Agenda Document Pack - Perth and Kinross Council - 04/03/2026
Perth and Kinross Council · 4 March 2026
Back to Perth and Kinross Council — 4 March 2026 and its agenda
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Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 25/02/2026 A special hybrid meeting of Perth and Kinross Council will be held in the Council Chamber on Wednesday, 04 March 2026 at 10:00. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Provost X McDade Depute Provost A Parrott All Bailies All Councillors Page 1 of 246
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Perth and Kinross Council Wednesday, 04 March 2026 AGENDA MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DECLARE ANY FINANCIAL OR NON-FINANCIAL INTEREST WHICH THEY MAY HAVE IN ANY ITEM ON THIS AGENDA IN ACCORDANCE WITH THE COUNCILLORS’ CODE OF CONDUCT. 1 WELCOME AND APOLOGIES 2 DECLARATIONS OF INTEREST 3 STRATEGIC PLANNING AND TRANSFORMATION UPDATE AND 2026/27 TO 2028/29 GENERAL FUND REVENUE BUDGET Report by Chief Finance Officer (copy herewith 26/54) 5 - 190 4 STRATEGIC INVESTMENT AND COMPOSITE CAPITAL BUDGET UPDATE - 2026/27 TO 2031/32 Report by Chief Finance Officer (copy herewith 26/55) 191 - 246 Page 3 of 246
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Perth and Kinross Council Date of Meeting: 4 March 2026 Report Title: Strategic Planning and Transformation Update and 2026/27 to 2028/29 General Fund Revenue Budget Report Number: 26/54 Report Authors: Scott Walker, Chief Finance Officer Charlene Guild, Strategic Lead – Projects and Programmes Greg Boland, Strategic Lead – Strategic Planning, People and Performance Organisational Lead: Scott Walker, Chief Finance Officer __________________________________ 1. Purpose 1.1 This report provides Council with an update on the delivery of its ongoing strategic transformation and change programme and alignment with the Medium-Term Financial Plan approved by Council on 10 December 2025. 1.2 The report focuses on delivering the Council’s vision of tackling poverty and inequality in areas of greatest need and the protection, within available resources, of services which deliver for individuals, families and communities across Perth and Kinross. 1.3 Thereafter, the report presents the Provisional Revenue Budgets for 2026/27, 2027/28 and 2028/29 which seeks to allow the Council to continue its commitment to achieving its vision and corporate priorities. 2. Recommendations It is recommended that Council: 2.1 Approves the 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets as set out in Appendix B – see paragraph 6.18. 2.2 Agrees a Council Tax collection rate of 98.25% in 2026/27, 2027/28 and 2028/29 – see paragraph 6.24. 3 Page 5 of 246
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2.3 Approves the Council Tax bases set out in Table 7 - see paragraph 6.25. 2.4 Approves Band D Council Tax levels (see paragraph 6.31) of: –. 2026/27 – £1,652.32 (final) 2027/28 – £1.714.28 (indicative) 2028/29 – £1.769.99 (indicative) 2.5 Approves a contribution of £120.956 million to Perth and Kinross Integration Joint Board in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in Reserves – see paragraph 6.47. 2.6 Maintains a prudent approach to the application of Reserves, in line with the Council’s Financial Principles, and earmarks the General Fund balances of £38.361 million identified in Appendix G – see paragraph 7.10. 2.7 Approves that uncommitted Reserves are maintained at between 2% and 4% of the 2026/27 Revenue Budget which equates to £10.552 million to £21.104 million – see paragraph 7.17. 3. Structure of the Report 3.1 This report is structured over the following sections: 4. Strategic Context 5. Scottish Government Budget 6. 2026/27, 20276/28 and 2028/29 Provisional Revenue Budgets 7. Reserves Strategy 8. Risk Assessment 9. Conclusions 10. Impact Value Assessment 11. Appendices 4. Strategic Context 4.1 Perth and Kinross Council’s three-year Revenue Budget (2026/27–2028/29) will be set within a challenging operating environment characterised by the complexity of delivering services in a predominantly rural/remote area and the associated cost premium, demographic changes, rising service demands, increasing levels of need for additional support, cost of living crisis and sustained financial constraints. 4.2 Despite the challenging context, Perth and Kinross Council has continued to deliver progress against its Corporate Plan corporate priorities. The Council’s Annual Performance Report 2024/2025 (Report No 25/275 refers) evidences these achievements, such as: Reducing the child poverty rate to 3.8% below the national average, nearly double the previous gap of 2%. Page 6 of 246
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Narrowing the poverty related attainment gap for primary-age literacy from 27% to 21%, and for secondary school leavers with a reduction from 40% to 28% in the gap between those leaving with at least one Level 6 qualification, and from 28% to 19% for those leaving with at least one Level 5 qualification. Maintaining stability in the number of families in temporary accommodation despite sustained pressure on housing and homelessness services. Our Home First approach has ensured stability for families requiring temporary accommodation. Between 2020 and 2024, the number of households in temporary accommodation remained steady - 6 households (15 children) in March 2025 compared with 8 households (16 children) in March 2024 - minimising disruption for children, which is critical to their development and wellbeing. Over the same period, the national figure increased by 36%. Reducing re-let times and void levels in direct response to the national housing emergency. Average re-let times reduced from 37.8 days in 2023/24 to 24.87 days in 2024/25, while the number of void properties also reduced from 136 to 95. This improvement has increased the availability of homes for people in urgent need. Delivering 264 new affordable homes which includes 234 social rented homes and 30 mid-market rent properties, while achieving a balanced geographic spread of new supply: 53% urban / 47% rural. This strong performance places Perth and Kinross as 7th in Scotland for per-capita growth in housing stock. Delivering strong economic performance, attracting investment, and supporting over 250 new business start-ups and over 250 micro- enterprises through local partnerships, with Perth and Kinross recognised by Growth Flag for the second successive year, as the Local Authority in the UK with the strongest growth potential amongst its businesses. Improving employability through targeted programmes helping adults and young people, and increased visitors to Perth and Kinross by 25%. Planting 3,142 trees in our open spaces and working with new and established community groups to plant native herbaceous, wildflower and pollinators to enrich local greenspaces. Page 7 of 246
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4.3 The IJB Annual Performance Report 2024/25 and in-year reporting demonstrate very positive trends over time including: Delivery of reablement support and care at home which has improved significantly. This has led to a large reduction in unmet need by around 800 hours since August 2024 and a sustained reduction in the number of people experiencing a delayed discharge from hospital, where 97.6% of all adults are now discharged from hospital without delay. People are now waiting less time for the support they need to live independently from the time they are identified as requiring social care support (both from hospital and in the community). This is ensuring that they get the right care at the right time, before their circumstances deteriorate and they require higher levels of personal care. The average time that a person spends in hospital is significantly trending down. Prolonged periods in hospital can lead to significant physiological, psychological and functional decline also known as “deconditioning syndrome”. This can mean that people take much longer to recover their previous capabilities, if at all, and can unfortunately require greater care and support. The number of people experiencing a delay in their discharge has been reducing over time and the Health and Social Care Partnership has maintained high performance in this measure with the local position consistently below the nationally determined rate. 4.4 Despite these achievements Perth and Kinross Council is not complacent and recognises the increasing needs within sections of our communities, the many challenges we currently face and those that lie ahead. The Annual Performance Report recognised some of these challenges and the work that we are doing to make Perth and Kinross a place to live life well, free from poverty and inequality. National Context 4.5 “Despite increased funding in 2024/25, the financial outlook for Scotland's councils presents substantial challenges. The costs of delivering services continues to rise, debt is increasing, reserve levels are falling and there is a continued reliance on non-recurring measures to close significant budget gaps. This all raises concerns around councils’ medium-term sustainability.” Accounts Commission January 2026 4.6 Like all local authorities, Perth and Kinross Council has made significant savings but continues to see the costs of and demand (need) for services rising faster than the available funding. There are limitations as to how we can address these challenges due to ringfenced funding and statutory commitments. In addition, national policy reforms across education, social care, climate change and child poverty continue to shape local priorities. Page 8 of 246
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These limitations and challenges will see an increasing requirement to consider the impact on the deliverability of our existing levels of universal services and the ability to target resources to those in greatest need. 4.7 Workforce pressures persist across key roles and national pay bargaining remains a significant cost driver. More widely, the pressure of continuing to try to deliver on all of the Council’s priorities while maintaining levels of service is taking its toll on our workforce with reports of lower motivation, higher absence levels in some key areas, and staff survey feedback highlighting concerns about how valued staff feel. In many cases, the delivery of services and the mitigation of cost increases continues to rely on significant levels of unpaid discretionary effort from our workforce. 4.8 Additionally, crosscutting national priorities such as digital transformation, early intervention, prevention, wellbeing, and net zero, continue to influence service redesign and investment decisions. Moving forward, services will require significant changes to remain sustainable, and the continued transformation and re-design of services will be key levers to mitigating and addressing these challenges more ambitiously and effectively. Officers are developing proposals for phase three of our Transformation, Change and Improvement programme focussing on these crosscutting priorities and ensuring alignment with our own key corporate priorities. In addition, national and regional collaborative working will continue to contribute to transformation and change, enabling councils to pool resources, share expertise and deliver services more efficiently, where there is a political commitment to do so. Local Context 4.9 Perth and Kinross Council operates within the strategic framework of the Corporate Plan. This is underpinned by a commitment to the overarching vision for “a Perth and Kinross where everyone can live life well, free from poverty and inequality”. During this year the Council will commence engagement on its new Corporate Plan which is due for renewal in 2027. This will consider our vision and corporate priorities to ensure they meet with our collective ambitions for Perth and Kinross Council and the people we serve. 4.10 The Local Outcomes Improvement Plan (LOIP) 2022–2032 also reinforces this ambition by setting out shared commitments across the Community Planning Partnership. The Best Value thematic review of the Council reinforces the importance of clear strategic priorities, strong governance, and alignment between plans and resources. 4.11 The Corporate Plan vision is delivered through seven corporate priorities: Tackling poverty Tackling climate change and supporting sustainable places Developing a resilient, stronger and greener local economy Enabling our children and young people to achieve their full potential Protecting and caring for our most vulnerable people Supporting and promoting physical and mental wellbeing Page 9 of 246
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Working in partnership with communities 4.12 These corporate priorities identify where resources must be focused to deliver the ambition set out in the organisational vision. The need for clear prioritisation is particularly acute in a period of tightening financial resources, when limited capacity must be directed towards those activities that will have the greatest impact on achieving the vision. 4.13 This focus on prioritising limited resources to achieve the Council’s vision forms the basis of the Council’s financial principles and the approach taken to our medium-term planning. As we seek to continue to work within our available resources, prioritisation and a requirement to reduce and/or stop certain activities not aligned to Council priorities is likely to be increasingly necessary and will impact on our ability to provide existing levels of some universal services. 4.14 Needs led budgets, including social care, additional support needs, transport, and homelessness, continue to exceed historic trends. These factors contribute to significant funding challenges, and continue to require sustained transformation, careful prioritisation, and a disciplined approach to financial stewardship. 4.15 The Council is continuing to progress a programme of transformation aligned to its seven strategic priorities. This includes modernising service delivery, strengthening prevention and early intervention, investing in digital capability, improving the use of data and evidence, refocusing the estate to better match future need, and enhancing workforce sustainability. 4.16 Collaborative working with communities, third sector and partners, NHS Tayside, Police Scotland, and the wider public sector remains central to delivering better outcomes for the residents of Perth and Kinross. Health and Social Care 4.17 The Council’s Revenue Budget for 2025/26 approved a contribution to the Integration Joint Board (IJB) which included additional funding of £6.7 million to protect and support the delivery of social care services, based on mid-level demand assumptions. In setting the Revenue Budget however, there was an acknowledged risk that the higher-level assumptions could result in additional costs of £5 million over and above the assumed mid-range figure. That risk materialised within the financial year. In recognition of the fact that the IJB’s financial reserves were already depleted through efforts to manage and meet increasing complexity and demand arising mainly in the post pandemic period, Council approved an additional non-recurring allocation of up to £4.180 million to the IJB in October 2025 (Report No. 25/278 refers). This allocation was to meet existing costs associated with high service demand (need) and to complete work outlined in the financial recovery plan. Page 10 of 246
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4.18 The Health and Social Care Partnership continues to perform well against its performance comparators and the Scottish average. This performance directly supports the Integration Joint Board’s Strategic Plan for 2024-2027 and is aligned to the vision and priorities set out in the Council’s Corporate Plan. This is contributing positively to prevention, early intervention and avoiding failure demand across multiple points in the health and social care system. 4.19 A programme of transformation within the Health and Social Care Partnership is focused on shifting the balance of care, addressing needs arising from demographic change, increasing equality of access and addressing unmet need in the community. Strategic Challenges 4.20 Despite a strong strategic framework, the combined demographic and geographic factors of the area present significant pressures. Demographic change remains one of the most critical challenges. The area continues to experience a growing population of older people, with a 78% projected increase in residents aged 75 between 2001 and 2028, placing sustained pressure on health and social care, housing support, and community services. At the same time a growth in additional support needs continues to place pressure on Education and Learning Services. 4.21 The rural nature of Perth and Kinross presents significant challenges and additional costs in delivering services across a 5,286km2 area with a lower- than-average population density of 29 people per square kilometre (compared to a Scottish average of 70). This presents a distinct rurality challenge for Perth and Kinross and other geographically similar local authorities which is not fully reflected in current national funding models. 70.6% of residents live in rural areas, with parts of Perth and Kinross representing some of the most access-deprived in Scotland, affecting over 31,000 people. This affects daily living and access to education, employment, digital and transport connectivity and essential health, care and support services. For the Council the dispersed nature of the area impacts on and increases the cost and limits the efficiency of delivering core services including home-to-school transport, school meal provision, social care, waste management, housing services, roads and winter maintenance. The rural poverty premium further intensifies demand and cost pressures. 4.22 These pressures have also been recognised in recent reporting by national bodies. In January the Accounts Commission’s report on delayed discharges recognised the exacerbating challenges in rural areas caused by greater difficulties recruiting and retaining carers, and the limited availability of appropriate housing to meet people’s long-term care needs in rural areas. Earlier this month the Scottish Parliament’s Equalities, Human Rights and Civil Justice Committee published a report on human rights, equalities and access to services in rural Scotland, which recognised the need for targeted action to recognise that national policy frameworks do not fully account for rural realities. Page 11 of 246
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4.23 The Council Leader has also written to COSLA on behalf of the Council, to highlight the need for greater recognition of rural delivery factors within the allocation of funding and as an intensifying factor on demographic projections. COSLA has confirmed a willingness to examine these issues and has welcomed Perth and Kinross’s support in working with other local authorities to do so. It is hoped that with COSLA’s support there will be progress to reflect the growing urgency of ensuring rurality is properly accounted for in future funding distribution. 4.24 Rurality remains a significant factor, alongside demographic projections, in balancing the Council’s statutory duties, financial planning, and determining the scale of savings required in the 2026–2029 period. 4.25 The medium-term challenge is shaped by a combination of structural and emerging pressures: Rising demand associated with increasing levels of need: increased volume and complexity across social work services for all ages, adult social care, and additional support needs. Workforce constraints: recruitment difficulty, retention challenges, future skills requirements, and reliance on temporary staffing in specific roles and the wellbeing impact of continuing demand pressures within teams as we seek to maintain current services levels. Cost pressures: uplifted contract and utilities costs, transport inflation, and asset maintenance backlogs. Demographic change: significant population ageing and changing household patterns. Asset and estate limitations: ageing buildings, decarbonisation pressures and digital infrastructure requirements, with the need to consider the best use of all of our estate, corporate, educational, leisure and other, to best meet the needs of communities whilst balancing the financial challenges. External uncertainty: volatility in government funding, policy change and broader economic risks. 4.26 At the same time, a comparatively static or declining working age population restricts labour market capacity and creates recruitment challenges across key frontline services and professional roles. These demographic shifts also intensify cost pressures in areas such as additional support needs, child protection, complex adult social care, and homelessness services. 4.27 Together, these pressures create an unsustainable trajectory without the help of strategic transformation and multiyear financial planning. As part of that planning it will be necessary to continue to ensure that resources are directed towards supporting those who most need it, based on evidence and aligned to Page 12 of 246
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organisational priorities. This will require a review of some universal services to determine where performance, standards of service delivery or frequency may be reduced, while continuing to meet statutory responsibilities. This approach will be necessary to support the reallocation or targeting of finite resources to where investment is most needed, and improving outcomes for vulnerable people, families and communities. 4.28 Put bluntly we cannot continue to deliver everything we currently do, in the way we do, with the available resources. Strategic and Transformation Opportunities 4.29 We have continued to make good progress with our phase two Transformation and Change Programme, and a full update will be presented at Finance and Resources Committee in April 2026. Key highlights over the past year include: Audit Scotland best value audit on Transformation: How councils are redesigning their services to deliver services more efficiently was carried out in Perth and Kinross Council in 2025 and highlighted several areas of good practice including clear vision, strategy and programme and savings made as a result of transformation projects. Another area of strength was the regular, clear and open communication and reporting to Elected Members on progress. Recommendations were few and have all been addressed. Secured Fairer Futures funding to expand the Fairer Communities for all programme into 2026/27 and beyond based on past successes. Development of Career Long Professional Learning Pathways and three additional Intensive Support Units through our Additional Support Needs programme and improvement of support and guidance for 16+ transitions. Launch of the Copilot Pathfinder Programme to integrate Microsoft Copilot and enhance productivity. Options appraisal for a future ALEO model presented to full Council in October 2025 with a new Strategic Alliance between three ALEOs and Perth and Kinross due to start in April 2026 (subject to Council approval) to improve collaboration, focus on shared services, efficiencies and improved outcomes, workforce planning and income growth. 4.30 While much of the Council’s transformation work is visible through redesigned services and improved processes, a substantial part of its impact is hidden in the costs which have been avoided by making these changes. By redesigning processes, consolidating services and teams and focusing on early intervention, we have avoided pressures that many other councils are now facing. Examples include: Preventing and tackling homelessness through the Home First (and other) initiatives, which meant that while homelessness is a growing challenge Page 13 of 246
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for all local authorities, Perth and Kinross continues to perform well comparatively. The introduction of REACH to support young people who may otherwise have been placed in external residential placements, meant that while complex cases have risen post-COVID, the baseline number of placements in Perth and Kinross was lower than it would otherwise have been. We perform exceptionally well nationally, in the balance of care for children and young people who are looked after in a community setting. Using technology to re-design Care at Home, using mapping tools to show where packages are needed and introducing a new contract model where providers can be more flexible and responsive to where demand is, increasing the number of hours available to provide care. While the growth in demand for older people’s services has been significant, it would have been even more difficult to manage without these transformation improvements. The costs per hour for home care in Perth and Kinross continues to be one of the lowest in Scotland as reported in the Local Government Benchmarking Framework. 4.31 The above examples and others are estimated to be saving the Council millions of pounds through cost of avoidance / mitigation. We also recognise that our committed workforce provide a level of discretionary effort which also mitigates and avoids further cost pressures. 4.32 Work to improve productivity, speed up service delivery, reduce waiting times, and ensure that projects are focused on delivering the Council’s priorities, hasn’t always resulted in cashable savings. However, these measures have contributed to avoiding failure demand, improving customer experience, reducing duplication, and ensuring that costs are managed within existing budgets. 4.33 We recognise that there are still more opportunities to further transform and redesign services, to consider cross cutting national challenges within this context and encourage a renewed focus on strengthening sustainability and efficiency. This will align with the national programme for Transformation and Change led by Improvement Scotland and SOLACE which is driving collaborative reform across all 32 councils. Areas of national and local focus are: Digital and Automation: accelerating end to end process redesign and digital self-service. Service Redesign and Prevention: shifting resources to early intervention and outcomes focused models. Regional Collaboration: joint commissioning, partnership working and shared services with neighbouring authorities and local partners. Page 14 of 246
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Asset Optimisation: rationalising the estate, improving energy efficiency and supporting net zero objectives. Income and Commercial Opportunities: reviewing charging models, expanding traded services, and maximising external funding. 4.34 These opportunities will underpin the future direction of the Transformation and Improvement Programme, from June 2026. Phase three will sharpen the Council’s strategic focus on a targeted approach to change, building on the proven impact of place-based approaches such as Fairer Communities and Fairer Futures. By using local data and insight as a driver to identify need and opportunities, and working closely with our community partners and with residents, our Strategic Leadership Team will champion the need to increasingly consider provision through more focused lens - enabling solutions that better reflect the needs and priorities of communities and individuals most in need, and improve outcomes where pressures are greatest. 4.35 This renewed focus will be supported by a strengthened organisational approach to productivity, efficiency and the prevention of failure demand, including the integration of the Transformation and Business Improvement teams, and even closer alignment with digital transformation and organisational development. 4.36 Together with a wider programme of leadership development with our middle managers to understand these drivers for change and their role in improving productivity, preventing failure demand, and improving efficiencies we will ensure that finite resources are directed to where they make the greatest difference, that transformation is rooted in evidence and place, and that the Council can deliver sustainable and evidence-based improvements across Perth and Kinross. 4.37 This requires increased pace across a streamlined Transformation Programme with a strengthened focus on improvement outcomes, cross service delivery and collaboration. Budget Consultation 4.38 Between 5 December 2025 and 16 January 2026, the Council carried out an online survey exercise to gauge resident views on budget issues and priorities. 4.39 Overall, there were 946 responses received to the online survey. This is an improvement on the 761 responses received to the survey undertaken for the 2024/25 budget. Appendix A provides an overview of the responses received with comparisons to previous years where relevant. 4.40 While this report summarises the comments made by respondents, the full text comments (apart from minimal redactions to remove any personally identifiable information) was shared with elected member Budget Review Groups to support their considerations. Page 15 of 246
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4.41 The budget survey responses provide feedback on priorities and themes that are important to residents. While comments vary and do not provide detail on the extent to which respondents use universal or specific Council services, the key theme which emerges is that residents want to see essential services protected and a focus on efficiency and the streamlining of processes. While definitions of essential services will vary by what individuals use and need, the broad position of respondents is to focus on services which support the most vulnerable and at-risk people, recognise the additional challenges of living in rural areas (particularly in relation to transport access), and the importance of community and social wellbeing. 4.42 Officers recognise that limitations of the budget survey process means that the responses received represent only a relatively small proportion of residents and communities. Work is planned during 2026 to review how consultation and engagement insight is captured, shared and informs strategic decisions across Council services, including the proposed development of a Citizen’s Panel with the flexibility to work at both an area-wide level and be targeted at communities where voices are often not heard in existing consultation activities. This approach will inform how and where engagement to inform future Council budgets, and the development of the next Corporate Plan, is undertaken. These measures and consultation responses also need to be included alongside other qualitative feedback from service users on the quality and value of services to those who make greatest need of have the highest levels of reliance on council services. Impact of this context 4.43 The three-year Revenue Budget proposals have been developed within the local, national and strategic context set out in this section, and with the aim of ensuring that the Council’s finite resources are directed towards activities that most effectively support the strategic priorities and deliver the vision of a Perth and Kinross where everyone can live life well, free from poverty and inequality. 4.44 This proposed budget balances ambition with realism, acknowledging the pressures ahead while reaffirming the Council’s commitment to improving outcomes, reducing inequalities, and sustaining high quality public services for the residents of Perth and Kinross, particularly those with the highest levels of identified needs. 5. Scottish Government Budget 5.1 The Scottish Budget 2026/27 and Local Government Finance Circular 1/2026 were published on 13 January 2026 which was significantly later than previous years. Page 16 of 246
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Local Government Finance Circular 1/2026 5.2 Local Government Finance Circular 1/2026 includes the provisional financial settlement for 2026/27 at an individual Council level. The information provided in January 2026 only related to 2026/27. 5.3 The Circular provides details of the provisional total Revenue and Capital funding allocations for 2026/27, as well as the latest information on funding redeterminations for 2025/26. The Circular also provides details on a range of Non-Domestic Rates measures, including the proposed 2026/27 poundages and changes to certain reliefs. 5.4 The provisional total funding allocations form the basis for the annual consultation between the Scottish Government and COSLA ahead of the Local Government Finance (Scotland) Order 2026 being presented to the Scottish Parliament. This is currently scheduled for the end of February 2026. 5.5 The Circular sets out a national funding package of almost £15.7 billion and includes the following. Where the amount for the Council is known, this is shown in italics. a further £773.8 million of funding has now been baselined as General Revenue Grant. additional General Revenue Grant of £253.9 million to support local priorities an additional £3 million to support free school meals £160 million for adult social care workers in commissioned services (£4.612 million) An additional £11 million to improve pay for early learning and childcare workers in commissioned services (£316,000) £11 million to support development of people working in children’s social work £7 million to support provision of free personal and nursing care £20 million to tackle the climate emergency £40 million to improve active travel infrastructure An additional £11.4 million (revenue) and £15.5 million (capital) to improve inter-island connectivity. £20 million announced for the Real Living Wage 5.6 As has been the case in previous years, Finance Circular 1/2026 also contained information on undistributed revenue funding, part of which has been distributed, with the remainder following during the financial year. 5.7 Based on Finance Circular 1/2026 (updated), the total Revenue funding being made available by the Scottish Government to Perth and Kinross Council in 2026/27 is £390.527 million (see Table 1 below). Page 17 of 246
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Table 1: Scottish Government Grant Funding – Perth and Kinross Council 2026/27 2025/26 Movement £m £m £m General Revenue Funding 311.825 304.896 Non-Domestic Rates 71.661 63.537 Ring-Fenced Grants 3.896 1.967 TOTAL REVENUE FUNDING 387.382 370.400 Subsequent Announcements 3.145 - UPDATED REVENUE FUNDING 390.527 370.400 20.127 Source: Finance Circular 1/2025 – 27 February 2025 Finance Circular 1/2026 – 13 January 2026 5.8 The 2026/27 Scottish Government provisional funding allocation of £390.527 million represents a £20.127 million increase in absolute cash terms from the allocation for 2025/26 (or 5.4%). 5.9 However, the 2026/27 provisional funding allocation includes £15.356 million where there is an expectation or requirement for the Council to apply funding for a stated purpose (most notably 2025/26 and 2026/27 pay awards, employer’s national insurance contributions and social care (real living wage). 5.10 Therefore, on a like for like basis, the provisional Scottish Government funding allocation for 2026/27, represents a £4.771 million cash increase (or 1.3%) over the equivalent position for 2025/26. 5.11 Table 2 summarises the movements in the total funding package from the Scottish Government to facilitate a comparison of the 2026/27 provisional allocation with 2025/26 on a comparable basis. Table 2: Cash movements between 2026/27 and 2025/26 (on a comparable basis) £m 2025/26 – Finance Circular 1/2025 370.400 2026/27 – Finance Circular 1/2026 (updated) 390.527 Year on year cash increase in funding 20.127 Year on year % increase in cash funding +5.4% Less funding directed to service delivery/commitments (15.356) £ cash increase (on a comparable basis) 4.771 % cash increase 1.3% Page 18 of 246
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Implications for the Capital Budget 5.12 Finance Circular 1/2026 also includes provisional Capital Grant allocations for 2026/27. The impact of these allocations is included within the Strategic Investment and Capital Budget 2026/27 – 2031/32 (Report No. 26/55 refers) which is on the agenda for this Council meeting. Non-Domestic Rates 5.13 Finance Circular 1/2026 also includes the Non-Domestic Basic Rate poundage for 2026/27 of 48.1 pence, a reduction 1.7 pence from 2025/26. Two additional rates are levied on properties with rateable values over £51,000 (53.5 pence, reduction of 1.9 pence) and £100,000 (54.8 pence, reduction of 2 pence). 5.14 A new 15% relief will be available in 2026/27 to 31 March 2029 for retail, hospitality and leisure premises with a rateable value up to and including £100,000 (capped at £110,000 per ratepayer per year). 5.15 Revaluation transitional relief will be available for the three years (2026/27 to 2028/29) which is set out in Table 3 below. This will cap increases in gross rates liabilities for those seeing the highest increases in rateable values at revaluation. Table 3: Year on Year Revaluation Transitional Relief Caps (%) – 2026/27 to 2028/29 2026/27 2027/28 2028/29 Small (rateable value up to £20,000) 15% 22% 38% Medium (rateable value £20,001 to £100,000) 30% 44% 75% Large (rateable value over £100,000) 50% 75% 113% 6. 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets Background 6.1 The Council first approved the 2026/27 Provisional Revenue Budget on 28 February 2024, (Report No. 24/63 refers). On 26 February 2025, the 2026/27 Provisional Revenue Budget was updated and the 2027/28 Provisional Revenue Budget was set for the first time (Report No. 25/36 refers). 6.2 In setting the 2026/27 and 2027/28 Provisional Revenue Budgets, the Council has previously agreed the expenditure pressures and budget reductions set out in Table 4. Table 4: Council Decisions 28 February 2024 and 26 February 2025 2026/27 2027/28 Total Expenditure Pressures £5.696m £2.879m £8.575m Budget Reductions £(4.806)m £(1.283)m £(6.089)m Page 19 of 246
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6.3 Furthermore, in agreeing the Medium Term Financial Plan in December 2025, the Council agreed indicative Council Tax levels of 7.5%, 3.75% and 3.25% for 2026/27, 2027/28 and 2028/29 respectively (Report No. 25/356 refers). 6.4 These decisions are the basis for the updated 2026/27 and 2027/28 Provisional Revenue Budgets, and for the 2028/29 Provisional Revenue Budget that is being considered by Council at this meeting. Process for Updating the 2026/27 and 2027/28 Provisional Revenue Budgets 6.5 Adjustments to the 2026/27 and 2027/28 Provisional Revenue Budgets are included in the Executive Summaries set out in detail in Appendix C. 6.6 The Executive Summaries include an assessment of the potential impact of budget reductions against the following criteria: Fairness – including the potential socio-economic impact on vulnerable individuals and groups. Workforce – including general commentary on the workforce implications. Customers – including information on the effect on all customers /stakeholders (both external and internal). Equalities/Diversity – ensuring that any statutory equalities issues are considered. Outcome and Performance – identifying any significant impact on the Local Outcomes Improvement Plan and/or Service Business Management and Improvement Plans. Climate Change – including positive and negative impact 6.7 Where workforce implications are identified within the Appendix C, the Council’s positive and proactive approach to workforce management is designed to mitigate the impact on its people, including investment in skills for the future, retraining, support to take on new job roles, career coaching and building resilience. 6.8 Equality and Fairness Impact Assessments for individual expenditure pressures and reductions were prepared which facilitated the preparation of a cumulative impact assessment. 6.9 The Executive Summaries set out in Appendix C have been subject to scrutiny by Elected Member Budget Review Groups. 6.10 The detailed analysis of these expenditure pressures and reduction proposals are set out in Appendix C. Total updated expenditure pressures of £40.545 million and total budget reductions / funding of £23.085 million, are included in Table 5. Page 20 of 246
