPENDITURE PRESSURES - Tackling climate change and supporting sustainable places
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Tay Cities Deal - Project Management Costs 20 Economy, Development & Planning Increased cost of the Council's share of project management costs in relation to the Tay Cities Deal. When the Tay Cities Deal was agreed in 2020, the Council, with other local authority partners agreed to contribute to Programme Management Office costs. Costs have increased over the years, but these increases have not been reflected in the budget allocation. 2 Perth Harbour 60 Economy, Development & Planning The Council previously approved a reduction to the Perth Harbour budget of £165,000. The new pressure reflects the decision through the consultation period that, even by removing the commercial traffic (vessel over 24m), the Council would remain a Statutory Harbour Authority for Perth Harbour and will have to meet legal requirements in line with Harbour Acts and the Port & Marine Facilities Safety Code. These include harbourmaster functions to use its powers of directions and of control to facilitate future leisure activities and the delivery of the ‘Harbour Quarter’ as promoted in the City Centre Development and Design Framework. TOTAL 80 0 0 EXPENDITURE PRESSURES - Developing a resilient, stronger and greener local economy
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Investment in Learning (IIL) and Bertha Park High School Unitary Charge 570 180 528 Property IIL and Bertha Park High School Unitary Charge inflation - Retail Price Index (RPI) - Estimate for January 2026 - increase from 2.3% to 4.16%. Uplift for future years in line with medium term financial plan 2027/28 2.75%, 2028/29 2% (Prev agreed 2026/27 2.3%, 2027/28 2.1%) 2 Property Costs - Facilities Management, Cleaning & Catering 105 557 Property Costs of inflation for Cleaning, Janitorial and School meal Provisions 2027/28 increase due to increase in number of school days and impact of increased pay awards. 2028/29 3% Inflationary uplift (Prev agreed 3% 2026/27 and 2027/28). 3 Independent School placements 23 22 49 Education & Learning Uplift in inflationary pressure for budget providing pupils with high level additional support needs in independent schools . Inflationary uplift in 2026/27 3%, 2027/28 2.75% 2028/29 2% Previously agreed 2026/27 2.3% and 2027/28 2.1% 4 Home to School transport 800 695 381 Education & Learning Increased costs of main bus contracts following tender exercise on average 46% from 2025/26. Inflationary pressure of 3% along with increase of 5 days in financial year 2027/28. 3% Inflation for 2028/29. 5 Early Learning & Childcare Sustainable Rate to Partner Providers 47 20 Education & Learning A revenue expenditure pressure to increase the sustainable rate to Partner Providers by 1% from 1 August 2026 due to increase in Inflation. Funded by corresponding saving from underspend in year. This is in addition to uplift from 1st April 2026 funded by Scottish Government for living wage increases. EXPENDITURE PRESSURES - Enabling our children and young people to achieve their full potential
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PKC - GENERAL# 6 Carer Fees 35 Children Families & Justice 3% inflationary increase on fees paid to foster carers and carers providing Continuing Care Placements. This is an investment in the most appropriate placements for young people achieving better outcomes in a more cost effective way. This is required to ensure retention and recruitment of high quality carers to meet current and future demand. Saving will offset pressure 1,485 1,022 1,515
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Social Care - Pay Pressure 1,220 Social Care Additional costs from a pay increase to Perth and Kinross Council employed staff, based on an agreed 3.5% in 2026/27. 2 Social Care - Care Home Contract Rates 2,738 Social Care The uplift to the national care home contract is negotiated annually on a national basis. The negotiations are not yet finalised for 2026/27, this pressure projects an increase to the residential care rate by 5.52% to £930.73 per week and the nursing rate by 5.16% to £1,074.30 per week. 3 Social Care - Inflationary Uplift incl. Living Wage and Free Personal Care for Adult Social Care 2,352 Social Care Inflationary uplift and provision for Living Wage for Adult Social Care workers in commissioned services. The rate therefore proposed for 2026/27 is in line with the proportion funded by Scottish Government and provides an overall uplift of 3.36% to the whole rate. The uplift for Free Personal Care in 2026/27 has yet to be confirmed by the Scottish Government, however a working assumption of 1.7% has been included as a pressure for 2026/27, based on the national funding announced as part of the Scottish Government Budget. EXPENDITURE PRESSURES - Protecting and caring for our most vulnerable people
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PKC - GENERAL# 4 Social Care - Older People Care Home Placements 194 Social Care This pressure reflects the increasing demographic of Older People in Perth & Kinross who require a long-term care placement. Anticipated demographic growth in the Over 65 population requires Adult Social Care to invest further in Care Home Placements, recognising the continued increasing population and need for such care. It is well understood that Perth & Kinross have an ageing demographic, and associated with this an increase in dementia cases and frailty, both conditions increase the level of service required and often the necessity for a Care Home placement, particularly within the oldest demographic. Recently published National Records Scotland (NRS) data has evidenced an increase in the over 90 population with a 210% increase from 2001-2024 in men (228 to 707) and a 46% increase in women (796 to 1163). 5 Older People Care at Home Need & Demographic Increase 2,842 Social Care The NRS Council Area Profile shows that Perth and Kinross is experiencing pronounced population ageing. Since 2001, the population aged 75 and over has increased by 62.5%, the fastest growth of any age group. This trend is expected to continue, with a further 29% increase in the 75+ population projected between 2022 and 2032, reflecting the ageing of the baby‑boomer generation and increased longevity. As a result of the Care At Home Transformation Programme and its success, there has been a significant reduction in the level of unmet need and delayed discharges, this has been achieved whilst at the same time managing the increasing demographic. This proposal includes a significant pressure in Year 1 in order to maintain this level of provision in a safe, effective, efficient and sustainable way, it is then anticipated that Years 2 and 3 will require further investment purely in relation to demographic growth. This pressure has been reduced by £1 million which will be managed in year from reserves. 6 Social Care - Carers Care at Home 586 Social Care This pressure recognises the increasing need for unpaid carers support being required across all client care groups. This has increased considerably in recent years in line with demographic change, increased complexity and statutory obligations.
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PKC - GENERAL# 7 Social Care - Physical Disabilities Care at Home and Placements 1,530 Social Care This pressure reflects the full cost of supporting new clients, as well as the increasing cost and complexity of care packages and long‑term care placements for people with physical disabilities. Within this care group, future demand is difficult to predict, the pressure is based on the ongoing costs of care packages and placements already in place and a level of growth. It is anticipated there will be a continuing pressure in this area in future years which at this stage is unable to be quantified but will be reflected in future budget processes. 8 Social Care - Learning Disabilities Transitions 694 Social Care Every year a number of young people with a Learning Disability and/or Autism will transition from Education & Children’s Services to Adult Social Work and Social Care, with no direct funding following the individual as they move through, resulting in a new financial pressure being introduced to adult services. Despite early intervention the cost of many individuals’ care packages is significant when they move to adult services. This pressure is based on the latest information received from Children's Services and will be monitored in year. 9 Social Care - Learning Disabilities Packages and Placements 1,679 Social Care The pressure reflects the full cost of new clients and the increase in existing client costs. It is difficult to predict need in future years, therefore this pressure is based on known packages, known levels of growth and reflects the planned phasing of significant packages of care due to commence in the coming year. Scottish legislation and policy require people with learning disabilities to be cared for the in the community rather than institutions, but there is no national agreement to ensure the associated resource transfer. 10 Social Care - Learning Disabilities Day Care & Transport 175 Social Care The pressure reflects the full cost of new clients and increase in cost of existing clients. It is statutory to assess and respond to presenting needs for the client group. Day Care is considered cost effective in relation to other provision, preventing care breakdown and supporting carers.
