Minute of Special Meeting of Perth and Kinross Council of 4 March 2026 for Approval
Perth and Kinross Council · 29 April 2026
Back to Perth and Kinross Council — 29 April 2026 and its agenda
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SPECIAL MEETING OF PERTH AND KINROSS COUNCIL Minute of special hybrid meeting of Perth and Kinross Council held in the Council Chamber, 2 High Street, Perth on Wednesday 4 March 2026 at 10.00am. Present: Provost X McDade, Depute Provost A Parrott, Bailies C Ahern, A Bailey, R Brock, C McLaren and M Williamson; Councillors K Allan, H Anderson, L Barrett, P Barrett, B Brawn, S Carr, A Chan, D Cuthbert, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, I MacPherson, I Massie, C Mair, S McCole, T McEwan, J Rebbeck, W Robertson, C Shiers, F Smith, C Stewart, G Stewart, A Watt, R Watters and J Welch. In Attendance: T Glen, Chief Executive; C Mailer, Depute Chief Executive; L Simpson, Strategic Lead - Legal and Governance; S Walker, Strategic Lead – Finance and Business Support; J Pepper, Director/Chief Officer, Perth and Kinross Health & Social Care Partnership, J Beveridge, Strategic Lead – Property Services; S Merone, Strategic Lead – Economy, Development and Planning; E Ritchie, Strategic Lead – Housing and Communities; G Boland, Strategic Lead – Strategic Planning, People and Performance; C Guild, Strategic Lead – Projects and Programmes; A Taylor, Strategic Lead – Customer and Digital Services; L Brady, A O’Brien, C Palmer, J Jennings, J Sailsbury, G Walker (all Finance and Business Support), S Hendry, K Molley, A Brown, E Ferguson and M Pasternak (all Legal and Governance). Provost X McDade, Presiding. 1. Welcome And Apologies Provost McDade welcomed all those present to the meeting. No apologies were submitted. 2. Declarations Of Interest There were no Declarations of Interests in terms of the Councillors’ Code of Conduct. 3. Strategic Planning Update 2026/27 to 2028/29 and General Fund Revenue Budget There was submitted a report by Strategic Lead – Finance and Business Support (26/54) (1) providing an update on the delivery of the ongoing strategic transformation and change programme and alignment with the Medium-Term Financial Plan approved by Council on 10 December 2025, (2) focusing 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, and also (3) presenting 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.
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Motion (Councillors E Drysdale and I Massie) Council agrees: 1. To approve the 2026/27 Provisional Revenue Budget of £527.619 million as set out in Appendix B of Report No. 26/54. 2. To approve the 2027/28 Provisional Revenue Budget of £537.371 million as set out in Appendix B of Report No. 26/54. 3. To approve the 2028/29 Provisional Revenue Budget of £554.345 million as set out in Appendix B of Report No. 26/54. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Motion. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Motion. 8. To approve an additional contribution from Reserves of £3.144 million in 2026/27 in this Revenue Budget Motion. 9. To approve an additional contribution from Reserves of £571,000 in 2027/28 in this Revenue Budget Motion. 10. To approve an additional contribution to Reserves of £2.436 million in 2028/29 in this Revenue Budget Motion. 11. To approve the Council Tax bases of 76,060 for 2026/27, 76,750 for 2027/28 and 77,606 for 2028/29. 12. To approve the contribution to Perth and Kinross Integration Joint Board of £120.956 million which is included in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in Reserves. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2026/27 Provisional Revenue Budget which equates to £10.552 million to £21.104 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2026/27, 2027/28 and 2028/29. 16. To approve the 2026/27 Final Revenue Budget of £532.647 million resulting in a Band D Council Tax of £1,673.84 as summarised in Appendix (v) of this Revenue Budget Motion. This represents a 8.9% increase from the Council Tax Band D figure for 2025/26. 17. To approve the 2027/28 Provisional Revenue Budget of £535.904 million resulting in an indicative Band D Council Tax of £1,757.53 as summarised in Appendix (vi) of this Revenue Budget Motion. This represents an indicative 5.0% increase from the Council Tax Band D figure for 2026/27. 18. To approve the 2028/29 Provisional Revenue Budget of £539.693 million resulting in an indicative Band D Council Tax of £1,845.41 as summarised in Appendix (vii) of this Revenue Budget Motion. This represents an indicative 5.0% increase from the Council Tax Band D figure for 2027/28.