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6.11 Also included Table 5 is the impact on 2028/29 of decisions taken in previous financial years. The most significant adjustment is the unwinding of the last tranche of the Service Concession scheme when “funding” of £1 million ends. In addition, the consequences of other decisions (predominantly the ending of non-recurring expenditure proposals) helps to reduce the gap in 2028/29 by £124,000. The impact of these adjustments is shown in Table 5 below. Table 5: Updated Expenditure Pressures and Budget Reductions 2026/27 £m 2027/28 £m 2028/29 £m Total £m Expenditure Pressures 20.740 7.361 12.444 40.545 Budget Reductions (20.740) (1.746) (0.599) (23.085) Balance (per Appendix C) - 5.615 11.845 17.460 Other 2028/29 Pressures (net) - - 0.876 0.876 2027/28 and 2028/29 Gap - 5.615 12.721 18.336 6.12 The Council is required under statute to set a balanced revenue budget for the year ahead (i.e. 2026/27) and the proposals set out in Appendix C meet that requirement. However, looking ahead into 2027/28 and 2028/29, there is a cumulative funding gap of £18.336 million – see Table 5. 6.13 As Elected Members will be aware the timeline for the 2026/27 budget process has been particularly challenging due to the dates of the UK Government budget and the subsequent impact Scottish Government budget announcements. Given the cumulative funding gap for the next two years, it is essential that work to address this begins as soon as possible, including early engagement with elected members and communities. Learning from what has worked well and what could have been better in this year’s budget preparation process and the feedback which will and has been received from elected members will inform the approach to this. 6.14 Elected Members are reminded that the position summarised in Table 5, is based upon the assumption that all expenditure pressures and all reductions within the Executive Summaries attached as Appendix C, and those in previous years are approved. In addition, it is based on the Council Tax Strategy approved by Council on 10 December 2025. Furthermore, this position is subject to the current known funding available from Government. 6.15 As set out above, the 2026/27 Provisional Revenue Budget is based on an increase in Council Tax of 7.5%. Should the final level of Council Tax vary, then this would either allow the Council to reject more cuts or require it to identify more cuts. For illustrative purposes, Table 6 sets out the implications of a range of Council Tax levels. Page 21 of 246
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Table 6: Implications of Changes to Council Tax Levels for 2026/27 5% 6% 7.5% 8% 9% 9.5% -£2.917m -£1.750m - +£0.583m +£1.750m +£2.333m 6.16 The 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets have been prepared based upon the information currently available, both in terms of financial resources and anticipated service delivery pressures. The analysis reflects the judgement of Council officers, a focus on Council priorities and financial principles, however, there is a significant risk that these assumptions may require to be revised as part of the ongoing monitoring of Council expenditure and income. 6.17 Finally, the Council is recognised by external auditors for its prudent approach to financial management. Given the level of uncertainty over the short to medium term in relation to additional expenditure, reduced income, the previously approved use of Reserves, and the unknown impact of the cost of living on local communities and the local economy, Council is advised to adopt a cautious and prudent approach towards the application of Reserves. Council has already agreed the principle of not funding recurring activity from general fund Reserves. 6.18 ACTION: The Council is asked to approve the 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets as set out in Appendix B – RECOMMENDATION 2.1. 6.19 The Council is also advised that there may be delays implementing some additional expenditure proposals, to allow lead in arrangements to be established. This may result in some activity slipping into future financial years. Any additional projects introduced through the Revenue Budget Motion/ Amendments, must reflect the Council’s priorities and approved financial principles, including a focus on need rather than responding to demand and be based on evidence and data. Delivery of new proposals may also require a commensurate increase in staffing capacity which may delay implementation as appropriately skilled officers are recruited. Council Tax Collection Rate 6.20 In February 2025, the Council agreed a Council Tax collection rate of 98.25%. This target, whilst remaining challenging, was supported by the Council’s collection performance over recent years and represents a realistic budgeted collection over time. 6.21 Elected members receive regular updates on Council Tax collection through reporting to the Finance and Resources Committee. 6.22 Despite the challenges facing households, Council Tax collection is holding up. It is therefore proposed that the collection rate of 98.25% is maintained for 2026/27, 2027/28 and 2028/29. It should, however, also be noted that there Page 22 of 246
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remains a risk to collection levels due to the economic environment, changes in legislation in relation to debt recovery and welfare reform. The cost-of-living challenges and its impact on household incomes may also continue to have a significant impact. 6.23 It usually takes on average around six years to reach or exceed a collection level of 98.25%. The Council remains committed to sustaining and improving performance in respect of all its income recovery activities. 6.24 ACTION: The Council is asked to agree a Council Tax collection rate of 98.25% in 2026/27, 2027/28 and 2028/29 – RECOMMENDATION 2.2. Council Tax Base 6.25 The number of chargeable band D equivalent dwellings for Council Tax purposes, the Council Tax base (after adjusting for assumed non-collection of 1.75%), is estimated to be as follows: Table 7: Council Tax – Number of Band D Equivalent Properties 2026/27 75,910 2027/28 76,600 2028/29 77,456 6.26 The Council’s tax base is regularly reviewed, based upon an analysis of recent trends, and adjusted for anticipated growth in the number of dwellings as well as increases in the number of discounts and exempt dwellings. 6.27 ACTION: The Council is asked to approve the Council Tax bases set out in Table 7 – RECOMMENDATION 2.3. Council Tax Rates 6.28 Consistent with the decision of Council on 10 December 2025, the 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets have been constructed on the basis of Council Tax increases of 7.5%, 3.75% and 3.25% respectively. 6.29 For illustrative purposes, Table8 sets out the impact of the proposed increases on a monthly, weekly and annual basis for a Band D Council Tax payer. Table 8: Impact of Council Tax Rises Weekly Increase Monthly Increase Annual Increase 2026/27 £2.22 £9.61 £115.28 2027/28 £1.19 £5.16 £61.96 2028/29 £1.07 £4.64 £55.71 6.30 Any proposal to deviate from this position will have either positive or negative implications on the Council’s financial position depending on the final decision. Page 23 of 246
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6.31 ACTION: The Council is asked to approve Council Tax levels as follows – RECOMMENDATION 2.4. 2026/27 – £1,652.32 (final) 2027/28 – £1,714.28 (indicative) 2028/29 – £1,769.99 (indicative) 6.32 The 2027/28 and 2028/29 indicative Council Tax levels will be confirmed when setting the final Revenue Budgets in February/March 2027 and 2028 respectively. 6.33 Again, consistent with the previous Council decision on 4 December 2024, 1.25% of future Council Tax income per year will be ringfenced and applied to supporting the Capital Budget to ensure delivery of key infrastructure projects and supporting programmes such as roads, bridges and IT investment. 6.34 In the event that future Council Tax increases are restricted or prohibited, a corresponding amount from the Revenue Budget would be applied to Loan Charges in order to ensure the sustainability of the Capital Budget in the medium and longer term. Fees and Charges 6.35 The proposals set out in Appendix C include the financial implications of increases to existing levels of charges in 2026/27. Full details of recommended charges for 2026/27 are set out in Appendix D. 6.36 The annual review of charges considers several factors including an assessment of previous year’s income levels, trends in user demand, inflationary pressures, savings targets, alternative charging structures and the potential impact on vulnerable groups. 6.37 All fees and charges should be set in line with the approved individual charging policy and fall into one of the following categories set out in Table 9 below. Page 24 of 246
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Table 9: Charging Categories Charging Strategy Objective Commercial Charges The Council aims to cover the cost of providing the service and make a surplus. Full Cost Recovery The Council aims to cover the cost of providing the service from those who use it. Subsidised The Council wishes users of the service to contribute to the costs of provision. This might meet a service objective or allow competition with other providers. Free The Council chooses to make the service available at no charge to meet a service objective. Statutory Charges are determined in line with legal requirements. Perth and Kinross Integration Joint Board 6.38 The Public Bodies (Joint Working) (Scotland) Act 2014 introduced joint working with NHS (Tayside) in the form of an Integrated Joint Board (IJB) for the strategic planning of community health and social care across Perth and Kinross. 6.39 The Perth and Kinross IJB has an approved Strategic Plan for 2024-2027 and a series of Strategic Delivery Plans to deliver on its objectives for vulnerable adults who rely upon community health and social care for daily living. The IJB has issued directions to the Council to deliver social work and social care services for adults which are in line with integration principles for community health and social care, and, to support transformation in key priority areas such as older people services including care at home; expansion of support and independent living for people with a learning disability service and securing better outcomes in community mental health and wellbeing. 6.40 The IJB approved a financial strategy for 2024-2027 which includes a drive for greater efficiency and transformation to build best practice in health and social care provision and ensuring an integrated, whole system approach to meeting needs and improving outcomes. The HSCP, supported by the Council’s Executive Leadership Team continues to implement transformational approaches aimed at building on best practice in health and social care provision. 6.41 The Local Government Finance Circular confirmed that funding would be provided to increase the Living Wage for adult social care workers in commissioned services, and to increase the rate of Free Personal and Nursing Care. Page 25 of 246
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Correspondence was subsequently received on 12 February 2025 that confirmed additional funding to “meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare”. 6.42 The 2026/27 Provisional Revenue Budget assumes the Council will pass on its full share of the funding included in the local government funding settlement from the Scottish Government. 6.43 The IJB has requisitioned an uplift of £10.046 million from 2026/27 and a total Recurring Budget Required £121.956 million to address pressures arising from the increasing needs of the population, which is included in the Council 2026/27 Provisional Revenue Budget. This will support an adjusted financial scenario planning nuanced to demand pressures in different service areas/care groups. There is a risk that these assumptions are underestimated. 6.44 The Council has made provision for £120.956 million in the 2026/27 Revenue Budget with a further £1 million earmarked in Reserves. 6.45 At this stage work remains underway on the IJB Budget for 2027/28 and 2028/29. 6.46 The IJB is scheduled to meet on 18 March 2026 to consider its budget for 2026/27. This budget will consider the funding received from each Partner Body alongside the pressures which have been identified for 2026/27. The IJB will require to make decisions in relation to savings to deliver a balanced budget for 2026/27 in line with those presented in the attached summaries. Until both NHS Tayside and the Council confirm their 2026/27 Revenue Budget, there is a risk to the delivery of the IJB Strategic Plan. 6.47 ACTION: The Council is requested to approve the contribution of £120.956 million to Perth and Kinross Health and Social Care Partnership in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in Reserves – RECOMMENDATION 2.5. Scottish Water Charges 6.48 The Council has received notification from Scottish Water that domestic water supply and wastewater collection charges for 2026/27 will increase by 8.67%. This results in a band D equivalent charge for water and waste from Scottish Water of £652.32, an increase of £51.93 (£600.39 in 2025/26). 6.49 Scottish Water charges for water and wastewater continue to be charged using the Council Tax multiplier that was in place prior to 1 April 2017. 7. Reserves Strategy 7.1 In accordance with the existing statutory and regulatory framework, the Chief Finance Officer, as Responsible Financial Officer (or “Proper Officer”), is responsible for advising the Council on the level of Reserves it should hold. Page 26 of 246
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7.2 In determining Medium Term Financial Plans and preparing budgets, the Council needs to consider the establishment and maintenance of Reserves in accordance with its statutory powers. Reserves can be held for three main purposes: Working balances to help cushion the impact of uneven cash flows and avoid unnecessary temporary borrowing – this forms part of General Reserves. A contingency to cushion the impact of unexpected events or emergencies – this also forms part of General Reserves. A means of building up funds often referred to as Earmarked Reserves, to meet known or predicted liabilities. 7.3 LAAP Bulletin 99 also provided guidance on the further categories of Earmarked Reserve that the Council is permitted to hold including insurance, unspent grants and school balances. 7.4 The audited 2024/25 Annual Accounts included £68.284 million of General Fund Reserves. More details on the levels of cash backed Reserves are set out in Appendix E. When the earmarked Reserves of £49.569 million (see Appendix G) were removed, there was an uncommitted balance of £18.715 million which equates to 4% at 31 March 2025. Proposals to Earmark Reserves 7.5 Revenue Budget 2025/26 - Update No 3, which was considered by the Finance and Resources Committee on 4 February 2026 (Report No. 25/24 refers), included the projected outturn for the Council’s 2025/26 General Fund Revenue Budget. These projections have been further refined to recognise several adjustments which are required in closing the Council’s 2025/26 Annual Accounts and represent material changes to the projected outturn. 7.6 The impact of these projections on the level of balances is summarised in Appendix F, which indicates a projected General Fund (excluding HRA) balance of £55.431 million at 31 March 2026. Of this projected balance, £38.361 million is earmarked for the specific purposes as set out in Appendix G with a projected uncommitted balance of £17.070 million. 7.7 As is the case in previous years, there remain some areas of uncertainty in relation to the projected level of balances at 31 March 2026 including the final impact of weather-related events or additional grant income. 7.8 Based on the Council’s existing financial and policy commitments and the work undertaken in preparing the Provisional Revenue Budgets, it is proposed that the amounts included in Appendix G be earmarked against the projected General Fund balance. Page 27 of 246
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7.9 The balances of £38.361 million identified in Appendix G above and described in more detail in Appendix H will be monitored as part of the revenue monitoring process. Any proposals to make use of the balances will be subject to approval by either the Finance and Resources Committee or Council. 7.10 ACTION: The Council is asked to maintain a prudent approach to the application of Reserves and earmark the General Fund Balances of £38.361 million identified in Appendix G – RECOMMENDATION 2.6. Proposed Approach to Managing Unearmarked General Fund Reserves 7.11 To assess the adequacy of unearmarked General Fund Reserves, it is necessary to take account of the strategic, operational and financial risks facing the Council, which are set out in Section 8 of this report. 7.12 In addition, Councils are expected to retain the equivalent of 0.2% of their annual Net Revenue Budget to deal with unforeseen emergencies (£902,502 in 2025/26 for Perth and Kinross Council) before being eligible for support through the Bellwin Scheme. 7.13 Taking account of all the risks and historical experience in Perth and Kinross since 1996, it is recommended that the targeted level of uncommitted non-HRA General Fund Reserves continues to be in the range of 2% to 4% of the Council’s Net Revenue Budget in the medium term. 7.14 Based on the Net Provisional Revenue Budget for 2026/27 of £527.619 million as detailed in Appendix B, this would mean a level of uncommitted Reserves of between approximately £10.552million and £21.104 million for 2026/27. 7.15 The Council has targeted a level of uncommitted Reserves between 2% and 4% range for several years. Whilst this range is still considered to be appropriate, it should be noted that the level of risk involved in managing the Council’s Revenue Budget is significant. There is currently no confirmation of the Council’s Scottish Government funding beyond 2026/27, and it is anticipated that Council services will continue to operate in a challenging financial environment in future years. 7.16 Based on the level of Earmarked Reserves of £38.361 million as set out in Appendix G, the level of unearmarked Reserves is £17.070 million which equates to 3.24%. 7.17 ACTION: The Council is asked to approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2026/27 Net Revenue Budget which equates to £10.552 million to £21.104 million – RECOMMENDATION 2.7. 7.18 In the event that any use of General Fund Reserves is made in determining the 2026/27, 2027/28 and/or 2028/29 Revenue Budgets, this should only be done on the basis of a sustainable strategy, which ensures that future years’ Revenue Budgets are not dependent upon the continuing use of Reserves. Page 28 of 246
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7.19 Appendix I to the report shows the contributions to and from Reserves recommended in setting the Provisional Revenue Budget for 2026/27 and anticipated in 2027/28 and 2028/29. 8. Risk Assessment 8.1 Determining the Revenue Budget and Reserves Strategy requires consideration of the strategic, operational, financial and non-financial risks potentially facing the Council. 8.2 The General Fund Reserves Strategy is integral to supporting the Council’s approach to the management of financial risk. Both the uncertainty of future events and resource constraints make it impractical to mitigate against all potential risks. In developing its medium-term financial plan, the Council must also be aware of the sustainability of its expenditure proposals. Significant risks, which are of relevance are outlined below. Financial Risks Uncertainty in National and Local Government Funding 8.3 There remains significant uncertainty over future funding levels from the Scottish Government. The Medium-Term Financial Plan highlights ongoing volatility in the fiscal environment, which affects the Council’s capacity to plan with confidence over multiple years. A commitment to providing multi year settlements from the Scottish Government would assist with financial planning. Constraints on national budgets, distribution methodology, and emerging policy commitments continue to represent a major risk to financial planning. Inflationary and Economic Pressures 8.4 High inflation and wider economic pressures continue to drive up the cost of delivering services, including construction, contracts, utilities, and supplies. Current economic conditions, particularly in the construction sector, are weakening the reliability of cost assumptions underpinning both revenue and capital budgets. Global uncertainty adds further levels of risk in this area. 8.5 Income streams, such as planning fees, council tax, rents, and commercial returns, also remain sensitive to wider economic conditions. Pay Awards and Workforce Costs 8.6 Future pay awards remain a substantial financial risk. Budget assumptions include pay increases of around 3% annually, however recent agreements have exceeded the budgeted provision. Without additional funding to offset these pressures, this represents a material risk to the Council’s financial position. Page 29 of 246
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Delivery of Approved Savings 8.7 There is a risk that due to capacity constraints, workforce shortages, and rising demand in statutory service areas, there are delays and challenges in delivering approved savings. Where savings rely on transformation, service redesign, or partnership working, timelines and deliverability may slip, affecting in year and future year budget positions. Social Care Pressures 8.8 The Health and Social Care Partnership continue to experience rising levels of need and structural funding challenges. Coupled with the demographic projections that show significant levels of growth in the number of older people, this places significant pressures on resources. Reserves and Financial Resilience 8.9 The Council’s ability to manage financial shocks depends on the adequacy of its level of both earmarked and unearmarked reserves. Within the Reserves Strategy, £1 million has been earmarked to provide additional capacity to support social care activity should projections exceed the mid-range scenario that has been developed. Non-Financial Risks Demographic Change and Rising Service Demand 8.10 Population ageing continues to drive increased demand in social care, health, and community-based services. Shifts in need intensity, particularly for older people and vulnerable adults, pose significant service and financial challenges. Changes in population distribution also affect school rolls, transport demand, and infrastructure planning-based services. Workforce Availability and Recruitment Challenges 8.11 The ability to recruit and retain staff with the right skills is a growing risk, particularly in social care, technical roles, digital services, and specialist areas. Workforce shortages can affect service performance, reduce organisational capacity, and impede the delivery of transformation programmes and savings. 8.12 We are reviewing options for our lowest paid workers to maintain pay differentials and establish an entry-level rate that differs from the current grading structure. Our plan is to explore these options and work with the unions to address pressures from the Real Living Wage (RLW) and implement any changes once this year's RLW announcement is made, which is expected in October 2026, with any proposed changes effective from 1 November 2026. Page 30 of 246
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Staff Resilience 8.13 The Council’s most recent Employee Engagement Survey indicates a significant reduction in the proportion of staff who believe that their wellbeing is a priority for the organisation, with a 10.5% reduction compared to the 2024 survey. While full survey analysis is still underway, early insights from open text comments highlight that workload pressures and staffing levels are the primary factors influencing this decline. 8.14 Feedback suggests that many employees are providing considerable discretionary effort to mitigate the impact of staffing reductions, support service delivery, and manage slippage against targets. Although the Council does not yet have a quantified measure of the extent to which this discretionary effort is sustaining performance, work is being planned to assess this. Early indications are that such reliance is contributing to the maintenance of some service areas, but that this position is unlikely to be sustainable in the long term. 8.15 Reduced perceptions of wellbeing, alongside employee commitment to maintaining public services in challenging circumstances, present a risk to the organisation. These factors may affect workforce resilience, recruitment and retention, service quality, and the Council’s ability to deliver its transformation ambitions at pace. As part of ongoing workforce planning and risk mitigation, this area will remain under close review. Climate Change and Severe Weather Events 8.16 Climate change increases the frequency and severity of extreme weather events, placing pressure on roads, flood prevention, and emergency response services. These events can cause unplanned expenditure and disrupt service delivery. Transformation and Change Delivery Risks 8.17 The Council’s transformation programme is essential for long-term financial sustainability. However, transformational change carries inherent risks, including dependency on partner organisations, consultation requirements, service redesign complexities, and the need for robust change management. Slippage or redesign failures could impact both budget savings and service outcomes. Partnership and Third Sector Dependencies 8.18 External partners and voluntary sector organisations play a critical role in delivering community services. Reductions in grant funding or changes in commissioning may impact service continuity. Dependencies on third sector providers also carry risks if organisations face financial fragility. Page 31 of 246
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Legislative and Policy Changes 8.19 New statutory duties, changes to national policy (including education, health and social care reform, and environmental regulations), and potential alterations to local taxation frameworks could increase demand, create additional responsibilities, or reduce flexibility in local decision-making. Technology, Cybersecurity, and Digital Reliance 8.20 Increasing reliance on technology to deliver services introduces risks relating to cyber-security, system failure, and data protection compliance. A significant cyber incident could disrupt operations and require substantial investment in system restoration and security enhancement. General Risk 8.21 Officers have deliberately minimised the level of expenditure pressures that were introduced into the revenue budget. Should there be increases in levels of demand (need) across the range of Council functions, this may have a direct impact on service delivery and the ability to work within the financial plan set out within this report. 8.22 The Council faces a complex risk environment characterised by increasing demand pressures, financial uncertainty, escalating workforce challenges, and external volatility. Effective mitigation will require: Robust medium term financial planning and regular review of assumptions Continued focus on transformation to deliver sustainable service models Strengthening of reserves and risk based decision making based Close monitoring of economic, policy, and demographic trends Strong partnership working across public, private, and third sector stakeholders 8.23 Finally in relation to risk, a lack of organisational willingness to respond to the challenges we face, to consider data and evidence, consider the requirement to review all services, statutory, non statutory, universal or targeted will impact on our ability to continue to deliver a balanced budget and the Council’s stated corporate priorities. 9. Conclusions 9.1 The Strategic Planning and Revenue Budget Report sets out a clear and evidence based approach to how Perth and Kinross Council will navigate a period of sustained demographic, financial and operational pressure while maintaining a strong focus on its vision: a Perth and Kinross where everyone can live life well, free from poverty and inequality. 9.2 The three year Provisional Revenue Budgets for 2026/27 to 2028/29 are framed within this ambition. Page 32 of 246
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They balance the requirement for financial sustainability with the need to protect and invest in services that support individuals, families and communities experiencing the greatest need. They balance the requirement for financial sustainability with the need to protect and invest in services that support individuals, families and communities experiencing the greatest need. 9.3 Despite a cash increase in the Scottish Government’s funding package for 2026/27, much of this is directed toward nationally determined commitments. 9.4 Significant cost pressures, rising demand in social care and education, workforce constraints, inflationary impacts, and increasing statutory obligations continue to shape complex choices for the Council. 9.5 The Council’s strong track record of prudent financial management, as recognised by external audit, underpins the proposed approach. The Reserves Strategy ensures appropriate levels of both earmarked and uncommitted balances, supporting resilience against future uncertainty while avoiding reliance on reserves to fund recurring expenditure. 9.6 At the same time, the Transformation and Improvement Programme continues to deliver real benefits - modernising services, driving prevention and early intervention, strengthening partnership working, and maintaining a disciplined approach to prioritisation. 9.7 Looking ahead, the financial outlook beyond 2026/27 remains challenging, with a projected funding gap emerging in 2027/28 and 2028/29. Addressing this gap will require early and meaningful engagement with elected members, communities and partners to reshape services, focus resources on what matters most, and continue the pace of transformation across the organisation. 9.8 Overall, this report demonstrates that while the scale of challenge should not be underestimated, Perth and Kinross Council remain committed to: delivering on its Corporate Plan priorities supporting those with the greatest need protecting frontline services where possible investing in innovation, prevention and long-term sustainability working collaboratively with partners to improve outcomes for local people 9.9 Through strong governance, clear strategic focus and disciplined financial stewardship, the Council can continue to meet the needs of its communities and uphold its commitment to working together towards a Perth and Kinross where everyone can live life well, free from poverty and inequality. 10. Impact Value Assessment Impact and Value Assessment Page 33 of 246
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11. Appendices A. Budget Survey Results - Summary Report B. 2026/27, 2027/28 and 2028/29 Provisional Revenue Budgets C. Executive Summaries D. 2026/27 Fees and Charges E. Summary Cash Backed Reserves – 2024/25 Actual and 2025/26 Projected F. Projected General Fund Balance at 31 March 2026 G. Earmarked Reserves at 31 March 2026 H. Summary of Earmarked Reserves at 31 March 2026 I. Summary of Projected Use of General Fund Balances 2026/27, 2027/28 and 2028/29 Page 34 of 246
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Budget Feedback Survey 2026/2027 Summary results report A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Introduction This report provides a full overview of the public budget survey undertaken to inform the budget process for 2026/2027. This information was gathered via an online survey (offline versions also available for completion on request) which was promoted via social media, the Council’s website and email newsletters, and via local media. The survey opened on 5 December 2025 and closed at midnight on Friday 16 January 2026. New questions were introduced which have not been used in previous budget surveys (undertaken in 2023/24 and 2022/23) which means that the results cannot be fully compared to these previous surveys. However, where questions are the same/broadly similar, comparisons against the most recent survey have been included. The purpose of the survey is to gather feedback from residents on what is most important to them and their community so that this can be considered as officers prepare budget proposals, and as elected members make decisions in agreeing the final 2026/2027 budget, and provisional budgets for 2027/2028 and 2028/2029 at the budget meeting in March 2026. The budget feedback survey represents the most thorough set of questions asked of residents about their priorities for investment and service reductions. However, it is important to also consider these responses alongside feedback gathered from ongoing community engagement. This includes customer feedback, enquiries via elected members, and other interactions that occur throughout the year. The survey report uses percentages of respondents rather than numbers of respondents in most cases to ensure results are considered within that context, however, these percentages have been rounded to one or two decimal places which means totals will not always add up to 100%. Context It is important to note that this survey went live on 5 December 2025 before the Council decision on 10 December to change the provisional Council Tax rise for 2026/2027 from 9.5% to 7.5% for planning purposes. Changing the text of the Council Tax survey question would have split the survey results (effectively creating two versions of the survey), so the three options on the Council Tax question (to maintain the 9.5% proposed increased; lower the Appendix A 3 Page 35 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL increase and cut services; bringing in a higher increase and invest in services) were not changed. Instead, a note was added to the live survey to explain the situation: Update: At the Council meeting on 10 December 2025, it was agreed to lower the Council Tax increases for planning purposes to 7.5% for 2026/27 and 3.75% for 2027/28. As the budget survey is already live, the figures in the Council Tax question remain unchanged to avoid disconnecting previous responses from future ones. The survey options still allow for a lower increase and for identifying savings priorities, so the questions remain valid. Budget survey responses Profile of respondents In total there were 946 responses received. This compares favourably with the 761 responses received to the last budget survey run for the 2024/2025 budget year, and to the joint budget and Corporate Plan consultation activity for the 2023/24 budget, which generated 1,092 responses through a combination of online and in-person opportunities. As with any opt-in exercise of this type, responses to this survey cannot be considered fully representative of all residents of Perth and Kinross, but are indicative of resident opinions. By their nature the views represented will be influenced by the demography of those who choose to participate. The majority of responses (74.95%) came from residents who are neither current employees of Perth and Kinross nor have they been employees in the previous three years. This is consistent with the responses received to the previous two surveys. Of the remaining respondents who identified as either current employees (19.2%) or recent ex-employees (3%) the vast majority (90%) of these are currently residents of Perth and Kinross so will be likely be offering their perspectives as both employees and Council Tax payers. Broadly responses between employees and the general population are consistent, with the only notable difference being in response to the Council Tax question (as demonstrated in that section of this report). Neither open-text responses nor priorities questions when filtered for employee/ex-employee status show any meaningful difference from those of other respondents and therefore the report does not separate out these groups for those other questions. Where respondents are from Responses for the previous two budget surveys carried out are included in brackets for comparison, with the years given relating to the budget year the survey informed. • 97.15% live in Perth and Kinross (96.19% in 2024/2025; 95% in 2023/2024) Page 36 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality • 19.24% work/study in Perth and Kinross (24% in 2024/2025; 31% in 2023/2024) All areas of Perth and Kinross are included within the response, but interestingly while the previous two budget surveys consistently saw Perth City South and Perth City Centre return the most responses, Perth City North has shown a stronger response than previously, although there has been no targeted promotion in that area by the Council, so the reasons for that increase are not clear. Across most questions there is very little variation by ward, with service priorities tending to cluster in a very similar order regardless of individual ward. Where there are notable differences, for example in response to the Council Tax question, these are highlighted within the relevant summary of responses to each question. 21 23 34 51 64 71 77 79 79 85 97 107 0 20 40 60 80 100 120 Outwith Perth and Kinross Carse of Gowrie Highland Kinross-shire Strathallan Almond and Earn Blairgowrie and the Glens Perth City Centre Strathtay Strathearn Perth City South Perth City North Responses by ward Number of responses Page 37 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Age profile of respondents The profile of respondents is broadly similar to previous years, although there is a notable increase in responses from the 60-74 age group, and a similar reduction in responses from the 35-49 age group. More information than is available in the anonymised survey would be required to understand the reasons for this and draw any conclusion, however, it is worth bearing in mind when considering other changes in responses to other questions. Analysis of responses to the survey by age group indicates that there are no meaningful age- based differences in how people answer any of the questions in the survey. While residents aged 35-74 are more represented in the respondents when looked at proportionately all age groups demonstrate broadly similar ordering priorities, views on Council Tax increase and themes within open text comments. Responses by question What do you think the Council’s approach should be when setting Council Tax for 2026/2027? Responses available: 1.59% 9.41% 27.91% 23.47% 30.55% 4.33% 2.75% 2.10% 10.38% 32.33% 27.07% 23.13% 3.15% 1.71% 1.37% 9.07% 32.97% 25.82% 24.82% 4.03% 1.92% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 16-24 25-34 35-49 50-59 60-74 75+ Prefer not to say Respondents by age group 2023/2024 2024/2025 2026/2027 Page 38 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality • A 9.5% increase (as agreed in provisional budget for 2026/2027 set in February 2025) • A lower Council Tax increase, with a reduction in some services • A higher Council Tax increase, to fund increased investment in services The responses to this question cannot be compared to previous years where the Council Tax options were offered as three percentage increases. The different approach taken for this survey was intended to follow the Council Tax Strategy agreed by Council in 2024 and confirmed in the provisional budgets set in February 2025, although as noted previously this was before a Council Tax increase of 7.5% was agreed for planning purposes at the December 2025 Council meeting. Overall, 52.96% of respondents opted for a lower than 9.5% increase in Council Tax with consequential reductions in services, 39.0% chose to maintain the 9.5% increase indicated in the provisional 2026/2027 budget, and 8.03% said that they would prefer a higher Council Tax increase with related investment in services. Impact of Ward on proposed Council Tax increase response Across most questions there is very little variation by Council Ward. The notable exception is around the Council Tax approach where there are clear variations in how respondents view the options. In line with the overall results most Wards show a majority preference for a lower Council Tax increase. However, Highland Ward stands out with the highest proportion of support amongst respondents for maintaining the 9.5% increase, with 50% of respondents selecting this option – significantly higher than any other Ward. While this isn’t a majority, when the 5.9% of respondents in Highland Ward favouring a higher than 9.5% increase in Council Tax is included this means that Highland Ward shows the strongest support for a 9.5% or higher increase (55.88% of respondents). It is one of only three Wards to do so – with Perth City South and Strathmore also showing majority support for a 9.5% or higher increase at 52.58% and 54.11% respectively. Analysis of the open text comments by respondents do not indicate any particular trends or reasons for this variation. 39.01% 52.96% 8.03% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 9.5% increase Lower increase with reductions Higher increase with investment Approach to Council Tax Page 39 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality At the other end of the spectrum, Perth City Centre has the lowest support for the 9.5% option, however, respondents from this Ward have the highest support for the option of a higher than 9.5% Council Tax increase, at 16% of respondents. Meanwhile Perth City North shows one of the strongest preferences for reducing the increase at 57.94%, however, a 41.12% support the 9.5% increase which is higher than the overall Perth and Kinross figure. Beyond these stand outs the rural village settlements of Carse of Gowrie, Almond and Earn, Strathtay, and Strathallan show a strong preference for a lower Council Tax increase, with very low support for a higher one. Larger rural towns represented in the Kinross-shire, Blairgowrie and Glens, and Strathearn Wards also show a strong preference for the lower-increase option and limited support for higher increases. 