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PKC - GENERAL# 11 Social Care - Community Mental Health Increased Need 1,247 Social Care The pressure reflects the cost of new clients and the increase in cost of existing clients who require community based packages of care. Individuals with mental health issues are presenting with increasingly complex needs often including addictions, personality disorders or neurodiversity co- morbidities that require a higher level of care. 12 Adult Social Care Pressures - years two and three 2,500 3,000 Social Care Anticipated pressures in 2027/28 and 2028/29 13 Housing Support - Living Wage 23 98 Housing & Communities Inflationary Pressures - Provision for impact of Real Living Wage on Housing Support Commissioned Services. Rates assumed are 3.36%, 2.61% and 2.61%. TOTAL 15,280 2,500 3,098
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 No pressure TOTAL 0 0 0 EXPENDITURE PRESSURES - Supporting and promoting physical and mental wellbeing
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Roads, Structures, Traffic & Network, Street Lighting - Contract Inflation 21 12 57 Environment & Infrastructure Provision for contract inflation across planned and reactive maintenance contracts. Inflation rates assumed are 3%, 2.75% and 2% in line with Medium Term Financial Plan. 2 Winter Maintenance and All Year Emergency Response - Contract Inflation 86 29 92 Environment & Infrastructure Provision for contract inflation. Inflation rates assumed are 3%, 2.75% and 2% in line with the Medium Term Financial Plan. 3 Operations Fuel 17 9 33 Environment & Infrastructure Provision for contract price increase for fuel across all activities. Inflation rates assumed are 3%, 2.75% and 2% in line with Medium Term Financial Plan. 4 Street Lighting, Illuminated Signs and Traffic Signals - Net Energy Pressure (125) (50) 50 Environment & Infrastructure Provision for energy price inflation at 0.2%, -5.1%, 2% . This is net of increased loan charges arising from the LED and column replacement programme. 5 Waste Disposal - Contract Inflation 50 40 134 Environment & Infrastructure Provision for contract inflation. Inflation rates assumed are 3%, 2.75% and 2% in line with Medium Term Financial Plan. 6 Waste Disposal - Residual Waste Contract 324 578 Environment & Infrastructure Provision for impact of re-tendering the residual waste contract to meet Scottish Government legislation covering the ban on landfilling biodegradable municipal waste. Legislation comes into force 1st January 2026. EXPENDITURE PRESSURES - Working in partnership with communities
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PKC - GENERAL# 7 Roads Maintenance Partnership - Flood Energy and Maintenance Contracts 175 4 Environment & Infrastructure Provision for the increase in energy and maintenance costs relating to pumping stations and flood gates, including the current base budget pressure and the additional provision for flood scheme maintenance at Comrie in 2027/28. Inflation rates assumed are 3%, 2.75% and 2% in line with the Medium Term Financial plan. This budget does not cover the costs of severe weather response which is held separately. 8 Council Wide - Fleet Loan Charges 45 175 790 Environment & Infrastructure Increase in loan charges budget to meet the borrowing costs of the Council wide fleet replacement programme. Vehicle purchase costs have risen considerably in recent years due to global events, most notably with the heavy fleet which is now impacting on loan charge costs. 9 Operations - Management & Supervisory Capacity 131 Environment & Infrastructure A saving of £131,000 was included in the provisional budget for 2026/27 3 years ago when the Council first set a budget for this year. This was in addition to £62,000 of savings in Operations management and supervisory capacity already delivered in previous years. The original management and supervisory saving was predicated on large reduction in frontline services and staffing numbers which Council decided not to accept. After assessing the impact of savings to date it is considered that this additional saving presents a risk to service delivery and health and safety obligations covering a range of front line operational activities with a workforce of c400 staff. 10 Good Food Nation 58 Environment & Infrastructure Permanent resource required to meet the Council's statutory obligations in relation to the Scottish Government's Good Food Nation (Scotland) Act including the development of a local plan aligned to the 6 national outcomes and ongoing monitoring and reporting requirements. There is no capacity within existing resources to accommodate this new legislative requirement.
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PKC - GENERAL# 11 Roads Reactive Maintenance Including Gully Emptying 120 Environment & Infrastructure A focus on enhanced gully cleaning in recent years has put pressure on other essential reactive maintenance budgets (e.g. road defect repairs, sign maintenance, road markings & studs, ditch & scrub clearance and repairs to safety fences and barriers etc). This additional investment would help increase the level of spend in these key areas of reactive maintenance and improve safety for road users and pedestrians. 12 Community Greenspace - Contract Inflation 10 8 25 Housing & Communities Provision for contract inflation on community greenspace planned and reactive maintenance contracts. Inflation rates assumed are 3%, 2.75% and 2% in line with Medium Term Financial Plan. 13 Public Transport - Tendered Services Contract Inflation 46 (85) 103 Housing & Communities Provision for contract inflation on subsidised local bus service contracts. Inflation rates assumed are 2.5%, 3% and 3%. The pressure also includes additional financial support to ensure the local bus contracts continue following the re-tendering of home to school bus contracts. 14 Parking Services 48 (6) 158 Housing & Communities Provision for increased staff costs and inflation on operating costs including maintenance of car parks and ticket machines, park and ride services, multi storey car park and investment in car parking infrastructure. Costs to be covered by an increase in parking charges. Inflation rates assumed are 3%, 2.75% and 2% in line with Medium Term Financial Plan. 15 Private Water Supply 70 Housing & Communities This pressure reflects the cost of maintaining the current level of statutory service following a reduction in external grant funding. TOTAL 694 514 2,024
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 £'000 £'000 £'000 1 Property Maintenance 110 Property Inflationary increases of 2% on contracts and portfolio condition demands for financial year 28/29 as per medium term financial plan. Previously agreed 2026/27 4.5%, 2027/28 2% 2 Energy 100 100 Property Projected increases in energy expected in 2027/28 and 2028/29. The Council takes advantage of national collaborative energy contracts in order to minimise cost increases. 3 Non Domestic Rates 40 210 10 Property Provision for increases to non-domestic rates due to property reassessment and increased costs for new Perth High School across 2026/27 and 2027/28 offset by reduction in poundage rates and transitional relief. No allowance made for future changes to poundage rates. 4 Service Wide IT Business System Licensing & Support 16 13 30 Customer & Digital Provision for inflation on system licence costs in line with medium term financial plan assumptions of 3%,2.75% and 2%. Previously agreed 2026/27 2.3% and 2027/28 2.1% 5 2028/29 Pay Award 9,039 Council Wide In line with the Medium Term Financial Plan, an assumed pay increase of 3% for all staff groups in 2028/29.(Pay awards for 2026/27 and 2027/28 previously approved in provisional revenue budgets). 6 Council Tax Income 2,334 3,010 (3,531) Council Wide Financial implications on Council Tax Income following Council decision on the 10 December 2025. TOTAL 2,390 3,333 5,758 GRAND TOTAL 20,740 7,361 12,444 EXPENDITURE PRESSURES - Organised to Deliver / Transformation
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Reduction in Employability Support 25 25 Economy, Development & Planning The reduction in employability support would be across Future For Families of £30,000 and Employer Recruitment Incentive £20,000 project budgets. The project budgets would reduce by 20%, however staffing levels would be maintained to continue support for families and employers. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Impact on opportunities for families experiencing poverty to access skills and jobs opportunities including self-employment. Workforce: No significant impact identified Customer: Impact on families experiencing poverty and on businesses willing to employ people facing challenging circumstances. Equalities/Diversity: Impact on families experiencing poverty and on businesses willing to employ people facing challenging circumstances. Outcome and Performance: reduced support leading to fewer access to skills and jobs constraining actions to reduce poverty. Climate Change: No significant impact identified. 2 Funding to increase School Clothing grant increase of 3% for academic year 2026/27 10 Education & Learning Saving to offset pressure to increase clothing grant by 3% Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Increases allows for increased costs to be mitigated. Workforce: No impact Customer: No significant impact identified Equalities/Diversity: No significant impact identified Outcome and Performance: No significant impact identified Climate Change: No significant impact identified BUDGET REDUCTIONS - Tackling poverty
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PKC - GENERAL# 3 Removal of Permanent funding for activities over School Holidays 50 Education & Learning Families in receipt of Free School Meals under the benefits criteria receive payments direct into bank accounts for lunches over the holiday periods following direction and funding from Scottish Government during Covid. Removal of the permanent funding to provide additional activities over holidays. Currently additional temporary £50k allocated from reserves for 2026/27 and 2027/28. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: This is a universal offer based on six localities currently. These are often areas of deprivation and disadvantage so mitigations as explained below will be applied. Workforce: Some impact arising from reduced workload. Customer: Fewer PKC funded activities and input during holiday period. There are other sources of funding available to third sector partners that we can support them to access and deliver from. Equalities/Diversity: Universal place based offer. This has meant that it is impossible to target these activities to low income families. However the removal will potentially disproportionately affect the most deprived. We will work with locality based organisations to help support their activities. Outcome and Performance: No significant impact identified in terms of school performance but potentially this will put some families under pressure during holiday periods. Climate Change: No impact
