Appendix IV - Proposed Composite Capital Budget 2026-27 to 2031-32
Perth and Kinross Council · 4 March 2026
Back to Perth and Kinross Council — 4 March 2026 and its agenda
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 SUMMARY OF NET EXPENDITURE Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total Budget 2025/26- SERVICE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE 41,504 44,861 23,688 20,243 16,960 17,803 19,230 142,785 HOUSING & COMMUNITIES 5,958 1,563 2,129 1,558 1,558 1,050 1,200 9,058 ECONOMY, DEVELOPMENT & PLANNING 24,054 12,384 12,480 10,250 (2,436) 1,186 (1,650) 32,214 PROPERTY SERVICES 33,923 36,424 46,254 39,606 42,150 40,997 11,150 216,581 CUSTOMER & DIGITAL SERVICES 4,127 4,850 11,104 6,214 6,030 12,256 6,029 46,483 HEALTH & SOCIAL CARE 953 1,345 1,256 1,435 1,290 1,446 1,420 8,192 UNALLOCATED CAPITAL RESOURCES 0 4,474 0 0 0 0 8,684 13,158 TOTAL NET BUDGET 110,519 105,901 96,911 79,306 65,552 74,738 46,063 468,471
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ENVIRONMENT & INFRASTRUCTURE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Traffic & Road Network Road Safety Initiatives (20mph zones etc.) 732 548 361 400 400 450 450 2,609 Scottish Government Grant (530) 0 0 0 0 0 0 0 Road Safety Initiatives - A94 Safety Improvements 84 0 0 0 0 0 0 0 Active Travel - Traffic & Road Safety Schemes 1,823 810 600 600 600 600 600 3,810 Third Party Contribution (1,050) 0 0 0 0 0 0 0 20mph Signage Programme 0 120 0 0 0 0 0 120 Additional Road Safety - Pedestrian Crossings 246 153 0 0 0 0 0 153 Traffic Signal Renewals & Upgrades 200 0 100 100 100 95 125 520 Investment in Local Footpaths 0 120 0 0 0 0 0 120 Car Parking Investment - Pitlochry 7 0 0 0 0 0 0 0 Revenue Contribution (1) 0 0 0 0 0 0 0 A977 Upgrades 0 177 0 0 0 0 0 177 Brioch Road, Crieff - Road Realignment & Safety Measures 18 0 0 0 0 0 0 0 Street Lighting Partnership Street Lighting 0 0 0 600 600 600 600 2,400 Road Maintenance Partnership Structural Maintenance 10,257 9,867 8,964 8,320 8,320 9,500 11,000 55,971 Third Party Contributions (513) 0 0 0 0 0 0 0 Footways 359 368 368 341 341 400 425 2,243 Third Party Contributions (2) 0 0 0 0 0 0 0 Perth Flood Protection Scheme (South Inch Culvert Reinstatement) 9 0 0 0 0 0 0 0 Asset Management - Bridges Bridge Refurbishment Programme 1,682 2,020 1,836 2,259 2,259 2,603 2,500 13,477 Old Perth Bridge - Strengthening 38 235 2,216 0 0 0 0 2,451 TOTAL CARRIED FORWARD 13,359 14,418 14,445 12,620 12,620 14,248 15,700 84,051
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Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ENVIRONMENT & INFRASTRUCTURE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 13,359 14,418 14,445 12,620 12,620 14,248 15,700 84,051 Perth Queens Bridge - Strengthening 81 179 192 1,850 0 0 0 2,221 Culteuchar Culvert 5 0 0 0 0 0 0 0 Garry Viaduct 393 183 1,195 1,755 786 25 0 3,944 Bolfrack River Retaining Wall 521 0 0 0 0 0 0 0 Bridge of Tilt 285 965 0 0 0 0 0 965 Corb Bridge Culvert, Kinross 398 0 0 0 0 0 0 0 Blairgowrie Bridge 200 175 1,000 0 0 0 0 1,175 Vehicular Bridge Parapets