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APPENDIX (i) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Reference Report No. 26/54 Page No. 26/27 27/28 28/29 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 TOTAL EXPENDITURE PRESSURES REJECTED 0 0 0
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APPENDIX (ii) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Reference Report No. 26/54 Page No. 26/27 27/28 28/29 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Tackling Poverty Reduction in Employability Support 72 25 25 Funding to increase School Clothing grant increase of 3% for academic year 2026/27 72 10 Removal of Permanent funding for activities over School Holidays 73 50 Change in Delivery of Free School Meals over the holiday funding 74 25 Review of funding streams for Perth - CAB 75 206 207 Developing a resilient, stronger and greener local economy Removal of Grant Funding to Pitlochry Festival Theatre 78 220 Reduction in Economic Development Events (partial) 79 39 Reduction in Civic Budget 79 20 Reduction in Support for Business 80 74 Reduction in Support for Growbiz - SLA 81 70 Removal of Funding for Mobile Toilets 82 26 Enabling our children and young people to achieve their full potential Early Learning and Childcare Sustainable Rate to Partner Providers 83 47 20 Reduce support to Parent Councils 84 24 Reduction in Central Team supporting Early Years and Childcare. 85 25 Removal of Remaining Early Learning and Childcare (ELC) funding 86 255 145 Removal of Peripatetic Team in Primary Sector (partial) 88 407 243 Cease Delivery of Duke Of Edinburgh Award 89 45 Carer Fees 90 35 Protecting and caring for our most vulnerable people Adult Learning Partnership SLA 92 92 Working in partnership with our communities Refuse Collection - Garden Waste Permit Charge 99 65 68
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APPENDIX (iii) APPENDIX (ii)cont. Street Cleansing - Reduction in Activity 101 170 170 Public Conveniences and Comfort Schemes 102 116 Traffic and Road Safety Reductions 102 73 73 Removal of Community Environmental Challenge Fund 104 100 Removal of Dedicated Support for Tayside Bio Diversity Partnership 105 67 Restructure of External Funding Support 107 136 Organised to Deliver / Transformation Reduction in Revenue and Benefits Management 111 72 Reduction in IT Capacity 112 61 Reduction in Finance and Business Support Capacity 113 86 86 86 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 2,163 1,374 227 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 26/27 27/28 28/29 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Organised to deliver Operational Buildings - Efficiency Target 45 Funding Vary the long term empty properties policy to generate additional income. Subject to receipt of final guidance and updating the Council policy, Increase long-term empty surcharge to 200% and leave second homes unchanged at 100%. Implementation from 1 July 2026. 700 230 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 745 230 0
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APPENDIX (iv) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2022 - 2027 26/27 27/28 28/29 ADDITIONAL EXPENDITURE PROPOSALS £'000 £'000 £'000 TACKLING POVERTY Scottish Welfare Fund / Financial Insecurity Funding The cost of living crisis continues to cause significant hardships for many. Now in 2026, with price inflation including food and clothing, higher mortgage rates/rents and increasing energy costs, more and more families are struggling to make ends meet month to month. This funding will be available to residents feeling the impact of the current cost of living. (non recurring) 300 Buttons & Bows Additional funding to support the inspirational work of this Buttons and Bows who provide a valuable service to our families (non recurring) 30 Think Yes - Tenancy Sustainment Fund This will assist non-council tenants to maintain their home and proactively help prevent the need for a household to present to the council as homeless. The pro- active efforts of the housing team will not only help avoid the need for the household to present as homeless but also reduce the demand for temporary accommodation (non-recurring) 80 Tailored Employability Support for Priority Families To provide wrap around support to families experiencing poverty and challenges to access training and jobs (non-recurring) 300 The Big Hoose The Big Hoose provides free essential household items to families with children and young people under 25 who are struggling with the cost of living. Support workers from local organisations can refer families each week when items such from nappies and toiletries to bedding, clothing and cleaning products can be supplied, this service helps families stretch their income further. (non recurring) 65 Anti Poverty Taskforce Funding to support our anti poverty measures (non recurring) 60 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Green Living Fund Funding for community-led projects focused on tackling the climate change and biodiversity emergencies, with the purpose of enabling applicants to use these funds to lever in additional funding.