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PKC - GENERAL# 4 Change in Delivery of Free School Meals over the holiday funding 25 Education & Learning Families in receipt of Free school Meals under the benefits criteria, receive payments direct into bank accounts for all days school are currently unexpectedly closed. Reduction in these payments to cover school holidays only. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: This will have direct financial consequences to our most deprived families. However the incidence of this is very limited and of short duration. Workforce: Reduction in administration. Customer: Financial impact on families- if there are unexpected closures of schools they will not receive financial recompense for providing lunch for their children. Equalities/Diversity: As above- this directly affects the most financially disadvantaged Outcome and Performance: No significant impact identified. Climate Change: No impact
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PKC - GENERAL# 5 Review of funding streams for Perth - CAB 206 207 Housing & Communities This approach would provide an opportunity to review the range of funding provided by various services within the Council to CAB and support a smooth transition away from the current SLA, ending the current funding of £413,000, between Perth and Kinross Council and CAB for the delivery of core services including money and debt advice. This may result in a revised model of delivery. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: a local, independent charity which provides free, impartial, and confidential advice. Delivering support and guidance on a range of topics, giving people the information they need to deal with any situation and improve their lives. Any reduction in funding may limit early‑intervention support currently available to households in poverty, people managing multiple debts, and vulnerable individuals at risk of crisis. This could increase existing inequalities, heighten the risk of homelessness and reduce the capacity of financially vulnerable households to manage ongoing cost‑of‑living challenges—particularly for those who are less likely to seek support directly from the Council. A reduction in external provision may also increase demand on other Council services such as Welfare Rights Service, Housing and Health and Social Care which offers similar support. Workforce: No direct impact on Perth and Kinross employees. However, commissioned partners delivering the service would experience reduced funding, which may affect their staffing levels and organisational capacity. Customer: Customers currently supported through the project would face reduced access to free, impartial and specialist advice and assistance. Equalities/Diversity: Reducing or ending the funding could affect those with protected characteristics and those already experiencing significant socio-economic disadvantage. Outcome and Performance: Streamlining access to advice and assistance offers an opportunity to redesign support in a more coordinated way; however, careful planning will be essential to ensure PKC continues to progress its strategic aims around prevention, financial wellbeing, homelessness reduction and poverty alleviation. Without appropriate safeguards, there is a possibility of reduced outcomes for residents, increased crisis presentations and pressure on key financial‑inclusion and debt‑resolution measures—highlighting the importance of managing any transition thoughtfully and responsibly. Climate Change: No impact.
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PKC - GENERAL# 6 Review of funding provision for Energy Advice 30 Housing & Communities This approach would provide an opportunity to review the range of funding provided to SCARF by services within the Council for the provision of energy advice for non-council tenants - private tenants and homeowners. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The SCARF energy advice service provides assistance to households experiencing fuel poverty, helping residents reduce energy costs, understand bills, manage energy debt and improve the efficiency of their homes. Any reduction in support could reduce early intervention for those disproportionately affected by the cost of living pressures, including low-income households, private tenants in poor-quality accommodation, and vulnerable residents at risk of fuel poverty. Workforce: No direct impact on PKC employees. Customer: Customers, particularly those in private rented and owner occupied sectors, may see a reduction in access to impartial energy advice and assistance. Equalities/Diversity: Streaming funding could reduce funding or how funding is targeted which could affect groups already at higher risk of fuel poverty, including older people, disabled people, low-income households, and families living in poorly insulted homes. Outcome and Performance: Streamlining access to energy advice and assistance could hinder PKC's ability to meet strategic commitments relating to poverty reduction, early intervention, financial wellbeing and health improvement but offers an opportunity to redesign advice and assistance provided in a more coordinated way. Climate Change: Although the proposal does not directly impact climate change, the reduction of energy- efficiency advice and assistance may reduce resident's ability to take low-carbon actions or improve home energy performance, potentially slowing progress towards climate and sustainability objectives. TOTAL 346 232 0
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Reduction in Emergency Planning Administration Costs 21 Housing & Communities This relates to a reduction in administration costs. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The proposed saving relates to a reduction in administration costs and will not reduce frontline delivery of the team's ability to support vulnerable households. Workforce: No significant impact identified. Customer: Customers will experience no noticeable change. The savings are administrative and will not affect response times, engagement or service standards. Equalities/Diversity: There is no anticipated equalities impact. Outcome and Performance: Savings are efficiency-based and have minimal impact on performance. the team's ability to meet statutory obligations, partnership expectations and objectives will be maintained. Climate Change: No significant impact identified. TOTAL 21 0 0 BUDGET REDUCTIONS - Tackling climate change and supporting sustainable places
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Building Standards & Planning Income 290 Economy, Development & Planning An additional income target has been applied for planning and building warrant income to reflect current activity and income from statutory and non-statutory price changes. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact as increased charges proportionately impact on domestic and non-domestic properties projects. Workforce: No significant impact identified. Customer: No significant impact Equalities/Diversity: No significant impact Outcome and Performance: Positive impact by reducing time wasted post application submission for example. Climate Change: No significant impact identified 2 Remove Grant Funding to Pitlochry Festival Theatre 220 Economy, Development & Planning 100% reduction. The total annual revenue grant to Pitlochry Festival Theatre (PFT) is currently £220,000, c3% of income (The total annual income for PFT in 2024/25 was £6.7m). Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: May impact culture opportunities and the local economy in a rural community. Workforce: No significant impact identified directly for PKC. May impact on PFT workforce. Customer: PFT attracted 100,000+ visitors per year - may impact on programme / activities. Equalities/Diversity: There may be some impact on outreach/community engagement programmes in a rural community and across Perth and Kinross. Outcome and Performance: Impact for the organisation as reduction is in one year with little time to prepare an exit strategy. The organisation has reserves. PFT attendances/impact on wider economy and cultural sector may reduce. Climate Change: No significant impact identified. BUDGET REDUCTIONS - Developing a resilient, stronger and greener local economy
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PKC - GENERAL# 3 Reduction in Economic Development Events 59 Economy, Development & Planning Reduction in economic development, which is a non statutory service, events budget by £59,000 to a net £100,000. Financial support for events contributes to the vitality of Perth City centre and rural Perth and Kinross in particular by providing a reason to extend visitor stays and expenditure. Any Council run events for the purposes of economic development will be reduced. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: While the largely free events programme is targeted at visitors/residents outside Perth and Kinross, significant numbers of local people also attend and therefore will lose access to free events. May impact local businesses and tourism sector as well as access to cultural opportunities. Workforce: No significant impact identified, staff may be re-aligned to wider economic development activities. Customer: Impact on visitor expenditure on hospitality, food & beverages in particular. Equalities/Diversity: Reduced access to free events by those on lower incomes and to cultural and participation opportunities for different groups including disadvantaged. Outcome and Performance: If no other funding sources replace Council expenditure there will be an economic impact. Climate Change: No significant impact identified 4 Reduction in Civic Budget 20 Economy, Development & Planning Reduction in the civic budget by £20,000 which leaves a remaining budget of £37,000. The civic budget supports costs relating to civic functions and also civic events. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Civic events are free events targeted to residents and visitors creating a sense of pride, promoting the area and increasing visibility. Participation Opportunities for residents will reduce. Workforce: No significant impact identified. Customer: some impact on residents and visitor expenditure on hospitality, food & beverages in particular. Equalities/Diversity: Reduced access to free events by those on lower incomes and to cultural and participation opportunities for different groups including disadvantaged. Outcome and Performance: If no other funding sources replace Council expenditure there will be an economic impact. Climate Change: No significant impact identified