35.21% 32.47% 26.09% 50% 35.29% 22.78% 41.12% 41.24% 40.62% 41.18% 45.21% 43.04% 54.93% 58.44% 69.57% 44.12% 60.78% 60.76% 47.94% 47.42% 53.12% 52.94% 45.89% 50.63% 9.86% 9.09% 4.35% 5.88% 3.92% 16.46% 0.93% 11.34% 6.25% 5.88% 8.90% 6.33% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 70.00% 80.00% Almond and Earn Blairgowrie and Glens Carse of Gowrie Highland Kinross-shire Perth City Centre Perth City North Perth City South Strathallan Strathearn Strathmore Strathtay Approach to Council Tax by Ward Higher increase with investment Lower increase with reductions 9.5% increase Page 40 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Impact of employment status on proposed Council Tax increase response The Council Tax question is the only one where there is a notable difference in the responses between employees (or ex-employees) and the general population. Responses from employees are more supportive of a 9.5% Council Tax increase, more supportive of a higher increase beyond that, and less supportive of reducing Council Tax with resulting reductions in services. However, as noted previously 90% of employees and ex-employees responding are current residents of Perth and Kinross and in other areas of the survey, such as ordering or priorities, their responses are consistent with the general population. The differentiation on the Council Tax question therefore may be as a result of employees understanding the service pressures and consequences of reductions more deeply as a result of their jobs. Impact of change in proposed Council Tax increase on responses Around 50% of the responses were submitted before the December Council meeting which changed the Council Tax increase for planning purposes from 9.5% to 7.5% (468 responses received 5-10 December inclusive, 478 received 11 December-16 January). For interest the share of responses were compared between the two periods. There was a small shift in favour of the 9.5% increase in the responses received after the 10 December Council meeting compared to the responses submitted before this date (37.61% 5-10 13.19% 35.16% 51.65% 3.33% 53.33% 43.33% 8% 60% 32% 8.03% 52.96% 39.01% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 70.00% Higher increase with investment Lower increase with reductions 9.5% increase Approach to Council Tax (by PKC employment status) All Prefer not to say Ex-PKC employees Current PKC employees Page 41 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality December, 40.17% 11 December-16 January), however, the overall preference remained strongly in favour of a lower increase. Analysis of the open text comments and priorities showed no notable difference in trends or themes between responses submitted on or before 10 December and those submitted after that date. Only two comments explicitly mentioned the change in increase for planning purposes (both of which expressed disappointment in the reduction from 9.5% to 7.5%), but there is no indication within any of the other open text comments received that this change had any impact on their views of a 2026/2027 Council Tax increase. Please tell us which services you think we should be investing more in. From the list below choose five service areas where you think more investment should be made using a higher rate of Council Tax increase. This question was only shown to respondents who had chosen a higher rate of Council Tax as their answer to the previous question, as that was the answer linked to an increase in investment. This approach was taken as previous surveys, where all respondents were presented with a series of lists of services and asked to prioritise them for investment, reductions, or maintaining at current levels, were considered by too long and confusing by some respondents. A total of 76 respondents were shown this question and asked to rank their choices in order of priority for more investment as a result of a higher rate of Council Tax. Ranking is based on the proportion of priority 1, 2, 3, 4 and 5 each answer received. 37.61% 7.90% 54.49% 40.17% 8.16% 51.46% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 9.5% increase Higher Lower Comparison of responses before and after 10 December Council meeting 5-10 Dec 11 Dec-16 Jan Page 42 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality While this question is not directly comparable to previous years, it may be of interest to know that for the most similar question in the 2024/2025 budget survey the top five areas for more investment were: road maintenance and road safety; social care; flooding; children’s and family support services; public transport. Education was not included as an option for either service investment or reduction in the 2024/2025 budget survey due to national decisions around factors such as teacher numbers. Themes from comments on why respondents selected the service areas they did for investment Respondents answering this question were given the opportunity to provide further comments on why they had selected the service areas/ordered them in the way they did. Not all choose to do so. AI software in the form of Microsoft Copilot was used to help identify key themes from the comments made in this section, the original analysis by Copilot was subject to human review for accuracy. Any errors in the summary below are the responsibility of the report author. 0 0.02 0.04 0.06 0.08 0.1 0.12 0.14 0.16 0.18 0.2 Council-run events How you access the Council Bereavement services Welfare rights advice Household bin collections Adult learning Flood mitigation Cultural activities Increase number of Council staff Environmental health Winter maintenance Repair and maintenance of Council buildings (exc.… Homeless support Street cleaning Support for voluntary organisations and community… Parks and greenspace maintenance Support for local businesses Sporting activity Public transport Road maintenance and road safety Libraries and museums Children's and family support services Social care Education Ranking in order of priority for more investment Page 43 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Recurring themes in comments (34 comments total). Many comments referred to multiple priorities and often combined critiques of current service levels with suggestions for improvement. Based on approximate mentions the most frequently cited themes are: • Transport and Roads (16 mentions, ~28%) o Respondents highlighted poor infrastructure and transport provision, calling for: ▪ Expanded rural bus services (e.g., Braco, Muthill, St Fillans, Dunning, Aberfeldy). ▪ Park-and-ride facilities at Bertha Park, Bridge of Earn, and Walnut Grove. ▪ Improved road maintenance and safety, including drainage and litter clearance. • Community and Social Well-Being (16 mentions, ~28%) o Strong emphasis was placed on reducing loneliness and fostering community resilience through volunteering, social interaction, and local engagement initiatives. • Education and Children’s Services (15 mentions, ~26%) o In keeping with education being the top priority identify for respondents to this question, education was consistently identified as a top priority: ▪ Calls for increased school resources, mental health support, and attendance interventions. ▪ Reinstatement of previous levels of budget for instrumental music provision. ▪ Advocacy for early intervention work with families. • Sports, Leisure and Facilities (14 mentions, ~25%) o Respondents sought investment in leisure infrastructure and active lifestyles: ▪ Proposals included a state-of-the-art leisure facility in Kinross and better maintenance of playgrounds and paths. ▪ Support for Live Active and local sports facilities to encourage health and wellbeing. • Social Care and Mental Health (10 mentions, ~17%): o Comments stressed the need for improved social care across all age groups and expanded mental health services, particularly in rural communities. • Libraries and Cultural Services (9 mentions, ~16%) o Libraries were described as essential hubs for learning and social connection o Requests for guaranteed funding and decoupling libraries from museum budgets. o Concerns about cultural budgets being reduced and links made between limitations on public transport and the impact that has on the accessibility and affordability of access to events for people outwith Perth. Page 44 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality • Youth and Elderly Focus (9 mentions, ~16%) o Calls to prioritise services for both young people and the growing elderly population, including home care and activities to keep older residents active. • Environment and Cleanliness (6 mentions, ~11%) o Issues raised included roadside litter, blocked drains, and neglected public spaces, with suggestions for improved street cleaning and maintenance. • Council Efficiency (5 mentions, ~9%) o Several respondents criticised perceived inefficiencies and bureaucracy, urging productivity improvements and better resource management. • Business and Economy (2 mentions, ~4%) o A small number advocated for economic investment to support thriving communities. Please tell us which services you think could be reduced to keep the Council Tax increase lower. From the list below choose five service areas where you think money could be saved. This question was only shown to respondents who had chosen a lower rate of Council Tax as their answer to the previous question, as that was the answer linked to service reductions. As with the previous question this approach was taken due to feedback on the length and complexity of previous budget surveys. A total of 501 respondents were shown this question and asked to rank their choices in order of priority for reductions to fund a lower rate of Council Tax. Ranking is based on the proportion of priority 1, 2, 3, 4 and 5 each answer received. Page 45 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Again this question is not directly comparable to previous years, however for the most similar question in the 2024/2025 budget survey the top five areas for reducing investment were: Council-run events; how you access the Council; adult learning; repair and maintenance of Council buildings; cultural activity. As a reminder education was not included as an option for either service investment or reduction in the 2024/2025 budget survey. It is also worth being aware that the 2024/2025 survey included libraries and museums under the cultural activity category alongside theatres and other cultural events. 0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6 Bereavement services Winter maintenance Household bin collections Road maintenance and road safety Flood mitigation Environmental health Street cleaning Public transport Social care Education Sporting activity Parks and greenspace maintenance Homeless support Children's and families support services Support for local businesses Libaries and museums Support for voluntary organisations and community… How you access Council services Welfare rights advice Repair and maintenance of Council buildings (exc.… Cultural actvities Adult learning Reducing the number of Council staff Council-run events Ranking in order of priority to take savings Ranking Page 46 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Themes from comments on why respondents selected the service areas they did for savings Respondents answering this question were given the opportunity to provide further comments on why they had selected the service areas/ordered them in the way they did. Not all choose to do so. AI software in the form of Microsoft Copilot was used to help identify key themes from the comments made in this section, the original analysis by Copilot was subject to human review for accuracy. Any errors in the summary below are the responsibility of the report author. Recurring themes in comments (195 comments total). Many comments expressed frustration at perceived inefficiencies and discretionary spending, alongside making suggestions for savings. Based on approximate mentions the most frequently cited themes are: • Staffing and Efficiency (29 mentions, ~56%) o The dominant theme was concern over staffing levels and productivity. Respondents repeatedly called for: ▪ Reducing the size of the Council workforce, particularly senior management and back-office roles. ▪ Reviewing high salaries and pensions, with suggestions to align council pensions with private sector norms. ▪ Improving productivity and reducing duplication through digital innovation and automation. • Events and Cultural Spending (15 mentions, ~29%) o Many respondents criticised spending on non-essential cultural activities and events: ▪ Calls to cut Christmas light switch-ons, celebrity appearances, and large- scale events. ▪ Suggestions to make theatres, museums, and concert halls self-funding or supported by sponsorship. • Transport and Travel (14 mentions, ~27%) o Transport subsidies were widely questioned: ▪ Objections to free travel schemes and underperforming public transport. ▪ Suggestions to introduce charges for Park & Ride and stop free weekend travel. • Waste and Street Maintenance (16 mentions, ~31%) o Concerns about inefficiency and unnecessary investment: ▪ Criticism of poor street cleaning and green space maintenance, with many mentioning this as an area for improvement as an example of where focus could be instead of the services where they have proposed reductions. • Adult Learning and Education (14 mentions, ~27%) Page 47 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality o Non-statutory education services were frequently targeted: ▪ Suggestions to reduce adult learning provision, in favour of other organisations providing this, eg college. ▪ Calls for consolidation and cost recovery through fees for non-essential programmes. • Overheads and Property Maintenance (12 mentions, ~23%) o Respondents highlighted property-related costs: ▪ Suggestions to sell or consolidate office space and reduce property maintenance budgets. ▪ Criticism of spending on council buildings rather than surrounding areas, and for historic PFI arrangements. • Council Tax Increase and Cost of Living (15 mentions, ~29%) o Unsurprisingly there is strong opposition to the proposed 9.5% increase amongst the comments from respondents who supported a reduction: ▪ Described as “way above inflation” and “tone deaf” given wage stagnation and rising living costs. • Business and Economic Development (10 mentions, ~19%) o Criticism of business support spending: ▪ Calls to stop grants and subsidies for failing businesses and focus on inward investment. From the options below please choose what you think are the best ways for the Council to generate income There was no comparable question in previous surveys. This question was shown to all respondents regardless of how they had answered previous questions in the survey, although it wasn’t a mandatory question. There was also no limit to the number of options people could select. 31 respondents chose not to choose any of the options. The totals shown are the number of times each option was chosen in total. The percent column represents the percentage of survey respondents who selected this income option. Option Total Percent Sell advertising space in Council buildings, on Council mailings, and on the Council website. 664 70.19% Sell more buildings to commercial companies 475 50.21% Transfer more buildings to community groups to manage 463 48.94% Page 48 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Option Total Percent Introduce a Visitor Levy to provide a new source of income to help fund improved Council services and facilities in areas used by visitors to Perth and Kinross, thereby enhancing the tourist experience and also potentially benefitting local residents* 441 46.62% Charge more for services like bulky waste uplifts, garden waste collection, commercial waste collection 202 21.35% *The Visitor Levy option was included to reflect that there is an ongoing, although paused for changes in national legislation, process to consider whether a Visitor Levy should be introduced for Perth and Kinross. Ranking of the option given here is an indication of how much support there is for a Visitor Levy compared to other income generating options, responses here are not considered a formal part of the dedicated Visitor Levy early engagement consultation which is part of a separate reporting process to Council. Do you have any other ideas on how Perth and Kinross Council could generate income All survey respondents were given the opportunity to provide further income-generation ideas. Not all choose to do so. AI software in the form of Microsoft Copilot was used to help identify key themes from the comments made in this section, the original analysis by Copilot was subject to human review for accuracy. Any errors in the summary below are the responsibility of the report author. 357 comments were made, many of which contained multiple points. Not all of the comments related to income generation as respondents also took the opportunity to refer to areas where savings could be made and places where they considered more investment was necessary. On the basis the key themes have been groups by the type of comment that was being made and then by theme. Not all ideas are feasible, for example where they relate to decisions which are made nationally and are outwith the control of Perth and Kinross Council. However, all suggestions have been shared with each Budget Resource Group so that they could be considered and further information sought from officers where necessary. Income generation ideas: • Commercial Use of Assets (25 mentions, ~22%) o Rent out unused council buildings for offices, co-working spaces, events, and pop-up shops. o Lease land for kiosks, community gardens, or renewable energy projects. Page 49 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality o Sell advertising space on council vehicles. • Renewable Energy Projects (20 mentions, ~18%) o Install solar panels or wind turbines on council buildings and land. o Sell surplus energy back to the grid to create ongoing revenue. • Parking and Transport Charges (15 mentions, ~13%) o Introduce or increase charges for Park & Ride, car parks, and EV charging points. o Develop paid parking zones in high-demand visitor areas. • Events and Tourism Initiatives (10 mentions, ~9%) o Monetise cultural events through ticketing, sponsorship, and premium experiences. o Develop food festivals, heritage tours, and outdoor markets. • Commercial Services and Partnerships (10 mentions, ~9%) o Offer consultancy services, paid training, and specialist environmental or planning advice. o Collaborate with businesses for sponsored amenities and infrastructure projects. • Visitor Levy / Tourist Tax (3 mentions, ~9%) o Support for introducing a visitor levy on hotels, Airbnbs, and increasing charges on second homes. o Support to ring-fence funds for tourism infrastructure and city improvements. Savings suggestions: • Staffing and Management Costs (50 mentions, ~44%) o Reduce senior management roles and cut high salaries and pensions. o Improve productivity and eliminate duplication through digital innovation and automation. • Reduce Discretionary Spending (30 mentions, ~26%) o Stop spending on Christmas lights, celebrity appearances, and cultural events. o Cancel non-essential initiatives. • Property Rationalisation (20 mentions, ~18%) o Sell or consolidate council buildings and reduce maintenance costs. o Close underused facilities and repurpose assets. • Efficiency and Procurement (15 mentions, ~13%) o Improve contract management and procurement processes to avoid waste. o Reduce reliance on consultants and external contractors. General comments and concerns (Approx. 15%) • Opposition to visitor levy from some respondents concerned about tourism impact. • Criticism of perceived inefficiency and lack of transparency in council spending. Page 50 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality • Calls for investment in Perth city centre and youth facilities to attract visitors and businesses. Please rank three of the following as your priority for capital investment by the Council This question was shown to all respondents, who were asked to rank their choices in order of priority for capital investment to support the service area/audience. Ranking is based on the proportion of priority 1, 2, and 3 each answer received. **’To support increasing demand for social care’ was not included as an option in the 2024/2025 budget survey report so there is no comparable data. Beyond this the most notable changes are the reductions in people choosing active travel networks and climate change activity as one of their top three priorities. Perth and Kinross Council should encourage and support local people and communities to deliver certain services. Do you agree/disagree with this? This question was shown to all respondents. Proportionally the results are broadly consistent with the responses to the same question in the 2024/2025 budget survey, only reducing slightly from 74% either strongly agreeing or agreeing with the statement in the 2024/2025 budget survey to 72% in the 2026/2027 budget survey. 0 0.2 0.4 0.6 0.8 1 1.2 1.4 To support climate change targets To improve active travel networks and safety for non- drivers To provide better access to services in rural areas To create opportunities for business To create opportunities for young people To improve or grow our school learning estate To support increasing demand for social care To support growth of the local economy Priorities for capital investment 2024/2025 2026/2027 Page 51 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Perth and Kinross Council should help people to help themselves more so they have less reliance on publicly funded services This question was shown to all respondents. Proportionally the results are broadly in line with the 2024/2025 budget survey with 75% of respondents either strongly agreeing or agreeing with the statement for the 2026/2027 budget survey, compared to 72% in the 2024/2025 survey. 314 368 168 66 27 234 331 137 42 17 0 50 100 150 200 250 300 350 400 Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Delivery of services by communities 2026/2027 2024/2025 0 50 100 150 200 250 300 350 400 Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree Support people to help themselves 2026/2027 2024/2025 Page 52 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality Ideas and suggestions For the first time we used an extra module of our consultation software to create a ‘discussion’ area where residents could contribute their ideas for the budget and comment on/indicate support for the ideas of others. While it wasn’t widely used, partially because residents had already used the open text questions to submit their ideas, the result shows some interesting ideas. As with the income generation open text entries in the main survey not all of those suggested are feasible, however, they have been provided in full to the Budget Resource Groups for consideration. A total of 21 contributors used this option, submitting 27 ideas and adding 89 ratings and 37 comments. A summary of the ideas are listed here based on the weighted score (average rating x number of votes), however, it is worth noting that as well as being highlighted as the two top scoring ideas, retention/investment in libraries appears a further twice in the list of ideas. • Invest more in libraries as social hubs and promote their use. • Retain libraries and introduce a very small charge for extra services provided in the library, such as community group meetings. • Install solar panels in Council-owned car parks particularly in town centres where energy is required. • Council run bus service supplemented by volunteer-run buses to increase provision in rural areas. • Withdraw grant funding offer for 1-5 High Street. • Transfer some of road budget to footways as everyone needs to use the footway at some point in their journey and encourage walking as active travel. • Focus on strategic investment, community partnerships and innovative income generation. • Reduce new active travel construction in favour of improving existing infrastructure to encourage cycling at a lower cost. • Bring Tayside Contracts work in-house and encourage people working for Perth and Kinross Council to live in Perth and Kinross. • Encourage vehicles to change to a clean source of fuel rather than introducing low emission zones. • Electrify the municipal fleet beginning with high pollution zones in Perth and Crieff to improve air quality. • Extend opening hours for local libraries and retain professional librarians. • Retain as many local libraries as possible. • Make it easier to find meeting rooms for hire in Perth (both Council and others) to attract more bookings. • Invest far more in mental health to provide more access to 1-2-1 support. Page 53 of 246
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A Perth and Kinross where everyone can live life well, free from poverty and inequality • Consider introducing a partial charging model for school transport for journeys that fall within the statutory walking distance, ie for a four mile journey, up to three miles of that journey could be charged for a secondary school pupil. • Focus investment in demand reduction and prevention through family support (utilising local hubs); housing sustainment; debt advice via the third sector; employability. • Incorporate a robust requirement for developers to prioritise community welfare as part of planning approvals, ensuring that future maintenance budgets are considered as part of any community benefit. • Maintain local recycling facilities. • Improve consultation by providing details of submissions, why an option was selected, and who to contact for more input or details. • Set up a Social Work access team at Letham4All to allow locals to discuss care concerns locally and use facilities to support people to remain independently in the community. • Integrate AI across council operations to deliver annual efficiencies while enhancing service quality. • Introduce a naming rights sponsorship model for schools in return for a guaranteed income stream to support education budgets and facilities. • Overall, the private rental sector, increasing the cost of private landlord licences significantly if they want to charge over £700 and issue fines for taking too long to fix repairs or having mould problems. • Prioritise funding upgrades of core path between Comrie and Crieff along disused Crieff to Lochearnhead railway. Page 54 of 246
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Appendix B PROVISIONAL REVENUE BUDGET 2026/27 2027/28 2028/29 £000 £000 £000 Education and Learning 182,168 181,795 182,030 Children, Families and Justice 27,332 27,377 27,377 Economy, Development and Planning 13,753 12,765 12,677 Environment and Infrastructure 35,662 35,468 36,638 Housing and Communities 17,183 15,586 15,539 Directorate Core Costs 622 622 622 Finance and Business Support 10,686 10,263 10,177 Legal and Governance 4,618 4,219 4,219 Property Services 63,707 66,051 67,703 Customer and Digital Services 12,542 12,636 12,666 Strategic Planning, People and Performance 6,279 5,766 5,616 Projects and Programmes 148 95 95 Health and Social Care 120,956 123,406 126,406 Sub-Total: Service Budgets 495,656 496,049 501,765 Corporate Budgets Contribution to Valuation Joint Board 1,490 1,490 1,490 Capital Financing Costs 21,163 23,522 25,741 Interest on Revenue Balances (3,408) (3,042) (3,042) Contribution to Capital Fund 2,803 2,437 2,437 Contribution to Insurance fund 2,000 2,000 2,000 Tayside Contracts Surplus (550) (550) (550) Support Service External Income (2,403) (2,403) (2,403) Contribution to Tayside pension fund 1,711 1,711 1,711 Discretionary Relief 1,104 1,104 1,104 Apprenticeship Levy 956 956 956 Council Tax Reduction Scheme 7,400 7,400 7,400 Corporate Savings (Leadership / Procurement) (303) (303) (303) Pay 0 8,000 17,039 AI Target 0 (1,000) (1,000) Sub-Total: Corporate Budgets 31,963 41,322 52,580 Net Expenditure (General Fund) 527,619 537,371 554,345 Financed By: Council Tax (125,428) (131,313) (137,095) Council Tax Second Home / Long Term Empty Properties (3,338) (3,338) (3,338) Council Tax Single Person Discount (300) (300) (300) Total Revenue Funding (390,527) (390,527) (390,527) Capital Grants (1,600) (1,600) (1,600) Balances (1,426) (678) (149) Service concession (5,000) (4,000) (3,000) Provisional Budget 0 5,615 18,336 Gap 0 5,615 18,336 3 Page 55 of 246
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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 3 Page 57 of 246
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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 Page 58 of 246
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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 Page 59 of 246
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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 Page 60 of 246
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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 Page 61 of 246
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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 Page 62 of 246
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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 Page 63 of 246
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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. Page 64 of 246
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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. Page 65 of 246
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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 Page 66 of 246
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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 Page 67 of 246
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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 Page 68 of 246
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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. Page 69 of 246
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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 Page 70 of 246
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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 Page 71 of 246
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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 Page 72 of 246
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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 Page 73 of 246
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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 Page 74 of 246
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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. Page 75 of 246
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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 Page 76 of 246
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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 Page 77 of 246
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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 Page 78 of 246
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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 Page 79 of 246
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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 Page 80 of 246
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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. Page 81 of 246
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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 Page 82 of 246
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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 Page 83 of 246
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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 Page 84 of 246
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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 Page 85 of 246
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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 Page 86 of 246
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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 Page 87 of 246
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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 Page 88 of 246
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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 Page 89 of 246
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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 Page 90 of 246
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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 Page 91 of 246
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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. Page 92 of 246
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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. Page 93 of 246
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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 Page 94 of 246
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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 Page 95 of 246
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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 Page 96 of 246
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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 Page 97 of 246
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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. Page 98 of 246
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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. Page 99 of 246
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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. Page 100 of 246
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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. Page 101 of 246
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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). Page 102 of 246
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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. Page 103 of 246
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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. Page 104 of 246
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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. Page 105 of 246
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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. Page 106 of 246
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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. Page 107 of 246
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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 Page 108 of 246
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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 Page 109 of 246
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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. Page 110 of 246
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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. Page 111 of 246
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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. Page 112 of 246
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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. Page 113 of 246
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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. Page 114 of 246
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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. Page 115 of 246
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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 Page 116 of 246
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2026/27 REVENUE BUDGET Fees and Charges 1. Commercial and Domestic Waste 18. Public Transport 2. North Inch Golf Course 19. Housing Management Services 3. Parks Events 20. School Meals and Breakfast Clubs 4. Miscellaneous 21. Childcare Strategy Services 5. Bereavement Services – Burial 22. School / Community Campus / Astro Pitches Lets 6. Bereavement Services – Cremation 23. Instrumental Music Tuition – Central Groups 7. Fleet 24. Consultancy and Staff Development 8. Smoking 25. Wellbank House Rent 9. Litter 26. Care and Support Services 10. Road Network Commercial Permit 27. Perth and Kinross Licencing Board Fees Under the Licencing (Scotland) Act 2005 11. Trading Standards 28. Amended Fees Under Civic Government (Scotland) Act 1982 12. Environmental Health 29. Democratic Services 13. Dog Fouling 30. Human Resources 14. Parking 31. Road Construction Consent and Vehicular Access 15. Planning and Building Standards 32. Food Safety Charges 16. Street Naming and Numbering 33. Housing Related 17. Electrical Vehicle Charging Appendix D 3 Page 117 of 246