(non recurring) 200 200 Grounds Maintenance Reinvestment in grounds maintenance will support a managed, phased reduction in service levels, including trials within cemeteries and enhanced ecological surveying and monitoring, ensuring changes are introduced gradually and in partnership with local communities. This funding enables the service to consolidate progress to date while expanding proactive biodiversity work. It will also strengthen community engagement, support education and communications activity, while continuing to promote good practice already underway. (recurring) 150
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APPENDIX (iv)cont. Grounds Maintenance Enhancement Squad The establishment of a dedicated, biodiversity-focused team working alongside the Horticultural Squad at Westbank. The squad will be responsible for tree and shrub planting, ecological enhancement, wildflower and meadow management, selective vegetation clearance and a range of wider greenspace tasks. This will strengthen capacity for high-quality, nature-positive land management guided by Biodiversity Action Plans. The squad will operate in line with industry best practice and will work closely with local communities to support collaborative, sustainable stewardship of greenspaces.(non recurring) 200 200 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Rural Events Continued investment in our rural economy by supporting inaugural events across a range of initiatives such as festivals, sport and cultural activities that demonstrate a direct economic return, while showcasing Perth & Kinross businesses. Events will be held in rural locations and have to have the backing of the local community and promote social inclusion. (non recurring) 40 City Centre Improvement Taskforce The £200,000 investment will deliver rapid, visible improvements to Perth’s city centre through deep cleaning, repairs, greening and vacant-unit enhancements. This will operate as a pilot scheme. If successful the intention would be to continue it and roll out to other towns and villages. (non recurring) 200 Perth Festival of the Arts Perth Festival of the Arts is responsible for operating and running and annual arts festival in the city. The restoration of its annual allocation from the council. It will allow the PFA to continue to operate with minimal resort to reserves, look to expand the locations in Perth and further afield, as well as looking to engage a wider breadth of artists and performers going forward. (recurring) 20 Adapt Your Property To encourage the development of empty and underused buildings to bring them back into use for economic and socially productive purposes, £550,000 of borrowing capacity in 2026/27 and a further £200,000 in 2027/28 (recurring) 25 10 Tourism Hub Creation of a tourism hub within Alyth Library on a pilot basis (non recurring) 10 Mobility Hub Feasibility Studies Funding to undertake feasibility studies for new and improved Mobility Hubs across Perth & Kinross — including Broxden Park & Ride, Kinross P&R, Bridge of Earn and other strategic sites. The studies will align with the Council’s Mobility Strategy and help future-proof the area’s transport network for the next 30 years, supporting planned reviews of Park & Ride provision and wider sustainable mobility priorities. The Council will also look for match funding to finance this task. (non recurring) 50
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APPENDIX (iv)cont. Car Parking Strategy - Multi-Stories and Long Stay Car Parks (Perth City) High tariffs and inconsistent charging are driving low occupancy and reducing potential revenue generation from our multi-storey and some of our long stay car parks. Evidence strongly suggests that lowering charges to a competitive level will increase occupancy, particularly among long-stay users. Proposal Adjust tariffs to align MSCPs with the five long-stay car park pricing (26/27 inflationary increase added): - up to 1 hour – £1.20, up to 2 hours – £1.70, up to 3 hours – £2.60, up to 4 hours – £3.20 (reduction from £6.20), up to 6 hours – £5.00, up to 10 hours – £6.40(reduction from £12.80 This brings PKC MSCPs in line with the local market and removes the deterrent effect of higher charges and creates consistency in charging. It also significantly incentivises retail staff and people who work in the City Centre to use longer stay car parks over medium or variable stay car parks which will in turn help turnover and free up spaces for those who are visiting the city to shop. Align season tickets with the revised charging structure and permit use across all PKC long-stay car parks for increased customer choice and convenience. It is assumed that this will be cost neutral and funded from the car park trading account. ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Promise Improvement Lead Ensuring the best educational outcomes for our Care Experienced young learners (non recurring) 60 36 Outdoor Learning Development of outdoor environments in schools , and partner providers, to support children with more complex additional support needs (non-recurring) 50 Rural Primary Schools Additional funding for accelerated repairs and maintenance, especially where external buildings need investment to improve the thermal performance and internal environment (non-recurring) 100 Supporting NAVIGATE Provision for continuation of senior social care capacity in the NAVIGATE to support our vulnerable young people (non-recurring) 60 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE Care Village A future-focused step by beginning work on feasibility of a possible Care Village. The feasibility study will allow us to map out a modern, joined-up model of care — bringing services, support, and community facilities together in one place. As our population ages and care needs grow, this is about planning sensibly now so that older residents can continue to live with dignity, independence, and the right level of support for years to come. (non recurring) 50
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APPENDIX (iv)cont. ESOL Community cohesion and the integration of new residents to Perth & Kinross whose first language isn’t English is important to ensure everyone can make a positive contribution in our communities. Improving the provision of English for speakers of other languages plays an important part in achieving this aim. (non recurring) 98 Mental Health Support To support development of a multi-agency Neurodevelopmental triage system. (non recurring) 49 RASAC Further funding to support the vital work of this organisation (non-recurring) 35 35 Women's Aid Further funding to support the vital work of this organisation (non-recurring) 35 35 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING The Neuk Support for the community Hub to strengthen and support the wellbeing of individuals (non recurring) 70 Community Mental Health Support Groups For community groups supporting better mental health across Perth and Kinross for example, Men's Shed, Women's Wellbeing Club, Andy's Man Club and Mindspace (non-recurring) 60 Community Ice Feasibility Study A feasibility study to examine viable options for a long term, sustainable community led future for ice in Perth. (non-recurring) 50 50 Contribution towards Perth Theatre and Concert Hall Transition Funding to support Perth Theatre and Concert Hall to transform their operating model (non recurring) 250 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Support for Culture Perth and Kinross To enable Culture Perth and Kinross to maintain current service provision for libraries and museums(non recurring) 200 Roads Maintenance / Structures / Pavements / Traffic Signals Investment in roads, bridges, pavements and traffic signals to fund a £15 million capital investment. (recurring) 215 215 215 Ditch and Gully Maintenance Gully and ditch cleaning keeps rainwater flowing safely away from roads and communities, reducing the risk of flooding and damage. Regular maintenance of these drainage systems helps protect infrastructure, improve road safety, and strengthen resilience during heavy rainfall. (non recurring) 120 Investment in local communities To empower local communities by supporting projects that tackle the local issues, improve quality of life and countering the effects of poverty and the cost of living. This aggregate of funds, administered under one single process will help ensure delivery for communities on the priorities they share with us and the support to access other funding streams when the need arises (non-recurring) 350 350 Community Halls Funding for LAL to maintain the provision of community halls (non recurring) 25
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APPENDIX (iv)cont. APPENDIX (v) Armed Forces Covenant The Armed Forces Covenant is a commitment to ensure that those who serve or have served in the Armed Forces, and their families, are treated fairly and face no disadvantage in accessing public or commercial services. It strengthens the bond between the military and wider society by recognising their contribution and helping provide support where it is needed most. (non recurring) 3 Experience Crieff To support and sustain ongoing regeneration initiatives in Crieff via Experience Crieff. (non recurring) 45 45 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 3,610 1,176 260 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 527,619 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 2,163 Additional Savings Proposals (Appendix iii) (745) Additional Expenditure Proposals (Appendix iv) 3,610 5,028 2026/27 Updated Provisional Revenue Budget 532,647 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (1,426) Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Motion 56 Contribution from earmarked Reserves included in this Motion (3,200) (405,335) AMOUNT TO BE LEVIED FROM COUNCIL TAX 127,312