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PKC - GENERAL# 5 Reduction in Support For Business 74 Economy, Development & Planning Reduction in budgets supporting City and town centre management initiatives including all business-facing marketing, and performance monitoring. This would include a reduction in support provided to local businesses or the direct marketing and promotion of town centres and Perth City Centre e.g. Shop Local etc. In addition reduced ability to assist businesses to grow through a reduction in both the market development grants and the reduction in the vacant property feasibility grants. The Council has, for a number of years, supported businesses to attend national/international trade fares, secure overseas agents and export internationally. The Council has supported property owners and tenants to bring back empty properties into use by providing grant funding towards feasibility studies. The proposed reductions include:- Invest in Perth- 10% proposed reduction - £12,000 of £118,000 budget Market Development Grants - 50% proposed reduction - £37,000 of £74,000 budget Vacant Property Feasibility Grants - 50% proposed reduction - £25,000 of £50,000 Budget. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact. May impact street regeneration in City and town centres. May impact people willing to become self-employed and start-up a business. Workforce: No significant impact identified, staff may be realigned to other economic development activities. Customer: impact on local businesses including retailers as level of support would be reduced. May impact street regeneration. Equalities/Diversity: No significant impact. Reduced opportunities for people willing to become self- employed and start-up a business. Outcome and Performance: Reduced level of street regeneration and capacity to promote businesses and investment opportunities leading to reduced business start-ups and growth. Climate Change: No significant impact identified
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PKC - GENERAL# 6 Reduction in Support for Growbiz - SLA 70 Economy, Development & Planning This 50% reduction in funding would result in reduced service level agreement with Growbiz. Growbiz provides support to self-employed, start-ups in rural Perth and Kinross. Business Support services are also provided by Business Gateway. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact. May impact people willing to become self-employed and start-up a business in rural Perth and Kinross. Workforce: No significant impact identified. Customer: Impact on local rural businesses as level of support would be reduced. Equalities/Diversity: No significant impact. Reduced opportunities for people willing to become self- employed and start-up a business in rural Perth and Kinross. Outcome and Performance: Reduced business start-ups and growth. Climate Change: No significant impact identified 7 Reduction in Consultancy to Support Transport Projects 20 Economy, Development & Planning Reduction in available consultancy budget for transport projects including updating transport modelling used to assess and support key transport projects such Perth Transport Futures and related funding bids. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact. Workforce: No significant impact identified Customer: impact on local businesses and residents not fully realising the benefits of transport projects e.g. reduced level of traffic and associated air and noise pollution, reduced active travel options. May impact local bus operators. Equalities/Diversity: No significant impact identified Outcome and Performance: May impact level of noise and air pollution and mobility opportunities for businesses, residents and visitors. Climate Change: May have a significant impact in terms of mobility shift including active travel and public transport use.
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PKC - GENERAL# 8 Removal of funding for mobile toilets 26 Environment & Infrastructure Cessation of funding for the provision of mobile toilets at community and public events requiring community organisations to fund any provision themselves. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: Groups would require to fund the provision of toilets themselves. Equalities / Diversity: No significant impact identified. Outcome & Performance: Reduced support to Community Groups. Climate Change: No significant impact identified. TOTAL 779 0 0
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Early Learning & Childcare Sustainable Rate to Partner Providers 47 20 Education & Learning Saving to offset a revenue expenditure pressure to increase the sustainable rate to Partner Providers by a 1% due to increase in Inflation. This is in addition to uplift from 1st April 2026 funded by Scottish Government for living wage increases. This saving matches the pressure. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: This saving/pressure will impact on the Local Authority ability to offer flexibility to parents as part of Funding follows the Child that enables parents to have choice of access to 1140 free funded hours across Local Authority Early Learning and Childcare; Private providers, third sector, not for profit organisations and childminders.. Workforce: No impact Customer: Possible impact on choice for parents. Equalities/Diversity: No significant impact identified Outcome and Performance: No significant impact identified Climate Change: No impact 2 Reduction in Breast Buddies funding 40 Education & Learning Full allocation of £80k not required for delivery. Breast feeding rates in P&K are positive, a decrease in funding is not considered a risk to maintaining these levels. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Workforce: No impact Customer: Limited impact, good level of uptake of breastfeeding already in place Equalities/Diversity: No impact Outcome and Performance: No impact Climate Change: No impact BUDGET REDUCTIONS - Enabling our children and young people to achieve their full potential
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PKC - GENERAL# 3 Reduction in Cost of Home to School Transport 101 62 Education & Learning Initial reduction following Transformation project to rationalise number of Taxis required to service Fairview. This saving may be offset if there is a corresponding increase in placements. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No impact Workforce: No impact Customer: Home to school transport entitlement not impacted. Equalities/Diversity: No impact Outcome and Performance: No impact Climate Change: Reduction in emissions due to fewer vehicles 4 Reduce support to Parent Councils 24 Education & Learning Reduction in annual grants to support the operation of Parent Councils. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: This is a flat rate grant. However it may be that parent councils in deprived areas are more reliant on this. Workforce: No significant impact identified Customer: Parent Councils are valuable school supports. They very often supplement the budgets of our schools-particularly in the case of our primary schools. They also hold statutory functions. However the reduction, while having an negative impact, would hopefully not create an existential threat to the valuable work they do. It will ultimately impact on the seed funding that allows parent councils to fundraise as they do to very effectively supplement school budgets- in a landscape where supplies and service budgets to schools have not increased for many years. Equalities/Diversity: No significant impact identified Outcome and Performance: There is a danger that schools cannot attract parent involvement in a parent council with reduced funding in place. This could impact on the crucial parental partnership in each school. Climate Change: No impact
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PKC - GENERAL# 5 Reduction in Central Education and Learning Training Budget 25 Education & Learning This budget covers a wide range of training including professional learning for central staff, leadership development programmes, practitioner development and professional inquiry, support for PSA’s and other support staff, Early Years development programmes and work with external consultants. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Neutral in terms of it`s impact on our more disadvantaged communities. Workforce: No significant impact, fewer opportunities for professional learning and development is likely to arise and other approaches would be required. Customer: There is a potential weakening of practice over time as our workforce loses that exposure to high quality learning. This may impact negatively on pupil outcomes. Equalities/Diversity: No significant impact identified Outcome and Performance: Potentially less expert workforce. Offset to some extent by engagement in the national offer- Education Scotland and The Centre for Teacher Excellence. However the latter is newly created with a narrow focus relatively and Education Scotland are going through significant change currently. Climate Change: No impact 6 Reduction in Central Team supporting Early Years and Childcare. 25 y Education & Learning Reduction in Team that supports Early Years and Childcare settings. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: This will be neutral in terms of it`s impact on equity for disadvantaged groups. Workforce: Impact will be managed using the relevant workforce management tools. Customer: Weakening of the quality assurance and improvement of early years education. We have reallocated our team approach to manage the impact of the reductions already taken. This additional proposed reduction will be far more challenging to manage. Equalities/Diversity: No significant impact identified Outcome and Performance: a risk of poorer outcomes in this service with weakened support across the piece. This is particularly risky in early years education as gaps here can be difficult to overtake in future years. Climate Change: No impact