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PERTH AND KINROSS COUNCIL CHARGES EFFECTIVE 1ST APRIL 2026 (UNLESS OTHERWISE STATED) - VAT @ 20% Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 1: COMMERCIAL AND DOMESTIC WASTE CHARGES GENERAL WASTE COLLECTION AND DISPOSAL CHARGES (PER CONTAINER/PER UPLIFT) Bin Size 140 ltr £4.10 £0.00 £4.10 £4.45 £0.00 £4.45 240 ltr £5.45 £0.00 £5.45 £5.95 £0.00 £5.95 330 ltr (Only available to existing customers) £6.75 £0.00 £6.75 £7.35 £0.00 £7.35 360 ltr £7.15 £0.00 £7.15 £7.80 £0.00 £7.80 500 ltr £10.10 £0.00 £10.10 £11.05 £0.00 £11.05 660 ltr £12.35 £0.00 £12.35 £13.50 £0.00 £13.50 770 ltr £13.85 £0.00 £13.85 £15.15 £0.00 £15.15 1000 ltr (Only available to existing customers) £17.00 £0.00 £17.00 £18.60 £0.00 £18.60 1100 ltr £18.40 £0.00 £18.40 £20.10 £0.00 £20.10 1280 ltr £21.00 £0.00 £21.00 £22.80 £0.00 £22.80 RECYCLING SERVICES (PER CONTAINER/PER UPLIFT) Glass: 180 ltr Mixed Glass (Only available to existing customers) £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 240 ltr Mixed Glass £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 Paper and Cardboard 120 ltr (Only available to existing customers) £2.30 £0.00 £2.30 £2.55 £0.00 £2.55 140 ltr £2.30 £0.00 £2.30 £2.55 £0.00 £2.55 240 ltr £2.45 £0.00 £2.45 £2.70 £0.00 £2.70 360 ltr £3.60 £0.00 £3.60 £4.00 £0.00 £4.00 500 ltr £4.00 £0.00 £4.00 £4.40 £0.00 £4.40 660 ltr £4.30 £0.00 £4.30 £4.75 £0.00 £4.75 770 ltr £4.50 £0.00 £4.50 £4.95 £0.00 £4.95 1100 ltr £5.20 £0.00 £5.20 £5.75 £0.00 £5.75 1280 ltr £5.70 £0.00 £5.70 £6.30 £0.00 £6.30 Mixed Plastics and Cans: 140 ltr £2.65 £0.00 £2.65 £2.90 £0.00 £2.90 240 ltr £2.80 £0.00 £2.80 £3.10 £0.00 £3.10 360 ltr £3.15 £0.00 £3.15 £3.55 £0.00 £3.55 660 ltr £5.15 £0.00 £5.15 £5.85 £0.00 £5.85 770 ltr £5.50 £0.00 £5.50 £6.30 £0.00 £6.30 1100 ltr £6.45 £0.00 £6.45 £7.50 £0.00 £7.50 Page 118 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Garden Waste: 240 ltr £4.70 £0.00 £4.70 £4.80 £0.00 £4.80 360 ltr £5.95 £0.00 £5.95 £6.10 £0.00 £6.10 Food Waste: 120 ltr (Only available to existing customers) £4.70 £0.00 £4.70 £5.20 £0.00 £5.20 140 ltr £4.90 £0.00 £4.90 £5.40 £0.00 £5.40 180 ltr (Only available to existing customers) £5.40 £0.00 £5.40 £6.00 £0.00 £6.00 Front End Loader: General Waste £90.00 £0.00 £90.00 £96.80 £0.00 £96.80 Paper and Cardboard Recycling £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 Mixed Plastic and Tins Recycling £32.10 £0.00 £32.10 £32.50 £0.00 £32.50 FEL Excess Weight Charge for General Waste (Per Kg) £0.15 £0.00 £0.15 £0.15 £0.00 £0.15 Bells: Clear Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Brown Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Green Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Mixed Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Waste Transfer Note - Annual Charge £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 (For all commercial uplift customers; covers general waste and recycling waste) MISCELLANEOUS Trade Waste Sacks ( x 50) £108.00 £0.00 £108.00 £116.25 £0.00 £116.25 Trade Waste Sack Delivery Charge £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Trade Waste Labels ( x 50) £108.00 £0.00 £108.00 £116.25 £0.00 £116.25 Green Cardboard Labels ( x 50) £59.00 £0.00 £59.00 £59.00 £0.00 £59.00 MPT Sacks ( x 15) £17.10 £0.00 £17.10 £23.00 £0.00 £23.00 Bulky Uplift (allows for up to 5 bulky items) £35.00 £0.00 £35.00 £35.00 £0.00 £35.00 Special Uplift Service - Quote on Request QUOTE ON REQUEST £0.00 QUOTE ON REQUEST QUOTE ON REQUEST £0.00 QUOTE ON REQUEST Contaminated Wheelie Bin Uplift £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Contaminated Communal Bin Uplift £30.00 £0.00 £30.00 Domestic Garden Waste - Annual Permit/Per Bin (Max. 2 x 240 ltr bins per household) £45.00 £0.00 £45.00 £45.00 £0.00 £45.00 Food Waste Recycling Sacks ( x 15) £1.60 £0.32 £1.92 £1.63 £0.32 £1.95 Compostable Caddy Liners ( x 26) £1.04 £0.21 £1.25 £1.04 £0.21 £1.25 240L Clear Liners ( x 100) £21.00 £4.20 £25.20 £21.00 £4.20 £25.20 Pink Refuse Sack ( x 50) - See Note 2 £4.71 £0.94 £5.65 £5.50 £1.10 £6.60 Development Charges - New Housing Developments: Provision of Bins - x3 Bins (including delivery) £94.00 £0.00 £94.00 £98.00 £0.00 £98.00 Provision of Bins - x4 Bins (including delivery) £114.00 £0.00 £114.00 £119.00 £0.00 £119.00 Provision of Bins - Communal Bin (including delivery) £218.00 £0.00 £218.00 £227.00 £0.00 £227.00 Page 119 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Continental Container Purchase/Delivery/Handling: 140 ltr £21.25 £4.25 £25.50 £21.25 £4.25 £25.50 240 ltr £27.21 £5.44 £32.65 £27.21 £5.44 £32.65 360 ltr £44.50 £8.90 £53.40 £44.50 £8.90 £53.40 360 ltr (lockable) £73.00 £14.60 £87.60 £73.00 £14.60 £87.60 500 ltr £435.00 £87.00 £522.00 £435.00 £87.00 £522.00 660 ltr £396.50 £79.30 £475.80 £396.50 £79.30 £475.80 770 ltr £385.00 £77.00 £462.00 £459.00 £91.80 £550.80 1100 ltr £408.50 £81.70 £490.20 £408.50 £81.70 £490.20 1280 ltr £501.00 £100.20 £601.20 £517.00 £103.40 £620.40 Slam Locks £25.92 £5.18 £31.10 £26.50 £5.30 £31.80 COMMERCIAL BIN RENTAL CHARGES (PER WEEK) General Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £1.00 £0.00 £1.00 £1.00 £0.00 £1.00 500 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 660 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 770 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 1100 ltr £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 1280 ltr £3.50 £0.00 £3.50 £3.50 £0.00 £3.50 Mixed Plastic and Tins Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 660 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 770 ltr £1.30 £0.00 £1.30 £1.30 £0.00 £1.30 1100 ltr £1.35 £0.00 £1.35 £1.35 £0.00 £1.35 Garden Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 Paper and Cardboard Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 500 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 660 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 770 ltr £1.30 £0.00 £1.30 £1.30 £0.00 £1.30 1100 ltr £1.35 £0.00 £1.35 £1.35 £0.00 £1.35 1280 ltr £1.40 £0.00 £1.40 £1.40 £0.00 £1.40 Page 120 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Food Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 180 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 Glass Waste Bin Rental 180 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 * Note 1: Prices for customers outwith Perth and Kinross local authority area may vary from above and be subject to change * Note 2: Pink Sacks - First 100 sacks per year are issued free of charge; additional sacks can be purchased as listed above * Note 3: Bin Rental Charges - General Waste Bin Rental implemented in 2024/25 and all other bin rental charges implemented in 2025/26 PUBLIC CONVENIENCES Charge per visit £0.50 £0.00 £0.50 £0.50 £0.00 £0.50 Timber Zone 1 - Up to 5 miles from Friarton £38.00 + £11.00/tonne Applied as appropriate £38.00 + £11.00/tonne £39.00 + £11.00/tonne Applied as appropriate £39.00 + £11.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £11.00/tonne Applied as appropriate £95.00 + £11.00/tonne £100.00 + £11.00/tonne Applied as appropriate £100.00 + £11.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £11.00/tonne Applied as appropriate £210.00 + £11.00/tonne £210.00 + £11.00/tonne Applied as appropriate £210.00 + £11.00/tonne Inert Zone 1 - Up to 5 miles from Friarton £38.00 + £24.15/tonne Applied as appropriate £38.00 + £24.15/tonne £39.00 + £28.50/tonne Applied as appropriate £39.00 + £28.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £24.15/tonne Applied as appropriate £95.00 + £24.15/tonne £100.00 + £28.50/tonne Applied as appropriate £100.00 + £28.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £24.15/tonne Applied as appropriate £210.00 + £24.15/tonne £210.00 + £28.50/tonne Applied as appropriate £210.00 + £28.50/tonne Metals Zone 1 - Up to 5 miles from Friarton £38.00 + £0.00/tonne Applied as appropriate £38.00 + £0.00/tonne £39.00 + £0.00/tonne Applied as appropriate £39.00 + £0.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £0.00/tonne Applied as appropriate £95.00 + £0.00/tonne £100.00 + £0.00/tonne Applied as appropriate £100.00 + £0.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £0.00/tonne Applied as appropriate £210.00 + £0.00/tonne £210.00 + £0.00/tonne Applied as appropriate £210.00 + £0.00/tonne COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) Page 121 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Garden Zone 1 - Up to 5 miles from Friarton £38.00 + £39.50/tonne Applied as appropriate £38.00 + £39.50/tonne £39.00 + £39.50/tonne Applied as appropriate £39.00 + £39.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £39.50/tonne Applied as appropriate £95.00 + £39.50/tonne £100.00 + £39.50/tonne Applied as appropriate £100.00 + £39.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £39.50/tonne Applied as appropriate £210.00 + £39.50/tonne £210.00 + £39.50/tonne Applied as appropriate £210.00 + £39.50/tonne Timber Zone 1 - Up to 5 miles from Friarton £48.00 + £11.00/tonne Applied as appropriate £48.00 + £11.00/tonne £48.00 + £11.00/tonne Applied as appropriate £48.00 + £11.00/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £11.00/tonne Applied as appropriate £135.00 + £11.00/tonne £135.00 + £11.00/tonne Applied as appropriate £135.00 + £11.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £11.00/tonne Applied as appropriate £285.00 + £11.00/tonne £285.00 + £11.00/tonne Applied as appropriate £285.00 + £11.00/tonne Inert Zone 1 - Up to 5 miles from Friarton £48.00 + £24.15/tonne Applied as appropriate £48.00 + £24.15/tonne £48.00 + £28.50/tonne Applied as appropriate £48.00 + £28.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £24.15/tonne Applied as appropriate £135.00 + £24.15/tonne £135.00 + £28.50/tonne Applied as appropriate £135.00 + £28.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £24.15/tonne Applied as appropriate £285.00 + £24.15/tonne £285.00 + £28.50/tonne Applied as appropriate £285.00 + £28.50/tonne Metals Zone 1 - Up to 5 miles from Friarton £48.00 + £0/tonne Applied as appropriate £48.00 + £0/tonne £48.00 + £0/tonne Applied as appropriate £48.00 + £0/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £0/tonne Applied as appropriate £135.00 + £0/tonne £135.00 + £0/tonne Applied as appropriate £135.00 + £0/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £0/tonne Applied as appropriate £285.00 + £0/tonne £285.00 + £0/tonne Applied as appropriate £285.00 + £0/tonne Garden Zone 1 - Up to 5 miles from Friarton £48.00 + £39.50/tonne Applied as appropriate £48.00 + £39.50/tonne £48.00 + £39.50/tonne Applied as appropriate £48.00 + £39.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £39.50/tonne Applied as appropriate £135.00 + £39.50/tonne £135.00 + £39.50/tonne Applied as appropriate £135.00 + £39.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £39.50/tonne Applied as appropriate £285.00 + £39.50/tonne £285.00 + £39.50/tonne Applied as appropriate £285.00 + £39.50/tonne COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) Page 122 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) COMMERCIAL AND DOMESTIC SKIP EXCESS HIRE CHARGE Small Skips (8 / 10 / 12 / 16 Cube) - All Locations Large Skips (35 / 40 Cube) - All Locations Account Customers (Commercial Waste Uplifts) - All Locations * Note: Commercial skip hire charges will be Outwith Scope for VAT * Note: Domestic/Household skip hire charges will be liable for Standard Rate VAT charge HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £39.00 + £146.80/tonne Applied to total charge £39.00 + £146.80/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £100.00 + £146.80/tonne Applied to total charge £100.00 + £146.80/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £146.80/tonne Applied to total charge £210.00 + £146.80/tonne HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £39.00 + £307.40/tonne Applied to total charge £39.00 + £307.40/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £100.00 + £307.40/tonne Applied to total charge £100.00 + £307.40/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £307.40/tonne Applied to total charge £210.00 + £307.40/tonne HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne £39.00 + £190.65/tonne Applied to total charge £39.00 + £190.65/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne £100.00 + £190.65/tonne Applied to total charge £100.00 + £190.65/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne £210.00 + £190.65/tonne Applied to total charge £210.00 + £190.65/tonne HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £39.00 + £146.80/tonne Applied to total charge £39.00 + £146.80/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £100.00 + £146.80/tonne Applied to total charge £100.00 + £146.80/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £146.80/tonne Applied to total charge £210.00 + £146.80/tonne Hire extension requests should be submitted at least 2 days prior to the end of the original hire agreement period, these will be charged at the original quote price, plus £5 per day for each day after day 7. Late extension requests (submitted with less than 2 days notice prior to the end of the original hire agreement period) will be charged the original hire quote price, plus an additional base zone hire charge (£48.00 / £135.00 / £285.00), plus £5 per day for each day after day 7. Hire extension requests should be submitted at least 2 days prior to the end of the original hire agreement period, these will be charged at the original quote price, plus £5 per day for each day after day 7. Late extension requests (submitted with less than 2 days notice prior to the end of the original hire agreement period) will be charged the original hire quote price, plus an additional base zone hire charge (£48.00 / £135.00 / £285.00), plus £5 per day for each day after day 7. 28 Days of skip on site will be allowed within 7 day hire charge (listed above) 28 Days of skip on site will be allowed within 7 day hire charge (listed above) Page 123 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £39.00 + £307.40/tonne Applied to total charge £39.00 + £307.40/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £100.00 + £307.40/tonne Applied to total charge £100.00 + £307.40/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £307.40/tonne Applied to total charge £210.00 + £307.40/tonne HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne £39.00 + £190.65/tonne Applied to total charge £39.00 + £190.65/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne £100.00 + £190.65/tonne Applied to total charge £100.00 + £190.65/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne £210.00 + £190.65/tonne Applied to total charge £210.00 + £190.65/tonne HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £39.00 + £146.80/tonne Applied to total charge £39.00 + £146.80/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £100.00 + £146.80/tonne Applied to total charge £100.00 + £146.80/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £146.80/tonne Applied to total charge £210.00 + £146.80/tonne HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £39.00 + £307.40/tonne Applied to total charge £39.00 + £307.40/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £100.00 + £307.40/tonne Applied to total charge £100.00 + £307.40/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £307.40/tonne Applied to total charge £210.00 + £307.40/tonne HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne £39.00 + £190.65/tonne Applied to total charge £39.00 + £190.65/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne £100.00 + £190.65/tonne Applied to total charge £100.00 + £190.65/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne £210.00 + £190.65/tonne Applied to total charge £210.00 + £190.65/tonne COMMERCIAL SKIP HIRE - BLACK BAG GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £136.50/tonne £0.00 £38.00 + £136.50/tonne £39.00 + £146.80/tonne £0.00 £39.00 + £146.80/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne £0.00 £95.00 + £136.50/tonne £100.00 + £146.80/tonne £0.00 £100.00 + £146.80/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne £0.00 £210.00 + £136.50/tonne £210.00 + £146.80/tonne £0.00 £210.00 + £146.80/tonne Page 124 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) COMMERCIAL SKIP HIRE - BULKY GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £171.00/tonne £0.00 £38.00 + £171.00/tonne £39.00 + £190.65/tonne £0.00 £39.00 + £190.65/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £171.00/tonne £0.00 £95.00 + £171.00/tonne £100.00 + £190.65/tonne £0.00 £100.00 + £190.65/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £171.00/tonne £0.00 £210.00 + £171.00/tonne £210.00 + £190.65/tonne £0.00 £210.00 + £190.65/tonne COMMERCIAL SKIP HIRE - WUDS BULKY GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne £0.00 £38.00 + £270.20/tonne £39.00 + £307.40/tonne £0.00 £39.00 + £307.40/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne £0.00 £95.00 + £270.20/tonne £100.00 + £307.40/tonne £0.00 £100.00 + £307.40/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne £0.00 £210.00 + £270.20/tonne £210.00 + £307.40/tonne £0.00 £210.00 + £307.40/tonne COMMERCIAL SKIP HIRE - MIXED PLASTICS AND TINS (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £45.00/tonne £0.00 £38.00 + £45.00/tonne £39.00 + £58.50/tonne £0.00 £39.00 + £58.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £45.00/tonne £0.00 £95.00 + £45.00/tonne £100.00 + £58.50/tonne £0.00 £100.00 + £58.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £45.00/tonne £0.00 £210.00 + £45.00/tonne £210.00 + £58.50/tonne £0.00 £210.00 + £58.50/tonne COMMERCIAL SKIP HIRE - PAPER AND CARDBOARD (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £28.00/tonne £0.00 £38.00 + £28.00/tonne £39.00 + £28.50/tonne £0.00 £39.00 + £28.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £28.00/tonne £0.00 £95.00 + £28.00/tonne £100.00 + £28.50/tonne £0.00 £100.00 + £28.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £28.00/tonne £0.00 £210.00 + £28.00/tonne £210.00 + £28.50/tonne £0.00 £210.00 + £28.50/tonne COMMERCIAL FOOD WASTE COMMERCIAL SKIP HIRE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £21.00/tonne £0.00 £38.00 + £21.00/tonne £39.00 + £21.00/tonne £0.00 £39.00 + £21.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £21.00/tonne £0.00 £95.00 + £21.00/tonne £100.00 + £21.00/tonne £0.00 £100.00 + £21.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £21.00/tonne £0.00 £210.00 + £21.00/tonne £210.00 + £21.00/tonne £0.00 £210.00 + £21.00/tonne COMMERCIAL SKIP HIRE - BLACK BAG GENERAL WASTE (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £136.50/tonne £0.00 £48.00 + £136.50/tonne £48.00 + £146.80/tonne £0.00 £48.00 + £146.80/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £136.50/tonne £0.00 £135.00 + £136.50/tonne £135.00 + £146.80/tonne £0.00 £135.00 + £146.80/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £136.50/tonne £0.00 £285.00 + £136.50/tonne £285.00 + £146.80/tonne £0.00 £285.00 + £146.80/tonne Page 125 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) COMMERCIAL SKIP HIRE - BULKY GENERAL WASTE (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £171.00/tonne £0.00 £48.00 + £171.00/tonne £48.00 + £190.65/tonne £0.00 £48.00 + £190.65/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £171.00/tonne £0.00 £135.00 + £171.00/tonne £135.00 + £190.65/tonne £0.00 £135.00 + £190.65/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £171.00/tonne £0.00 £285.00 + £171.00/tonne £285.00 + £190.65/tonne £0.00 £285.00 + £190.65/tonne COMMERCIAL SKIP HIRE - WUDS BULKY GENERAL WASTE (35 and 40 CUBE) Zone 1 - Less than 5 miles from Friarton £48.00 + £270.20/tonne £0.00 £48.00 + £270.20/tonne £48.00 + £307.40/tonne £0.00 £48.00 + £307.40/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £270.20/tonne £0.00 £135.00 + £270.20/tonne £135.00 + £307.40/tonne £0.00 £135.00 + £307.40/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £270.20/tonne £0.00 £285.00 + £270.20/tonne £285.00 + £307.40/tonne £0.00 £285.00 + £307.40/tonne COMMERCIAL SKIP HIRE - MIXED PLASTICS AND TINS (35 AND 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £45.00/tonne £0.00 £48.00 + £45.00/tonne £48.00 + £58.50/tonne £0.00 £48.00 + £58.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £45.00/tonne £0.00 £135.00 + £45.00/tonne £135.00 + £58.50/tonne £0.00 £135.00 + £58.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £45.00/tonne £0.00 £285.00 + £45.00/tonne £285.00 + £58.50/tonne £0.00 £285.00 + £58.50/tonne COMMERCIAL SKIP HIRE - PAPER AND CARDBOARD (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £28.00/tonne £0.00 £48.00 + £28.00/tonne £48.00 + £28.50/tonne £0.00 £48.00 + £28.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £28.00/tonne £0.00 £135.00 + £28.00/tonne £135.00 + £28.50/tonne £0.00 £135.00 + £28.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £28.00/tonne £0.00 £285.00 + £28.00/tonne £285.00 + £28.50/tonne £0.00 £285.00 + £28.50/tonne COMMERCIAL AND HOUSEHOLD SKIP EXCESS HIRE CHARGE Small Skips (8 / 10 / 12 / 16 Cube) - All Locations Large Skips (35 / 40 Cube) - All Locations Account Customers (Commercial Waste Uplifts) - All Locations Hire extension requests should be submitted at least 2 days prior to the end of the original hire agreement period, these will be charged at the original quote price, plus £5 per day for each day after day 7. Late extension requests (submitted with less than 2 days notice prior to the end of the original hire agreement period) will be charged the original hire quote price, plus an additional base zone hire charge (£48.00 / £135.00 / Hire extension requests should be submitted at least 2 days prior to the end of the original hire agreement period, these will be charged at the original quote price, plus £5 per day for each day after day 7. Late extension requests (submitted with less than 2 days notice prior to the end of the original hire agreement period) will be charged the original hire quote price, plus an additional base zone hire charge (£48.00 / £135.00 / £285.00), plus £5 per day for each day after day 7. 28 Days of skip on site will be allowed within 7 day hire charge (listed above) 28 Days of skip on site will be allowed within 7 day hire charge (listed above) Page 126 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) BLACK BAG GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £30.76 £6.14 £36.90 £31.38 £6.27 £37.65 Category 1 - Light Van - Full Load £61.50 £12.30 £73.80 £62.71 £12.54 £75.25 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £45.21 £9.04 £54.25 £46.00 £9.20 £55.20 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £90.42 £18.08 £108.50 £92.00 £18.40 £110.40 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £49.33 £9.87 £59.20 £50.25 £10.05 £60.30 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £98.67 £19.73 £118.40 £100.50 £20.10 £120.60 BULKY GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £38.96 £7.79 £46.75 £43.68 £8.72 £52.40 Category 1 - Light Van - Full Load £77.92 £15.58 £93.50 £87.29 £17.46 £104.75 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £57.42 £11.48 £68.90 £64.25 £12.85 £77.10 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £114.79 £22.96 £137.75 £128.50 £25.70 £154.20 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £62.71 £12.54 £75.25 £70.17 £14.03 £84.20 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £125.33 £25.07 £150.40 £140.25 £28.05 £168.30 WUDS BULKY GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £59.29 £11.86 £71.15 £68.71 £13.74 £82.45 Category 1 - Light Van - Full Load £118.54 £23.71 £142.25 £137.42 £27.48 £164.90 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £87.67 £17.53 £105.20 £101.54 £20.31 £121.85 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £175.29 £35.06 £210.35 £203.04 £40.61 £243.65 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £95.75 £19.15 £114.90 £110.92 £22.18 £133.10 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £191.50 £38.30 £229.80 £221.83 £44.37 £266.20 GARDEN WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £10.12 £2.03 £12.15 £10.50 £2.10 £12.60 Category 1 - Light Van - Full Load £20.21 £4.04 £24.25 £21.00 £4.20 £25.20 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £13.17 £2.63 £15.80 £13.54 £2.71 £16.25 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £26.29 £5.26 £31.55 £27.08 £5.42 £32.50 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £19.50 £3.90 £23.40 £20.00 £4.00 £24.00 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £38.96 £7.79 £46.75 £40.00 £8.00 £48.00 INERT WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £10.29 £2.06 £12.35 £11.88 £2.37 £14.25 Category 1 - Light Van - Full Load £20.54 £4.11 £24.65 £23.71 £4.74 £28.45 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £13.71 £2.74 £16.45 £15.75 £3.15 £18.90 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £27.33 £5.47 £32.80 £31.50 £6.30 £37.80 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £15.04 £3.01 £18.05 £17.42 £3.48 £20.90 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £30.04 £6.01 £36.05 £34.79 £6.96 £41.75 Page 127 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) TIMBER WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Full Load £5.96 £1.19 £7.15 £6.25 £1.25 £7.50 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £10.29 £2.06 £12.35 £10.67 £2.13 £12.80 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £14.54 £2.91 £17.45 £15.00 £3.00 £18.00 FRIARTON WEIGHBRIDGE (PER TONNE) Inert Waste £24.15/tonne £4.83/tonne £28.98/tonne £28.50/tonne £5.70/tonne £34.20/tonne Garden Waste £39.50/tonne £7.90/tonne £47.40/tonne £39.50/tonne £7.90/tonne £47.40/tonne General Black Bag Waste £136.50/tonne £27.30/tonne £163.80/tonne £146.80/tonne £29.36/tonne £176.16/tonne Bulky General Waste £171.00/tonne £34.20/tonne £205.20/tonne £190.65/tonne £38.13/tonne £228.78/tonne Timber Waste £11.00/tonne £2.20/tonne £13.20/tonne £11.00/tonne £2.20/tonne £13.20/tonne WUDS Bulky General Waste £270.21/tonne £54.04/tonne £324.25/tonne £307.40/tonne £61.48/tonne £368.88/tonne NOTES 1 Commercial skip hire charges will be Outwith Scope for VAT. 2 Domestic/Household skip hire charges will be liable for Standard Rate VAT charge. 3 Bulky General Waste - examples include: furniture, sofa, chair, bed, mattress, white goods etc. 4 Contaminated Paper and Card / MPT skips will be charged at General Black Bag Waste rates. 5 WUDS (Waste Upholstered Domestic Seating) - examples include: sofa/sofa beds, armchairs, office chairs, kitchen/dining room chairs, recliners, floor and futons. Page 128 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 2: NORTH INCH GOLF COURSE CHARGES FULL SEASON TICKET (7 DAY TICKET) - 1ST APRIL - 31ST MARCH Adult £419.00 £0.00 £419.00 £435.00 £0.00 £435.00 Senior/Concession £369.00 £0.00 £369.00 £385.00 £0.00 £385.00 Youth (18 - 21yrs) £105.00 £0.00 £105.00 £109.00 £0.00 £109.00 Intermediate (22 - 25yrs) £169.00 £0.00 £169.00 £175.00 £0.00 £175.00 Young Adult (26 -29yrs) £269.00 £0.00 £269.00 £279.00 £0.00 £279.00 Junior (17 yrs and under) £20.00 £0.00 £20.00 £22.00 £0.00 £22.00 Senior (80+ yrs) £269.00 £0.00 £269.00 £279.00 £0.00 £279.00 Senior (90+ yrs) £20.00 £0.00 £20.00 £22.00 £0.00 £22.00 18 MONTHS FOR THE PRICE OF 12 Adult (1st October each year) £419.00 £0.00 £419.00 £435.00 £0.00 £435.00 Senior/Concession (1st October each year) £369.00 £0.00 £369.00 £385.00 £0.00 £385.00 Young Adult (1st October each year) £269.00 £0.00 £269.00 £279.00 £0.00 £279.00 Intermediate (1st October each year) £169.00 £0.00 £169.00 £175.00 £0.00 £175.00 Youth (1st October each year) £105.00 £0.00 £105.00 £109.00 £0.00 £109.00 Junior (1st October each year) £20.00 £0.00 £20.00 £22.00 £0.00 £22.00 Senior (80+ yrs) £269.00 £0.00 £269.00 £279.00 £0.00 £279.00 Senior (90+ yrs) £20.00 £0.00 £20.00 £22.00 £0.00 £22.00 Family Membership - 1 free junior season ticket with purchase of Adult/Senior ticket £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Get into Golf - Restricted times of play on full golf course - 2 year only before upgrading £150.00 £0.00 £150.00 £155.00 £0.00 £155.00 Corporate Golf Season Ticket - golf day for up to 20 players plus 50 green fee vouchers £1,000.00 £200.00 £1,200.00 £1,050.00 £210.00 £1,260.00 SUMMER 18 HOLE ROUNDS 1ST APRIL TO 31ST OCT Adult (weekday) £28.00 £0.00 £28.00 £29.00 £0.00 £29.00 Adult (weekend) £32.00 £0.00 £32.00 £33.00 £0.00 £33.00 Adult 10 round ticket £225.00 £0.00 £225.00 £235.00 £0.00 £235.00 One Week Multi Play Ticket £69.00 £0.00 £69.00 £72.00 £0.00 £72.00 One Month Multi Play Ticket £125.00 £0.00 £125.00 £130.00 £0.00 £130.00 Senior/Concession (weekday) £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 Senior/Concession (weekend) £30.00 £0.00 £30.00 £31.00 £0.00 £31.00 Senior/Concession 10 round ticket £209.00 £0.00 £209.00 £217.00 £0.00 £217.00 Members Guest (any day) £18.00 £0.00 £18.00 £19.00 £0.00 £19.00 Twilight (weekday after 5.30pm) £25.00 £0.00 £25.00 £25.00 £0.00 £25.00 Twilight (weekend after 3pm) £27.00 £0.00 £27.00 £27.00 £0.00 £27.00 Junior (17 yrs and under weekday) £5.00 £0.00 £5.00 £5.50 £0.00 £5.50 Junior (17 yrs and under weekend) £5.00 £0.00 £5.00 £5.50 £0.00 £5.50 Short Course Adult/Senior/Concession Round £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Short Course Junior Round £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 Family Ticket - 1 free junior greenfee with purchase of Adult / Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Page 129 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) SUMMER 9 HOLE ROUNDS 1ST APRIL TO 31ST OCT (1HR 45 MIN MAXIMUM PLAY) Adult weekday £16.00 £0.00 £16.00 £17.00 £0.00 £17.00 Adult weekend £18.00 £0.00 £18.00 £19.00 £0.00 £19.00 Senior/Concession weekday £14.00 £0.00 £14.00 £15.00 £0.00 £15.00 Senior/Concession weekend £16.00 £0.00 £16.00 £17.00 £0.00 £17.00 Family Ticket - 1 free junior greenfee with purchase of Adult/Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 WINTER ROUNDS 1ST NOV TO 31ST MARCH Adult (any day) £19.00 £0.00 £19.00 £20.00 £0.00 £20.00 Senior/Concession (any day) £19.00 £0.00 £19.00 £20.00 £0.00 £20.00 Members Guest (any day) £10.00 £0.00 £10.00 £10.50 £0.00 £10.50 Junior (17 yrs and under any day) £5.00 £0.00 £5.00 £5.50 £0.00 £5.50 Winter Greens (all categories) £10.00 £0.00 £10.00 £10.50 £0.00 £10.50 Family Ticket - 1 free junior greenfee with purchase of Adult/Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 GROUP DISCOUNT (SUMMER ONLY) All categories (weekday -min 8 required) £26.00 £0.00 £26.00 £26.00 £0.00 £26.00 All categories (weekend -min 8 required) £28.00 £0.00 £28.00 £28.00 £0.00 £28.00 Online Adult Off Peak weekday 4 ball deal (11am-2pm) £92.00 £0.00 £92.00 £96.00 £0.00 £96.00 Online Adult Off Peak weekday 2 ball deal (11am-2pm) £52.00 £0.00 £52.00 £54.00 £0.00 £54.00 Online Adult Off Peak weekend 4 ball deal (11am-2pm) £104.00 £0.00 £104.00 £108.00 £0.00 £108.00 Online Adult Off Peak weekend 2 ball deal (11am-2pm) £57.00 £0.00 £57.00 £59.00 £0.00 £59.00 MISCELLANEOUS - Trolley HireTrolley Hire £4.17 £0.83 £5.00 £4.17 £0.83 £5.00 - Buggy HireBuggy Hire £16.67 £3.33 £20.00 £16.67 £3.33 £20.00 - PuttingPutting £1.60 £0.00 £1.60 £1.70 £0.00 £1.70 - FootballFootball Hire £0.83 £0.17 £1.00 £0.83 £0.17 £1.00 FOOTGOLF / SOFTBALL GOLF / PARK GOLF ROUNDS 1ST APRIL TO 31ST MAR Footgolf Adult 9 holes £7.00 £0.00 £7.00 £7.00 £0.00 £7.00 Footgolf Adult 18 holes £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Footgolf Senior/Concession 9 holes £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Footgolf Senior/Concession 18 holes £9.00 £0.00 £9.00 £9.00 £0.00 £9.00 Footgolf Junior 9 holes £4.00 £0.00 £4.00 £4.00 £0.00 £4.00 Footgolf Junior 18 holes £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Footgolf Family 9 holes (2x Adults and 2x Juniors) £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Footgolf Family 18 holes (2x Adults and 2x Juniors) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Page 130 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Footgolf Adult Group 18 holes (min 8 required) £7.00 £0.00 £7.00 £7.00 £0.00 £7.00 Footgolf Senior/Concession Group 18 holes (min 8 required) £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Footgolf Junior Group 18 holes (min 8 required) £4.00 £0.00 £4.00 £4.00 £0.00 £4.00 Note 1: some flexibility may be applied in daily green fee rates depending on demand and capacity. Note 2: Catering for groups or parties - indoor facilities (free of charge) on request dependent on availability, catering will be outsourced to a third party supplier to be paid directly by the group/customer. 3: PARKS EVENTS CHARGES PARKS EVENTS Commercial Bookings Per Day (North Inch, South Inch and Lesser South Inch) £397.00 £0.00 £397.00 £413.00 £0.00 £413.00 Commercial Bookings Per Day (Other parks and opens spaces across Perth and Kinross) £162.00 £0.00 £162.00 £168.00 £0.00 £168.00 Commercial Bookings Refundable Deposit (subject to recovery of any costs incurred) £591.00 £0.00 £591.00 £615.00 £0.00 £615.00 Non Commercial Bookings (up to 100 expected attendees) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Non Commercial Bookings (101 to 500 expected attendees) £66.00 £0.00 £66.00 £69.00 £0.00 £69.00 Non Commercial Bookings (501 to 1000 expected attendees) £99.00 £0.00 £99.00 £103.00 £0.00 £103.00 Non Commercial Bookings (1000+ expected attendees) £131.00 £0.00 £131.00 £136.00 £0.00 £136.00 Balloon Flights £27.00 £0.00 £27.00 £28.00 £0.00 £28.00 Small Enterprise Commercial Bookings £68.00 £0.00 £68.00 £71.00 £0.00 £71.00 Water Supply Test and Flush (Prior to event) - see Note 4 £218.00 £0.00 £218.00 £227.00 £0.00 £227.00 Discretionary Refundable Deposit - All Events £5,000.00 £0.00 £5,000.00 £5,000.00 £0.00 £5,000.00 Facilities Cleaning Recharge Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Mobile Food Operators - fee per month £162.00 £0.00 £162.00 £168.00 £0.00 £168.00 Note 2: Water Supply Test and Flush only available where there is a water supply on site. Note 1: Event Parking - 25% of all parking charges levied by event organisers will be passed to the Council where vehicles have been parked on public greenspace. Note 3: Commercial/Non-Commercial Bookings - Park/open space hire charges are VAT exempt where the hire does not unfairly restrict space available for public recreation, and unless the hire is solely for use as off-street parking. Hires which restrict public access to the whole site or where the hire is solely for use as off-street parking - standard rate VAT will be added to the hire charge. FOOTGOLF / SOFTBALL GOLF / PARK GOLF GROUPS AND PROMOTIONS 1ST APRIL TO 31ST MAR Note 4: Discretionary Refundable Deposits may be charged to commercial and non- commercial events hires, in accordance with Clause 23.1 of PKC Conditions of Hire Page 131 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 4: MISCELLANEOUS CHARGES Caravan Rallies - Outwith Caravan Parks Per Van Per Night £10.00 £2.00 £12.00 £10.83 £2.17 £13.00 Liberation of Pigeons - Per vehicle £26.67 £5.33 £32.00 £27.50 £5.50 £33.00 Compound / Off-Site Parking - Fee Per Vehicle, Per Day £10.00 £2.00 £12.00 £10.83 £2.17 £13.00 Purchase of Memorial Bench (with plaque) - New Glen Almond Bench £862.50 £172.50 £1,035.00 £905.83 £181.17 £1,087.00 Purchase of Memorial Bench (with plaque) - New Glen Clova Bench £1,070.83 £214.17 £1,285.00 £1,124.17 £224.83 £1,349.00 Purchase of Memorial Bench (with plaque) - Greenspace Bench £637.50 £127.50 £765.00 £669.17 £133.83 £803.00 Purchase of Memorial Bench (with plaque) - Phoenix Recycled Plastic Bench £785.83 £157.17 £943.00 £825.00 £165.00 £990.00 Purchase of Plaque - For Existing Bench (includes plaque, fitting and £181.67 £36.33 £218.00 £190.83 £38.17 £229.00 contribution to cost of bench) Purchase of Memorial Tree (including planting - see note 3) Cost Recovery £0.00 Cost Recovery Cost Recovery £0.00 Cost Recovery Note 1: Purchase of a memorial bench covers the life of the bench only. Note 2: Memorial bench is supplied with brass plaque as standard - stainless steel plaque will incur additional charge. Note 3: Memorial Tree - charges will be recharge of costs - quotations supplied depending on tree variety etc. 5: BEREAVEMENT SERVICES - BURIAL CHARGES SALE OF LAIRS Full Lair - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Full Lair - Adult (21yrs and over) * £1,040.00 £0.00 £1,040.00 £1,090.00 £0.00 £1,090.00 Half Lair (where available) - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Half Lair (where available) - Adult (21yrs and over) * £520.00 £0.00 £520.00 £545.00 £0.00 £545.00 Quarter Lair (where available) - For Baby or NVF only - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Transfer of Lair Ownership £44.00 £0.00 £44.00 £59.00 £0.00 £59.00 INTERMENT FEES Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Adult (21yrs and over) - Note 1 £1,085.00 £0.00 £1,085.00 £1,132.00 £0.00 £1,132.00 Cremated Remains (Casket Burial) - Note 1 £251.00 £0.00 £251.00 £275.00 £0.00 £275.00 Scattered Ashes (under turf) - Note 1 £81.00 £0.00 £81.00 £84.00 £0.00 £84.00 Muslim Burial (Where additional requirements apply) Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Exhumation - Note 2 Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Excavation of Foundation for Erecting Headstone (New/On Request) - Note 3 £177.50 £35.50 £213.00 £187.50 £37.50 £225.00 Removal of Old Foundation (Prior to excavation of new foundation/headstone) £21.67 £4.33 £26.00 £22.50 £4.50 £27.00 Marking Grave for Placement of Small Memorial/ Grave Location Request - Note 4 £84.17 £16.83 £101.00 £87.50 £17.50 £105.00 Page 132 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Memorial Mason Registration - Annual Charge £201.00 £0.00 £201.00 £210.00 £0.00 £210.00 Memorial Mason Registration - Charge Per Visit £42.00 £0.00 £42.00 £44.00 £0.00 £44.00 Memorial Levy £82.00 £0.00 £82.00 £85.00 £0.00 £85.00 Purchase of Memorial Bench (includes installation - see note 5) - Glen Isla Bench £925.00 £185.00 £1,110.00 £980.00 £196.00 £1,176.00 Purchase of Memorial Tree (including planting - see note 6) Cost Recovery £0.00 Cost Recovery Cost Recovery £0.00 Cost Recovery Search Fee - Per half hour charge £30.00 £0.00 £30.00 £31.00 £0.00 £31.00 Note 1: No charge for young person under 21yrs and for PKC resident under 26yrs who are entitled to after care services. Note 2: Exhumation is VAT Exempt if for burial at another site, otherwise it is Standard Rate VAT. Note 3: Excavation of Foundation for Headstone is Standard Rate VAT, unless required to carry out interment or burial but where that is required PKC do not charge separately as that service is included within the overall Interment Fee. Note 4: Marking Grave for Memorials or location requests is Standard Rate VAT. Grave marking required for interment/burials is Exempt for VAT - PKC include this service within the overall Interment Fee. Note 5: Purchase of a memorial bench and plaque covers the life of the bench only. Specific bench type cannot be guaranteed, dependent on availability of supply. Note 6: Memorial Tree - Charges will be recharge of costs - quotations supplied depending on tree variety etc. 6: BEREAVEMENT SERVICES - CREMATION CHARGES CREMATION Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Adult (21yrs and over) * £905.00 £0.00 £905.00 £950.00 £0.00 £950.00 Direct Cremation (08:45am or 9.00am / No Service) * £575.00 £0.00 £575.00 £575.00 £0.00 £575.00 Scattering of Ashes (Service at Perth) * £29.00 £0.00 £29.00 £31.00 £0.00 £31.00 Scattering of Ashes (Service at External Crematorium) * £71.00 £0.00 £71.00 £74.00 £0.00 £74.00 Scattering of Ashes (Under turf) * £81.00 £0.00 £81.00 £84.00 £0.00 £84.00 Extended Service £330.00 £0.00 £330.00 £350.00 £0.00 £350.00 * No charge for young person under 21yrs and for PKC resident under 26yrs who are entitled to after care services. Page 133 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) OBITUS MEDIA SERVICES AND PRODUCTS Tributes Single Photo - Free of Charge £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Basic Slideshow - Photo slideshow of up to 25 photos £47.50 £9.50 £57.00 £51.67 £10.33 £62.00 Music Tribute - Tribute of up to 25 photos timed to chosen music £69.17 £13.83 £83.00 £72.50 £14.50 £87.00 Themed Tribute - Up to 25 photos professionally edited and timed from a range of £85.83 £17.17 £103.00 £95.83 £19.17 £115.00 curated themes and music Bespoke Tribute - Professionally crafted bespoke tribute Tributes Extra's Extra Single Photo - Surcharge for any additional holding images beyond the single photo £12.50 £2.50 £15.00 £13.33 £2.67 £16.00 Tribute Download £12.50 £2.50 £15.00 £13.33 £2.67 £16.00 Extra Tribute Photo's - For each extra 25 photo's on a visual tribute £21.67 £4.33 £26.00 £22.50 £4.50 £27.00 Extra Work Charge - Fee applied to any standard products for additional work £20.00 £4.00 £24.00 £20.83 £4.17 £25.00 (eg adding video to a tribute) Family Supplied Tribute - Family supplied video/photo tribute used as received with £26.67 £5.33 £32.00 £28.33 £5.67 £34.00 basic quality checks Late Fees - Applied where amendments requested after submission deadlines £20.00 £4.00 £24.00 £20.83 £4.17 £25.00 Streaming Live and On Demand - Professionally live streamed service link available to view online for 28 days: Live Stream £40.00 £0.00 £40.00 £43.00 £0.00 £43.00 On Demand - online for 28 days £19.17 £3.83 £23.00 £21.67 £4.33 £26.00 See Note 2 Keepsakes DVD or USB - DVD or USB copy of service, tribute or both in personalised grey linen case £54.17 £10.83 £65.00 £58.33 £11.67 £70.00 Video Book - Portable video of service, tribute or both set in A5 electronic screen £85.83 £17.17 £103.00 £91.67 £18.33 £110.00 encased in linen-wrapped 'book' Memory Box - Up to 25 photos professionally printed and delivered in linen-wrapped box £120.83 £24.17 £145.00 £125.00 £25.00 £150.00 Digital download and link to recorded service £47.50 £9.50 £57.00 £50.00 £10.00 £60.00 Digital download (Add-on) £8.33 £1.67 £10.00 Pending - in development Pending - in development Page 134 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Keepsakes Extra's Blu-Ray or Audio CD - Blu-Ray or audio CD copy of live stream/tribute or both wrapped in personalised linen box Second Copies - Any additional copies of DVD or USB keepsakes £25.83 £5.17 £31.00 £26.67 £5.33 £32.00 Bundles Obitus Bundle - Single photo + Music Tribute + Livestream + 1 keepsake item: Bundle (discounted) - Single photo + music tribute + 1 keepsake item Bundle (discounted) - Livestream Discounted charges only applicable when purchased as part of the full bundle - see Note 2 Services for Young People (Under 18) Live and On Demand + Single Photo + Basic Slideshow up to 25 photos - Free of Charge £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 NOTES 1 Obitus media services and product offers may be subject to change. 