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APPENDIX (v)cont. APPENDIX (vi) TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,060 FINAL 2026/27 BAND D COUNCIL TAX £ 1,673.84 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,537.04) £ 136.80 PERCENTAGE INCREASE 8.9% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 2,572 Anti - Poverty 300 Feasibility 150 Culture 178 3,200 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2027/28 COUNCIL TAX CALCULATION 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 537,371 2027/28 Opening Deficit (5,615) Recurring impact of 2026/27 proposals 1,828 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Budget Reductions / Additional Income (Appendix ii) 1,374 Additional Savings Proposals (Appendix iii) (230) Additional Expenditure Proposals (Appendix iv) 1,176 2,320 2027/28 Updated Provisional Revenue Budget 535,904 Funding Total Revenue Funding (390,527)
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APPENDIX (vi)cont. APPENDIX (vii) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (678) Contribution from Service Concession Scheme (4,000) Contribution to unearmarked Reserves included in this Motion 380 Contribution from earmarked Reserves included in this Motion (951) (401,014) AMOUNT TO BE LEVIED FROM COUNCIL TAX 134,890 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,750 FINAL 2027/28 BAND D COUNCIL TAX £ 1,757.53 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,673.84) £ 83.69 PERCENTAGE INCREASE 5.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 951 951 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2028/29 COUNCIL TAX CALCULATION 2028/29 £'000 £'000 2028/29 Provisional Revenue Budget 554,345 2027/28 Opening Deficit (5,615) 2028/29 Opening Deficit (12,721) Recurring impact of 2026/27 proposals 1,828 Recurring impact of 2027/28 proposals 1,369 Adjustments:
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APPENDIX (vii)cont. Reject Expenditure Pressures (Appendix i) 0 Reject Budget Reductions / Additional Income (Appendix ii) 227 Additional Budget Reductions / Income Proposals (Appendix iii) 0 Additional Expenditure Proposals (Appendix iv) 260 487 2028/29 Updated Provisional Revenue Budget 539,693 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (149) Contribution from Service Concession Scheme (3,000) Contribution to unearmarked Reserves included in this Motion 2,481 Contribution from earmarked Reserves included in this Motion (45) (396,478) AMOUNT TO BE LEVIED FROM COUNCIL TAX 143,215 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 77,606 FINAL 2028/29 BAND D COUNCIL TAX £ 1,845.41 INCREASE (2027/28 FINAL BAND D COUNCIL TAX £1,757.53) £ 87.88 PERCENTAGE INCREASE 5.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 45 45
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1st Amendment (Councillors J Duff and F Smith) The Council agrees: 1. To approve the 2026/27 Provisional Revenue Budget of £527.619 million as set out in Appendix B of Report No. 26/54. 2. To approve the 2027/28 Provisional Revenue Budget of £537.371 million as set out in Appendix B of Report No. 26/54. 3. To approve the 2028/29 Provisional Revenue Budget of £554.345 million as set out in Appendix B of Report No. 26/54. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £1.932 million in 2026/27 in this Revenue Budget Amendment. 9. To approve an additional contribution from Reserves of £932,000 in 2027/28 in this Revenue Budget Amendment. 10. To approve an additional contribution from Reserves of £838,000 in 2028/29 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 76,243 for 2026/27, 76,935 for 2027/28 and 77,791 for 2028/29. 12. To approve the contribution to Perth and Kinross Integration Joint Board of £120.956 million which is included in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in reserves. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2026/27 Provisional Revenue Budget which equates to £10.552 million to £21.104 million. 15. To approve a provision for the non-collection of Council Tax of 1.50% in 2026/27, 2027/28 and 2028/29. 16. To approve the 2026/27 Final Revenue Budget of £529.456 million resulting in a Band D Council Tax of £1,643.86 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 6.95% increase from the Council Tax Band D figure for 2025/26. 17. To approve the 2027/28 Provisional Revenue Budget of £532.588 million resulting in an indicative Band D Council Tax of £1,705.50 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 3.75% increase from the Council Tax Band D figure for 2026/27. 18. To approve the 2028/29 Provisional Revenue Budget of £536.736 million resulting in an indicative Band D Council Tax of £1,760.93 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 3.25% increase from the Council Tax Band D figure for 2027/28.