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PKC - GENERAL# 7 Removal of Remaining Early Learning and Childcare (ELC) funding. 255 145 Education & Learning Previously agreed pressure for ELC staffing due to deferred uptake has not materialised. Funding has been used to provide in interim support in P1. This has allowed enhanced support of new P1 pupils who have not yet met developmental milestones-particularly around communication and socialisation. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Reductions in some of our more deprived school settings. Workforce: Impact will be managed using the relevant workforce management tools and support. Customer: Increases in dysregulated behaviours as a result of weaker transition experience and loss of expertise. This will be felt most keenly in some of our more deprived school settings and put additional pressures on these settings. Equalities/Diversity: Potential disproportionate impact on those children and families needing the most support. There is a risk that some children consistently lag behind in terms of their development without the additionality that allows us to try to overtake these. Outcome and Performance: Could impact on ability to reach milestones for individual children. Climate Change: No impact
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PKC - GENERAL# 8 Reduction in Secondary DSM staffing allocations 397 237 y Education & Learning Reduction in allocation per pupil for Secondary school staffing. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Spread proportionately across the system by application of a multiplier. The equity multiplier to add additional resource for deprivation will be unaffected. Workforce: Impact will be managed using the relevant workforce management tools. Customer: Potential impact on the curriculum in terms of the breadth of curriculum and number of senior phase courses offered. However this is offset by investment in the Virtual Learning Offer. More pressure on sickness absence coverage in schools could be another outcome but teacher sickness absence is dramatically reduced since session 2024/25. Less ability to release staff for development work; SQA marking etc as there will be slightly less "slack" in each school. This may encourage schools to think more creatively around our evolving curriculum looking at other potential virtual and remote offers. Mitigations are in place to protect our Additional Support Needs provision. Equalities/Diversity: No significant impact identified. Outcome and Performance: More creativity may be required to provide a fully broad and flexible curriculum. However there should me no impact on overall performance in terms of pupil attainment. These reductions are spread across the school estate and would likely be made through a reduction in hours for individuals across the piece Climate Change: No impact
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PKC - GENERAL# 9 Removal of Peripatetic Team in Primary Sector 497 297 y Education & Learning Peripatetic team reduces impact of absences and vacancies within Primary settings. There is a possibility that the predicted drop in primary roll will reduce overall impact but this will be unknown until staffing exercise for 2026/27 is complete. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Some of this resource is used to bolster staffing in some of our more deprived settings where than can be intermittent unexpected and unplanned need. Workforce: Impact will be managed using the relevant workforce management tools. Customer: Potential reduction in leadership capacity in smaller schools. HTs may not be able to attend meetings and forums as their teaching commitment cannot be backfilled. Pressure on filling in for any sickness absence. Other teachers less able to be released for development work. Lack of ability to fill "hotspots" that require unexpected resource. Equalities/Diversity: No significant impact identified Outcome and Performance: This will potentially reduce the ability of school leaders with teaching commitments to attend learning and events connected to school leadership as they are unable to be released from school due to their teaching commitment. It will reduce our ability to "bolster" in the short to medium term in some of our most challenging situations as they arise- either as a result of staff absence or unexpected and dramatic pupil need- often a combination of both. Climate Change: No impact
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PKC - GENERAL# 10 Cease Delivery of Duke Of Edinburgh Award 45 y Children Families & Justice Removal of programme that provides structured opportunities for personal development, confidence‑building and accreditation that are particularly valuable for young people from socio‑economically disadvantaged backgrounds. April 24 -April 25: 924 registered participants received 254 Awards. 155 bronze, 74 Silver and 25 Gold. From our 924 registered participants 511 were active in 2024-2025 a rough guide is 100 were from secondary school and 147 were from community groups, another 250 were made up from a variety of supported groups e.g. CASA, Fairview and the Starfish project. In 2024/25 we had 279 registered volunteers to support the award to happen. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: disproportionate negative impact on fairness and the reduction of inequality, reinforcing existing inequalities. Workforce: Impact will be managed using the relevant workforce management tools. Customer: The loss of a recognised award and supported activities may lead to lower engagement, reduced motivation and fewer pathways to positive destinations, narrowing opportunities to develop the personal and social capital that supports long‑term wellbeing and life chances. Equalities/Diversity: Focused negative equalities and diversity impact on young people from low‑income households, care‑experienced young people, disabled young people and those with additional support needs. Outcome and Performance: No significant impact identified. Climate Change: No impact
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PKC - GENERAL# 11 Carer Fees 35 Children Families & Justice Fostercare and Supporting Young People budgets to absorb the cost of increasing fees to carers by 3%. Saving matches pressure. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No impact TOTAL 1,446 806 0
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Housing Support - Income from Scottish Government to offset Inflationary Increase in Real Living Wage 23 98 Housing & Communities This assumed income offsets the cost of the inflationary increase in the Housing Support Real Living Wage pressure. It is expected that this will be fully funded by the Scottish Government via the financial settlement. If this is not the case the Council will need to consider how to fund the increase in rates. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Allows providers to pay staff the Living Wage. Workforce: No significant impact identified. Customer: Anticipated to have a positive impact on recruitment and retention of the third sector workforce. Equalities/Diversity: No significant impact identified. Outcome and Performance: This affects all client groups, and it is anticipated that the payment of a living wage should hopefully improve the quality and flexibility of Housing Support services commissioned externally. Climate Change: No significant impact identified. BUDGET REDUCTIONS - Protecting and caring for our most vulnerable people
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PKC - GENERAL# 2 Adult Learning Partnership SLA 92 Housing & Communities Remove adult literacy services across Perth and Kinross. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Adult learning providers deliver essential, often life-changing, training that supports vulnerable adults to gain qualifications and progress into employment, further education or training. Learners typically face significant disadvantage, including people with little or no English, individuals experiencing homelessness, those with substance addiction, and people with poor mental wellbeing. Removing this funding would have a severe and immediate impact on ESOL provision in across Perth and Kinross, significantly reducing our capacity to support refugees. Demand in this area is already high and continuing to grow. Workforce: No impact on PKC employees, however commissioned providers would experience significant consequences, potentially threatening the sustainability of local provision. Customer: Service demand is steadily increasing, returning to pre-Covid levels, with a marked rise linked to the rise in the number of people resettling in Perth and Kinross requiring English language support. Removing the service will restrict access to learning at a time when demand is accelerating, leaving many adults without the essential skills needed to integrate, participate and progress. Equalities/Diversity: As above, the removal of adult literacy and ESOL provision would disproportionately affect the most vulnerable groups, including those with limited English, individuals experiencing multiple forms of disadvantage, and people reliant on learning to improve life chances. This represents a significant equalities risk and may widen existing inequalities. Outcome and Performance: A budget cut or saving would undermine the delivery of statutory and corporate indicators within the CLD Plan, including adult learning outcomes. It would negatively impact of key corporate priorities relating to poverty reduction and sustainable economic growth. Potential consequences include reduced progression int education or employment. Climate Change: No significant impact identified.