2 Livestream is exempt from VAT - grouped/bundled/discounted charges are listed inidividually to reflect the 'multiple supply' elements for VAT invoice purposes only, these charges are only applicable when the full bundle offer is purchased. MEMORIAL OPTIONS Book of Remembrance (2 line entry) £60.00 £12.00 £72.00 £63.33 £12.67 £76.00 Book of Remembrance (5 line entry) £95.83 £19.17 £115.00 £100.83 £20.17 £121.00 Book of Remembrance (8 line entry) £133.33 £26.67 £160.00 £140.00 £28.00 £168.00 Miniature Books of Remembrance (2 line entry) £106.67 £21.33 £128.00 £111.67 £22.33 £134.00 Miniature Books of Remembrance (5 line entry) £141.67 £28.33 £170.00 £148.33 £29.67 £178.00 Miniature Books of Remembrance (8 line entry) £183.33 £36.67 £220.00 £192.50 £38.50 £231.00 Memorial Cards (2 line entry) £74.17 £14.83 £89.00 £77.50 £15.50 £93.00 Memorial Cards (5 line entry) £120.83 £24.17 £145.00 £126.67 £25.33 £152.00 Memorial Cards (8 line entry) £150.83 £30.17 £181.00 £158.33 £31.67 £190.00 Memorial Cards (Photograph) £74.17 £14.83 £89.00 £77.50 £15.50 £93.00 Memorial Cards (Family Crest) £74.17 £14.83 £89.00 £77.50 £15.50 £93.00 Memorial Cards (Floral Motif) £74.17 £14.83 £89.00 £77.50 £15.50 £93.00 Memorial Cards (Coat of Arms) £74.17 £14.83 £89.00 £77.50 £15.50 £93.00 Caskets £71.67 £14.33 £86.00 £75.00 £15.00 £90.00 Pending - in development Available on request Available on request Pending - in development Pending - in development Pending - in development Page 135 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) LEASE OF MEMORIALS Granite Tower Plaque - 10 year lease £158.00 £0.00 £158.00 £166.00 £0.00 £166.00 Granite Tower Plaque - 20 year lease £245.00 £0.00 £245.00 £257.00 £0.00 £257.00 Grey Granite Kerb - 10 year lease £338.00 £0.00 £338.00 £355.00 £0.00 £355.00 Grey Granite Kerb - 20 year lease £487.00 £0.00 £487.00 £511.00 £0.00 £511.00 Red Granite Flower Kerb - 10 year lease £338.00 £0.00 £338.00 £355.00 £0.00 £355.00 Red Granite Flower Kerb - 20 year lease £487.00 £0.00 £487.00 £511.00 £0.00 £511.00 Black Granite Flower Kerb - 10 year lease £338.00 £0.00 £338.00 £355.00 £0.00 £355.00 Black Granite Flower Kerb - 20 year lease £487.00 £0.00 £487.00 £511.00 £0.00 £511.00 Granite Mother of Pearl - 10 year lease £521.00 £0.00 £521.00 £547.00 £0.00 £547.00 Granite Mother of Pearl - 20 year lease £786.00 £0.00 £786.00 £825.00 £0.00 £825.00 Upright Granite Memorial - 10 year lease £343.00 £0.00 £343.00 £360.00 £0.00 £360.00 Upright Granite Memorial - 20 year lease £500.00 £0.00 £500.00 £525.00 £0.00 £525.00 Octagonal Wall Plaque - 10 year lease £188.00 £0.00 £188.00 £197.00 £0.00 £197.00 Octagonal Wall Plaque - 20 year lease £320.00 £0.00 £320.00 £336.00 £0.00 £336.00 Granite Columbarium Tower - Single - 10 year lease £315.00 £0.00 £315.00 £331.00 £0.00 £331.00 Granite Columbarium Tower - Double - 10 year lease £624.00 £0.00 £624.00 £655.00 £0.00 £655.00 Granite Columbarium Tower - Single - 20 year lease £452.00 £0.00 £452.00 £475.00 £0.00 £475.00 Granite Columbarium Tower - Double - 20 year lease £896.00 £0.00 £896.00 £941.00 £0.00 £941.00 Children's Granite Bench Plaque - 20 year lease £302.00 £0.00 £302.00 £317.00 £0.00 £317.00 Red Granite Boulder - 10 year lease £265.00 £0.00 £265.00 £278.00 £0.00 £278.00 Red Granite Boulder - 20 year lease £423.00 £0.00 £423.00 £444.00 £0.00 £444.00 SALE OF MEMORIALS (Sold in perpetuity - children's memorials only) Granite Children's Mushroom Including Inscription* £205.00 £41.00 £246.00 £215.00 £43.00 £258.00 Children's Butterfly Plaque Including Inscription* £210.83 £42.17 £253.00 £221.67 £44.33 £266.00 Children's Tree of Life Memorial Plaque Including Inscription* £263.33 £52.67 £316.00 £276.67 £55.33 £332.00 Inscription Per Letter £2.35 £0.47 £2.82 £2.50 £0.50 £3.00 Renewal of all leases for further period 75% of Lease Charge 75% of Lease Charge Purchase of Memorial Bench (includes installation) - Glen Isla Bench £925.00 £185.00 £1,110.00 £980.00 £196.00 £1,176.00 Bench Memorial Plaque (includes installation) - Up to 50 Letters £130.00 £26.00 £156.00 £162.50 £32.50 £195.00 Bench Memorial Plaque Additional Letters - For each 3 added letters £0.83 £0.17 £1.00 £0.92 £0.18 £1.10 Purchase of Memorial Tree (including planting - see note 3) Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Note 1: Lease of memorials is VAT Exempt, sale of memorials is Standard Rate VAT. Note 2: Purchase of a memorial bench and plaque covers the life of the bench only. Specific bench type cannot be guaranteed, dependent on availability of supply. Note 3: Memorial Tree - Charges will be recharge of costs - quotations supplied depending on tree variety etc. Page 136 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 7: FLEET CHARGES MOT Class 4 - Car (Up to 8 passenger seats) £54.85 £0.00 £54.85 £54.85 £0.00 £54.85 Class 5 (13-16 passenger seats) £59.55 £0.00 £59.55 £59.55 £0.00 £59.55 Class 5 (More than 16 passenger seats) £80.65 £0.00 £80.65 £80.65 £0.00 £80.65 Class 7 (Up to 3.5 tonnes) £58.60 £0.00 £58.60 £58.60 £0.00 £58.60 Training CPC / Various £59.17 £11.83 £71.00 £59.17 £11.83 £71.00 Midas - Standard £83.33 £16.67 £100.00 £83.33 £16.67 £100.00 Midas - Accessible £163.33 £32.67 £196.00 £163.33 £32.67 £196.00 8: SMOKING CHARGES Fixed Penalty Notice - issued to a person having the management or control of £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 no-smoking premises, you permitted another person to smoke within those premises (Part 1, Section 1)* If paid within 14 days from the day after this Notice was issued (Section 1 and 3)* £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Fixed Penalty Notice - issued if you were smoking within no-smoking premises £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 (Part 1, Section 2)* If paid within 14 days from the day after this Notice was issued (Section 2)* £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 Fixed Penalty Notice - issued to a person having the management or control of no-smoking £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 premises, you failed to conspicuously display appropriate warning notices in, on or near to those premises (Part 1 Section 3)* N.B. Failure to discharge payment within 28 days from the date after the Notice was served will result in Perth and Kinross Council reporting the matter to the Procurator Fiscal or instigating proceedings to recover the amount of the Notice through the use of Sheriff Officers. * Smoking, Health and Social Care (Scotland) Act 2005 Page 137 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 9: LITTER CHARGES Fixed Penalty Notice - issued* £80.00 £0.00 £80.00 £80.00 £0.00 £80.00 Fly-Tipping £500.00 £0.00 £500.00 £500.00 £0.00 £500.00 If a fixed penalty is unpaid after the expiry of the period for paying Perth and Kinross Council will report the matter to the Procurator Fiscal. *Environmental Protection Act 1990 10: ROAD NETWORK COMMERCIAL PERMIT CHARGES Skip Permit (S85) - per week £35.00 £0.00 £35.00 £40.00 £0.00 £40.00 Scaffolding Permit (S58) £58.00 £0.00 £58.00 £65.00 £0.00 £65.00 Road Opening Permit (S56) £167.00 £0.00 £167.00 £200.00 £0.00 £200.00 New Roads and Street Works Act (S109) - per utility, per street, per application £1,500.00 £0.00 £1,500.00 £1,500.00 £0.00 £1,500.00 Defects Inspections (S109) - as per Section 134, NRSWA 1991 - Fee per inspection £36.00 £0.00 £36.00 Road Closure - Posting of Notices (Temporary TRO) First Notice £910.00 £0.00 £910.00 £1,000.00 £0.00 £1,000.00 Emergency Road Closures £520.00 £0.00 £520.00 £545.00 £0.00 £545.00 Extension £400.00 £0.00 £400.00 £410.00 £0.00 £410.00 Temporary Traffic Signals First Application (3 way signals) £100.00 £0.00 £100.00 Switch Off Permanent TL's to allow for Temp TL's £141.00 £0.00 £141.00 £200.00 £0.00 £200.00 Charge per officer hour £177.00 £0.00 £177.00 £184.00 £0.00 £184.00 Rechargeable Works Installation of 'H' Markings (householder/customer request) £468.33 £93.67 £562.00 £487.50 £97.50 £585.00 Accident Damage Works - Minimum Charge (see note 2) £125.00 £0.00 £125.00 £130.00 £0.00 £130.00 NOTES 1 Installation charge for H Markings also covers future maintenance costs. 2 3 Farmers Markets will be exempt from Road Closure charges in Perth and Kinross Council area. Accident damage minimum charge is an administration charge which will be applied only where the actual works costs are lower than the minimum charge amount. Page 138 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 11: TRADING STANDARDS CHARGES WEIGHING AND MEASURING EQUIPMENT Charge per officer hour £163.00 £0.00 £163.00 £169.00 £0.00 £169.00 PETROLEUM Storage capacity Not exceeding 2,500 litres £48.00 £0.00 £48.00 £48.00 £0.00 £48.00 2,500 to 50,000 litres £65.00 £0.00 £65.00 £65.00 £0.00 £65.00 Exceeding 50,000 litres £137.00 £0.00 £137.00 £137.00 £0.00 £137.00 EXPLOSIVES (2014 REGS) Explosives store licence - min separation distance > 0 metres (1 year's duration) £202.00 £0.00 £202.00 £202.00 £0.00 £202.00 Explosives store licence - min separation distance > 0 metres (2 year's duration) £266.00 £0.00 £266.00 £266.00 £0.00 £266.00 Explosives store licence - min separation distance > 0 metres (3 year's duration) £333.00 £0.00 £333.00 £333.00 £0.00 £333.00 Explosives store licence - min separation distance > 0 metres (4 year's duration) £409.00 £0.00 £409.00 £409.00 £0.00 £409.00 Explosives store licence - min separation distance > 0 metres (5 year's duration) £463.00 £0.00 £463.00 £463.00 £0.00 £463.00 Renewal of store licence - min separation distance > 0 metres (1 year's duration) £94.00 £0.00 £94.00 £94.00 £0.00 £94.00 Renewal of store licence - min separation distance > 0 metres (2 year's duration) £161.00 £0.00 £161.00 £161.00 £0.00 £161.00 Renewal of store licence - min separation distance > 0 metres (3 year's duration) £226.00 £0.00 £226.00 £226.00 £0.00 £226.00 Renewal of store licence - min separation distance > 0 metres (4 year's duration) £291.00 £0.00 £291.00 £291.00 £0.00 £291.00 Renewal of store licence - min separation distance > 0 metres (5 year's duration) £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 Explosives store licence - no min separation distance or 0 metres (1 year's duration) £119.00 £0.00 £119.00 £119.00 £0.00 £119.00 Explosives store licence - no min separation distance or 0 metres (2 year's duration) £154.00 £0.00 £154.00 £154.00 £0.00 £154.00 Explosives store licence - no min separation distance or 0 metres (3 year's duration) £190.00 £0.00 £190.00 £190.00 £0.00 £190.00 Explosives store licence - no min separation distance or 0 metres (4 year's duration) £226.00 £0.00 £226.00 £226.00 £0.00 £226.00 Explosives store licence - no min separation distance or 0 metres (5 year's duration) £260.00 £0.00 £260.00 £260.00 £0.00 £260.00 Renewal of store licence - no min separation distance or 0 metres (1 year's duration) £59.00 £0.00 £59.00 £59.00 £0.00 £59.00 Renewal of store licence - no min separation distance or 0 metres (2 year's duration) £94.00 £0.00 £94.00 £94.00 £0.00 £94.00 Renewal of store licence - no min separation distance or 0 metres (3 year's duration) £132.00 £0.00 £132.00 £132.00 £0.00 £132.00 Renewal of store licence - no min separation distance or 0 metres (4 year's duration) £166.00 £0.00 £166.00 £166.00 £0.00 £166.00 Renewal of store licence - no min separation distance or 0 metres (5 year's duration) £202.00 £0.00 £202.00 £202.00 £0.00 £202.00 Varying, Transferring or Replacing licence £40.00 £0.00 £40.00 £40.00 £0.00 £40.00 Dangerous wild animals Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Vets fee + £78.00 admin £0.00 Vets fee + £78.00 admin Zoo licence Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Vets fee + £78.00 admin £0.00 Vets fee + £78.00 admin Registration under performing animals regulation (one off payment) £75.00 £0.00 £75.00 £78.00 £0.00 £78.00 Animal boarding licence £242.00 £0.00 £242.00 £252.00 £0.00 £252.00 Animal welfare licence (1-3 years based on risk assessment) £242.00 £0.00 £242.00 £252.00 £0.00 £252.00 50% discount will be given for registered charities Riding establishments licence Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Vets fee + £78.00 admin £0.00 Vets fee + £78.00 admin Dog Control - Forced Entry Fee (to non-PKC bodies) £52.00 £0.00 £52.00 £54.00 £0.00 £54.00 Better Business Partnership £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 Page 139 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 12: ENVIRONMENTAL HEALTH CHARGES £78.00 + £26.00/hour £0.00 £78.00 + £26.00/hour £110.00 + £36.00/hour £0.00 £110.00 + £36.00/hour Non-regulated Water Sampling Risk Assessment £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Routine Request (Visit and Analysis)* £118.00 £23.60 £141.60 £118.00 £23.60 £141.60 B2 Basic Bacto Request* £118.00 £23.60 £141.60 £118.00 £23.60 £141.60 Single Parameters (available upon request e.g. Aluminium, Copper, Iron etc) £70.00 + Analysis Cost 20% £70.00 + Analysis Cost £70.00 + Analysis Cost 20% £70.00 + Analysis Cost Resample Charges See Notes 4 and 5 Below See Notes 4 and 5 Below * For Non-Statutory Sampling Legislation limits maximum to £118 total charge (excl VAT) per sample visit/analysis * For Single Parameters Legislation limits the Visit Fee to maximum £70 (excl VAT) STATUTORY WATER SAMPLING (NO VAT FOR STATUTORY SAMPLES) Check Monitoring (Visit and Analysis) £187.00 £0.00 £187.00 £230.10 £0.00 £230.10 Check and Audit Monitoring (Visit and Analysis) £475.00 £0.00 £475.00 £539.00 £0.00 £539.00 Single Parameters (available upon request e.g. Aluminium, Copper, Iron etc) Analysis Costs Analysis Costs Analysis Costs Analysis Costs Resample Charges See Note 4 Below See Note 4 Below Anti-Idling Fixed Penalty Notice - if paid within 28 days of issue of Fixed Penalty Notice £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Anti-Idling Fixed Penalty Notice - if paid over 28 days from issue of Fixed Penalty Notice £40.00 £0.00 £40.00 £40.00 £0.00 £40.00 Mobile Residential Homes Licences* 1 - 10 Residential Units - First Application £300.00 - £560.00 £0.00 £300.00 - £560.00 £300.00 - £580.00 £0.00 £300.00 - £580.00 1 - 10 Residential Units - Renewal Application £200.00 - £460.00 £0.00 £200.00 - £460.00 £200.00 - £480.00 £0.00 £200.00 - £480.00 11 - 20 Residential Units - First Application £616.00 - £1120.00 £0.00 £616.00 - £1120.00 £638.00 - £1,160.00 £0.00 £638.00 - £1,160.00 11 - 20 Residential Units - Renewal Application £506.00 - £920.00 £0.00 £506.00 - £920.00 £528.00 - £960.00 £0.00 £528.00 - £960.00 21 - 30 Residential Units - First Application £1,176.00 - £1,680.00 £0.00 £1,176.00 - £1,680.00 £1,218.00 - £1,740.00 £0.00 £1,218.00 - £1,740.00 21 - 30 Residential Units - Renewal Application £966.00 - £1,380.00 £0.00 £966.00 - £1,380.00 £1,008.00 - £1,440.00 £0.00 £1,008.00 - £1,440.00 31 - 40 Residential Units - First Application £1,736.00 - £2,240.00 £0.00 £1,736.00 - £2,240.00 £1,798.00 - £2,320.00 £0.00 £1,798.00 - £2,320.00 31 - 40 Residential Units - Renewal Application £1,426.00 - £1840.00 £0.00 £1,426.00 - £1840.00 £1,488.00 - £1,920.00 £0.00 £1,488.00 - £1,920.00 41 - 50 Residential Units - First Application £2,296.00 - £2,800.00 £0.00 £2,296.00 - £2,800.00 £2,378.00 - £2,900.00 £0.00 £2,378.00 - £2,900.00 41 - 50 Residential Units - Renewal Application £1,886.00 - £2,300.00 £0.00 £1,886.00 - £2,300.00 £1,968.00 - £2,400.00 £0.00 £1,968.00 - £2,400.00 51 - 60 Residential Units - First Application £2,856.00 - £3,360.00 £0.00 £2,856.00 - £3,360.00 £2,958.00 - £3,480.00 £0.00 £2,958.00 - £3,480.00 51 - 60 Residential Units - Renewal Application £2,346.00 - £2,760.00 £0.00 £2,346.00 - £2,760.00 £2,448.00 - £2,880.00 £0.00 £2,448.00 - £2,880.00 61 - 70 Residential Units - First Application £3,416.00 - £3,920.00 £0.00 £3,416.00 - £3,920.00 £3,538.00 - £4,060.00 £0.00 £3,538.00 - £4,060.00 61 - 70 Residential Units - Renewal Application £2,806.00 - £3,220.00 £0.00 £2,806.00 - £3,220.00 £2,928.00 - £3,360.00 £0.00 £2,928.00 - £3,360.00 Regulated Water Sampling Risk Assessment preparatory work and visit (Visit Charge £72 + Hourly Rate - maximum of 7 hours) NON-STATUTORY WATER SAMPLING (VAT APPLIES FOR NON-STATUTORY SAMPLING) Page 140 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 71 - 80 Residential Units - First Application £3,976.00 - £4,480.00 £0.00 £3,976.00 - £4,480.00 £4,118.00 - £4,640.00 £0.00 £4,118.00 - £4,640.00 71 - 80 Residential Units - Renewal Application £3,266.00 - £3,680.00 £0.00 £3,266.00 - £3,680.00 £3,408.00 - £3,840.00 £0.00 £3,408.00 - £3,840.00 81 - 90 Residential Units - First Application £4,536.00 - £5,040.00 £0.00 £4,536.00 - £5,040.00 £4,698.00 - £5,220.00 £0.00 £4,698.00 - £5,220.00 81 - 90 Residential Units - Renewal Application £3,726.00 - £4,140.00 £0.00 £3,726.00 - £4,140.00 £3,888.00 - £4,320.00 £0.00 £3,888.00 - £4,320.00 91 - 100 Residential Units - First Application £5,096.00 - £5,600.00 £0.00 £5,096.00 - £5,600.00 £5,278.00 - £5,800.00 £0.00 £5,278.00 - £5,800.00 91 - 100 Residential Units - Renewal Application £4,186.00 - £4,600.00 £0.00 £4,186.00 - £4,600.00 £4,368.00 - £4,800.00 £0.00 £4,368.00 - £4,800.00 Note 1: Mobile Residential Homes Licence - First Applications are £58 per unit or minimum £300 - Renewal Apps are £48 per unit or minimum £200. Note 2: Mobile Residential Homes Licence valid for 5 years - then renewal required. Note 3: No VAT is chargeable where a water sample is taken for statutory reasons. Note 4: Regulated Water Sampling Risk Assessment - where Risk Assessment carried out / renewed at same time as sampling only one visit charge will be applied. Note 5: Water Sample Charges - Resample charges may vary as these will be dependent on the parameters of the resample requirements. Note 6: For Non-Statutory Sampling only - discretionary charging but legislationlimits the maximum charge to £118 (excl VAT) per sample visit/analysis. 13: DOG FOULING CHARGES Fixed Penalty Notice - issued* £80.00 £0.00 £80.00 £80.00 £0.00 £80.00 If a fixed penalty is unpaid after the expiry of the period for paying, Perth and Kinross Council will report the matter to the Sheriff Officer. *Dog Fouling (Scotland) Act 2003 Page 141 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 14: PARKING CHARGES PERTH CITY PARKING Zone 1 - Inner City Centre On-Street (Per Hour) Max 1 hour £1.80 Max 1 hour £1.90 Off-Street (Per Hour) Max 1 hour £1.60 Max 1 hour £1.70 Zone 2 - City Centre On-Street (Per Hour) Max 4 hours £1.80 Max 4 hours £1.90 Off-Street (Per Hour) Max 4 hours £1.60 Max 4 hours £1.70 Zone 3 - Outer City Centre On-Street 1 Hour £1.20 £1.30 2 Hours £1.80 £1.90 3 Hours £2.70 £2.80 4 Hours £3.40 £3.50 6 Hours £5.20 £5.40 Up to 10 Hours £7.00 £7.30 Weekly Ticket (Monday - Saturday) £32.00 £33.00 Monthly Permit (Monday - Friday) £59.00 £61.00 Monthly Permit (Monday - Saturday) £88.00 £91.00 Thimblerow Car Park 1 Hour £1.60 £1.70 2 Hours £3.10 £3.20 3 Hours £4.80 £5.00 4 Hours £6.20 £6.40 6 Hours £9.60 £10.00 Up To 10 Hours £12.80 £13.30 Weekly Ticket (Monday - Saturday) £71.00 £74.00 Monthly Permit (Monday - Friday) £95.00 £99.00 Monthly Permit (Monday - Saturday) £151.00 £157.00 Multi-Storey Car Parks (Canal Street, Kinnoull Street) 1 Hour £1.60 £1.70 2 Hours £3.10 £3.20 3 Hours £4.80 £5.00 4 Hours £6.20 £6.40 6 Hours £9.60 £10.00 Up To 10 Hours £12.80 £13.30 Weekly Ticket (Monday - Saturday) £71.00 £74.00 Monthly Permit (Monday - Friday) £95.00 £99.00 Monthly Permit (Monday - Saturday) £151.00 £157.00 Page 142 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) South Inch Car Park 1 Hour £1.10 £1.20 2 Hours £1.60 £1.70 3 Hours £2.50 £2.60 4 Hours £3.10 £3.20 6 Hours £4.80 £5.00 Up To 10 Hours £6.20 £6.40 Weekly Ticket (Monday - Saturday) £32.00 £33.00 Monthly Permit (Monday - Friday) £59.00 £61.00 Monthly Permit (Monday - Saturday) £88.00 £91.00 Coaches (per visit) £6.20 £6.40 Norrie Miller/Riverside Car Park 1 Hour £1.10 £1.20 2 Hours £1.60 £1.70 3 Hours £2.50 £2.60 4 Hours £3.10 £3.20 6 Hours £4.80 £5.00 Up To 10 Hours £6.20 £6.40 Weekly Ticket (Monday - Saturday) £32.00 £33.00 Monthly Permit (Monday - Friday) £59.00 £61.00 Monthly Permit (Monday - Saturday) £88.00 £91.00 Victoria Street Car Park 1 Hour £1.10 £1.20 2 Hours £1.60 £1.70 3 Hours £2.50 £2.60 4 Hours £3.10 £3.20 6 Hours £4.80 £5.00 Up To 10 Hours £6.20 £6.40 Weekly Ticket (Monday - Saturday) £32.00 £33.00 Monthly Permit (Monday - Friday) £59.00 £61.00 Monthly Permit (Monday - Saturday) £88.00 £91.00 Riverside Turning Head Car Park 1 Hour £1.10 £1.20 2 Hours £1.60 £1.70 3 Hours £2.50 £2.60 4 Hours £3.10 £3.20 6 Hours £4.80 £5.00 Up To 10 Hours £6.20 £6.40 Weekly Ticket (Monday - Saturday) £32.00 £33.00 Monthly Permit (Monday - Friday) £59.00 £61.00 Monthly Permit (Monday - Saturday) £88.00 £91.00 Page 143 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Residents Permits - Perth City Only Inner Zone - Annual (On and within Inner Ring Road) £264.00 £274.00 Outer Zone - Annual £151.00 £157.00 CRIEFF TOWN CENTRE PARKING On-Street (30 Mins) £1.20 £1.30 On-Street (Per Hour) Max 1 hour £1.80 Max 1 hour £1.90 Off-Street (Per Hour) - James Square Max 1 hour £1.60 Max 1 hour £1.70 Residents Permits (Annual) £166.00 £173.00 BLAIRGOWRIE TOWN CENTRE PARKING Off-Street Croft Lane, The Croft/Ericht Lane 1 Hour £1.40 £1.50 2 Hours £2.40 £2.50 Leslie Street 1 Hour £1.40 £1.50 2 Hours £2.40 £2.50 4 Hours £4.00 £4.20 10 Hours £5.70 £5.90 Season Ticket (Annual) £189.00 £196.00 PITLOCHRY TOWN CENTRE PARKING Off-Street Atholl Road, Ferry Road and Rie-Achan Road 1 Hour £1.40 £1.50 2 Hours £2.40 £2.50 4 Hours £4.00 £4.20 10 Hours £5.70 £5.90 Rie-Achan Road - Coaches per visit £5.70 £5.90 Season Ticket (Annual) £189.00 £196.00 Page 144 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) DUNKELD TOWN CENTRE PARKING Off-Street Atholl Street and Tay Terrace 1 Hour £1.40 £1.50 - 2 Hours2 Hours £2.40 £2.50 - 4 Hours4 Hours £4.00 £4.20 - 10 Hours10 Hours £5.70 £5.90 Season Ticket (Annual) £189.00 £196.00 PENALTY CHARGE NOTICES (PCN) Charge at point of issue - If paid 15 days from PCN issue up to Notice to Owner being issued £100.00 £100.00 If paid within 14 days of PCN issue (50% discount) £50.00 £50.00 If not paid after 8 weeks of issue - If paid after Charge Certificate issued (increase by 50%) £150.00 £150.00 Blue Badge Scheme - Badge Fee £20.00 £20.00 Vehicle Uplift £190.00 £0.00 £190.00 £190.00 £0.00 £190.00 Vehicle Storage (following uplift) - Per Day £25.00 £0.00 £25.00 £25.00 £0.00 £25.00 Clamping Release Fee £52.00 £0.00 £52.00 £54.00 £0.00 £54.00 UNTAXED VEHICLES (DVLA DELEGATED POWERS) RELEASE FEES Release fee (from clamp) £100.00 £0.00 £100.00 £100.00 £0.00 £100.00 Release fee within 24 hours of offence (from vehicle pound) £100.00 £0.00 £100.00 £100.00 £0.00 £100.00 Release fee after 24 hours (from vehicle pound) £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 Storage per day £21.00 £0.00 £21.00 £21.00 £0.00 £21.00 SURETY FEE VEHICLE TYPE Motorcycle, light passenger and light goods vehicles £160.00 £0.00 £160.00 £160.00 £0.00 £160.00 Buses, recovery, haulage and goods vehicles £330.00 £0.00 £330.00 £330.00 £0.00 £330.00 Exceptional loads and heavy goods vehicles (such as lorry or bus) £700.00 £0.00 £700.00 £700.00 £0.00 £700.00 (See Note 8) BAY SUSPENSIONS On Street - Per Bay Per Day £19.00 £20.00 Off Street - Per Bay Per Day £19.00 £20.00 PARKING CONTRAVENTIONS Page 145 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) LIVE ACTIVE LEISURE CAR PARKS Off-Street Rodney Pavilion 2 Hours £1.10 £1.20 3 Hours £4.00 £4.20 4 Hours £5.70 £5.90 Bells Sports Centre 2 Hours £1.10 £1.20 5 Hours £1.20 £1.30 6 Hours £5.90 £6.10 9 Hours £7.60 £7.90 CHARGING FOR ALTERNATIVE USE OF CAR PARKING SPACES 1. Council events run by Perth and Kinross Council 2. Events funded / supported by Perth and Kinross Council - charge discounted initially as agreed by Sponsor (Head of Service / Executive Director). As the event becomes more established then charges will be introduced as determined by the Sponsor. 3. Commercial Events - Normal charge with 50% discount applied for long term suspensions (>14 days) 4. Charitable Events PARKING DISPENSATION Per Vehicle Per Day (with prior approval from PKC Parking Services) £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 CHARGES FOR CONES AND NOTICES (Internal Fees - see Note 7) Deployment and Collection of Cones/Notices First Hour (1 vehicle and 1 operative - max 90 cones) £325.00 £0.00 £325.00 £338.00 £0.00 £338.00 Additional Hours (per hour, per operative) £155.00 £0.00 £155.00 £161.00 £0.00 £161.00 Replacement of Lost/Damaged Equipment Per Cone £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 Per Notice Board £260.00 £0.00 £260.00 £270.00 £0.00 £270.00 Notes: 1. All 3 Perth City Zones (including Rodney Pavilion and Bells Sports Centre) and Rural Towns allow first 15 minutes of free parking. 2. All On and Off Street Charges Apply 8am To 6pm Monday To Saturday. 3. On-Street Parking charges exclude VAT (outwith scope). 4. Off-Street Parking charges include VAT (standard rate 20%). 5. Bay Suspensions - discounted rates may be applied for extended periods for large events etc. See charging for Alternative Use of Car Parking Spaces above. 6. Parking Dispensations - the Council must be satisfied that parking in contravention is necessary before approval will be granted. 7. If charging for cones/notices to non-Council customer, standard rate VAT must be added to the charge. 8. Surety Fee (DVLA delegated powers) - refundable if commitment to tax and correctly register the vehicle is complied with within 15 days. No Charge No Charge No Charge By Arrangement By Arrangement Discount by Arrangement Discount by Arrangement No Charge Page 146 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) RESIDENTIAL DEVELOPMENT 1) Construction of buildings, structures or erections for use as residential accommodation (other than development within categories 2-6):- a) Where development does not exceed 10 dwellings: Fee per dwelling £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 b) Where development is fewer than 50 dwellings: Fee per dwelling for first 10 dwellings £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 Fee for each dwelling thereafter £536.00 £0.00 £536.00 £536.00 £0.00 £536.00 c) Where development is 50 of more dwellings: Fee for first 10 dwellings £7,140.00 £0.00 £7,140.00 £7,140.00 £0.00 £7,140.00 Fee per dwelling for dwellings 11-49 £536.00 £0.00 £536.00 £536.00 £0.00 £536.00 Fee per dwelling for 50th dwelling and above £298.00 £0.00 £298.00 £298.00 £0.00 £298.00 (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) EXISTING DWELLINGS 2) Carrying out of operations which will result in enlargement, improvement or other alteration of an existing dwelling:- a) Where application relates to 1 dwelling £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 b) Where application relates to 2 or more dwellings £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 3a) Carrying out of operations including erection of a building within the curtilage of an existing dwelling, for purposes ancillary to the enjoyment of the dwelling as such:- a) Where application relates to 1 dwelling £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 b) Where application relates to 2 or more dwellings £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 3b) Erection or construction of gates, fences, walls or other means of enclosure along a boundary of the curtilage of an existing dwelling:- a) Where application relates to 1 dwelling £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 b) Where application relates to 2 or more dwellings £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 15: PLANNING AND BUILDING STANDARDS CHARGES This is not a comprehensive list of fees. If in doubt please contact Economy, Development and Planning. (Charges Effective 09/06/2025) TABLE 1 Fees for applications for planning permission and for applications for matters specified by condition on a planning permission in principle Page 147 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) NON-RESIDENTIAL BUILDINGS 4) Construction of buildings, structures or erections including extensions (other than construction within categories 1, 5 and 6):- a) Where no floor area is created, or the gross floor space does not exceed 50sq metres £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 b) Where the gross floor space created exceeds 50sq metres, but does £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 not exceed 100sq metres c) Where the gross floor space created exceeds 100sq metres, but does £714.00 + £714.00 per £0.00 £714.00 + £714.00 per £714.00 + £714.00 per £0.00 £714.00 + £714.00 per not exceed 4,000sq metres additional 100 sqm additional 100 sqm additional 100 sqm additional 100 sqm d) Where the gross floor space created exceeds 4,000sq metres £28,560 + £357.00 per additional 100 sqm £0.00 £28,560 + £357.00 per additional 100 sqm £28,560 + £357.00 per additional 100 sqm £0.00 £28,560 + £357.00 per additional 100 sqm e) Where no buildings or floor space is to be created - fee per 0.1 hectare of site area £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) AGRICULTURAL BUILDINGS 5) The erection, on land used for purposes of agriculture, of buildings to be used for agriculture purposes (other than construction within category 6):- a) Where the ground area to be covered by the development does not exceed 500sq metres £595.00 £0.00 £595.00 £595.00 £0.00 £595.00 b) Where the ground area to be covered by the development exceeds 500sq metres £595.00 + £595.00 per additional 100 sqm £0.00 £595.00 + £595.00 per additional 100 sqm £595.00 + £595.00 per additional 100 sqm £0.00 £595.00 + £595.00 per additional 100 sqm (Subject to a maximum of £29,760) (Subject to a maximum of £29,760) GLASSHOUSES AND POLYTUNNELS 6) The erection of glasshouses or polytunnels to be used for agricultural purposes:- Fee for each 100 square metres of ground area to be covered by the development £119.00 per 100 sqm £0.00 £119.00 per 100 sqm £119.00 per 100 sqm £0.00 £119.00 per 100 sqm (Subject to a maximum of £5,952) (Subject to a maximum of £5,952) ENERGY GENERATION - WIND TURBINES 7) The erection of wind turbines and the carrying out of other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- a) Where the number of turbines does not exceed 3: i) Where none of the turbines have a ground to hub height exceeding 15 metres £1,488.00 £0.00 £1,488.00 £1,488.00 £0.00 £1,488.00 ii) Where one or more of the turbines has a ground to hub height exceeding 15 metres, but not exceeding 50 metres £2,976.00 £0.00 £2,976.00 £2,976.00 £0.00 £2,976.00 iii) Where one or more of the turbines has a ground to hub height exceeding 50 metres £5,952.00 £0.00 £5,952.00 £5,952.00 £0.00 £5,952.00 b) Where the number of turbines exceeds 3 - for each 0.1 hectare of site area £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare (Section awaiting clarification from Scottish Gov't relating to planning permission in principle) (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) Page 148 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) ENERGY GENERATION - HYDRO ELECTRIC 8) The construction of a hydro-electric generating station and the carrying out of any other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- Fee for each 0.1 hectare of site area £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare (Subject to a maximum of £29,760) (Subject to a maximum of £29,760) ENERGY GENERATION - SOLAR ELECTRIC 9) The construction of a solar-electric generating station and the carrying out of any other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- Fee for each 0.1 hectare of site area £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare (Subject to a maximum of £29,760) (Subject to a maximum of £29,760) DRILLING FOR OIL / NATURAL GAS 10) The carrying out of any operations connected with the exploratory drilling for oil or natural gas:- a) Where the site area does not exceed 0.1 hectares £1,190.00 £0.00 £1,190.00 £1,190.00 £0.00 £1,190.00 b) Where the site area exceeds 0.1 hectares £1,160 + £595.00 per additional 0.1 hectare £0.00 £1,160 + £595.00 per additional 0.1 hectare £1,160 + £595.00 per additional 0.1 hectare £0.00 £1,160 + £595.00 per additional 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) FISH AND SHELLFISH FARMING 11) The placing or assembly of equipment in any part of marine waters for the purposes of fish farming:- For each 0.1 hectare of surface area of the marine waters to be used, plus £238.00 £0.00 £238.00 £238.00 £0.00 £238.00 For each 0.1 hectare of the sea bed to be used £89.00 £0.00 £89.00 £89.00 £0.00 £89.00 (Subject to a maximum of £29,760) (Subject to a maximum of £29,760) 12) The placing or assembly of equipment in any part of marine waters for the purposes of shellfish farming:- For each 0.1 hectare of surface area of the marine waters to be used £129.00 £0.00 £129.00 £129.00 £0.00 £129.00 (Subject to a maximum of £29,760) (Subject to a maximum of £29,760) OTHER OPERATIONS 13) The erection, alteration or replacement of plant or machinery:- *This would include plant or machinery for energy storage and heat network developments a) Where the site area does not exceed 5 hectares £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare b) Where the site area exceeds 5 hectares £29,750 + £298.00 per additional 0.1 hectare £0.00 £29,750 + £298.00 per additional 0.1 hectare £29,750 + £298.00 per additional 0.1 hectare £0.00 £29,750 + £298.00 per additional 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) Page 149 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 14) The construction of car parks, service roads and other means of access on land used for the purposes of a single undertaking, where the development is required for a £595.00 £0.00 £595.00 £595.00 £0.00 £595.00 purpose incidental to the existing use of the land:- 15) Operations for the winning and working of minerals (not including peat):- a) Where the site area does not exceed 0.1 hectare £1,190.00 £0.00 £1,190.00 £1,190.00 £0.00 £1,190.00 b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares £1,190 + £595.00 per additional 0.1 hectare £0.00 £1,190 + £595.00 per additional 0.1 hectare £1,190 + £595.00 per additional 0.1 hectare £0.00 £1,190 + £595.00 per additional 0.1 hectare c) Where the site area exceeds 15 hectares £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) 16) Operations for the extraction of peat:- For each 0.1 hectare of site area £595.00 £0.00 £595.00 £595.00 £0.00 £595.00 (Subject to a maximum of £7,142) (Subject to a maximum of £7,142) 17) The carrying out of any operations not coming within any of the above categories:- a) Where the site area does not exceed 0.1 hectare £1,190.00 £0.00 £1,190.00 £1,190.00 £0.00 £1,190.00 b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare c) Where the site area exceeds 15 hectares £10,115 + £298.00 per additional 0.1 hectare £0.00 £10,115 + £298.00 per additional 0.1 hectare £10,115 + £298.00 per additional 0.1 hectare £0.00 £10,115 + £298.00 per additional 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) USE OF LAND 18) The use of land for the disposal of refuse or waste materials or for the deposit of material remaining after minerals have been extracted from land:- a) Where the site area does not exceed 0.1 hectare £1,190.00 £0.00 £1,190.00 £1,190.00 £0.00 £1,190.00 b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare c) Where the site area exceeds 15 hectares £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) 19) The use of land for the storage of minerals in the open:- a) Where the site area does not exceed 0.1 hectare £1,190.00 £0.00 £1,190.00 £1,190.00 £0.00 £1,190.00 b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare £1,190 + £595.00 per additional 1 hectare £0.00 £1,190 + £595.00 per additional 1 hectare c) Where the site area exceeds 15 hectares £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare £89,845 + £298.00 per additional 0.1 hectare £0.00 £89,845 + £298.00 per additional 0.1 hectare (Section awaiting clarification from Scottish Gov't) (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) Page 150 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) CHANGE OF USE OF BUILDINGS OR LAND 20) The change of use of a building to use as one or more dwellings:- a) Where the number of dwellings to be created does not exceed 10 dwellings: Fee per dwelling £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 b) Where the number of dwellings to be created is fewer than 50 dwellings: Fee for first 10 dwellings £7,140.00 £0.00 £7,140.00 £7,140.00 £0.00 £7,140.00 Fee for each dwelling thereafter £536.00 £0.00 £536.00 £536.00 £0.00 £536.00 c) Where the number of dwellings to be created is 50 or more: Fee for first 10 dwellings £7,140.00 £0.00 £7,140.00 £7,140.00 £0.00 £7,140.00 Fee for each dwelling in excess of 10 dwellings, up to 50 dwellings £536.00 £0.00 £536.00 £536.00 £0.00 £536.00 Fee for each dwelling in excess of 50 dwellings £298.00 £0.00 £298.00 £298.00 £0.00 £298.00 (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) 21) A material change in the use of a building (other than a change of use referred to in category 20):- a) Where the gross floor space does not exceed 100sq metres £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 b) Where the gross floor space exceeds 100sq meters, but does not exceed 4,000sq metres £714.00 + £714.00 per additional 100 sqm £0.00 £714.00 + £714.00 per additional 100 sqm £714.00 + £714.00 per additional 100 sqm £0.00 £714.00 + £714.00 per additional 100 sqm c) Where the gross floor space exceeds 4,000sq metres £28,560 + £357.00 per additional 100 sqm £0.00 £28,560 + £357.00 per additional 100 sqm £28,560 + £357.00 per additional 100 sqm £0.00 £28,560 + £357.00 per additional 100 sqm (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) 22) A material change in the use of land - fee per 0.1 hectare of site area (other than those detailed below):- £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare £595.00 per 0.1 hectare £0.00 £595.00 per 0.1 hectare a) A change of use within category 21, or (Subject to a maximum of £5,952) (Subject to a maximum of £5,952) b) A change of use within categories 18 or 19, or c) A change in the use of equipment place or assembled in marine waters for the purposes of fish farming or shellfish farming Page 151 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) RESIDENTIAL DEVELOPMENT - NEW DWELLINGS 1) Construction of buildings, structures or erections for use as residential accommodation:- a) Where only 1 dwellinghouse is to be created £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 b) Where more than 1 dwellinghouse is to be created and site area does £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare not exceed 2.5 hectares c) Where more than 1 dwellinghouse is to be created and site area exceeds 2.5 hectares £17,850 + £357.00 per additional 0.1 hectare £0.00 £17,850 + £357.00 per additional 0.1 hectare £17,850 + £357.00 per additional 0.1 hectare £0.00 £17,850 + £357.00 per additional 0.1 hectare (Subject to a maximum of £89,280) (Subject to a maximum of £89,280) NON-RESIDENTIAL BUILDINGS 2) Construction of buildings, structures or erections including extensions:- a) Where the site is less than or equal to 2.5 hectares £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare £714.00 per 0.1 hectare £0.00 £714.00 per 0.1 hectare b) Where the site area exceeds 2.5 hectares £17,850 + £357.00 per additional 0.1 hectare £0.00 £17,850 + £357.00 per additional 0.1 hectare £17,850 + £357.00 per additional 0.1 hectare £0.00 £17,850 + £357.00 per additional 0.1 hectare (Subject to a maximum of £89,280) (Subject to a maximum of £89,280) CERTIFICATES OF LAWFULNESS OF EXISTING USE OR DEVELOPMENT 1) An application under section 150(1) (a) or (b) of the 1997 Act (or both as the case may be):- The amount that would be payable in respect of an application for planning permission to institute the use or carry out the operations specified in the application (or an application to do both, as the case may be). 2) An application under section 150(1) (c) of the 1997 Act £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 CERTIFICATES OF LAWFULNESS FOR PROPOSED USE OR DEVELOPMENT 3) An application under section 151(1) of the 1997 Act (apart from one within category 4):- Half the amount that would be payable in respect of an application for planning permission to institute the use or carry out the operations specified in the application (or an application to do both, as the case may be). 