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APPENDIX (i) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Enabling our children and young people to achieve their full potential Home to School Transport (partial) 61 230 120 100 Working in Partnership with Communities Operations Fuel 68 17 9 33 Roads Reactive Maintenance 70 120 TOTAL EXPENDITURE PRESSURES REJECTED 367 129 133
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APPENDIX (ii) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Tackling Poverty Reduction in Employability Support 72 25 25 Removal of Permanent funding for activities over School Holidays 73 50 Review of funding streams for Perth - CAB (partial) 75 180 140 Developing a resilient, stronger and greener economy Remove Funding for Pitlochry Festival Theatre 78 220 Enabling our children and young people to achieve their full potential Early Learning & Childcare Sustainable Rate to Partner Providers 83 47 20 Removal of Remaining Early Learning and Childcare (ELC) funding 86 255 145 Removal of Peripatetic Team in Primary Sector (partial) 88 249 149 Cease Delivery of Duke Of Edinburgh Award 89 45 Protecting and caring for our most vulnerable people Adult Learning 92 92 Working in partnership with our communities Street Cleansing - Reduction in Activity 101 170 170 Public Conveniences and Comfort Schemes 102 116 Traffic and Road Safety Reductions 102 73 73 Removal of the Community Environmental Challenge Fund 104 100 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 1,412 859 73
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APPENDIX (iii) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP 26/27 27/28 28/29 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Tackling climate change and supporting sustainable places Climate Change and Sustainability: Reduction of resources by 1 FTE, reduction of project budget by 50% and dissolution of Climate Change and Sustainability Committee with work to be reported through the relevant service committees in accordance with the theme eg Environment & Infrastructure, Housing & Communities, Economy, Development & Planning (recurring) 173 Enabling our children and young people to achieve their full potential Breast Buddies 40 Protecting and caring for our most vulnerable people Maximising alternative funding: An extended savings target of an additional £50,000 in 2026/27 from maximising alternative funding sources, such as the Independent Living Fund, to help meet the needs of adults with social care needs (non-recurring). 50 Review of Contracts: An extended savings target of £50,000 in 2026/27 from the review of Health and Social Care contracts (recurring) 50 Working in partnership with our communities Brown Bin Charges - Additional Income - Increase charge in 2027/28 to £48 and 2028/29 £50 33 35 Tayside Contracts - savings target from productivity/efficiency in Council contracts 120 Organised to Deliver / Transformation Increase slippage to 6.5% 600 General Efficiency Target 615 Cease Membership of COSLA 90 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 1,648 123 35
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APPENDIX (iv) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP CORPORATE PLAN 2022 - 2027 26/27 27/28 28/29 ADDITIONAL EXPENDITURE PROPOSALS £'000 £'000 £'000 TACKLING POVERTY Buttons & Bows Additional funding of £20,000 in 2026/27 to support the inspirational work of this Buttons and Bows who provide a valuable service to our families (non recurring) 20 Child Poverty Fund Funding of £75,000 in 2026/27 to enable front line workers to make instant decisions and one-off payments for the purchase of goods and services to resolve a problem for a child or household affected by poverty (non-recurring) 75 Perth and Kinross Skills Passport: A £150,000 investment in 2026/27 to provide grants of up to £3,000 to assist a minimum of 50 people back into work or to get a better job through the provision of financial assistance for help such as a training course or equipment (non-recurring). 150 The Big Hoose Perthshire: Funding of £35,000 in 2026/27 to support the provision of free essential household items to families with children and young people under 25 who are struggling with the cost of living (non-recurring). 35 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Support for Bloom Groups, Paths Groups and Friends of Cemeteries In order to support the invaluable contributions of Bloom Groups, Paths Groups and Friends of Cemeteries, funding of £10,000 in 2026/27 and 2027/28 towards cost of a Project Development Officer (non recurring). 10 10 Perth and Kinross Good Food Fund: Funding of £30,000 in 2026/27 to support local food and drink festivals, farmers markets and events that promote local food produce (non-recurring). 30 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Adapt Your Property Borrowing to create further funding capacity of £200,000 in 2026/27 and 2027/28 to encourage the conversion of underused/vacant town and city centre buildings to bring them back into use for economic and socially productive purposes. Providing 50% grants to a maximum of £75,000. (recurring) 10 10