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PKC - GENERAL# 3 Review and Redesign of Day Care/Opportunities for Older People 150 y Social Care At present, centre-based specialist day care for Older People in Perth and Kinross is offered through Day Care or Day Opportunities services, this internal model of delivery is not the most efficient option, and this review will explore alternative models for providing high quality, inclusive care and support in line with the priorities of the IJB Strategic Plan. This proposal will review, redesign and develop alternative commissioning approaches to meet the needs of older people and include Older People Day Care/Opportunity Services currently provided by PKC including New Rannoch Day Centre in Perth and Strathmore Day Opportunities in Blairgowrie. This will redesign current provision and result in bespoke and person-centred services within communities of need with an aim of wider reach for more people who require support at lower cost. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Review activity will have a positive impact on older people population within Perth and Kinross. Workforce: Impact will be managed through vacancy management measures. Customer: Immediate saving will have no impact, longer term review work and redesign of Older People Day Care will ensure equity of provision across Perth and Kinross. Equalities/Diversity: A review of Day Care will have a positive impact in relation to access deprivation and increase in attendance. Outcome and Performance: Immediate saving will see no difference in outcomes of performance, the longer term review has the potential to see a more mixed market delivery model, place based and tailored to varying levels of need. Climate Change: No immediate impact, longer term review will reduce travel and associated emissions.
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PKC - GENERAL# 4 Review of Contracts 200 Social Care As part of the annual review process and internal review of delivery models, savings have been identified within current contracts. Areas of specialist Care Home provision will be recommissioned with a focus on excessive additional 1:1 requests. Additional 1:1 requests will also be targeted within Older People Care Homes, ensuring any additional support is absorbed within the staffing establishment, reducing agency spend, where appropriate. Ongoing work will continue in relation to Part B of the Financial Recovery Plan, where continued efficiencies within Service Level Agreements will be sought. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Review activity will ensure equity of provision within our Commissioned Care Homes. Workforce: No impact, these proposed savings should provide continuity of care, whilst reducing cost to the council. Customer: Improved continuity of care and potential investment in the local employment market. Equalities/Diversity: Any funding reductions disproportionately affecting individuals who belong to multiple equality-protected groups heightens the risk of negative outcomes for those facing multiple forms of disadvantage, however these savings should not adversely impact individuals using these services. Outcome and Performance: The proposed change to workforce arrangements within these contracts should improve both outcomes and performance. Climate Change: N/A
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PKC - GENERAL# 5 Maximise Alternative Funding 100 Social Care The service will actively pursue maximising alternative funding sources to help meet the needs of adults with social care needs such as the Independent Living Fund, reducing budget pressures and enabling support for a larger number of people. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Positive impact as this provides additional funding from an alternative source. Workforce: No impact Customer: Positive impact (as above) Equalities/Diversity: Positive impact on people with protected characteristics, notably people with a disability. Outcome and Performance: Positive impact on the delivery of the IJB's Strategic Plan and associated performance Climate Change: N/A 6 Increased Charges 60 Social Care Under Perth and Kinross Council’s Contributions Policy, Adult Social Care clients are asked to make a financial contribution towards the cost of their planned non-residential care services, based on each person’s ability to pay. The Council’s Financial Regulations state that charges must be reviewed at least annually. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The contribution's policy and charges for services are means tested and therefore protect people experiencing or at risk of poverty. Workforce: No impact Customer: As above Equalities/Diversity: As above Outcome and Performance: N/A Climate Change: N/A
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PKC - GENERAL# 7 Scottish Government Funding for inflationary uplifts Living Wage and Free Personal Care 5,325 Social Care Scottish Government funding to support the uplift to £13.45 per hour for Adult Social Care workers in commissioned services and the uplift on Free Personal Care and Nursing Rates. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Positive impact on low paid employees and predominantly female workforce. Positive impact on population health outcomes. Workforce: As above Customer: As above Equalities/Diversity: As above Outcome and Performance: Stabilised social care workforce Climate Change: N/A 8 Scottish Government Uplift Funding for Health & Social Care 377 Social Care The Scottish Government Budget for 2026/27 included an uplift of 2% for Health Budgets. This uplift will be applied to budgets which are transferred from NHS to support health related expenditure incurred in Social Care. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Positive impact on low paid employees and predominantly female workforce. Positive impact on population health outcomes. Workforce: As above Customer: As above Equalities/Diversity: As above Outcome and Performance: Stabilised social care workforce Climate Change: N/A TOTAL 6,235 92 98
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE No reductions TOTAL 0 0 0 BUDGET REDUCTIONS - Supporting and promoting physical and mental wellbeing
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 BUDGET REDUCTIONS - Working in partnership with communities 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Road Network Commercial Charges 26 Environment & Infrastructure Increase Road Network Commercial Charges by 4% per annum in line with the Medium Term Financial Plan. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: This will impact mainly on commercial customers. Climate Change: No significant impact identified.
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PKC - GENERAL# 2 Waste Disposal Recyclates Income 250 Environment & Infrastructure Increase in the income target from the sale of recyclates to reflect current activity following the roll out of the 4th household bin and current favourable market prices. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. 3 Refuse Collection - Garden Waste Permit Charge 65 68 Environment & Infrastructure Increase Garden Waste Permit charge by 4% in 2027/28 and 2028/29 in line with the Medium Term Financial Plan. The charge for 2026/27 has already been set at £45 per bin with existing and new customers paying for permits in advance of the 2026 growing season. A 4% increase for 2027/28 and 2028/29 would result in a charge of £47 and £49 respectively. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: There is a risk that there may be a drop-off in the customer base as a result of this further increase. Climate Change: No significant impact identified.
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PKC - GENERAL# 4 Non Statutory / Discretionary Charges 90 Housing & Communities Increase non-statutory/discretionary charges across Housing & Communities by 4% per annum in line with the Medium Term Financial Plan. Bereavement Services – 4% per annum. Regulatory Services - 4% per annum Park Events – 4% per annum Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified but will impact more on those with fewer resources. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: The increase in bereavement charges may result in an increase in the number of public health funerals. Outcome and Performance: There is currently no benchmarking information available nationally, however we undertake local benchmarking information for bereavement charges. Climate Change: No significant impact identified.
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PKC - GENERAL# 5 Street Cleansing - Reduction in Activity 170 170 y y Environment & Infrastructure Change to delivery of street cleansing activity across the Council area. The implementation of this savings option would impact upon the Council’s Winter Maintenance footway treatment as this workforce also delivers this service. Would also result in reduced capacity to support statutory services such as refuse collection and waste disposal including recycling centres. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Limited redeployment and/or retraining opportunities for affected staffing group within and outwith the Council for some of the Council's lowest paid members of staff. Workforce: Impact will be managed using the relevant workforce management tools Customer: Urban and rural communities across Perth & Kinross would be directly impacted by a reduced level of service in street cleansing activities. Equalities / Diversity: Lower paid members of the workforce will be affected by job loss. Outcome and Performance: A detrimental effect on street cleanliness across all localities and reduced capacity to assist other statutory operational sections within Operations such as refuse collection and waste disposal particularly during holiday periods or periods of sickness absence, with significant impact on the visual amenity of the area and potential for restricted opening times at recycling centres and temporary closure of public toilets. Streets and open spaces of communities would cease to receive regular litter picking resulting in an accumulation of litter, an air of untidiness, a likely increase in complaints and the increased potential for a breach of the Environmental Protection Act. In addition, the barrow operatives assist with winter footway treatment. Climate Change: Impact on severe weather response.
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PKC - GENERAL# 6 Public Conveniences and Comfort Schemes 116 y Environment & Infrastructure Close the remaining attended and unattended public toilets and withdraw support for comfort schemes. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: Impact will be managed using the relevant workforce management tools Customer: No access for residents and visitors to publicly owned/managed public toilet facilities or Council supported comfort schemes. Equalities/Diversity: Potential impact on people with medical conditions or disabilities and parents/guardians of young children if no other suitable toilet provision available close by. Outcome and Performance: Perceived loss of amenity and risk of impact on tourism/visitor management experience. Climate Change: No significant impact identified. 7 Traffic and Road Safety Reductions 73 73 y y Environment & Infrastructure Changing model resulting in reduced capacity to deliver Traffic and Road Safety related activities. Traffic Orders - as the capacity of the team would reduce, expenditure in this area would also see a corresponding reduction of £10,000. (17% of £60,000 budget). Traffic Accident Investigation and Prevention - this would lead to a reduction of £40,000 in road safety measures such as vehicle activated signs, safety barriers and anti skid surfacing in identified areas of need (18% of £222,000 budget). Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: Impact will be managed using the relevant workforce management tools Customer: Ability to deal with initial complaints and enquiries will be reduced resulting in increased workload dealing with formal complaints etc. Equalities/Diversity: Some impact on individuals and the community including more vulnerable road users. Outcome and Performance: Reduced ability to deliver road safety improvements locally and contribute to Scottish Government national accident reduction targets and delivery of national initiatives. Increased complaints from the public regarding parking issues and road safety matters. Reduced capacity to secure and deliver grant funded traffic and road safety related projects including active travel schemes. Climate Change: Reduced ability to contribute to Scottish Government national climate change and sustainability targets (e.g. through enhanced active travel).