4) An application under section 151(1) (a) where the use specified is use as one or more separate dwellinghouses £714.00 per dwellinghouse £0.00 £714.00 per dwellinghouse £714.00 per dwellinghouse £0.00 £714.00 per dwellinghouse (Subject to a maximum of £178,560) (Subject to a maximum of £178,560) TABLE 3 Fees for applications for a certificate of lawful use or development (Section 150) or a certificate of proposed use or development (Section 151 of the 1997 Act). TABLE 2 Fees for applications for planning permission in principle. Refer to Table 1 for Fee Refer to Table 1 for Fee Refer to Table 1 for Fee - Half the Applicable Fee Refer to Table 1 for Fee - Half the Applicable Fee Page 152 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 1) An application made for determination as to whether the prior approval of the planning authority is required in relation to development (other than one within categories 2 to 9) £207.00 £0.00 £207.00 £207.00 £0.00 £207.00 2) An application made by virtue of paragraph (4A) of Class 18 of Part 6 (agricultural buildings and operations) No Fee No Fee 3) An application made by virtue of paragraph (4) of Class 18 of Part 6 (agricultural buildings and operations) £620.00 £0.00 £620.00 £620.00 £0.00 £620.00 4) An application made by virtue of paragraph (5) of Class 18C of Part 6 (agricultural buildings and operations) £620.00 £0.00 £620.00 £620.00 £0.00 £620.00 5) An application made by virtue of paragraph (4) of Class 21A of Part 6A (fish farming) £775.00 £0.00 £775.00 £775.00 £0.00 £775.00 6) An application made by virtue of paragraph (4) of Class 22A of Part 7 (forestry buildings and operations) £620.00 £0.00 £620.00 £620.00 £0.00 £620.00 7) An application made by virtue of paragraph (5) of Class 22B of Part 7 (forestry buildings and operations) £620.00 £0.00 £620.00 £620.00 £0.00 £620.00 8) An application made by virtue of paragraph (4) of Class 22 of Part 7 (forestry buildings and operations) No Fee No Fee 9) An application made by virtue of sub-paragraph (23) of Class 67 of Part 20 (development by electric communications code operators) £775.00 £0.00 £775.00 £775.00 £0.00 £775.00 NON MATERIAL VARIATION A request made to a planning authority to vary a planning permission under section 64 of the Town and Country Planning (Scotland) Act 1997 (as amended) - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7 (community councils) DISCHARGE OF CONDITIONS Where an applicant seeks approval of information submitted in respect of a condition attached to a planning permission, for the agreement of the planning authority - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) TABLE 4 Fee reduced by half Fee reduced by half Fee waived in full Fee waived in full £119.00 for each request - no limit on number of requests £119.00 for each request - no limit on number of requests Fee waived in full Fee waived in full Fee reduced by half Fee reduced by half Fees for a determination as to whether prior approval is required for development under schedule 1 of the general permitted development order 1992, as amended. TABLE 5 Charges for discretionary services (regulation 4) £238.00 for each request - no limit on number of requests £238.00 for each request - no limit on number of requests Page 153 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) COMPLIANCE WITH CONDITIONS Where an applicant seeks confirmation that the terms set out in a condition attached to a planning permission have been met: - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) PRE-APPLICATION ENQUIRIES A separate enquiry, and fee, is required for each development or each site. Note - Pre-application enquires must be submitted via MyPKC on-line enquiry form. Householder Enquiry £45.83 £9.17 £55.00 £47.50 £9.50 £57.00 Local Enquiries £258.33 £51.67 £310.00 £268.33 £53.67 £322.00 Major Enquiries £866.67 £173.33 £1,040.00 £901.67 £180.33 £1,082.00 Returned Applications - Administration Charge - see note 7 below £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 PRE-VALIDATION SUBMISSION CHECKS Where an application is checked before formal submission to identify any omissions. Note - The scale of the development is as defined in the Hierarchy Regulations. Householder Planning Applications £21.67 £4.33 £26.00 £22.50 £4.50 £27.00 Local Planning Applications £54.17 £10.83 £65.00 £56.67 £11.33 £68.00 Major Planning Applications £104.17 £20.83 £125.00 £108.33 £21.67 £130.00 Note - there is no charge is respect of submissions relating to listed building consent or conservation area consent. Fee waived in full Fee waived in full £119.00 for each request - no limit on number of requests £119.00 for each request - no limit on number of requests Fee reduced by half Fee reduced by half Fee waived in full Fee waived in fullWhere an enquiry relates to a householder development which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Fee reduced by half Fee reduced by half Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) Fee reduced by half Fee reduced by half Where an enquiry relates to a householder development which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Fee waived in full Fee waived in full Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) Page 154 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) PREPARATION OF A PROCESSING AGREEMENT MASTERPLAN CONSENT AREA SCHEMES Note - "not for profit enterprise" and "social enterprise" have meanings in section 252(1F) of the Town and Country Planning (Scotland) Act 1997 (as amended) APPLICATIONS BY COMMUNITY COUNCILS APPLICATION IN CONSERVATION AREAS a) Where the application relates solely to:- i) The carrying out of operations for the alteration of a dwellinghouse (but not including the extension of or the erection of a dwellinghouse); or ii) The operations within the curtilage of a dwellinghouse (but not including the extension of or the erection of a dwellinghouse) b) The dwellinghouse is in a conservation area c) The application relates solely to a development within one or more of the classes specified in schedule 1 of the General Permitted Development Order; and d) The only reason planning permission is not granted by article 3(1) of the General Permitted Development Order is that the development would be in a conservation area. Fee calculated in accordance with tables above, reduced by 25% Fee may be applied in certain circumstances - limited to cost recovery Fee may be applied in certain circumstances - limited to cost recovery Fee calculated in accordance with tables above, reduced by 25% Fee reduced by one quarter for planning applications, certificates of lawful use or development, certificates of proposed use or development, advertisement consents, applications made under section 41 and determinations as to whether the planning authority's prior approval is required. Reduced and waived fees subject to agreement by Council Fee calculated in accordance with tables above, reduced by 50% A planning authority may only charge a fee for the preparation of a processing agreement after the publication of information setting out:- a) how the fee is to be calculated, b) under what circumstances the planning authority may waive or reduce the fee, and c) when any fee is to be paid. (5B) A fee for the preparation of a processing agreement:- a) is to be payable by the person entering into, or seeking to enter into, the processing agreement with the planning authority, and b) may not exceed the cost to the planning authority of preparing the processing agreement. Fee may be applied in certain circumstances - limited to cost recovery The making or alteration to a masterplan consent area scheme An application for approval, consent or agreement required by a condition specified in a masterplan consent area scheme A planning authority may:- a) require payment of a charge in respect of costs related to the making or alteration of a masterplan consent area scheme from a person making an application for approval, consent or agreement required by a condition specified in the masterplan consent area scheme, b) charge a fee in respect of an application for approval, consent or agreement required by a condition specified in the masterplan consent area scheme. Fee may be applied in certain circumstances - limited to cost recovery TABLE 6 Waived or reduced fees for planning applications (regulations 5) Where the application relates to development which, in the opinion of the planning authority, has the primary purpose of contributing to a not-for-profit enterprise or a social enterprise, and where the application relates to development which, in the opinion of the planning authority, is likely to contribute to improving health of residents of the area to which the application relates. Fee reduced by one quarter for planning applications, certificates of lawful use or development, certificates of proposed use or development, advertisement consents, applications made under section 41 and determinations as to whether the planning authority's prior approval is required. Reduced and waived fees subject to agreement by Council Applications by Community Councils Fee calculated in accordance with tables above, reduced by 50% Page 155 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) APPLICATIONS FOR THE PROVISION OF FACILITIES FOR SPORT OR RECREATION £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 a) Planning permission, or b) The approval, consent, or agreement required by a condition imposed on a grant of permission in principle, in respect of development of land lying in the areas of 2 or more planning authorities. Planning permission in principle was granted on or after 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to the cumulative maximum of £172,856.00. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 Planning permission in principle was granted on or after 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to the cumulative maximum of £172,856.00. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 The fee payable is subject to the cumulative maximum of the relevant fee category. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 Planning permission in principle was granted on or after 1 April 2022 and before 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a maximum of £150,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 Planning permission in principle was granted before 1 April 2022, and the application relates to development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a cumulative maximum of £125,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 Planning permission in principle was granted on or after 1 April 2022 and before 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a maximum of £150,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 The fee payable is subject to the cumulative maximum of the relevant fee category. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 The total fee payable in respect of all the applications is the lesser of: a) One and a half times the amount of the fee which would have been payable for an application in respect of the same development but lying in the area of a single planning authority. b) The sum of the amounts of the fees which would have been payable in respect of all the applications. The fee payable to a planning authority in respect of such an application is the proportion of the total fee payable equal to the proportion of the total site area of the development which falls within the area of that planning authority. Where an application is made by or for a club, society, trust or other organisation which is not established or conducted for profit and whose objects or purposes, as the case may be, are the provision of facilities for sport or recreation, and: a) The application relates to:- i) The making of material change in the use of land to use the land as a playing field; or ii) The carrying out of operations other than the erection of a building containing floor space, for purposes ancillary to the use of the land as a playing field, and to no other development; and b) That the planning authority is satisfied that the development is to be carried out on land which is, or is intended to be used wholly or mainly for the carrying out of objects or purposes, as the case may be, of the club, society, trust or organisation. APPLICATIONS FOR THE APPROVAL, CONSENT OR AGREEMENT REQUIRED BY A CONDITION IMPOSED ON A GRANT OF PLANNING PERMISSION IN PRINCIPLE Where the application is for the approval, consent, or agreement required by a condition imposed on a grant of permission in principle and:- Planning permission in principle was granted before 1 April 2022, and the application relates to development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a cumulative maximum of £125,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £595 CROSS BOUNDARY APPLICATIONS - ALLOCATION OF FEE Where the applications are made for:- The total fee payable in respect of all the applications is the lesser of: a) One and a half times the amount of the fee which would have been payable for an application in respect of the same development but lying in the area of a single planning authority. b) The sum of the amounts of the fees which would have been payable in respect of all the applications. The fee payable to a planning authority in respect of such an application is the proportion of the total fee payable equal to the proportion of the total site area of the development which falls within the area of that planning authority. Page 156 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) APPLICATIONS MADE IN RETROSPECT Where an application for planning permission is made after the whole development being applied for has been carried out in full ADVERTISEMENTS All applications for express consent for the display of advertisements £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 SECTION 42 APPLICATIONS Applications for planning permission made under section 42 (applications to develop land £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 without complying with previous conditions) of the 1997 Act HIGH HEDGE APPLICATIONS High Hedge Application Fee £365.00 £0.00 £365.00 £380.00 £0.00 £380.00 HAZARDOUS SUBSTANCES APPLICATIONS Where an application is made under regulation 6 (applications for hazardous substances consent) where the quantity specified in the application as the maximum quantity proposed £1,429.00 £0.00 £1,429.00 £1,429.00 £0.00 £1,429.00 to be present exceeds twice the controlled quantity Where an application is made under:- i) Regulation 6 (other than an application referred to in sub-paragraph above); ii) Regulation 7 (applications for removal of conditions attached to hazardous substances consent); or £714.00 £0.00 £714.00 £714.00 £0.00 £714.00 iii) Regulation 8 (application for continuation of hazardous substances consent where there has been a change in the person in control of any part of the land). See Town and Country Planning (Hazardous Substances) (Scotland) Regulations 2015 TABLE 7 Surcharges (applicable from 1 October 2022) TABLE 8 Other Fees Fee calculated in accordance with tables above, plus one quarter Fee calculated in accordance with tables above, plus one quarter Where an application for planning permission is made when the development being applied for has been started but not completed, including revised design of a previously granted planning permission:- Fee calculated in accordance with tables above, plus one quarter Fee calculated in accordance with tables above, plus one quarter Page 157 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) ADMINISTRATION CHARGES Electronic planning history search £87.50 £17.50 £105.00 £90.83 £18.17 £109.00 Copy of planning Decision Notice £35.00 £7.00 £42.00 £36.67 £7.33 £44.00 Copy of plans and documents Contact: developmentmanagement@pkc.gov.uk for price confirmation Contact: developmentmanagement@pkc.gov.uk for price confirmation Note - Charge is per case file request This service is for electronic copies only. This service is for electronic copies only. Paper/Email Applications - Administration Charge - see note 8 below £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 Additional Fee for planning applications requiring advertisement in local press £53.33 £10.67 £64.00 £55.83 £11.17 £67.00 9) The statutory maximum charge allowable for these discretionary fees is set by Scottish Government legislation and may be subject to annual change mid-year. In line with our financial principles, we may implement these, up to as much as the statutory maximum fee, at the same implementation date as all statutory fee changes. NOTES 1) All applications must be accompanied by the appropriate fee. As noted above, fees will be checked at the point of validation. 4) There is no provision in the regulations for the refund of fees paid to Planning Authorities in respect of applications which have been validated. Invalid or incomplete applications will have fees returned if paid. 2) The additional gross floor space created by the development must be clearly indicated in square metres on the submitted plan. For the purposes of the fee regulations, gross floor space includes all storeys, is measured externally including the thickness of internal and external walls and can include areas under canopies. 3) The area of the site must be clearly stated in hectares on the application form and the submitted plan. 5) This is not a comprehensive list of fees. If in doubt, please contact the Duty Planning Officer on 01738 475300 or email developmentmanagement@pkc.gov.uk. A copy of the Town and Country Planning (Fees for Applications) (Scotland) Regulations 2022 (as amended) is also available to view online. 6) Pre-application advice and pre-validation checks may be offered by external planning consultants but may not adhere to advice and validation checks provided/accepted by Perth and Kinross Council. 7) One opportunity will be given to address invalidity issues prior to returning any application, where an application is returned, a handling and administration fee will be retained. 8) All applications are now required to be submitted online, all applications submitted either on paper copy or via email will be subject to an additional handling and administration fee. Page 158 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) BUILDING STANDARDS (FEE LIST FOR BUILDING WARRANT AND ASS. PROCEDURES) Value of Works (£) - 0 - 5,000 £210.00 £0.00 £210.00 £215.00 £0.00 £215.00 5,001 - 5,500 £231.00 £0.00 £231.00 £237.00 £0.00 £237.00 5,501 - 6,000 £252.00 £0.00 £252.00 £259.00 £0.00 £259.00 6,001 - 6,500 £273.00 £0.00 £273.00 £281.00 £0.00 £281.00 6,501 - 7,000 £294.00 £0.00 £294.00 £303.00 £0.00 £303.00 7,001 - 7,500 £315.00 £0.00 £315.00 £325.00 £0.00 £325.00 7,501 - 8,000 £336.00 £0.00 £336.00 £347.00 £0.00 £347.00 8,001 - 8,500 £357.00 £0.00 £357.00 £369.00 £0.00 £369.00 8,501 - 9,000 £378.00 £0.00 £378.00 £391.00 £0.00 £391.00 9,001 - 9,500 £399.00 £0.00 £399.00 £413.00 £0.00 £413.00 9,501 - 10,000 £420.00 £0.00 £420.00 £435.00 £0.00 £435.00 10,001 - 11,000 £443.00 £0.00 £443.00 £461.00 £0.00 £461.00 11,001 - 12,000 £466.00 £0.00 £466.00 £487.00 £0.00 £487.00 12,001 - 13,000 £489.00 £0.00 £489.00 £513.00 £0.00 £513.00 13,001 - 14,000 £512.00 £0.00 £512.00 £539.00 £0.00 £539.00 14,001 - 15,000 £535.00 £0.00 £535.00 £565.00 £0.00 £565.00 15,001 - 16,000 £558.00 £0.00 £558.00 £591.00 £0.00 £591.00 16,001 - 17,000 £581.00 £0.00 £581.00 £617.00 £0.00 £617.00 17,001 - 18,000 £604.00 £0.00 £604.00 £643.00 £0.00 £643.00 18,001 - 19,000 £627.00 £0.00 £627.00 £669.00 £0.00 £669.00 19,001 - 20,000 £650.00 £0.00 £650.00 £695.00 £0.00 £695.00 20,001 - 30,000 £728.00 £0.00 £728.00 £780.00 £0.00 £780.00 30,001 - 40,000 £806.00 £0.00 £806.00 £865.00 £0.00 £865.00 40,001 - 50,000 £884.00 £0.00 £884.00 £950.00 £0.00 £950.00 50,001 - 60,000 £962.00 £0.00 £962.00 £1,035.00 £0.00 £1,035.00 60,001 - 70,000 £1,040.00 £0.00 £1,040.00 £1,120.00 £0.00 £1,120.00 70,001 - 80,000 £1,118.00 £0.00 £1,118.00 £1,205.00 £0.00 £1,205.00 80,001 - 90,000 £1,196.00 £0.00 £1,196.00 £1,290.00 £0.00 £1,290.00 90,001 - 100,000 £1,274.00 £0.00 £1,274.00 £1,375.00 £0.00 £1,375.00 100,001 - 120,000 £1,402.00 £0.00 £1,402.00 £1,513.00 £0.00 £1,513.00 120,001 - 140,000 £1,530.00 £0.00 £1,530.00 £1,651.00 £0.00 £1,651.00 140,001 - 160,000 £1,658.00 £0.00 £1,658.00 £1,789.00 £0.00 £1,789.00 160,001 - 180,000 £1,786.00 £0.00 £1,786.00 £1,927.00 £0.00 £1,927.00 180,001 - 200,000 £1,914.00 £0.00 £1,914.00 £2,065.00 £0.00 £2,065.00 200,001 - 220,000 £2,042.00 £0.00 £2,042.00 £2,203.00 £0.00 £2,203.00 220,001 - 240,000 £2,170.00 £0.00 £2,170.00 £2,341.00 £0.00 £2,341.00 240,001 - 260,000 £2,298.00 £0.00 £2,298.00 £2,479.00 £0.00 £2,479.00 260,001 - 280,000 £2,426.00 £0.00 £2,426.00 £2,617.00 £0.00 £2,617.00 280,001 - 300,000 £2,554.00 £0.00 £2,554.00 £2,755.00 £0.00 £2,755.00 300,001 - 320,000 £2,682.00 £0.00 £2,682.00 £2,893.00 £0.00 £2,893.00 320,001 - 340,000 £2,810.00 £0.00 £2,810.00 £3,031.00 £0.00 £3,031.00 340,001 - 360,000 £2,938.00 £0.00 £2,938.00 £3,169.00 £0.00 £3,169.00 360,001 - 380,000 £3,066.00 £0.00 £3,066.00 £3,307.00 £0.00 £3,307.00 380,001 - 400,000 £3,194.00 £0.00 £3,194.00 £3,445.00 £0.00 £3,445.00 400,001 - 420,000 £3,322.00 £0.00 £3,322.00 £3,583.00 £0.00 £3,583.00 420,001 - 440,000 £3,450.00 £0.00 £3,450.00 £3,721.00 £0.00 £3,721.00 440,001 - 460,000 £3,578.00 £0.00 £3,578.00 £3,859.00 £0.00 £3,859.00 BUILDING STANDARDS Page 159 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 460,001 - 480,000 £3,706.00 £0.00 £3,706.00 £3,997.00 £0.00 £3,997.00 480,001 - 500,000 £3,834.00 £0.00 £3,834.00 £4,135.00 £0.00 £4,135.00 500,001 - 550,000 £4,055.00 £0.00 £4,055.00 £4,374.00 £0.00 £4,374.00 550,001 - 600,000 £4,276.00 £0.00 £4,276.00 £4,613.00 £0.00 £4,613.00 600,001 - 650,000 £4,497.00 £0.00 £4,497.00 £4,852.00 £0.00 £4,852.00 650,001 - 700,000 £4,718.00 £0.00 £4,718.00 £5,091.00 £0.00 £5,091.00 700,001 - 750,000 £4,939.00 £0.00 £4,939.00 £5,330.00 £0.00 £5,330.00 750,001 - 800,000 £5,160.00 £0.00 £5,160.00 £5,569.00 £0.00 £5,569.00 800,001 - 850,000 £5,381.00 £0.00 £5,381.00 £5,808.00 £0.00 £5,808.00 850,001 - 900,000 £5,602.00 £0.00 £5,602.00 £6,047.00 £0.00 £6,047.00 900,001 - 950,000 £5,823.00 £0.00 £5,823.00 £6,286.00 £0.00 £6,286.00 950,001 - 1,000,000 £6,044.00 £0.00 £6,044.00 £6,525.00 £0.00 £6,525.00 1,000,001 + And for every £100,000 or part thereof over £1 million add £315 And for every £100,000 or part thereof over £1 million add £339 Conversion only, without building work £210.00 £0.00 £210.00 £215.00 £0.00 £215.00 Application for demolition only £210.00 £0.00 £210.00 £215.00 £0.00 £215.00 Application for Amendment of Warrant (warrants received after 1 May 2005) Where estimated costs are less than original or is an increase of no more than £5,000 £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Where the new estimated costs increase by more than £5,000 Fee is the amount for a building warrant of the same value as the increase Fee is the amount for a building warrant of the same value as the increase e.g. if increase is £20,000; fee will be £650 e.g. if increase is £20,000; fee will be £695 For demolition or conversion only £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Application for extension of the duration of a Building Warrant (period 9 months) £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 NB. Further extensions may be agreed at discretion of Verifier Late Application (where work is already started):- Late application for a building warrant for the construction of a building or the provision of services, fittings and equipment in connection with a building. Late application for demolition only £300.00 £0.00 £300.00 £350.00 £0.00 £350.00 Returned Applications - Administration Charge - see note 2 £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 Completion Certificate Submitted where no warrant is obtained:- For the construction of a building or the provision of services, fittings and equipment in connection with a building (whether or not combined with an application for demolition) For the demolition of a building only £500.00 £0.00 £500.00 £600.00 £0.00 £600.00 For conversion of a building only £500.00 £0.00 £500.00 £600.00 £0.00 £600.00 Fee is 200% of the fee in table of fees above Fee is 200% of the fee in table of fees above Fee is the same as for a late application for building warrant of the same value of works, that is 300% of the fee in the table of fees above Fee is the same as for a late application for building warrant of the same value of works, that is 300% of the fee in the table of fees above Page 160 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Section 89 Applications:- Raised Platform or Stage <30m square £155.00 £0.00 £155.00 £161.00 £0.00 £161.00 Raised Platform or Stage <30m square with overhead gantry £210.00 £0.00 £210.00 £218.00 £0.00 £218.00 Raised Platform or Stage >30m square £315.00 £0.00 £315.00 £328.00 £0.00 £328.00 Raised Seating £315.00 £0.00 £315.00 £328.00 £0.00 £328.00 Out of hours Inspections - additional fee £105.00 £0.00 £105.00 £109.00 £0.00 £109.00 Late Applications - additional fee (within 14 days of event) Application Fee + 50% Application Fee + 50% Letter of Comfort where no Building Warrant obtained £390.00 £0.00 £390.00 £406.00 £0.00 £406.00 Letter of Comfort with Building Warrant but no Certificate of Completion £200.00 £0.00 £200.00 £208.00 £0.00 £208.00 Confirmation of Exemption £88.00 £0.00 £88.00 £92.00 £0.00 £92.00 Confirmation of Compliance £120.00 £0.00 £120.00 £125.00 £0.00 £125.00 Pre-warrant Discussion £300.00 £0.00 £300.00 £312.00 £0.00 £312.00 ADMINISTRATION CHARGES Electronic Copy of Planning Approval/Refusal Document £35.00 £7.00 £42.00 £36.67 £7.33 £44.00 Electronic Copy of Certificate of Completion £35.00 £7.00 £42.00 £36.67 £7.33 £44.00 Electronic Copy of Building Warrant/Refusal Decision Letter £35.00 £7.00 £42.00 £36.67 £7.33 £44.00 Paper Copy of Plans and Documents By arrangement with Economy, Development and Planning By arrangement with Economy, Development and Planning Note - Charge is per case file request Local Development Plan £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 Search Fee (Building Standards - 25 Years) £87.50 £17.50 £105.00 £90.83 £18.17 £109.00 Property Enquiries £87.50 £17.50 £105.00 £90.83 £18.17 £109.00 NOTES 1) Section 89 Application - Fees may be waived for charitable events and PKC applications, and fees will be reduced by one third (33%) for repeat applications. 2) Returned applications administration charge - will apply where applications have been lodged and registered but found to be exempt from Building Warrant and returned, or are withdrawn before assessment. 3) This is not a comprehensive list of fees and discounts, for more information contact PKC Building Standards (BuildingStandards@pkc.gov.uk) Page 161 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) STREET NAMING AND PROPERTY NUMBERING/RENUMBERING Naming a new street £265.00 £0.00 £265.00 £275.00 £0.00 £275.00 Numbering / Renumbering Properties: 1 Property £85.00 £0.00 £85.00 £90.00 £0.00 £90.00 2-5 Properties £145.00 £0.00 £145.00 £150.00 £0.00 £150.00 6-10 Properties £175.00 £0.00 £175.00 £180.00 £0.00 £180.00 11-25 Properties £230.00 £0.00 £230.00 £240.00 £0.00 £240.00 26-50 Properties £370.00 £0.00 £370.00 £385.00 £0.00 £385.00 51-100 Properties £720.00 £0.00 £720.00 £750.00 £0.00 £750.00 101-150 Properties £1,055.00 £0.00 £1,055.00 £1,100.00 £0.00 £1,100.00 151-200 Properties £1,270.00 £0.00 £1,270.00 £1,320.00 £0.00 £1,320.00 201+ Properties £1,400 + £5 per plot £0.00 £1,400 + £5 per plot £1,455 + £5 per plot £0.00 £1,455 + £5 per plot Numbering / Renumbering a New Development Registering an existing property or renaming a property £85.00 £0.00 £85.00 £90.00 £0.00 £90.00 Additional Services Confirmation of an existing address - per address (solicitor or private enquires) £47.00 £0.00 £47.00 £49.00 £0.00 £49.00 ELECTRICAL VEHICLE CHARGING AC Charging (7kW) Charging Cost - Minimum Fee £1.00 £0.39/kWh £0.08/kWh £0.47/kWh £0.39/kWh £0.08/kWh £0.47/kWh AC Charging (22-25kW) Charging Cost - Minimum Fee £1.00 £0.39/kWh £0.08/kWh £0.47/kWh £0.39/kWh £0.08/kWh £0.47/kWh Overstay Fee £8.33 after 4 hours £1.67 after 4 hours £10.00 after 4 hours £8.33 after 4 hours £1.67 after 4 hours £10.00 after 4 hours Rapid Charging (43kW+) Charging Cost - Minimum Fee £1.00 £0.46/kWh £0.09/kWh £0.55/kWh £0.50/kWh £0.10/kWh £0.60/kWh Overstay Fee £8.33 after 1 hour £1.67 after 1 hour £10.00 after 1 hour £8.33 after 1 hour £1.67 after 1 hour £10.00 after 1 hour Climate Change and Sustainability Committee approved the "Introductions of Charging for Electric Vehicles" (Report No 22/191) on 24 August 2022. The recommendation approved was the Executive Director (Communities) keep tariff rates under review during the year, with delegation to amend the tariff to ensure that future costs continue to be recovered, alongside an annual review to be undertaken as part of the budget process. As listed above less the street naming fees As listed above less the street naming fees 17: ELECTRICAL VEHICLE CHARGING 16: STREET NAMING AND NUMBERING CHARGES Page 162 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) BUS DEPARTURE CHARGES Blairgowrie - Wellmeadow Bus Stance - Per Departure:- Local bus service departures £0.05 £0.01 £0.06 £0.05 £0.01 £0.06 Perth Bus Station - Per Departure:- Local bus service departures £1.60 £0.32 £1.92 £1.60 £0.32 £1.92 Express coach service departures £2.50 £0.50 £3.00 £2.60 £0.52 £3.12 Perth Broxden Park and Ride - Per Departure:- Express coach service departures £2.50 £0.50 £3.00 £2.60 £0.52 £3.12 PRIVATE LANDLORDS CHARGES Tenancy Management Services - Per Property Per Year 20: SCHOOL MEALS AND BREAKFAST CLUBS Primary Pupils £2.30 £0.00 £2.30 £2.40 £0.00 £2.40 Secondary Pupils £2.95 £0.00 £2.95 £3.30 £0.00 £3.30 Adult Meals £4.33 £0.87 £5.20 £4.42 £0.88 £5.30 Breakfast Clubs £2.00 £0.00 £2.00 £2.00 £0.00 £2.00 The above prices are effective from 20 April 2026. 21: CHILDCARE STRATEGY SERVICES KIDS CLUBS: Term Time: One Child £10.85 £0.00 £10.85 £11.50 £0.00 £11.50 Additional Child £10.30 £0.00 £10.30 £10.90 £0.00 £10.90 Holidays and In-Service Days: Up to 5 Hours £21.10 £0.00 £21.10 £22.40 £0.00 £22.40 Up to 7 Hours £23.55 £0.00 £23.55 £25.00 £0.00 £25.00 7 Hours+ £26.10 £0.00 £26.10 £27.50 £0.00 £27.50 The above prices are effective from 1 July 2026. EARLY LEARNING AND CHILDCARE Per Hour £5.25 £0.00 £5.25 £5.25 £0.00 £5.25 Meal* £2.42 £0.00 £2.42 £2.42 £0.00 £2.42 Per 6 Hour Session Including Meal and Snack £33.92 £0.00 £33.92 £33.92 £0.00 £33.92 19: HOUSING MANAGEMENT SERVICES CHARGING 7.5% of rent charged + VAT 7.5% of rent charged + VAT 18: PUBLIC TRANSPORT CHARGING (Subject to a maximum charge of £500 + VAT per property per year) (Subject to a maximum charge of £550 + VAT per property per year) * Scottish Milk and Healthy snack grant funds 58p per day per Nursery pupil for snack and milk. Page 163 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 22: SCHOOL / COMMUNITY CAMPUS / ASTRO PITCHES LETS SCHOOL AND COMMUNITY CAMPUS: Standard Small (Class Size) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £15.00 £0.00 £15.00 £15.00 £0.00 £15.00 Large (Secondary Hall / Gym) - Rate Per Hour £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Standard Junior: (Under 18) Small (Class Size) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Large (Secondary Hall / Gym) - Rate Per Hour £12.00 £0.00 £12.00 £12.00 £0.00 £12.00 Concession: Small (Class Size) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Large (Secondary Hall / Gym) - Rate Per Hour £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Concession Junior: (Under 18) Small (Class Size) - Rate Per Hour £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Large (Secondary Hall / Gym) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Community Campus Meeting Packages: Bronze - Half Day (4 Hours) £5.15 £0.00 £5.15 £5.15 £0.00 £5.15 Silver - Half Day (4 Hours) £7.15 £0.00 £7.15 £7.15 £0.00 £7.15 Gold - Half Day (4 Hours) £10.25 £0.00 £10.25 £10.25 £0.00 £10.25 Bronze - Full Day (8 Hours) £8.20 £0.00 £8.20 £8.20 £0.00 £8.20 Silver - Full Day (8 Hours) £14.35 £0.00 £14.35 £14.35 £0.00 £14.35 Gold - Full Day (8 Hours) £18.45 £0.00 £18.45 £18.45 £0.00 £18.45 For performance bookings, or bookings where tickets are sold, a box office charge of 20% of sales may be considered as an alternative to the above charges. ASTRO TURF: Standard Junior - One Third Pitch (Per Hour) £25.00 £5.00 £30.00 £25.00 £5.00 £30.00 Junior - Two Third Pitch (Per Hour) £29.17 £5.83 £35.00 £29.17 £5.83 £35.00 Junior - Full Pitch (Per Hour) £41.67 £8.33 £50.00 £41.67 £8.33 £50.00 Adult - One Third Pitch (Per Hour) £29.17 £5.83 £35.00 £29.17 £5.83 £35.00 Adult - Two Third Pitch (Per Hour) £37.50 £7.50 £45.00 £37.50 £7.50 £45.00 Adult - Full Pitch (Per Hour) £50.00 £10.00 £60.00 £50.00 £10.00 £60.00 Page 164 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) PERTH HIGH COMMUNITY SPORTS HUB: Standard Small (Meeting Room) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Large (Hall) - Rate Per Hour £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Standard Junior Small (Meeting Room) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Large (Hall) - Rate Per Hour £12.00 £0.00 £12.00 £12.00 £0.00 £12.00 Concession: Small (Meeting Room / Outdoor Usage) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Large (Hall) - Rate Per Hour £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Concession Junior: (Under 18) Small (Meeting Room / Outdoor Usage) - Rate Per Hour £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Large (Hall) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 GEORGE DUNCAN ATHLETICS ARENA Pay and Play - Junior £1.10 £0.00 £1.10 £1.10 £0.00 £1.10 Pay and Play - Adult £2.30 £0.00 £2.30 £2.30 £0.00 £2.30 Exempt: All Council Services Parent Councils / Elections Kids Club (Non Profit Making) User Type: Commercial = Individuals or Commercial Groups/Organisations who are profit making - Price on Request Standard = All groups that do not fall under the Concession criteria, groups where instructor retains income. Concession = Non profit community benefit groups such as Adult Education Associations, MP/MSP/MEP, Religious Activities, Community Planning Partners, Local Voluntary and Charitable Organisations. Youth groups where instructor/club leader does not retain income. Junior = Under 18 Activities. Community Campuses: Blairgowrie, Breadalbane, Glenearn, Loch Leven, North Inch, Strathearn The above prices are effective from 1 August 2025. *All Specialist rooms will have restricted access and require initial contact with the Campus Business Manager to confirm bookings.*Please note that the above charges do not apply to Community Campus sports facilities managed by Live Active Leisure Page 165 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 23: INSTRUMENTAL MUSIC TUITION - CENTRAL GROUPS Central Groups £100.00 £0.00 £100.00 £100.00 £0.00 £100.00 24: CONSULTANCY AND STAFF DEVELOPMENT Charges for Authority Staff £673.00 £0.00 £673.00 £673.00 £0.00 £673.00 25: WELLBANK HOUSE - RENT Rent (Weekly) £64.52 £0.00 £64.52 £64.52 £0.00 £64.52 Eligible Rent (Weekly) £179.85 £0.00 £179.85 £179.85 £0.00 £179.85 Ineligible Amenity Charge (Weekly) £18.27 £0.00 £18.27 £18.27 £0.00 £18.27 Total Rent Charge (Weekly) £262.64 £0.00 £262.64 £262.64 £0.00 £262.64 26. CARE AND SUPPORT SERVICES CARE AND SUPPORT SERVICES Local Authority Residential Care (Per Week) £1,087.54 £1,131.01 OCCUPATIONAL THERAPY EQUIPMENT (MEANS TESTED) OT Maintenance - Stair Lift / Step Lift / Platform Lift / Stair Climber (Annual Charge) £165.36 £171.97 OT Maintenance - Through Floor Lift (Annual Charge) £290.16 £301.77 OT Maintenance - Overhead Tracking Hoist (Annual Charge) £165.36 £171.97 OT Maintenance - Closomat (Annual Charge) £57.20 £59.49 CONTRIBUTION POLICY CHARGEABLE SERVICES (MEANS TESTED) Community Alarm / Telecare (Weekly Charge) £5.14 £5.35 New Rannoch Day Care (Daily Rate) £64.70 £67.29 Day opportunities Older People (Daily Rate) £32.66 £32.47 Gleneagles Day Opportunities (Daily Rate) £48.24 £50.17 Kinnoull and Blairgowrie Day Opportunities (Daily Rate) £42.33 £44.02 External Transport (Per Journey) £20.67 £21.49 STAFF MEALS (PER MEAL) Breakfast £1.81 £1.88 Lunch £3.62 £3.77 Tea/Supper £1.46 £1.52 Snack £0.99 £1.03 Page 166 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) 27: PERTH AND KINROSS LICENSING BOARD FEES UNDER THE LICENSING (SCOTLAND) ACT 2005 PREMISES LICENCE APPLICATION Category 1 £200 £0 £200 £200 £0 £200 Category 2 £800 £0 £800 £800 £0 £800 Category 3 £1,100 £0 £1,100 £1,100 £0 £1,100 Category 4 £1,300 £0 £1,300 £1,300 £0 £1,300 Category 5 £1,700 £0 £1,700 £1,700 £0 £1,700 Category 6 £2,000 £0 £2,000 £2,000 £0 £2,000 PREMISES LICENCE ANNUAL FEE Category 1 £180 £0 £180 £180 £0 £180 Category 2 £220 £0 £220 £220 £0 £220 Category 3 £280 £0 £280 £280 £0 £280 Category 4 £500 £0 £500 £500 £0 £500 Category 5 £700 £0 £700 £700 £0 £700 Category 6 £900 £0 £900 £900 £0 £900 PROVISIONAL PREMISES LICENCE APPLICATION (All categories) £200 £0 £200 £200 £0 £200 CONFIRMATION OF A PROVISIONAL PREMISES LICENCE Category 1 £0 £0 £0 £0 £0 £0 Category 2 £600 £0 £600 £600 £0 £600 Category 3 £900 £0 £900 £900 £0 £900 Category 4 £1,100 £0 £1,100 £1,100 £0 £1,100 Category 5 £1,500 £0 £1,500 £1,500 £0 £1,500 Category 6 £1,800 £0 £1,800 £1,800 £0 £1,800 APPLICATION FOR TRANSFER UNDER SECTION 33 On its own £50 £0 £50 £50 £0 £50 Including an application for minor variation under section 35(1) £60 £0 £60 £60 £0 £60 Including an application for variation (which is not a minor variation) under section 35(1) Category 1 £75 £0 £75 £75 £0 £75 Category 2 £225 £0 £225 £225 £0 £225 Category 3 £300 £0 £300 £300 £0 £300 Category 4 £350 £0 £350 £350 £0 £350 Category 5 £450 £0 £450 £450 £0 £450 Category 6 £525 £0 £525 £525 £0 £525 Page 167 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) APPLICATION FOR TRANSFER UNDER SECTION 34 On its own £50 £0 £50 £50 £0 £50 Including an application for minor variation under section 35(1) £60 £0 £60 £60 £0 £60 Including an application for variation (which is not a minor variation) under section 35(1) Category 1 £75 £0 £75 £75 £0 £75 Category 2 £225 £0 £225 £225 £0 £225 Category 3 £300 £0 £300 £300 £0 £300 Category 4 £350 £0 £350 £350 £0 £350 Category 5 £450 £0 £450 £450 £0 £450 Category 6 £525 £0 £525 £525 £0 £525 APPLICATION TO VARY UNDER SECTION 29 Minor variation £20 £0 £20 £20 £0 £20 Variation under section 31(1) on its own or with a minor variation £31 £0 £31 £31 £0 £31 Other variations: Category 1 £50 £0 £50 £50 £0 £50 Category 2 £200 £0 £200 £200 £0 £200 Category 3 £275 £0 £275 £275 £0 £275 Category 4 £325 £0 £325 £325 £0 £325 Category 5 £425 £0 £425 £425 £0 £425 Category 6 £500 £0 £500 £500 £0 £500 FEES UNDER THE LICENSING (SCOTLAND) ACT 2005 Application For Temporary Premises Licence £150 £0 £150 £150 £0 £150 Personal Licence £50 £0 £50 £50 £0 £50 Issuing Replacement Personal Licence £10 £0 £10 £10 £0 £10 Occasional Licence £10 £0 £10 £10 £0 £10 Extended Hours Application £10 £0 £10 £10 £0 £10 Certified Copy Premises Licence £10 £0 £10 £10 £0 £10 Where fees are fixed by Scottish Govt these are set at the maximum amounts allowed, in other cases the fees are set by Licencing Board/Committee. Page 168 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) LICENCE FEES Taxi/Private Hire Car Driver’s Licence (New): 1 Year £155 £0 £155 £161 £0 £161 3 Years £216 £0 £216 £225 £0 £225 Taxi/Private Hire Car Driver’s Licence (Renewal): 1 Year £127 £0 £127 £132 £0 £132 3 Years £188 £0 £188 £196 £0 £196 Taxi Operator’s Licence: WAV £74 £0 £74 £77 £0 £77 ULH/EV £144 £0 £144 £150 £0 £150 Car £297 £0 £297 £309 £0 £309 Private Hire Operator’s Licence: WAV £63 £0 £63 £66 £0 £66 ULH/EV £122 £0 £122 £127 £0 £127 Car £250 £0 £250 £260 £0 £260 Taxi Booking Office: 1 Year £216 £0 £216 £225 £0 £225 3 Years £288 £0 £288 £300 £0 £300 Vehicle Substitution: Private Hire £60.00 £0 £60.00 £62.00 £0 £62.00 Taxi £40.00 £0 £40.00 £42.00 £0 £42.00 Meter Test Only £39.00 £0 £39.00 £41.00 £0 £41.00 Change of Vehicle Registration £48 £0 £48 £50 £0 £50 Taxi Plate and Mounting: Plate brackets front and back £30 £0 £30 £30 £0 £30 Plate (each) £15 £0 £15 £15 £0 £15 Advertisement £74 £0 £74 £77 £0 £77 Replacement Badge £10 £0 £10 £10 £0 £10 Replacement door stickers (each) £10 £0 £10 £10 £0 £10 Internal complaint badge and wallet £10 £0 £10 £10 £0 £10 Window Cleaner: 1 Year £121 £0 £121 £126 £0 £126 3 Years £182 £0 £182 £189 £0 £189 28: AMENDED FEES UNDER CIVIC GOVERNMENT (SCOTLAND) ACT 1982 Page 169 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Street Trader: 1 Year £182 £0 £182 £189 £0 £189 3 Years £260 £0 £260 £270 £0 £270 Street Trader (Variation) - 1 Year £116 £0 £116 £121 £0 £121 Second Hand Motor Dealer: 1 Year £226 £0 £226 £235 £0 £235 3 Years £336 £0 £336 £349 £0 £349 Second Hand Dealer: 1 Year £226 £0 £226 £235 £0 £235 3 Years £336 £0 £336 £349 £0 £349 Stamp Fairs - 1 Year £45 £0 £45 £47 £0 £47 Stall (Antiques Fair) - 1 Year £72 £0 £72 £75 £0 £75 Cabinet: 1 Year £72 £0 £72 £75 £0 £75 3 Years £171 £0 £171 £178 £0 £178 Market Operator: 1 Year £238 £0 £238 £248 £0 £248 3 Years £316 £0 £316 £329 £0 £329 1 Year £114 £0 £114 £119 £0 £119 3 Years £200 £0 £200 £208 £0 £208 Late Hours Catering: 1 Year £392 £0 £392 £408 £0 £408 3 Years £453 £0 £453 £471 £0 £471 Metal Dealer: 1 Year £238 £0 £238 £248 £0 £248 3 Years £316 £0 £316 £329 £0 £329 Itinerant Metal Dealer: 1 Year £139 £0 £139 £145 £0 £145 3 Years £211 £0 £211 £219 £0 £219 Indoor Sports Entertainment: 1 Year £216 £0 £216 £225 £0 £225 3 Years £293 £0 £293 £305 £0 £305 Sex Shop Licence £1,352 £0 £1,352 £1,406 £0 £1,406 Sexual Entertainment Licence £1,660 £0 £1,660 £1,726 £0 £1,726 already in place for the same premises: Page 170 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Skin Piercing and Tattooing Licence: 1 Year £281 £0 £281 £292 £0 £292 3 Years £348 £0 £348 £362 £0 £362 Small Lotteries: Licence £40 £0 £40 £40 £0 £40 Renewal £20 £0 £20 £20 £0 £20 Material Change of Circumstances £77 £0 £77 £80 £0 £80 Knife Dealers: 1 Year £281 £0 £281 £292 £0 £292 3 Years £336 £0 £336 £349 £0 £349 Knife Dealers (Fair) £72 £0 £72 £75 £0 £75 PUBLIC ENTERTAINMENT Community/Village Halls: 1 Year £205 £0 £205 £213 £0 £213 3 Years £271 £0 £271 £282 £0 £282 Capacity < 200: 1 Year £205 £0 £205 £213 £0 £213 3 Years £271 £0 £271 £282 £0 £282 Capacity 201 – 1500: 1 Year £326 £0 £326 £339 £0 £339 3 Years £398 £0 £398 £414 £0 £414 Capacity 1501 – 5000: 1 Year £789 £0 £789 £821 £0 £821 3 Years £904 £0 £904 £940 £0 £940 Capacity 5001 – 20000: 1 Year £1,695 £0 £1,695 £1,763 £0 £1,763 3 Years £2,256 £0 £2,256 £2,346 £0 £2,346 Capacity >20000: 1 Year £3,382 £0 £3,382 £3,517 £0 £3,517 3 Years £4,508 £0 £4,508 £4,688 £0 £4,688 Funfair: 1 Year £336 £0 £336 £349 £0 £349 3 Years £541 £0 £541 £563 £0 £563 Fun Fair/Inflatables with less than 5 kids rides at Community Event £71 £0 £71 £74 £0 £74 Page 171 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) HOUSES IN MULTIPLE OCCUPATION - Housing (Scotland) Act 2006 Occupancy 3-5 £817 £0 £817 £850 £0 £850 Occupancy 6-10 £899 £0 £899 £935 £0 £935 Occupancy 11-20 £988 £0 £988 £1,028 £0 £1,028 Occupancy 21-30 £1,087 £0 £1,087 £1,130 £0 £1,130 Occupancy 31-40 £1,195 £0 £1,195 £1,243 £0 £1,243 Occupancy 41-50 £1,350 £0 £1,350 £1,404 £0 £1,404 Occupancy 51-75 £1,485 £0 £1,485 £1,544 £0 £1,544 Occupancy 76-100 £1,632 £0 £1,632 £1,697 £0 £1,697 Occupancy 101+ £1,794 £0 £1,794 £1,866 £0 £1,866 Additional Inspection Fee £80 £0 £80 £83 £0 £83 Variation to HMO £71 £0 £71 £74 £0 £74 SHORT-TERM LET LICENCE FEES 3-Year Licence New/Renewal Secondary Letting Licence: Occupancy 1-2 Guests £350 £0 £350 £350 £0 £350 Occupancy 3-6 Guests £530 £0 £530 £530 £0 £530 Occupancy 7-10 Guests £900 £0 £900 £900 £0 £900 Occupancy 11+ Guests £1,600 £0 £1,600 £1,600 £0 £1,600 Home Letting Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Sharing Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Temporary Licence (Maximum Period of 6 Weeks) Secondary Letting Licence Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £270 £0 £270 £270 £0 £270 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 The report “Review of Licence Fees” approved all amended fees under Civic Government (Scotland) Act 1982 (Report No. 12/173 refers). Page 172 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Home Letting Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Temporary Exemption (Max. Period of 6 Weeks in any 12 Month Period) Secondary Letting Licence Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Home Sharing Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Material Change of Circumstances - Premises Secondary Letting Licence Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £270 £0 £270 £270 £0 £270 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Page 173 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Home Letting Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Variation of Licence £75 £0 £75 £75 £0 £75 Material Change of Circumstance - Licence Holder £75 £0 £75 £75 £0 £75 Duplicate Licences £20 £0 £20 £20 £0 £20 Certified True Copy of any Entry on the Public Register £20 £0 £20 £20 £0 £20 The fee to register as a private landlord with a single local authority is £82 + £19 per property. Late penalty fee is £164. PROFESSIONAL FEES Fees are placed at a level which reflects the fact that the Council wants to attract business. The Council only recover fees where the transaction involves a third party (e.g. lease/servitude) and it is reasonable to recover them from the third party. PROPERTY SALES Any fee is agreed with Estates which is then deducted off the capital receipt. SECTION 75 The Council charge £500 which is broadly in line with other Councils. This is notified to the other party at the start of the transaction and recovered at the end of the transaction before the planning consent is issued. Where fees are fixed by Scottish Govt these are set at the maximum amounts allowed, in other cases the fees are set by Licencing Board/Committee. Page 174 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) REGISTRATION FEES Full or Abbreviated Extract: Purchased within one month of registration £10 £0 £10 £10 £0 £10 Where the Registrar is given sight of a full or abbreviated extract £10 £0 £10 £10 £0 £10 Purchased more than one month after the date of registration £15 £0 £15 £15 £0 £15 Submission of marriage notice (per notice form) £45 £0 £45 £45 £0 £45 For solemnisation of civil marriage/ civil partnership £55 £0 £55 £55 £0 £55 £70 £0 £70 £80 £0 £80 £145 £0 £145 £145 £0 £145 Extra fee payable for weekday ceremonies (outwith normal office hours) £220 £0 £220 £240 £0 £240 Extra fee payable for weekend ceremonies £245 £0 £245 £265 £0 £265 Naming Ceremony £260 £0 £260 £275 £0 £275 Renewal of Vows £260 £0 £260 £275 £0 £275 Particular Search £5 £0 £5 £5 £0 £5 General Search £15 £0 £15 £15 £0 £15 Individual Citizenship Ceremony £80 £0 £80 £80 £0 £80 Should the Register General decide to increase the statutory charges during 2026/27 a further report will be presented to the Finance and Resources Committee. Trade Union Commission - Subject to requirements of the Trade Union Bill Arrestment Income: Legislation allows the right on all employers to deduct a £1.00 administration fee from employees with salary arrestments Payroll Service charge - This is inflated by RPI annually Insurance Personal Accident Insurance Illness Consultancy: This is dependent on requirements and the level of the work involved 30: HUMAN RESOURCES CHARGES 29: DEMOCRATIC SERVICES CHARGES Lounge (during office hours) £1.72 per item on payslip per employee £1.72 per item on payslip per employee 21.12% of total payment to insurer (during office hours) 2.5% of gross deduction 2.5% of gross deduction £1 Per Employee £1 Per Employee 21.12% of total payment to insurer 10% of total payment per insurer 10% of total payment per insurer £100 per hour (Dependant on requirements) £100 per hour (Dependant on requirements) Page 175 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Status of Roads - Confirmation on status of sections of road (e.g. solicitors or agents) * £47.00 £0.00 £47.00 £49.00 £0.00 £49.00 *Larger or more complex requests may incur additional charges Road Construction Consent/Road Adoption - Charge Per Officer Hour £78.00 £0.00 £78.00 £90.00 £0.00 £90.00 Vehicular Access where Planning Permission is not required * £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 *Fees are linked to Householder Planning Application Fee - Table 1 - 2(a) and may be subject to annual mid-year change at the same implementation date as Planning statutory fee changes. Certificate of Compliance - Street Traders £118.00 £0.00 £118.00 £123.00 £0.00 £123.00 Cinema Licence - Per screen £72.00 £0.00 £72.00 £75.00 £0.00 £75.00 Export Health Certificate:- Product Not of Animal Origin - Food Safety Premises Endorsement for Export Certificate £34.00 £0.00 £34.00 £36.00 £0.00 £36.00 Food Safety Premises Endorsement for Export Certificate - Urgent Certificate £136.00 £0.00 £136.00 Product Not of Animal Origin - Export Health Certificate £34.00 £0.00 £34.00 £36.00 £0.00 £36.00 Product Not of Animal Origin - Attestation £34.00 £0.00 £34.00 £36.00 £0.00 £36.00 Product of Animal Origin - Attestation £34.00 £0.00 £34.00 £36.00 £0.00 £36.00 Correction / Re-Issue of a Certificate £34.00 £0.00 £34.00 £36.00 £0.00 £36.00 Venison dealers licence £219.00 £0.00 £219.00 £228.00 £0.00 £228.00 Note: Export Health Certificate replaces pre-Brexit Export Certificate - a formal national charging structure is pending, until then Local Authorities continue to use old Export Certificate Charge amounts. 31: ROAD CONSTRUCTION CONSENT AND VEHICULAR ACCESS 32: FOOD SAFETY CHARGES Page 176 of 246