Programme - Assess & Upgrade 10 24 0 0 0 0 0 24 Rural Flood Mitigation Schemes Comrie Flood Protection Scheme 17,730 13,093 0 0 0 0 0 13,093 Milnathort Flood Protection Scheme 331 0 0 0 0 0 0 0 South Kinross Flood protection Scheme 480 10,517 3,099 75 0 0 0 13,691 Flood Mitigation Measures - Dunkeld and Buckie Braes 282 88 153 338 129 0 0 708 Investment in Surface Water Management Scheme - Leaky Dam, Rattray 3 48 44 255 0 0 0 347 Coastal Change Adaptation 0 59 0 0 0 0 0 59 Climate Change Climate Change Programme 215 530 200 0 0 0 0 730 Climate Change - Unallocated 329 0 0 0 0 0 0 0 Nature Restoration 199 0 0 0 0 0 0 0 Prudential Borrowing Wheeled Bin Replacement Programme - Domestic Bins 279 200 200 220 220 225 225 1,290 Wheeled Bin Replacement Programme - Commercial Bins 71 20 20 25 25 25 25 140 Capital Receipts - Disposal (3) 0 0 0 0 0 0 0 Recycling in Schools - Waste Bin Purchases 18 84 0 0 0 0 0 84 TOTAL CARRIED FORWARD 35,186 40,583 20,548 17,138 13,780 14,523 15,950 122,522
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Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ENVIRONMENT & INFRASTRUCTURE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 35,186 40,583 20,548 17,138 13,780 14,523 15,950 122,522 Recycling Containers, Oil Banks & Battery Banks - Replacement Programme99 163 105 70 70 75 75 558 Capital Receipts - Disposal (7) 0 0 0 0 0 0 0 Litter Bins 8 107 50 55 55 55 55 377 Vehicle Replacement Programme 5,800 3,751 2,692 3,311 3,394 3,500 3,500 20,148 Capital Receipts - Vehicle Disposals (547) (294) (269) (331) (339) (350) (350) (1,933) Street Lighting Renewal - LED & Column Replacement 965 551 562 0 0 0 0 1,113 TOTAL 41,504 44,861 23,688 20,243 16,960 17,803 19,230 142,785
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total HOUSING & COMMUNITIES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Community Greenspace Community Greenspace Sites 0 25 894 700 700 250 500 3,069 Play Areas - Improvements Implementation Strategy 1,039 1,395 582 500 500 500 500 3,977 Third Party Contribution (19) 0 0 0 0 0 0 0 Revenue Contribution (50) 0 0 0 0 0 0 0 3G Pitch, Blairgowrie 34 0 0 0 0 0 0 0 Countryside Sites 0 0 139 0 0 0 0 139 Community Greenspace Bridges 106 0 0 0 0 0 0 0 Core Path Implementation 92 0 0 0 0 0 0 0 Third Party Contribution (92) 0 0 0 0 0 0 0 Kinoull Hill 24 0 0 0 0 0 0 0 Third Party Contribution (16) 0 0 0 0 0 0 0 Crematorium Access Road 50 0 0 0 0 0 0 0 Cemetery Extensions 7 143 514 358 358 300 200 1,873 Improvements New Gypsy Traveller Site 1,942 0 0 0 0 0 0 0 Parking, Public Transport Unit & Civil Contingencies Community Transport Iniatives 27 0 0 0 0 0 0 0 Bus Infrastructure Fund Expenditure 374 0 0 0 0 0 0 0 Community Learning, Development and Equalities Community-Led Asset Transfers 75 0 0 0 0 0 0 0 Prudential Borrowing Projects Community Transport Vehicles 115 0 0 0 0 0 0 0 Kinnoull Street Car Park - Purchase & Upgrade 2,250 0 0 0 0 0 0 0 TOTAL 5,958 1,563 2,129 1,558 1,558 1,050 1,200 9,058