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PKC - GENERAL# 8 Street Lighting Maintenance 50 Environment & Infrastructure Reduction in street lighting maintenance requirements as a result of the successful implementation of the LED lantern replacement programme. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: LED lanterns are not only more energy efficient than older lighting technology but also require less maintenance with no impact on overall performance of the asset. Climate Change: No significant impact identified. 9 Safer Communities -Redundant Budget following Consolidation of Teams 22 Housing & Communities This relates to a supplies & services budget that is no longer required following the consolidation of teams and from the creation of the Community Support and Enforcement Team. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The proposed saving relates to supplies and services efficiencies and will not reduce frontline delivery of the team's ability to support vulnerable households. Workforce: No significant impact identified. Customer: Customers will experience no noticeable change. The savings are administrative and will not affect response times, engagement or service standards. Equalities/Diversity: There is no anticipated equalities impact. Outcome and Performance: Savings are efficiency-based and have minimal impact on performance. the team's ability to meet statutory obligations, partnership expectations and community safety objectives will be maintained. Climate Change: No significant impact identified.
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PKC - GENERAL# 10 Removal of the Community Environmental Challenge Fund 100 Housing & Communities Full removal of the Community Environmental Challenge fund budget which provides funding for a range of community led environmental improvement projects. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The fund often support projects led by community groups in areas that may not have access to other sources of funding. Removal may affect communities with limited fundraising capacity, potentially widening inequality between communities. This funding over the years has been underspent due to the requirement of communities to provide match funding. Workforce: No significant impact identified, change may affect admin worked associated with overseeing the fund. Customer: Community groups and volunteers would no longer have access to small grants that enable localised environmental improvement projects. This may reduce the number of community-led projects. While noticeable for active groups, the impact on individual service users is limited as these activities are non- statutory and supplementary. Equalities/Diversity: There are no direct equalities impacts. This fund is open to all community groups and its removal does not restrict access to statutory services. However, groups in areas with limited capacity or confidence to secure alternative funding may be affected more than others. Outcome and Performance: Removal of the fund may reduce the number of community-driven environmental improvements and could weaken community involvement in local place-making. This could lead to fewer small-scale enhancements to open spaces and neighbourhoods. However, core environmental performance measures for the Council remain unaffected. Climate Change: Removal of the funding could reduce opportunities for community participation in climate- positive activities such as tree plating, habitat enhancement and local sustainability initiatives.
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PKC - GENERAL# 11 Removal of dedicated support from the Tayside Bio Diversity Partnership 67 y Housing & Communities Remove of dedicated support for the Tayside Biodiversity Partnership Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: There is no direct impact on social-economic disadvantage, as biodiversity work is not targeted at specific population groups. However, some communities, particularly rural areas that rely on partnership support for local biodiversity projects, may experience reduced access to expertise and resources, potentially limiting local environmental improvements that benefit community wellbeing. Workforce: Impact will be managed using the relevant workforce management tools Customer: Residents, community groups and land managers who currently rely on partnership advice, project coordination, and biodiversity campaigns may experience reduced support and slower access to specialist information. While this will not impact statutory services, it may limit the ability of local groups to deliver biodiversity-related community projects. Equalities/Diversity: No direct equalities impacts are anticipated. Biodiversity partnership support is not targeted at specific protected groups. However, a loss of educational and community engagement activities may reduce opportunities for inclusive participation in nature-based initiatives which often benefit children, older people and people with health conditions. Outcome and Performance: Removal or reduction in funding may reduce the Council's capacity to contribute to regional biodiversity action planning, species and habitat projects, and local environmental improvement initiatives. This could lead to diminished partnership working, fewer externally-leveraged projects and slower progress on biodiversity commitments. Statutory environmental and planning duties will remain deliverable, but with less strategic coordination at a regional level. Climate Change: Although primarily focused on biodiversity rather than climate mitigation, the partnership approach contributes to wider climate resilience through habitat creation, natural flood management and ecosystem restoration. Removing or reducing support may reduce the scale and pace of these activities. The overall impact on climate change objectives is moderate, with the main risk being reduced collaboration rather than loss of statutory functions.
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PKC - GENERAL# 12 Ending part funding for NHS Community Food Initiatives 25 Housing & Communities Remove funding to support the NHS initiative - funds a full-time post based in NHS Tayside and encourage NHST as a Community Planning Partner and with lead responsibility for population health and health inequalities, to consider the necessary resource to continue this work. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The initiative supports healthier eating, nutrition awareness and access to low‑cost or community‑based food options, particularly benefiting families and individuals experiencing food insecurity. Removal of funding may reduce the reach of these programmes, potentially limiting early‑intervention support in areas of high deprivation. However, wider NHS services and other community partners may still continue to deliver some elements, meaning the overall impact is moderate rather than severe. Workforce: There is no direct impact on the Council workforce, as delivery is led by NHS partners. Some officers who previously collaborated on joint projects may no longer engage in this work, resulting in a small reduction in partnership‑related activity but no change to core responsibilities. Customer: Customers who benefited from community food education sessions, cooking initiatives, or nutrition‑based support may experience reduced availability of programmes. This may particularly affect households with limited financial resilience or those who rely on community‑based preventive support. However, the removal does not affect any statutory Council service, and general food support available through other local organisations will continue. Equalities/Diversity: While not targeted at specific protected groups, the initiative often supports people who may be considered vulnerable, for example, low‑income families, older people, and individuals with health conditions linked to diet. Removal may reduce access to inclusive, community‑run programmes but does not create direct barriers to statutory services. No significant equalities impacts are anticipated, but it may reduce opportunities for wider participation in healthy‑eating activities. Outcome and Performance: There may be a reduction in community capacity and preventative work related to healthy eating and nutrition, which could affect long‑term health‑improvement outcomes. The Council’s ability to contribute to joint public‑health priorities may also be reduced. However, performance against statutory or Council‑led service indicators would remain unaffected. Climate Change: The initiative can contribute indirectly to climate objectives by promoting sustainable food practices, reducing food waste and supporting local produce. Removal of funding may limit these community‑level contributions, but the overall climate impact is low, as the programme is not a primary driver of the Council’s climate commitments.