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Total Total Charge Charge Charge Charge 25/26 VAT 25/26 (Inc VAT) 26/27 VAT 26/27 (Inc VAT) Mainstream Rent Bed and Breakfast Dispersed Tenancies Greyfriars Hostel: Rent Heat and Light St Catherine's Square: Rent Sheltered Housing (PKC) Retirement Complexes Rechargeable Repairs Inappropriate Emergencies Planned Maintenance Stair Lighting Lock-up Rent: Council Tenants Non-Council Tenants Garage Site Heat and Lighting - Council Tenants: Sheltered Housing Market, Milne and Lickley Court Multi-Tenure Blocks - Owner Occupiers: Market, Milne and Lickley Court Potterhill and Pomarium Legal Expenses: Single Tenant Joint Tenant Eviction fees/costs Garden Maintenance Garden Maintenance - Hedge Cutting £56.41 - £75.66 per week £60.08 - £80.58 per week £72.41 per week £77.12 per week £40.00 per call out £40.00 per call out £52.35 per year £60.37 per year Cost varies depending on the extent of the works Cost varies depending on the extent of the works £2.60 per week £2.77 per week £13.01 per week £13.85 per week MAINSTREAM ACCOMMODATION TEMPORARY HOMELESS ACCOMMODATION £50.01 - £120.55 per week £53.21 - £128.38 per week 33: HOUSING RELATED CHARGES £50.01 - £120.55 per week £53.21 - £128.38 per week £11.90 per week £11.90 per week Charge depends on establishment rate and family / room size Charge depends on establishment rate and family / room size SHELTERED HOUSING £56.41 - £94.91 per week £60.08 - £101.08 per week OTHER ACCOMMODATION SERVICES Cost varies depending on the extent of the works Cost varies depending on the extent of the works £261.04 per year £274.04 per year £633.88 - £1,117.48 per year £711.88 - £1,166.88 per year £632.84 per year £728.52 per year £46.80 per year £48.36 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £200.00 - £300.00 per year £200.00 - £300.00 per year £453.96 per year £468.00 per year £10.84 per week £11.54 per week £526.63 - £650.57 per year £640.19 - £643.76 per year £1,302.95 - £1,303.08 per year £1,478.66 - £1,479.37 per year Page 177 of 246
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Appendix E Summary of Council Cash Backed Reserves • 31 March 2025 • Projected 31 March 2026 The audited 2024/25 Annual Accounts, that were presented to the Audit and Risk Committee on 1 December 2025, (report no 25/330 refers) provides an overview of the Reserves position as at 31 March 2025 which is summarised in the table below. A projection of balances to be held 31 March 2026 is also shown. Summary of Council Cash Backed Reserves 2025/26 (Projected) £’000 2024/25 (Audited) £’000 General Fund 55.431 68.284 Housing Revenue Account 2.168 2.258 Capital Fund 39.041 36.992 Insurance Fund 2.289 0.623 Capital Receipts Reserve 1.951 1.332 Capital Grants Unapplied 1.701 1.147 102.581 110.636 The above summary excludes the • Revaluation Reserve • Capital Adjustments Account • Financial Instruments Adjustment Account • Pensions Reserve • Employee Statutory Adjustment Account These Reserves reflect proper accounting practice, but are not resource-backed and are, therefore, of limited relevance in determining the Council’s Reserves and budget strategies. 3 Page 179 of 246
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Appendix F £'000 £'000 Balance on General Fund at 1 April 2025 68,284 Budgeted Contributions to/(from) Balances (Approved February 2025) (12,026) Approved Contributions to/(from) Balances since February 2025 (7,954) Revenue Monitoring - Report 3 Service 2,260 Corporate (26) 2,234 Year End Adjustments: Devolved School Management: Projected Under spend 100 Revenue Grants - PEF Funding 100 Developer Contributions: Commuted Sums Net Expenditure (124) Salix 3 Car Parking 226 Council tax income second homes 88 Service concession 3,000 Waste Initiatives 1,500 4,893 Projected Balance on General Fund at 31 March 2026 55,431 Projected General Fund Balance at 31 March 2026 (excl HRA) 3 Page 181 of 246
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Appendix G Earmarked General Fund Balances 31-Mar-26 31-Mar-25 (Projected) (Actual) £m £m General Fund Balance at 31 March (Per Appendix E) 55.431 68.284 Less Earmarked Amounts Revenue Grants 9.901 13.355 Developer Contributions 5.705 5.829 Affordable Housing 4.842 4.796 Transformation and Workforce Management 4.315 4.837 Service Concession Scheme 4.262 13.262 Waste initiatives 1.900 0.000 Anti-Poverty Measures 1.048 1.213 Car Parking 1.035 0.977 Social Care 1.000 0.000 Non-Recurring Pressures c/f from 2025/26 0.847 0.000 Community resilience 0.800 0.000 Communities 0.723 1.003 Culture 0.394 0.499 School Estate 0.253 0.311 Climate Change 0.246 0.295 Modern Apprentices / Graduate Trainees 0.186 0.186 Works Maintenance 0.180 0.200 Local Government Elections 0.159 0.106 Feasibility 0.127 0.100 Devolved School Management Balances 0.100 0.527 Salix Fund 0.078 0.075 Financial Assistance 0.060 0.040 Child Abuse 0.050 0.050 Non-Recurring Pressures c/f from 2024/25 0.048 1.424 Community Investment Fund 0.038 0.061 Non-Recurring Pressures c/f from 2023/24 0.030 0.059 Local Action Partnerships 0.030 0.036 Property Maintenance 0.004 0.080 School Counsellors 0.000 0.151 Events 0.000 0.097 Total Earmarked Reserves 38.361 49.569 Updated Uncommitted Balance 17.070 18.715 3 Page 183 of 246
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Appendix H Summary of Earmarked Reserves at 31 March 2026 Revenue Grants - £9.901 million These grants are being carried forward in Reserves in accordance with proper accounting practice as the grant conditions have been met but the relevant expenditure has not yet been fully incurred. It is possible that further grants will be received in advance of the financial year end, which will augment the projected earmarked Reserve. Developer Contributions: Commuted Sums & Infrastructure and Affordable Housing - £5.705 million The Environment, Infrastructure and Economic Development Committee approved supplementary guidance on 20 September 2023 for developer contributions. Developer Contributions are held in the Council’s earmarked Reserves until they are applied to relevant schemes. It is projected that approximately £979,000 of unapplied resources in relation to affordable housing will be held by the Council at 31 March 2026. Additionally, it is proposed to earmark accumulated balances of £2.750 million for the provision of education infrastructure and £729,000 for transport infrastructure. Contributions are also provided by developers towards the cost of maintaining areas of ground. These contributions are used to fund relevant expenditure over a ten-year period. It is projected that approximately £1.247 million of unapplied resources for tree planting, play areas, community allotments and sports grounds will be held by the Council at 31 March 2026. Affordable Housing (Resources accrued from reduced Council Tax Discounts) - £4.842 million It is anticipated that by the end of the current financial year, there will be a balance of approximately £4.842 million in earmarked Reserves which has been generated because of the Council’s policy of varying the level of Council Tax charged for long term empty properties and second homes. There are projected commitments against this reserve of £200,000 in 2026/27 for empty homes. Transformation and Workforce Management - £4.315 million The Council has resources earmarked to enable the Transformation & Change Strategy and workforce management in future years. 3 Page 185 of 246
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Service Concession Scheme - £4.262 million These resources are earmarked to be phased over a number of years to contribute to the funding of the Revenue Budget. Waste Initiatives £1.9 million The Finance and Resources Committee in February 2026 approved returning £400,000 to the reserve due to slippage on waste projects. In addition £1.5 million has also been earmarked to support waste initiatives. These resources will be utlised in 2026/27 and 2027/28. Anti-Poverty Measures - £1.048 million The Council approved the creation of a COVID-19 Reserve on 27 January 2021 (Report 21/8 refers) to assist with addressing the ongoing impact of Covid-19 in future years. This has now been redirected towards Anti-Poverty measures. Car Parking - £1.035 million The Car Parking balance at 31 March 2026 continues to be invested in permitted activities. This surplus is restricted in its application under the Road Traffic Regulation Act 1984. Social Care - £1 million The 2026/27 budget is recommending earmarking £1million for social care. Non-Recurring Revenue Budget Proposals - £847,000 from 2025/26, £78,000 prior years The 2026/27 Provisional Revenue Budget includes non-recurring expenditure proposals of £847,000 which are funded by the Council’s earmarked reserves and have been approved during the year at the Finance & Resources Committee. Community Resilience £800,000 A reserve for community resilience activities was established as part of the 2025-26 revenue budget process. There is currently a balance of £800,000 towards these initiatives. Communities £723,000 The Finance and Resources Committee in April 2025 approved the allocation of resources to a communities reserve. There is currently £723,000 remaining from the original allocation of £1,003,000. Culture - £394,000 There is £394,000 remaining from previous earmarked resources for future cultural initiatives across the Council. Page 186 of 246
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School Estate - £253,000 These resources include amounts previously approved by the Council for the primary and secondary school estate including maintenance works and resources for new schools. Climate Change - £246,000 Resources are earmarked for climate change activities across the Council. Modern Apprentices / Graduate Trainees - £186,000 The projected balance remaining at 31 March 2026 is £186,000 which remains from previous funding for modern apprentices and graduate trainees. Works Maintenance - £180,000 It is proposed that the Council continues to earmark the balance of £180,000 for future works maintenance which remains from the £1.25 million approved as part of the 2018/19 – 2020/21 Revenue Budget. Local Government Elections - £159,000 These resources are earmarked in reserves as a contribution to local elections. Feasibility Studies £127,000 The 2024-25 revenue budget earmarked resources for feasibility studies. There is currently £127,000 available for these studies. Devolved School Management (DSM) - £100,000 The earmarked amount shown above is an estimate of the accumulated sum available to be carried forward at 31 March 2026 under the approved scheme for managing these budgets. The purposes for which the earmarked amount can be used and the procedures for its management and control are detailed in the Council’s approved DSM scheme. Salix Fund - £78,000 Salix Finance Ltd is a Government owned non-departmental public body which provides interest free loan funding for energy efficiency works. The loan is re-paid to the fund over a number of years and re-invested in future energy efficiency works. It is projected that the balance on the Fund at 31 March 2026 will be approximately £78,000 and this amount is shown as being earmarked within General Fund Reserves. Financial Assistance - £60,000 There is a recurring annual contribution from reserves to fund any future Mods and other events across Perth and Kinross. Page 187 of 246
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Child abuse - £50,000 These resources are earmarked for any future additional costs incurred in preparing for public hearings in respect of investigations into Child Abuse arising from residential care claims. Community Investment Fund - £38,000 It is proposed that the Council continues to earmark the remaining balance of £38,000 of the Community Investment. Local Action Partnerships - £30,000 The amount shown is earmarked for Local Action Partnerships and is the balance of resources which were approved in 2017/18 Revenue Monitoring Report 3 by the Strategic Policy & Resources Committee (Report No.18/41 refers). These resources are approved for payment to groups via application to one of the seven local action partnerships. Property Maintenance - £4,000 Revenue Budget Report 2021/22 No 3 to the Strategic Policy & Resources Committee on 24 November 2021 approved the earmarking of resources of £250,000 in respect of property maintenance to be utilised in future years. This was increased by a further £55,000 in 2021/22. There is £4,000 remaining from these resources. Page 188 of 246
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Appendix I £'000 £'000 Projected General Fund Balance at 1 April 2026 55,431 Financial Year 2026/27 Additions to Balances during year 5,567 Use of Balances (8,355) (2,788) Projected General Fund Balance at 31 March 2027 52,643 Financial Year 2027/28 Additions to Balances during year 2,158 Use of Balances (3,198) (1,040) Projected General Fund Balance at 31 March 2028 51,603 Financial Year 2028/29 Additions to Balances during year 1,813 Use of Balances (1,324) 489 Projected General Fund Balance at 31 March 2029 52,092 Summary of the Projected Use of General Fund Revenue Balances 2026/27 ,2027/28 and 2028/29 The following table only takes account of the use of Reserves where there are known commitments over the next three years. Where the timing of expenditure is unknown budgets will be updated as appropriate. 3 Page 189 of 246
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Perth and Kinross Council Date of Meeting: 4 March 2026 Report Title: Strategic Investment and Composite Capital Budget Update – 2026/27 to 2031/32 Report Number: 26/55 Report Author: John Jennings, Senior Accountant Gregor Walker, Asset Management Officer Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 The purpose of this report is to outline the strategic context within which the Council’s Capital Budget is set, the progress to date in developing the Council’s Asset Management Plans, and to detail the budget proposals for the Composite Capital Programme for the six years from 2026/27 to 2031/32. The report also includes an update on and seeks approval for further development of the Perth Eco-Innovation Park. 1.2 Sections 1. Purpose 2. Recommendations 3. Background 4. Strategic Context 5. Asset Management Plans and Strategy 6. Perth Eco Innovation Park (PEIP) 7. Adjustments to Capital Budget 2025/26 to 2030/31 8. Capital Budget proposals for 2031/32 9. Funding Strategy 10. Impact Value Assessment 11. Appendices 4 Page 191 of 246
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2. Recommendations It is recommended that the Council: 2.1 Notes the progress made to date on developing the Council’s Asset Management Plans, as detailed in Section 5. 2.2 Notes the progress to date on the previously approved Perth Eco-Innovation Park, and approves the programme of works, delivered through a staged gateway approach and the use of £1.5 million of the approved budget to progress the design stage of the project, as detailed in Section 6. 2.3 Approves the adjustments to the current approved Capital Budget from 2025/26 to 2030/31 set out in Section 7. 2.4 Approves the estimated new capital resources available for 2031/32 and the proposed expenditure allocations as detailed at Section 8 of this report. 2.5 Approve the six-year Composite Capital Budget for 2026/27 to 2031/32 as shown at Appendix III and IV of this report. 3. Background Historic Information/Context 3.1 At its meeting on 26 February 2025, the Council approved the six-year Composite Capital Budget for 2025/26 to 2030/31 (Report No. 25/37 refers). The Finance and Resources Committee subsequently approved updates to this programme throughout the current financial year. In order to maintain a six-year budget, estimated resources and expenditure proposals for 2031/32 have been developed. 3.2 This report outlines the estimated resources available for the Composite Capital Budget and details the proposed Composite Capital Programme for the years 2026/27 to 2031/32, thus maintaining a six-year programme. 4. Strategic Context 4.1 The Council’s approach to asset management and the Capital Budget is shaped by a combination of long-term strategic commitments, statutory responsibilities, and its response to significant external pressures. Together, these factors influence both the scale of investment required and the Council’s capacity to deliver a sustainable, affordable and prioritised capital programme. Page 192 of 246
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National Policy and Legislative Requirements 4.2 Government and public bodies across Scotland are increasingly being asked to consider our collective responses to the financial, demand and other pressures facing the public sector. Last year the Scottish Government set out its Public Service Reform Strategy Delivering for Scotland, as well as refreshing its Digital Strategy for Scotland and continuing its work in relation to Single Scottish Estate planning. 4.3 In addition, a range of national policies set expectations for the condition, performance and use of public assets. These include statutory duties related to school estate standards, health and safety, building regulations, energy performance, net zero targets, flood risk management, road safety, and digital connectivity/service delivery. 4.4 The Council must ensure compliance across its asset base, requiring ongoing investment in planned maintenance, replacement and modernisation. National policy interventions—such as changes in building standards, evolving expectations for learning environments, and reforms to waste and recycling infrastructure—also create new capital requirements. These must be incorporated into long-term planning and prioritisation. Financial and Economic Conditions 4.5 The capital programme continues to operate within a constrained financial environment. National capital funding for local government has seen limited real terms growth at a time of rising demand for investment across the country. This places greater emphasis on affordability, phasing of projects, and maximising external funding sources at a time of rising demand for investment across the country. 4.6 Economic conditions remain a significant influence. Construction inflation, supply chain disruption, labour shortages, and volatility in material costs have driven up project prices and increased the financial risk associated with major capital schemes. Interest rates, borrowing costs and market confidence also directly impact the affordability and long-term financing of the programme. Strategic Priorities 4.7 The Council has a clear stated vision and priorities, as set out within its Corporate Plan 2022-27. The Corporate Plan vision is delivered through seven corporate priorities, listed below: Tackling poverty Tackling climate change and supporting sustainable places Developing a resilient, stronger and greener local economy Enabling our children and young people to achieve their full potential Protecting and caring for our most vulnerable people Supporting and promoting physical and mental wellbeing Page 193 of 246
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Working in partnership with communities 4.8 These corporate priorities are there to inform where resources must be focused to deliver the ambition set out in the organisational vision. The need for clear prioritisation is particularly acute in a period of tightening financial resources, when limited capacity must be directed towards those activities that will have the greatest impact on achieving the vision. 4.9 Within our current investment planning and capital funding the Council has seen significant investment in a number of our priority areas including investment in our education and leisure estates to support our young people achieving their full potential and in supporting and promoting physical and mental wellbeing. Additionally, investment in our roads, structures and flooding infrastructure supports our commitment to tackling climate change and supporting sustainable places. 4.10 This report also seeks permission to progress work in relation to the Perth Eco Innovation Park, a key economic driver for the city, wider authority area and city region. Council also considered at its meeting on 25 February an update on current and future Tay Cities projects, and future investment opportunities to further support our economic growth. 4.11 Within our programme there are however gaps, most notably in relation to capital investment in our social care resource and whilst investment in initiatives such as the Letham Hub have been key in supporting targeted communities and tackling poverty, investment in these areas remains relatively limited in comparison to some others. 4.12 Officers are working on the development of a longer-term strategic 30-year investment plan, outlined in Section 5, to assess the level of need across our various asset bases, consider the changing demographic, economic and social influences in our communities and bring forward a prioritised programme of investment for our communities. This plan will be informed by headings set out within the remainder of this section of the report. Demographic Change and Service Demand 4.13 Perth and Kinross is experiencing some of the most pronounced demographic change in Scotland, with substantial growth projected in older age groups. This creates new pressures on the social care estate, housing supply, transport accessibility, and community infrastructure. At the same time, population shifts within local communities influence demand for school capacity, leisure facilities, and local amenities. 4.14 Asset management planning must therefore reflect long term demographic trends, ensuring that the estate remains aligned to the changing needs of communities and supports the Council’s strategic priorities. Page 194 of 246
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Climate Change and the Net Zero Transition 4.15 The Council has statutory duties and strategic commitments relating to climate change, sustainability, and carbon reduction. The shift to net zero requires major investment in the energy efficiency of buildings, decarbonisation of heat, the transition to electric vehicles, and resilience against more extreme weather events. 4.16 This places significant demand on the capital programme to: Retrofit existing buildings and infrastructure Enable sustainable growth and transport Improve flood and climate resilience Reduce emissions across the corporate estate Failure to act would not only increase long term costs but also heighten risk to service continuity and asset condition. National Infrastructure and Regulatory Change 4.17 Changes in national infrastructure planning—such as energy grid capacity, digital connectivity frameworks, or transport priorities—affect the Council’s ability to deliver local infrastructure projects. Regulatory changes in building safety, water and drainage, and electrical systems can also result in additional investment needs or accelerate the replacement of existing assets. 4.18 The Council must remain agile and responsive to these regulatory and infrastructure shifts, ensuring compliance and safeguarding communities. Economic Growth, Placemaking and Regeneration 4.19 The capital programme is a key driver of economic development and regeneration across Perth and Kinross. The wider policy context, including regional economic strategies, City Deal commitments, and national planning policies, shapes the scale and type of investment required. 4.20 The Council’s approach to asset management therefore needs to support: Town centre regeneration Housing delivery and infrastructure Tourism, culture and heritage strategies Sustainable transport and active travel 5. Asset Management Plans and Strategy 5.1 In January 2024, Council approved the Corporate Asset Management Framework (Report No. 24/18 refers), including a Corporate Asset Management Policy and Strategy that defines the Council’s approach to managing assets in support of strategic priorities. This framework is supported by five asset management plans covering Community Greenspace, Fleet, ICT, Property, and Roads. Page 195 of 246
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5.2 The asset plans describe how individual asset streams adhere to the corporate policy and provide an assessment of the 30-year investment requirement for each asset stream based upon life cycle planning for the existing asset base and existing levels of service. The asset plans are intended to be iterative documents and will be updated on an annual basis to incorporate additional investment and disinvestment decisions. 5.3 Asset management for the Council’s social housing stock is managed separately through the Strategic Housing Investment Programme (SHIP), developed in consultation with tenants and funded through the Housing Revenue Account. 5.4 The critical importance for service delivery of the Council’s assets and infrastructure is reflected within the 5 stream asset management plans. The asset plans also highlight the long-term financial challenge presented through investing in and operating these assets. 5.5 Detailed information on each asset stream was also set out within the Corporate Asset Management Framework (Report No. 24/18 refers). This position has been updated and the total investment required, based on existing service levels, not updated for inflation, is now £3.45 billion which is set out in Table 1 below. An overview of asset portfolio is also included in Appendix I. Table 1: Corporate Asset Management Overview and Life Cycle Planning Investment Projections (30 Year Plan) (2025/26 -2054/55) Asset Stream Current Asset Base Lifecycle Planning Investment Projections (30 Year Plan) Community Greenspace 1,649 greenspace sites £0.123 billion Fleet 2,599 items of fleet and mechanical equipment £0.109 billion Information and Communication Technology (ICT) 28,284 items of hardware and all corporate software £0.254 billion Property 979 sites within the property estate £2.140 billion Roads 1,550 miles of carriageway and related infrastructure £0.823 billion Total £3.449 billion 5.6 The Corporate Asset Management Plan and Strategy emphasise the need for the Council committing a substantial and ongoing share of its capital resources to the maintenance and renewal of its existing assets and infrastructure. Page 196 of 246
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5.7 The 30-year Property investment plan is based on the current and projected needs of the estate, as these needs are challenged and reviewed, we will endeavour through the Property Asset Management plan to dispose of assets we no longer require and reuse others to benefit core council services, housing crisis and community needs. This aligns with the Disposal of Land and Building Policy, Corporate Asset Management Framework and Property Asset Management Strategy. 5.8 Property Services will focus initial reviews on vacant premises and establish a cost avoidance/ running costs impact on potential savings across the estate. 5.9 The condition of the Council’s asset portfolio is monitored annually to assess performance, identify emerging risks, and inform future investment planning. Table 2 summarises the year-on-year change in condition indicators across key asset categories between 2023/24 and 2024/25, highlighting areas of improvement as well as assets showing signs of deterioration. This comparison provides an evidence base for prioritising maintenance, renewal, and capital investment to ensure assets continue to support effective service delivery. Table 2: Condition comparison between 2023/24 and 2024/25 2023/24 2024/2 5 Chang e Carriageway Condition 67.60% 65.50% -2.10% Footway Condition 88.97% 89.75% +0.78% Street Lighting within expected life 72.10% 78.42% +6.32% Bridge Average Stock Condition Indicator 83.51% 83.47% -0.04% Bridge Critical Stock Condition Indicator 71.79% 71.52% -0.27% Traffic Signals within expected service life 85.41% 83.75% -1.66% IT Assets within expected service life 75.00% 79.00% +4.00% Fleet Assets within expected service life 71.00% 74.00% +3.00% Community Greenspace Bridges not being monitored for reduced condition 42.10% 42.10% 0.00% Community Greenspace Play Parks within expected service life 65.00% 58.00% -7.00% Properties in A or B Condition 91.88% 92.60% +0.72% 5.10 Effective asset management relies on a clear understanding of the key risks across each asset category and how these can be reduced through appropriate controls. Asset leads have developed a risk register, providing a consistent assessment of both inherent risks—those present before mitigation —and the residual risks that remain after existing controls are applied. This work strengthens the Council’s ability to make informed decisions, prioritise resources, and maintain effective oversight to ensure assets remain safe, reliable, and compliant. Page 197 of 246
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Table 3: Asset inherent & residual risk score Asset category Risk event Inherent Risk Score Residual Risk Score Carriageways our carriageways become inadequate , unusable, non-compliant and/or unsafe 25 15 Footways our footways become inadequate, unusable, non-compliant and/or unsafe. 25 15 Fleet our fleet assets become unreliable, non-compliant and/or unsafe 25 15 Greenspace our parks and open space assets including cemeteries become unsafe, unreliable and/or non- compliant 16 12 ICT our ICT assets become unreliable, unavailable and / or unsafe 25 15 Property our property assets become unsafe, unreliable and/or non-compliant 25 15 Street Lighting our street lighting assets become non-compliant, unsafe, inadequate and/or ineffective 25 5 Structures our critical structural assets (bridges, retaining walls, culverts, become unsafe /unviable and/or unusable 25 25 Traffic Management our traffic signals become unreliable/unsafe and non-compliant 25 15 5.11 The asset risk assessment identifies Structures as the Council’s most urgent priority, with no reduction in risk from an inherent score of 25, highlighting insufficient mitigation and the high consequences of failure. 5.12 Carriageways and Traffic Signals also require early intervention, as both carry high inherent risks and have experienced recent declines in condition, indicating that deterioration is beginning to outpace current management measures. 5.13 In addition, Greenspace Play Parks show an increase in overall age despite the recent investment by the Scottish Government in funding upgrades. This is because the rate of full renewal and refurbishment is still below the 15-year average life expectancy target and is something which is being monitored to ensure safety concerns are addressed, through partial refurbishments or replacement of single items of equipment. This will become more challenging without the Scottish Government Capital funding and the reductions in the Council’s revenue budgets. Page 198 of 246
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5.14 Overall, while most asset classes demonstrate effective risk reduction, these priority areas present the greatest immediate challenges to safety, compliance, and service reliability and should be the primary focus for targeted investment and enhanced monitoring. 6. Perth West – Perth Eco-Innovation Park (PEIP) 6.1 In March 2023, the Council approved £10 million towards the delivery of enabling infrastructure for Phase 1. The project was added to the Capital Programme with total estimated costs of £33 million made up of £23 million of external funding (developer contributions -£13 million, ground lease income - £5 million, and grant - £5 million) (Report No. 23/73 refers). In June 2024, the Finance and Resource Committee agreed to commence pre-construction works using the £3 million allocated for 2025/26 (Report No. 24/184). 6.2 This report provides an update on project progress and seeks Council approval to proceed with the programme of works, delivered through a staged gateway approach. The Council is specifically asked to approve proceeding with Gateway 1, including the use of £1.5 million from the previously approved £10 million allocation to procure the detailed design (and subsequent construction) contract. 6.3 A detailed update of the Perth West development and the enabling infrastructure for the Perth Eco-Innovation Park (PEIP) is provided in Appendix II, with a summary set out below. 6.4 Planning Permission in Principle (PPiP) for the Perth West mixed-use development was granted in November 2023. The proposal includes: Up to 1,500 homes delivered in two phases (1,000 units initially, followed by 500, subject to a second access point) Significant new employment land, addressing a recognised shortage in the area 6.5 To deliver the development and the PEIP, substantial enabling infrastructure is required, including: an underpass beneath the A9, a new access road from Tweed Place, a serviced and engineered commercial development platform. 6.6 The PEIP is a 26-hectare employment area forming part of Perth West. It aims to create c500 direct high-value jobs within the clean growth sector, establishing a national platform for Net Zero innovation in mobility, logistics or energy transition. 6.7 Phase 1 covers 11 hectares and will deliver flexible space for innovative start- ups, advanced manufacturing, and research and development (R&D). This phase will inform the future development of Phases Two and Three, which will utilise the remaining 15 hectares. Page 199 of 246
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The project is expected to significantly enhance economic and skills opportunities in line with Tay Cities Regional Economic Strategy and Perth and Kinross Economic Action Plan. The enabling infrastructure will also unlock development capacity for approximately 1,000 new homes including 25% affordable housing. 6.8 A Project Board and Team are in place and progress has been made across all core workstreams. Progress update Land and Developer Contributions 6.9 Heads of Terms has been developed with the landowner, John Dewar Lamberkin Trust (JDLT). These address the transfer of land for PEIP Phase 1 and ensure £13 million of contributions are made towards enabling infrastructure. Works is now progressing towards full contractual agreements anticipated in September 2026. JDLT has indicated that good progress is being made in relation to housing development which will be the source of the developer contributions. Planning and Works 6.10 Pre-construction works including undertaking outline design and preparation and submission of the planning application will be completed by July 2026. The cost estimate for the Final Outline Design will be prepared by June 2026. High level costs are still estimated at £33 million. The next step is to procure a contract for the detailed design and subsequent construction of the enabling works. Tay Cities Deal (TCD) Grant 6.11 A £5 million allocation has been secured for mobility-related innovation infrastructure in the PEIP and linking to Glasgow Road. The Outline Business Case was approved in Summer 2025, and a Full Business Case will be submitted in March 2026 with a decision expected in December 2026. Commercialisation 6.12 Marketing activity has begun to attract developers and occupiers. A promotional brochure (included in Appendix 3 of the attached report in Appendix II) and our appointed agent has started discussions with interested parties. These will intensify as the delivery timetable becomes more certain. To complete the capital funding package, £5 million still requires to be secured. It is anticipated that this will be achieved through ground lease income generated by the PEIP. Page 200 of 246
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Programme 6.13 An indicative programme with key milestones is provided below: Perth West Masterplan to the Economy and Infrastructure Committee - April 2026 Planning application submitted - June 2026 Completion of Outline Design - July 2026 Planning decision - September 2026 Land Transfer & Contributions Agreement in Principle - September 2026 TCD Joint Committee (FBC decision) - December 2026 Detailed Design begins (Two stage Design and Build Contract) – September 2026 Construction commences – March 2027 Main construction complete – September 2028 6.14 The programme will be delivered through a staged gateway process as detailed below. Gateway 1 – By September 2026 Activity Conditions Preparation of a procurement strategy for a two stage Design & Build (D&B) contract Award of D&B contract, and commencement of Stage 1 (Detailed Design) Subject to Council approval of additional £1.5 million and approval of procurement strategy Gateway 2 – By December 2026 Undertake advance construction works as part of Stage 1 e.g. site clearance, utility diversions Subject to Planning consent, approval of FBC by TCD (full funding in place) and contract in place with JDLT. Gateway 3 – By February 2027 Notice to proceed to Stage 2 (Construction), with main works commencing March 2027 Subject to: Any remaining consents or licenses in place 6.15 The Council is asked to agree to proceed with the programme of works, delivered through the staged gateways as outlined in the report. The Council is asked to proceed with Gateway 1 including the use of £1.5 million from the previously approved £10 million allocation to procure detailed design (and construction) contract required to progress the enabling works. Page 201 of 246