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ECONOMY, DEVELOPMENT & PLANNING Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Roads Infrastructure A9/A85 Road Junction Improvements (PTF Phase 1) 14 0 0 0 0 0 0 0 Destiny Bridge and New Kingsway (PTF Phase 2) 5,785 314 0 0 0 0 0 314 Bertha Park Link Road (PTF Phase 3) 10,598 4,462 0 0 0 0 0 4,462 Third Party Contribution 0 0 0 0 0 (1,064) 0 (1,064) Perth Eco-Innovation Park at Perth West 1,724 3,921 16,000 10,500 0 0 0 30,421 Third Party Contribution - Tay Cities Deal 0 (1,055) (3,945) (500) (956) 0 0 (6,456) Other Third Party Contributions 0 (2,000) (3,000) (1,000) (1,000) (1,000) (1,000) (9,000) Capital Receipts - Ring-Fenced Land Disposals 0 (550) (725) (650) (680) (650) (650) (3,905) Tourism, Culture & Place Perth City Improvements (PTF Phase 4) 0 3,642 0 0 0 0 0 3,642 City Greening 31 0 0 0 0 0 0 0 Perth & Kinross Lighting Action Plan 1,175 0 0 0 0 0 0 0 Adapt Your Property - Vacant Town & City Centre Space 390 300 300 0 0 0 0 600 Glover Street, Perth Master Plan 0 750 0 0 0 0 0 750 Less Ring-Fenced Capital Receipt 0 (750) 0 0 0 0 0 (750) Commercial Property Investment Programme Broxden Business Park - Additional Infrastructure 17 0 0 0 0 0 0 0 Merican Buildings, Shore Road, Perth 451 0 0 0 0 0 0 0 Crioch Business Centre, Crieff 316 0 0 0 0 0 0 0 Northfield Business Park 2,027 0 0 0 0 0 0 0 Northfield Business Park (Phase 2) 0 0 0 800 0 0 0 800 Northfield Business Park (Site 6) 0 0 1,500 0 0 0 0 1,500 Plot 4, Kinross West 1,526 0 0 0 0 0 0 0 Welton Road SBU's, Blairgowrie 0 200 1,400 0 0 0 0 1,600 TOTAL CARRIED FORWARD 24,054 9,234 11,530 9,150 (2,636) (2,714) (1,650) 22,914
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Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ECONOMY, DEVELOPMENT & PLANNING Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 24,054 9,234 11,530 9,150 (2,636) (2,714) (1,650) 22,914 Burnside Street SBU's, Pitlochry 0 600 0 0 0 0 0 600 Depot SBU's, Blackford 0 0 0 0 200 1,400 0 1,600 SBU's Inveralmond Road, Perth 0 900 0 0 0 0 0 900 Land at South Turfhills Depot, Kinross 0 0 0 1,100 0 0 0 1,100 Aldour Business Centre, Pitlochry 0 0 0 0 0 900 0 900 Borlich Business Centre, Aberfdeldy 0 0 0 0 0 1,600 0 1,600 Aberfeldy SBU's 0 700 0 0 0 0 0 700 Prudential Borrowing Projects Land Purchase & Development 0 950 950 0 0 0 0 1,900 TOTAL 24,054 12,384 12,480 10,250 (2,436) 1,186 (1,650) 32,214
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total PROPERTY SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Property Services - Project support Investment in the Learning Estate 1,900 2,506 6,823 0 0 0 0 9,329 Braco Primary School Upgrade 150 350 3,000 5,000 0 0 0 8,350 School Toilet Upgrade Programme 600 600 600 0 0 0 0 1,200 Methven Primary School Refurbishment 700 2,970 0 0 0 0 0 2,970 North/West Perth - New Primary School 341 7,672 15,400 0 0 0 0 23,072 Perth Academy - Refurbishments 1,621 49 0 0 0 0 0 49 Perth Grammar School - Upgrade Programme (Phase 3) 600 1,628 819 0 0 0 0 2,447 Perth High School - New School Investment 11,718 4,900 0 0 0 0 0 4,900 Pitlochry High School Extension (Pitlochry Leisure Review) 200 750 5,000 2,750 0 0 0 8,500 Blairgowrie