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PKC - GENERAL# 13 Restructure of External Funding Support 136 y Housing & Communities Review and redesign of external funding support activity managing support to businesses and individuals across Perth & Kinross. A substantial proportion of staff involved in preparing external grant bids and managing allocations are funded directly from those grants. Each service area also undertakes a specialist role in identifying additional external funding opportunities. Should further resources be required in future, it is expected that these would be met from any additional grant income secured. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: The restructure will not directly affect support provided to individuals or communities experiencing disadvantage, as much of the external funding work is delivered within specialist service areas. Workforce: Impact will be managed using the relevant workforce management tools ensuring retention of relevant knowledge and expertise across a number of services to support external funding activity. Workload will be redistributed, and individual service areas will continue to identify and progress funding opportunities relevant to their specialist areas. Future resource needs may be met through additional grant income where available. Customer: There is limited direct impact on customers, as services will continue to apply for external funding and manage grant programmes relevant to their areas. However, there may be a reduction in the level of coordinated, cross‑Council support for more complex or multi‑service funding bids, which could affect the scale or ambition of some projects. Equalities/Diversity: No specific equalities impacts are anticipated. Funding opportunities that support equalities groups or vulnerable residents will still be identified within service areas. However, reduced central oversight may limit a holistic approach to identifying cross‑cutting bids that support multiple protected groups. Outcome and Performance: The restructure is intended to streamline activity and align funding expertise directly with service priorities. While performance in securing external funding may remain stable where grant‑funded staff are in place, there is a risk of reduced capacity for large-scale or strategic cross‑service bids. This may affect the ability to maximise external income in the longer term unless mitigated through strong coordination between services. Climate Change: There is minimal direct impact. Climate‑related projects and external funding opportunities (e.g., decarbonisation, adaptation, green infrastructure) will continue to be identified within relevant service areas. A small risk exists that reduced centralised support limits the ability to pursue collaborative climate‑related bids, but this can be mitigated through continued partnership working and clear internal coordination.
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PKC - GENERAL# 14 Parking Services Income 48 (6) 158 Housing & Communities Increase parking charges by 4% to offset the impact of inflation on operating costs and investment in car parking infrastructure. Proposed increase excludes Penalty Charge Notices, Vehicle Uplift Charges and Blue Badges which are set by statute. Actual % change will vary due to minimum 10p coinage requirement in ticket machines and actual income generated will be subject to public response to increases. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: May present an additional cost burden to customers with limited access to other means of suitable transport for employment, healthcare and essential shopping etc combined with the current cost of living crisis. Workforce: No significant impact identified. Customer: Potential resistance from customers and business community. Equalities/Diversity: No significant impact identified. Outcome and Performance: Potential that customer base will drop off resulting in no real increase in income generated. Climate Change: Increased parking charges might encourage car owners to use more environmentally friendly modes of transport including the option of active travel with associated health benefits and positive impact on air quality. TOTAL 756 530 415
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PKC - GENERAL# PERTH & KINROSS COUNCIL REVENUE BUDGET 2026/27 TO 2028/29 26/27 27/28 28/29 26/27 27/28 28/29 £'000 £'000 £'000 FTE FTE FTE 1 Energy 2,000 Property Reduction in costs of energy due to Price reductions. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. BUDGET REDUCTIONS - Organised to Deliver / Transformation
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PKC - GENERAL# 2 Savings Arising from Treasury Management 2,000 Council Wide Following slippage in the delivery of the Capital Programme, the resultant Loan Charges in recent years, as well as those forecast in the next few years, are lower than originally anticipated. In addition, pro-active Treasury Management, including the delaying of new borrowing in light of these delays, as well as from the strategy of deferring longer-term borrowing by the use of short-term temporary borrowing during the recent period of high interest rates, has resulted in lower interest charges estimated in the Loans Fund. There has also been some debt restructuring by prematurely repaying some higher rate debt, funded with short term and temporary borrowing. As well as realising a discount from the Public Works Loan Board (PWLB), this has also resulted in lower interest charges over the next few years. The change in the annuity basis for the annual repayment of borrowing has also removed the impact of increasing loan charges in future years. The above factors have together resulted in the Capital Fund balance increasing in the last few years, and is currently estimated to be £39 million at 31 March 2026. This has therefore allowed the annual Contribution from the General Fund to the Capital Fund to be reduced by £2 million on a recurring basis. Whilst this may restrict the level of new borrowing and the Capital Programme in the future, on current estimates this is not expected to impact until around 2070. The Capital Fund position will be closely monitored and managed during this period Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: None Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified.
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PKC - GENERAL# 3 Corporate Slippage Target 1,200 Council Wide Increase non-teaching staff slippage targets across to the Council from 5% to 6% across the Council. For some statutory posts there can be no delay in recruitment which may increase the target further in some areas. Depending upon where the slippage occurs there may be an impact on service delivery. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. 4 Reduction in Revenue and Benefits Management 72 y Customer & Digital Reduction following a restructure of the Revenues and Benefits Management Team. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: A reduction at management level will reduce capacity to undertake management activities, representation, personnel and other management duties. Customer: The reduction in management capacity will reduce capacity for responding to and meeting face to face with customers. Equalities/Diversity: No significant impact identified. Outcome and Performance: A reduction at management level will reduce capacity to undertake service development, planning and performance monitoring. Climate Change: No significant impact identified.
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PKC - GENERAL# 5 Reduction in IT Capacity 61 y Customer & Digital A reduction in staff resource within IT & Digital Services will reduce capacity to deliver / support our Digital Strategy and the Transformation and Change Programme. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: Impact will be managed using the relevant workforce management tools. Customer: The reduction in IT and Digital support will impact on internal customers in all Services and schools. It will also impact on our ability to deliver digital solutions for the people of Perth and Kinross. Equalities/Diversity: No significant impact identified. Outcome and Performance: Reduced ability to further develop our Data, Mobile and Online Services platforms as well as delivering business system rationalisation outcomes. Climate Change: No significant impact identified.
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PKC - GENERAL# 6 Further Reduction to Finance and Business Capacity 86 86 86 y y y Finance & Business Support A further reduction in capacity across Finance and Business Support will require the identification of activities that can either be stopped or take longer to process with a focus on statutory tasks. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Workforce: Impact will be managed using the relevant workforce management tools. Increased pressure may lead to absences. Customer: Reduced service and response times will impact on frontline services Equalities/Diversity: No significant impact identified. Outcome and Performance: Less resilience, any unplanned long term absence may impact on delivery of key deadlines Climate Change: No significant impact identified. 7 Efficiencies in Energy and Water Consumption 217 Property Reduction in energy and water consumption through proactive consumption management and application of efficiency projects. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: Reduced costs, allowing funding to be redirected to other Service priorities and meets KPIs Climate Change: Aligns with Council's Climate commitments.
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PKC - GENERAL# 8 Reduction in Maintenance Budget 525 Property Reduced funding for Property maintenance which will require available funding to be focussed on essential works only to ensure a safe operating environment. This will prioritise available maintenance funding on statutory compliance and essential servicing and maintenance works which are required to ensure our buildings remain operational. Essential maintenance will cover works to ensure buildings are wind and watertight and that essential services are maintained to include heating, lighting, fire alarm, emergency lighting and security systems. This budget reduction will effectively mean that non-essential maintenance works such as internal decoration and new floor coverings will be significantly reduced and only be considered where there is a health and safety risk. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: Increased complaints from building users over general condition and suitability of buildings and the appearance of internal operating environment. Equalities/Diversity: No significant impact identified. Outcome and Performance: Negative outcome on KPIs Climate Change: No significant impact identified. 9 Reduction to Property Staffing 105 y Property As part of effective workforce planning and proposed changes to the existing Property structure, there is opportunity to reduce staff numbers and improve service outcomes. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: Impact will be managed using the relevant workforce management tools. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: Improved performance through development of a more effective and efficient operating model. Climate Change: No significant impact identified.
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PKC - GENERAL# 10 Salary Sacrifice Savings 120 Strategic Planning, People & Performance A reduction in employers national insurance and superannuation contributions in line with current activity levels of employees participating in the salary sacrifice scheme. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified.
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PKC - GENERAL# 11 Scottish Government Funding 4,771 Council Wide Included within the overall 2026/27 Local Government Finance Settlement is an uplift in the level of General Revenue Grant that the Council will receive from the Scottish Government. The majority of the uplift is already committed towards existing or known commitments. However, £4.776 million is unhypothecated, and therefore available to contribute towards the Council's financial pressures. This represents a cash increase of around 1.3% Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. TOTAL 11,157 86 86 GRAND TOTAL 20,740 1,746 599