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7. Capital Budget 2025/26 to 2030/31 Adjustments to Resources 7.1 The Scottish Government Capital Grant settlement for 2026/27 does not include the allocation of ring-fenced grant for Active Travel at this stage, with the allocations to be issued early in the new financial year. Therefore, no adjustment to the £600,000 previously assumed for 2026/27 is proposed at this stage, and this will be reviewed once the actual allocations are received in due course. 7.2 Further, the annual allocations for the Priority Flood Schemes have not yet been issued, and these are also expected early in the new year. In the meantime, based on amounts received in previous years, it has been assumed that the Council’s remaining allocation will be received in 2027/28. 7.3 After taking account of the ring-fenced and flood grants, the General Capital Grant allocation for 2026/27 is £269,000 lower than previously assumed, and it is proposed that this is funded from Unallocated Resources. 7.4 The amount of ring-fenced property disposals has increased by £750,000 in relation to one specific site, as outlined at Section 7.8 below. However, the level of Developer Contributions received over the last few years has been less than the amount estimated for each year. Consequently, the shortfall each year has been rolled-forward into subsequent years, resulting in the amount of Developer Contributions in the current budget being unrealistically high. 7.5 It is therefore proposed to reduce the annual estimated contributions across all years by a total of £6.244 million, with a corresponding reduction in Unallocated Resources in 2030/31. It is further proposed that the balance of Unallocated Resources in 2030/31 (£2,000) is amalgamated with the proposed Unallocated Resources in 2031/32 (as outlined in Section 8.13 below). Adjustments to Approved Budgets 7.6 The Finance and Resources Committee approved the last Capital Monitoring report for the Composite programme at its meeting on 4 February 2026 (Report No. 26/37 refers), covering the period up to 2030/31. Taking account of the adjustment to Unallocated Resources above (see paragraph 6.5), it is further proposed to transfer the balance of Unallocated Resources in 2025/26 (£4.474 million) to 2026/27, with no other priorities having been identified in the current year. 7.7 As part of the review of the Perth Eco-Innovation Park outlined at Section 6, the budget for the project has been rephased, however, these re-phasings remain subject to ongoing review. Page 202 of 246
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Further, within Customer and Digital there has also been some rephasing of expenditure between years as part of the review undertaken in determining the requirements for 2031/32, as detailed at Section 8.10. 7.8 Further, the Council has been approached about selling land in Glover Street, Perth. However, this is conditional on the Council undertaking all site enablement works and down takings prior to the sale concluding. Detailed design work will therefore be required to be undertaken in advance of these works. It is therefore proposed to include £750,000 in the programme in 2026/27 for these works and professional fees, and funded by the ring-fenced receipt. 8. Capital Budget 2031/32 Resources 8.1 It is currently estimated that the Council will have total new capital resources of £45.100 million available for the Composite Programme in 2031/32 which is summarised in Table 4 below. Table 4 - Estimated New Resources 2031/32 2031/32 £m Long Term Borrowing 29.5 General Capital Grant 13.0 Ring Fenced Grant – Active Travel 0.6 Developer Contributions 2.0 Property Disposals 0.0 TOTAL RESOURCES 45.1 8.2 Under the Local Government in Scotland Act 2003 and the Prudential Code, the Council is required to determine how much it can afford to allocate each year for capital expenditure. This includes determining how much it can afford to borrow, based on its Loan Charge Budgets and forecasts of interest rates. 8.3 Based on the approved Loans Fund and Capital Fund Strategy within the Medium-Term Financial Plan, including the top-slicing of 1.25% of Council Tax to increase the Loan Charges budget, it has been determined that £29.5 million of new borrowing is available to support the 2031/32 Composite Capital Programme. 8.4 The level of General Capital Grant for 2031/32 has been estimated at £14.6 million. After allowing for the annual amount which is applied in the Revenue Budget (£1.6 million), the balance of £13.0 million is available for the Capital Programme. 8.5 These amounts are based on recent allocations, with no inflationary uplift applied. It has also been assumed that the ring-fenced Capital Grant for Active Travel will continue in 2031/32 at an assumed level of £600,000. Page 203 of 246
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However, it should be noted that the Scottish Government has not announced allocations for Capital Grants beyond 2026/27, therefore there remains uncertainty over the actual level to be received in each subsequent year to 2031/32. 8.6 Developer Contributions of £2 million have also been assumed in 2031/32. This is the same amount as the estimates included in the years leading up to 2031/32 in the current Capital Programme following the review outlined in paragraph 6.4. However, the amounts receivable remains uncertain and variable and are dependent on the rate of local house building. There are no additional Third Party or Revenue Contributions assumed at this stage. This reflects the expenditure proposals outlined in Section 8.9 relating to annual programmes only. Contributions may therefore be identified once specific work programmes are developed over time. 8.7 There are also no receipts assumed at this stage from property disposals, with fewer surplus properties being identified in recent years. This will also be kept under review over the coming years. 8.8 However, Third Party Developer Contributions of £1 million and receipts of £650,000 have been included in the programme for 2031/32 in relation to the Perth Eco-Innovation Park at Perth West. These are part of the original funding strategy for this project, with receipts forecast for several years beyond the end of current budgeted 6-year programme. Therefore, these receipts are ring-fenced for this project and are not available for distribution and have not been included in the New Resources in Table 4 above, however they have been included in the total Resources at Appendix III. Page 204 of 246
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Expenditure 8.9 Given the constrained resources available, it is proposed that the available funds are only allocated to ongoing annual rolling programmes in 2031/32 in line with recent annual allocations, with no amounts allocated for new projects. The proposed annual allocations are set out in Table 5 as follows: Table 5 - Proposed Allocation of Resources 2031/32 £m Structural Maintenance 11.000 Bridges and Parapet Refurbishments 2.500 Footways 0.425 Road Safety 0.450 Traffic Signals 0.125 Street Lighting 0.600 Play Area Improvements 0.500 Community Greenspace 0.500 Cemetery Extensions 0.200 ICT Infrastructure, Supporting Digital and Data Analytics 5.852 Schools Audio Visual Equipment 1.141 Property (including School Estate) 11.000 Health and Social Care Telecare 1.000 Health and Social Care – OT Equipment 0.350 IT Licences (Health and Social Care) 0.070 Software Licences (Revenues & Benefits) 0.105 TOTAL 35.818 8.9 The ICT Infrastructure, Supporting Digital, Data Analytics and Schools AV Programmes have been reviewed and reprofiled. This includes increased Microsoft licensing within the ICT Infrastructure Programme, as well as removing applications which have (or will) be superseded by the increased use of Microsoft tools and the move to the new network model. The increased level of Microsoft licensing helps enforce data security, compliance and data protection controls, reducing risk around loss of sensitive data. This review has also led to some rephasing of the allocations across all six years of the programme. 8.10 The assumed Scottish Government ring-fenced Capital Grant of £600,000 for Active Travel projects (previously Cycling Walking and Safer Streets) has also been included in 2031/32. Any differences in the actual amount of grant allocated in each year will be adjusted once the allocations are announced. Page 205 of 246
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8.11 A summary of the overall proposed allocations from the available resources are shown in Table 6 below: Table 6 – Summary of the Allocation of new Resources £ million Annual Allocation for Programmes 2031/32 (Section 8.9) 35.818 Active Travel – Ring Fenced Expenditure 2031/32 (Section 8.11) 0.600 Unallocated Resources 2031/32 (see Section 8.13 below) 8.682 TOTAL NEW RESOURCES 2031/32 (Section 8.1) 45.100 8.12 The Finance and Resources Committee has approved the principle of retaining any budget savings as Unallocated Resources, pending the identification and consideration of future priorities. It is therefore proposed that the balance of available resources of £8.682 million after the allocation to annual programmes is added to the Unallocated Resources in 2031/32. 8.13 In addition to the programmes above, it is proposed to include several programmes in 2031/32 which are funded by “Prudential Borrowing”, and the following programmes are proposed: Fleet Vehicle Replacement Programme - £3.5 million for Vehicle Purchases, less £350,000 of estimated vehicle disposals. Wheeled Bin Replacement Programme - £225,000 for Domestic wheeled Bins and £25,000 for Commercial Wheeled Bins. Recycling Skips and Containers - £75,000 Litter Bins - £55,000 Energy Conservation and Carbon Reduction - £150,000. 8.14 All the above projects are included in the proposed Composite Capital Budget for 2026/27 to 2031/32 shown at Appendix IV. This shows that the Council’s proposed total gross investment on the Composite Capital Programme in the six years to 2031/32 amounts to £491.827 million. 9. Funding Strategy 9.1 The funding of the Composite programme will be managed by the continuation of the Capital Fund Strategy over the medium to long term. This includes continuing the top-slicing of 1.25% of the Council Tax each year to increase the Loan Charges Budget. This covers the ongoing annual borrowing costs for all current and historic capital expenditure over the life of the borrowing, whilst also allowing for an annual uplift in new borrowing in future years to ensure the Council’s Capital Plans are sustainable and sufficient to meet future priorities. 9.2 Updated Loan Charge estimates were included in the Prudential Indicators within the Annual Treasury Strategy report was considered by the Council on 25 February 2026 (Report No. 26/53 refers). Page 206 of 246
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These Loans Fund and Capital Fund estimates show that the proposed capital plans in this report are affordable, prudent and sustainable. 9.3 The projected Capital Fund balances are gradually applied over the next 10 years, with a projected remaining balance on the Fund of around £5 million by the mid-2030’s. Subsequently the balances are then projected to initially increase before reducing again until being fully applied around 2071/72. This is due to the last borrowing using the historic annuity rate (in 2023/24) being fully repaid around that time. However, after this point, all remaining borrowing is based on the new annuity rate (4%), resulting in a smoother annual profile and avoiding the large increase in latter years under the historic method. 9.4 The estimated annual Loan Charges and Prudential Indicators will continue to be updated and reviewed, and reported to the Finance and Resources Committee as part of the Treasury Activity & Compliance reports during 2026/27. Whilst projections indicate that the Capital Fund may be fully applied around the 2070s, the Capital Fund position will be closely monitored and managed to mitigate, and potentially avoid, future projected deficits. 10. Impact Value Assessment Impact and Value Assessment 11. Appendices Appendix I – Asset Overview Appendix II – Perth Eco-Innovation Park Appendix III – Capital Resources 2026/27 to 2031/32 Appendix IV – Proposed Composite Capital Budget 2026/27 to 2031/32 Page 207 of 246
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Asset Overview Community Greenspace Asset Detail Amount Public parks and gardens 95 Private gardens or grounds 143 Amenity greenspaces 768 Play Parks (over 1000 items of equipment) 147 Skate parks for children and teenagers 12 Grassed sports pitches 96 Natural/ semi natural greenspaces 62 Allotments & community growing spaces 8 Civic Spaces e.g. town squares 14 Burial grounds / extensions 173 Headstones 90,000 Crematorium & gardens of remembrance 1 Green corridors 134 Trees 30,000+ Core Paths 2000km Bridges 156 Fleet Asset Classification Description Number (2025) Body Demountable Body (7.5t - 12t) 31 Bus Minibus (With Towbar) & Mobility Bus 38 Car 4x4, Hatchback, MPV & Staff Lease 173 Commercial over 3,500kg Refuse Collection Vehicle, Hooklifts, Sweepers, Artic Unit & 12t Curtain-siders 83 Commercial under 3,500kg Car Derived Van, Sweepers, Panel Van, Luton Van & Tippers 194 Other Skips, Recycling Bells, Containers & Vehicle Ramps 852 Plant Mowers, Hedge Trimmers & Leaf Blowers 1,142 Trailer Bulk Ejection Trailers, Tipping Trailers & Towed Trailers 86 Total 2,599 4 Page 209 of 246
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Appendix I – Asset Overview Information and Communication Technology (ICT) IT Capital Programme Related assets Asset Category Includes ICT Infrastructure and Schools Audio Visual Programmes Corporate and schools’ network connections, connectivity, equipment and systems (broadband, Wi-Fi, network routers / switches, wireless access points and controllers, and remote access solutions) 5,278 network devices / appliances Datacentres / computer rooms in main offices / Sec Schools. 2 x major Small computer rooms in other PKC buildings 12 x significant Storage Area Network (SAN) and back up (file storage, back up, and disaster recovery capability and functionality) 120 terabytes on-premise storage Servers (hardware and software) 73 physical & 242 virtual Telephony (call centres and call management tools, fixed and mobile connections, softphones and devices) 2470 data, voice and text mobile connections 190 data only mobile SIMs Perimeter defences / security for keeping Council information safe, including firewalls; anti-virus, email protection and web filtering, and solutions for managing access, identity, endpoint and mobile devices Comprehensive portfolio of integrated software and hardware assets /components Microsoft estate: MS365; cloud and security products MS365 for 2,527 corporate & partner organisations / 3,647 school-based staff Computing devices (standard laptop set ups and terminals for staff office / home use; and classroom desktops; laptops and iPads / Digital Inclusion loan devices for learning from home) 20,019 Audio Visual Boards / Panels in schools & corporate offices 1,371 Video conferencing set ups in the Council Chambers, central offices and schools 36 Corporate licences Corporate Geographic Information System (GIS) tools & website content management solution Data & Analytics Delivering the governance, tools, technologies and organisation-wide capabilities required for optimising value from the Council’s data assets N/A Page 210 of 246
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Appendix I – Asset Overview IT Capital Programme Related assets Asset Category Includes Supporting Digital Programmes This overarching programme includes: • delivering the Customer Services Strategy • our core corporate employee and customer platforms for online services and mobile working, • using Microsoft’s PowerPlatform to develop low‑code/no‑code solutions • resourcing innovation • building capacity and capabilities: digital skills; know how, insight and expertise. 104 external and 24 internal Online live services 20 Mobile Working processes; 358 mobile users and 410 back-office users 1 published Virtual Assistant Kiosk apps (Pullar House) Visitor management solution in schools (Perth High School, Blairgowrie High School) Page 211 of 246
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Appendix I – Asset Overview Property Category Asset Detail Amount Operational Buildings Built asset that has a public service is delivered from it e.g., 2-26 High Street 198 Operational Sites Sites that deliver a public service which is more site based but may hold minor structures e.g., Auchterarder Recycling Centre 509 Non- Operational Income generating, socio economic or economic development sites/buildings/land 242 Assets Under Construction Buildings which are under construction 1 Surplus Buildings/sites formally declared surplus to requirements 20 Vacant/ Partially Vacant Vacant or partially vacant buildings/sites 7 Total 977 Roads Category Asset Detail Amount Carriageways A Classification B Classification C Classification U Classification Total Vehicle Restraints Road Gullies Road Signs Livestock Grids 270 miles 216 miles 387 miles 678 miles 1,550 miles 16 Miles 43,000+ 12,000+ 34 Footways Various surfaces 815 miles Street Lighting Steel Columns Aluminium Columns Wooden Poles Cast Iron Columns Total Lighting Columns Wall Mounted Brackets LED Lanterns Total Street Lighting Lanterns Illuminated Signs & Bollards Decorative & Part Time Lights Underground Cable Network 12,139 11,266 160 23 23,588 2,482 23,864 26,070 1,416 455 745,000 metres Structures Road bridges Road culverts & subways Footbridges (long-span/complex) Unusual structures (e.g. viewing platform) Retaining walls ≥1.5 m Total 505 348 45 4 257 1159 Page 212 of 246
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Appendix I – Asset Overview Traffic Management 2 Pelican Crossings 15 Toucan Crossings 83 Puffin Crossings Junctions Total Traffic Signal Sites Other Traffic Management Systems 2 15 83 60 160 239 Page 213 of 246
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Appendix II Perth & Kinross Council 4 March 2026 Perth Eco-Innovation Park at Perth West (Enabling Infrastructure) Background Paper Purpose This paper provides Members with a progress update on the Perth West development and the enabling infrastructure at the Perth Eco-Innovation Park (PEIP). The current approved General Fund Capital Budget 2024/25 – 2029/30 includes funding assumptions of £33m comprising £23m funded from developer contributions (£13m), ground lease income (£5m) and grant (£5m). Capital funding of £10m towards the costs of delivering the enabling works was approved in March 2023 (Report 23/73 refers), with approval to spend £3m of this given in January 2024 (Report 24/41 refers). This paper provides an update on the progress made to date utilising the £3m allocation and sets out the next stages required to continue delivery of the project in line with the approved strategic objectives, including the requirement for the remaining £30 million of the agreed Capital allocation. To secure future industrial and commercial tenants at the proposed PEIP, significant investment in enabling infrastructure is required. This investment will also support the delivery of new housing, including the proposed net-zero carbon Lamberkine Village. Background information The Council has an identified need for additional employment land, particularly in locations well connected to the City of Perth and the strategic trunk road network. At the same time, it remains challenging for private developers to secure finance for upfront infrastructure investment. To address this funding gap, such infrastructure is often delivered by the public sector, with a long-term legal obligation on developers to meet a reasonable and proportionate cost through developer contributions. Without public sector intervention at Perth West, neither the employment land nor the associated housing development is likely to come forward, which would further weaken Perth’s competitiveness given the current undersupply of available, serviced industrial and commercial land. The Perth West project supports the delivery of several key Council and regional strategies, including: • PKC Corporate Plan: developing a resilient, stronger and greener economy, tackling climate change and supporting sustainable places, and tackling poverty. 4 Page 215 of 246
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• PK Climate Change Strategy and Action Plan: positioning the area as a national net-zero exemplar for the decarbonisation of transport and energy. • Tay Cities Regional Economic Strategy, Tay Cities Prospectus for Regional Growth and the Perth and Kinross Economic Action Plan: creating better paid and higher skilled jobs, supporting high value economic activity in energy and clean technologies and supporting and fostering an enterprising mindset. • Perth City Plan: make Perth a carbon-neutral city by 2040. • Perth and Kinross Local Development Plan 2 (LDP2): promoting sustainable economic growth of the area to the year 2029. LDP2 allocated 262.3ha of land at Perth West for residential, commercial and community uses (Proposal MU70). The southern part of Perth West allocation is promoted by the landowner, the John Dewar Lamberkin Trust (JDLT) (see Appendix 1a & 1b). Planning Permission in Principle (PPiP) for a mixed-use development at the southern part of Perth West was granted in November 2023 (application reference 20/00667/IPM). The permission includes up to 1,500 homes (Lamberkine Village); up to 26ha of commercial development (PEIP); and other associated community infrastructure (see Appendix 2). To access the land and deliver the first phase of the development specifically, investment is needed to provide the necessary enabling infrastructure. This includes: • Delivering an underpass beneath the A9 and an access road from Tweed Place and an active travel path linking to the existing path network which provides an alternative to Glasgow Road. • Providing platforms and servicing to enable the delivery of a commercial business park comprising up to 11ha of serviced employment land (PEIP Phase 1). In turn this will: • Support business growth and the creation of high value jobs in the clean growth sector. Approximately 255 construction jobs and 465 direct net additional jobs could be created once PEIP is fully developed and occupied over both phases • Create a national exemplar of net-zero carbon development. • It is highlighted that a second, longer-term phase could provide a further 15ha of employment land and 500 homes, subject to further private sector infrastructure, namely, further access off the A9. Page 216 of 246
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Progress A Project Board and Project Team have been established and have met regularly over the last two years to progress a number of workstreams critical to the delivery of the project which can be summarised as: a) Legal and Land Matters • Heads of Terms with the JDLT have been developed to provide for the transfer of PEIP Phase 1 at employment land value (figure still be determined) and for the payment of contributions by JDLT towards the enabling infrastructure. These Heads of Terms also provide for the payment of contributions by any developer acquiring land from JDLT and provide for appropriate securities being put in place to protect the Council’s position. The Heads of Terms are now effectively completed, and work is now beginning on the full contract which will require to be completed within the next financial year. • JDLT have marketed their development site for 1,000 residential units for Phase 1. Two preferred bidders have been identified, and discussions between the JDLT are ongoing with these housing developers. • The JDLT now has vacant possession of the site. b) Planning • Planning Permission in Principle has been granted for the southern part of the Perth West LDP2 (2019) allocation and there is an associated Section 75 legal agreement in place to secure the appropriate developer obligations. • It is envisaged that the residential and related development of the site will come forward in stages, and each individual development phase will require detailed planning permission. • Not all of the development that was originally anticipated as forming part of the first phase will be brought forward as part of the Council’s application. As a result of this, permission to vary the terms of the original planning permission and the legal agreement to allow an application for only the enabling infrastructure to provide access to the site, and for the first 11 ha of employment land will be sought in February 2026. • Providing this application is granted and the legal agreement is varied, the planning application (Approval of Matters Specified by Conditions) for this first phase of development will be submitted in June 2026. • The legal agreement sets out the requirement for a Masterplan of the site as approved through the Planning Permission in Principle. The Masterplan is to be considered by the Development Design Team (PKC and key agencies) and approved by Economy & Infrastructure Committee. c) Outline Design • The Roads Infrastructure Team are progressing the Outline Design with consultant’s Triskelion, with this work due to be completed in July 2026. • The Ground Investigation works are complete with reporting now being undertaken. • The cost estimate for the Final Outline Design will be prepared by June 2026. Page 217 of 246
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• A procurement strategy will be prepared to determine the most appropriate route for progressing the detailed design and construction. d) Business Park • External consultants Jones Lang LaSalle (JLL) were appointed on behalf of the Council to provide guidance on local and national property markets, focusing on specific submarkets and to provide advice on the phased development and what sectors should be targeted. JLL have identified a number of potential development partners and have actively engaged in direct discussion to determine initial levels of interest. A marketing brochure has been produced to showcase the potential opportunities available at the PEIP (see Appendix 3). Financial Update a) Costs As reported previously, the estimated costs (derived from 2024 cost consultant estimates) for the design and construction of the enabling infrastructure are shown in Table 1. Varying ranges of Optimism Bias (OB) have been applied and shown as a percentage. These initial cost estimates include an OB of 30% given that only preliminary outline designs have been prepared, but those that generally apply to roads infrastructure (23% structures, 15% roads) have also been shown. The costs make an assumption on inflation, but do not include land purchase costs. Table 1: Preliminary estimated costs (2024) Phase 1 Cost (£m) 30% OB Cost (£m) 23% OB Cost (£m) 15% OB Enabling Infrastructure: A9 underpass, innovation highway link from Tweed Place, platforming and utilities 32.84 31.35 29.65 The above costs will be updated in June 2026 as part of the Outline Design work package. High level costs are still estimated at c£33m. b) Income In March 2023 (Report 23/73), the Council approved funding of £10m towards the cost of delivering the enabling infrastructure for Phase 1 of Perth West development from the balance of its investment capacity and remitted officers with reflecting the remaining cost of the enabling infrastructure as part of the development of an updated Capital funding strategy for consideration in 2024. Table 2 below shows indicative income from developer contributions, ground lease income and grants to offset the Council’s costs for Phase 1. Page 218 of 246
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Table 2: Indicative income Sources Income (£m) Income generated from ground lease agreements estimated at 5,000 per acre per annum. Based on 20 acres = £300,000 per annum capitalised at 6%. 5 Developers’ contributions from residential use of enabling infrastructure still to be documented in formal contract but £13m based on development of 1,000 residential units 13 Tay Cities Deal grant towards additional innovative solutions to be embedded in the enabling infrastructure (Perth Innovation Highway) 5 TOTAL 23 Contributions from JDLT or any future developer(s) have still to secured, as the formal contract has not yet been agreed with JDLT although, as stated, the heads of terms for such a contract are developed. This is an essential requirement before the Council lets the building contract (scheduled for December 2026). JDLT has indicated that good progress is being made on securing housing developers. Tay Cities Deal grant of £5m has been earmarked for Perth Innovation Highway which is the innovation element of the enabling infrastructure involving the installation of digital infrastructure and Intelligent Transport Systems to manage transport in and around the site and the corridor between the site and Perth city centre. A Full Business Case (in preparation) would be submitted in March 2026 with a target approval by the Tay Cities Region Joint Committee by December 2026. c) Expenditure The Finance and Resources Committee has approved up to £3m for pre-construction works (Report No. 24/64). This work is underway and includes marketing, legal fees, surveys and ground investigation, outline design, provision of a cost estimate and preparation and submission of the planning application. The majority of this work will be completed by July 2026, with an estimated spend of up to £2.7m. Negotiations will continue on progressing the legal contract with JDLT and in terms of the design the next stage will be to prepare and procure a contract and undertake the detailed design. In order to do this, it is anticipated that a further £1.5m will be needed. Benefits Perth West will deliver a new residential neighbourhood and Eco-Innovation Park for Perth and will provide for a long-term, masterplanned expansion of the City’s housing and employment land supply. The PEIP has the potential to be a net zero carbon employment site of national significance in terms of driving regional productivity and a just transition to net zero. The benefits include to: • Enhance sustainable connectivity through walking and cycling and innovation. Page 219 of 246
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• Generate net zero energy and support decarbonisation including transport. • Generate additional tax revenues. More specifically, the benefits generated by the PEIP will include to: • Increase productivity by increasing employment in high productivity, high skills and wage sectors. • Catalyse further development and private investment in the city. • Attract innovative businesses in clean growth sectors. • Diversify Perth’s economy to broaden job opportunities, raise skills levels, and average earnings. Programme An indicative programme with key milestones is summarised below. This is subject to the Council approval of expenditure of a further £1.5m. • Perth West Masterplan will be presented to the Economy & Infrastructure Committee April 2026 • Submit planning application June 2026 • Outline Design completion July 2026 • Planning permission decision by September 2026 • Land Transfer & Contributions Agreement in Principle September 2026 • TCD Joint Committee for FBC December 2026 • Detailed Design commences (Two stage Design and Build Contract) – September 2026 • Construction commences – March 2027 • Main construction complete – September 2028 *subject to Gateway 2 It is proposed to undertake the detailed design, advance works and construction through a staged gateway process. See Table 3 below. Table 3 – Staged Gateway Activity Conditions Gateway 1 (By September 2026) Preparation of a procurement strategy for a two stage Design & Build (D&B) contract Subject to: • Council approval of further expenditure of £1.5m • Approval of procurement strategy Award of D&B contract, and commencement of Stage 1 (Detailed Design) Gateway 2 (By December 2026) Undertake advance construction works as part of Stage 1 e.g. site clearance, utility diversions Subject to: • Planning consent • Approval of FBC by TCD (full funding in place) • Contract in place with JDLT Page 220 of 246
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Gateway 3 (By February 2027) Notice to proceed to Stage 2 (Construction), with commencement of main construction in March 2027 Subject to: • Any other consents or licences in place It is noted that there may be an opportunity to accelerate this programme through early identification of opportunities and collaborative working among all parties engaged to deliver the contract. Risks Although the Council is at the stage of having agreed Heads of Terms with the JDLT the Council does not yet have a formal contract to secure their share of the project’s costs and to tie in any developer acquiring land from JDLT to paying a proportionate share. However, this risk is mitigated as no construction contract will be awarded unless and until the formal contract with JDLT is in place. The Council does not yet have a formal commitment from any potential PEIP business occupiers, leading to a potential financial and reputational risk. The challenge for businesses is that they cannot commit without certainty of delivery. This conundrum is the principal driver of market failure in the provision of employment land in many parts of the country. A high-level major risk summary is provided at Appendix 4. Page 221 of 246
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Appendix 1a: Extent of Perth West West Allocation Page 222 of 246
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Appendix 1b: Boundary of the Planning Permission site Page 223 of 246
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Appendix 2: Indicative phasing plan and land uses (planning ref: 20/00667/IPM) Page 224 of 246
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Appendix 3 Perth Eco-Innovation Park - Where Enterprise and Ideas Connect Page 225 of 246
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Appendix 4 High Level Programme Major Risk Summary Category of Risk Risk Title Risk Description Risk Mitigation Funding Tay Cities Funding FBC still to be agreed. Governance timeline and process must be followed with funding now profiled to 27/28 28/29 in the Deal. Work with Transport Scotland, Scottish Government, PMO and consultants to address business case concerns. Advance the FBC through the governance as swiftly as possible. Once approved - Accelerate funding from 27/28 28/29 if capacity in the TCD Programme. Funding Escalating Construction Costs Construction cost escalates due to delay and construction inflation. Use of specialist consultant to review costs and add optimism bias and risk allowance. Prepare a procurement strategy to determine the most efficient procurement route to construction as soon as is practically possible. Legal Inability to reach agreement with JDLT Legal agreement covering the extent of the scheme, funding contributions and land needs to be in place before a construction contract can be awarded. Inability to reach agreement could cause delays and add to costs. Clear and consistent Council’s position and statements. Recurring legal meetings and negotiation to ensure that the agreement is in place as soon as is practically possible. Stakeholder A9 Traffic Management The agreement of a traffic management strategy for the A9 is critical to the underpass design and delivery. The final strategy agreed will have significant impacts on safety, delays to road users and the cost of the project. Continue ongoing meetings with Transport Scotland and their network operators (Amey). Design team to continue to work with a Tier 1 contractor to advise on temporary traffic management and buildability. Stakeholder A9 Emergency Access There is a requirement for an emergency access to be installed on the A9 south of Broxden to ensure that there is more than one route in and out of Perth West. Junction layout and location need to be agreed with Transport Scotland. Continue ongoing meetings with Transport Scotland and their network operators (Amey). Utilities Utility Diversions Significant Gas and Water diversions are required to facilitate the underpass and the innovation highway at the A9 and west of the A9 Liaison with utility providers following their diversion procedures under NRSWA. Structure construction contract so that diversions can be carried out in advance of the main construction period where possible. Utilities Utility New Connections Utility provisions to PEIP need to be agreed to allow designs and processes to be completed with each utility provider. Sharing of utilities need to be agreed with JDLT. Preparation of utilities strategy. Liaison with Council’s Estate and Commercial Investment team to determine utility requirements and meetings with JDLT to discuss and agree scheme scope. Page 230 of 246
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Utilities Local Utility Capacity Utility provision to PEIP may require significant upgrades to the surrounding utility networks, depending on existing capacity. This could have programme and cost implications. Follow process for each utility provider and allow sufficient time for assessment process and for any upgrades required. Land Additional Land Required Depending on the A9 Traffic Management strategy that is acceptable to Transport Scotland, there may be a requirement for land north of JDLT’s land holding to be required temporarily to facilitate temporary widening of the A9. Continue ongoing meetings with Transport Scotland and their network operators (Amey). If temporary widening is required then discussions with relevant landowners will be required. Legal powers of entry to adjacent land for this purpose to be discussed with legal team. Planning / Environmental Planning Conditions Amendment Existing planning conditions need to be amended prior to submission of the AMSC application. Submission of and approval of Section 42 application to amend planning conditions. Planning / Environmental Objections from Environmental Statutory Bodies Objections to the AMSC application from environmental statutory bodies may be forth coming and can cause delays. Consultation with environmental bodies on the contents of the AMSC prior to submission. Scope / Technical Innovation Scope Scope for innovation aspects of project have not been agreed to allow the designer to finalise the strategy for this aspect. Economic Development Team to finalise the innovation requirement in consultation with other relevant Council teams. Page 231 of 246
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL BUDGET 2026/27 TO 2031/32 ESTIMATED RESOURCES APPENDIX III Capital Capital Capital Capital Capital Capital Capital Total Resources Resources Resources Resources Resources Resources Resources Capital 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 Resources (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Proposed Proposed Proposed Proposed Proposed Proposed Proposed Proposed Budget Budget Budget Budget Budget Budget Budget Budget Capital Grants General Capital Grant 12,438 12,481 21,752 12,750 12,750 12,750 13,000 85,483 Road Safety Initiaive Fund 530 0 0 0 0 0 0 0 Total Capital Grants 12,968 12,481 21,752 12,750 12,750 12,750 13,000 85,483 General Capital Receipts General Fund - Capital Receipts 570 0 0 0 0 0 0 0 General Fund Ring Fenced Receipts 557 1,594 994 981 1,019 1,000 1,000 6,588 Total Capital Receipts 1,127 1,594 994 981 1,019 1,000 1,000 6,588 Commercial Property Capital Receipts Capital Receipts b/f 1,332 2,614 2,449 3,947 4,577 5,022 1,922 2,614 Commercial Property Capital Receipts 619 235 2,398 2,530 645 800 0 6,608 Capital Receipts c/f (2,614) (2,449) (3,947) (4,577) (5,022) (1,922) (1,922) (1,922) Total Commercial Capital Receipts Applied (663) 400 900 1,900 200 3,900 0 7,300 Contributions Tay Cities Deal 0 1,055 3,945 500 956 0 0 6,456 Third Party Contributions 1,733 2,000 3,000 1,000 1,000 2,064 1,000 10,064 Developer Contributions 1,500 1,800 2,000 2,000 2,000 2,000 2,000 11,800 Revenue Budget Contributions 187 124 124 0 0 0 0 248 Total Contributions 3,420 4,979 9,069 3,500 3,956 4,064 3,000 28,568 Capital Borrowing Requirement Corporate Borrowing Requirement 80,300 83,388 66,600 59,156 47,027 52,408 27,383 335,962 Prudential Borrowing Requirement 16,374 7,832 5,659 3,500 3,575 3,680 3,680 27,926 Total Capital Borrowing Requirement 96,674 91,220 72,259 62,656 50,602 56,088 31,063 363,888 TOTAL CAPITAL RESOURCES/ GROSS BUDGET EXPENDITURE 113,526 110,674 104,974 81,787 68,527 77,802 48,063 491,827 4 Page 233 of 246
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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 4 Page 235 of 246
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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 Page 236 of 246
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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 Page 237 of 246
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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 Page 238 of 246
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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 Page 239 of 246
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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 Page 240 of 246
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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 Page 241 of 246
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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 Page 242 of 246
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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 Page 243 of 246
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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 Page 244 of 246
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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 Page 245 of 246
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