Recreation Centre - Replacement 832 1,700 0 0 0 0 0 1,700 Technology Upgrades 250 483 519 0 0 0 0 1,002 Community School of Auchterarder (FSM) 0 250 750 2,511 0 0 0 3,511 Community Campus Access Adaptations 25 0 0 0 0 0 0 0 Roof Upgrade Programme 500 0 0 0 0 0 0 0 Property Service Manager DDA Adaptation & Alteration Works Programme 250 303 200 0 0 0 0 503 Property Compliance Works Programme 609 650 400 0 0 0 0 1,050 Capital Improvement Projects Programme (including School Estate) 1,866 1,800 894 10,000 7,700 11,000 11,000 42,394 Pitlochry High School - Upgrade Programme 20 0 0 0 0 0 0 0 Friarton Depot - Waste Transfer Station 2,300 221 0 0 0 0 0 221 TOTAL CARRIED FORWARD 24,482 26,832 34,405 20,261 7,700 11,000 11,000 111,198
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Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total PROPERTY SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 24,482 26,832 34,405 20,261 7,700 11,000 11,000 111,198 Energy Efficiency Works - Various Properties 12 0 0 0 0 0 0 0 Revenue Contribution (Salix Reserve) (12) 0 0 0 0 0 0 0 Letham Wellbeing Hub 338 0 0 0 0 0 0 0 PH2O 300 1,700 2,000 10,000 30,000 29,847 0 73,547 Bells Sports Centre 414 1,500 1,500 3,500 3,000 0 0 9,500 Kinross Commuity Campus Sports Facilities 0 900 5,000 1,000 0 0 0 6,900 Crieff Commuity Campus Sports Facilities 0 0 1,000 4,000 1,300 0 0 6,300 Crieff Drummond Armsa - Regeneration 750 2,192 0 0 0 0 0 2,192 Perth Concert Hall 200 1,000 1,000 695 0 0 0 2,695 Perth Museum 113 0 0 0 0 0 0 0 Prudential Borrowing Projects Decarbonisation 178 350 0 0 0 0 0 350 Energy Conservation & Carbon Reduction Programme 189 150 150 150 150 150 150 900 Third Party Contribution (41) 0 0 0 0 0 0 0 Pullar House - Purchase & Repurposing 7,000 1,800 1,199 0 0 0 0 2,999 TOTAL 33,923 36,424 46,254 39,606 42,150 40,997 11,150 216,581
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total CUSTOMER & DIGITAL SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Customer & Digital Services ICT Infrastructure & Replacement & Upgrade Programme 2,079 2,987 8,666 3,940 3,550 9,487 2,956 31,586 Data & Analytics 675 718 850 900 804 845 995 5,112 Supporting Digital 681 966 1,106 1,063 1,230 1,085 1,077 6,527 Software Licences (Revenues & Benefits) 50 80 82 85 87 90 105 529 School Audio-Visual (AV) Equipment Replacement Programme 27 26 27 226 359 749 896 2,283 Swift Social Work System Replacement (Mosaic) 659 197 497 0 0 0 0 694 Revenue Contribution (124) (124) (124) 0 0 0 0 (248) Case Management System 80 0 0 0 0 0 0 0 TOTAL 4,127 4,850 11,104 6,214 6,030 12,256 6,029 46,483
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PERTH & KINROSS COUNCIL APPENDIX IV COMPOSITE CAPITAL BUDGET 2026/27 to 2031/32 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total HEALTH & SOCIAL CARE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Occupational Therapy Equipment 250 250 150 250 100 256 350 1,356 Technology Enabled Telecare 650 1,042 1,037 1,115 1,120 1,120 1,000 6,434 Software Licences 53 53 69 70 70 70 70 402 TOTAL 953 1,345 1,256 1,435 1,290 1,446 1,420 8,192