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APPENDIX (iv)cont. Perth Festival of the Arts: Funding of £25,000 in 2026/27 towards the celebration of the visual and performing arts, inspiring young people to participate in these arts and nurturing young talent (non-recurring) 25 Growbiz: An Investment of £35,000 in 2026/27 for Growbiz to deliver services in Perth and Kinross aimed at supporting small and micro businesses, the care and wellbeing sector, young entrepreneurs and new business start-ups. (non- recurring) 35 Open for Business Fund: An investment of £200,000 in 2026/27 to encourage small town and city centre businesses to ensure that the frontages of their premises are refreshed and welcoming and say "We're open for business" to encourage increased footfall and local and visitor spend (non-recurring) 200 City and Town Centre Cleanliness: An investment of £150,000 in 2026/27 to carry out a deep clean of our city and town centres, as well as Perth Lade, removing litter, weeds, graffiti and other detritus, sweeping pavements, cleaning roads and street signs, and making our centres more attractive places in which to live, work and visit (non-recurring) 150 Parking Services: No increase in parking charges for 2026/27 including residents car parking permits (non-recurring) 153 6 7 Parking Services: Funded from the Car Park Trading Account (non-recurring) (153) (6) (7) ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Starfish Way: Funding of £20,000 in 2026/27 to support young people facing challenges with mental health, poverty, lack of opportunity or with additional support needs to achieve accredited awards, confidence and life skills (non- recurring). 20 Blairgowrie High School - Feasibility Study: Funding of £75,000 in 2026/27 to undertake a feasibility study on the replacement of Blairgowrie High School, the study to be conducted in conjunction with the Property Asset Transformation Review of Blairgowrie (non-recurring). 75 Youth Justice Project: Funding of £50,000 in 2026/27 aimed at reducing anti- social behaviour among young persons at risk by providing structured activities and personal development opportunities in Perth and in rural areas across Perth and Kinross (non-recurring) 50 Inclusion Support Redesign: Reversal of the removal of 1FTE at Navigate and reversal of the removal of 0.6FTE from the Educational Psychology Service (recurring) 104 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Perth and Kinross: Funding of £45,000 in 2026/27 to support women and young people who have experienced sexual violence at any time in their lives (non-recurring). 45
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APPENDIX (iv)cont. Perthshire Women's Aid: Funding of £45,000 in 2026/27 to offer specialist knowledge and understanding of the issues that surround domestic abuse for women, children and young people (non-recurring), 45 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING The Neuk: Funding of £75,000 in 2026/27 towards its multi-agency, one-stop centre providing a safe and supportive environment for those suffering mental health crisis or requiring suicide prevention support (non recurring). 75 Community Mental Health Support Groups: Funding of £65,000 in 2026/27 for community groups supporting better mental health in Perth and Kinross for example, such as The Men's Shed, The Women's Wellbeing Club, Andy's Mans Club and Mindspace (non-recurring) 65 Samaritans: Funding of £10,000 in 2026/27 towards helping to reduce feelings of isolation and disconnection that can lead to suicide and to offer support to families affected (non-recurring). 10 Free Pitch Hire: Additional funding of £10,000 to cover the costs of the additional demand for grass pitch hire throughout Perth and Kinross (recurring) 10 CulturePK: Funding of £198,000 in 2026/27 to prevent the closure of the public libraries in Alyth, Auchterarder, Birnam, Comrie, North Inch, Pitlochry and Scone and preventing reduced operating hours in Perth Museum and Perth Art Gallery (non-recurring) 198 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Roads Infrastructure: Borrowing costs to create £2million additional capacity for roads maintenance in 2026/27 and 2027/28 (recurring) 86 86 Structures Infrastructure: Borrowing costs to create £2million additional capacity for structures maintenance in 2026/27 and 2027/28 (recurring) 86 86 Roads Reactive Maintenance: Funding of £140,000 in 2026/27, 2027/28 and 2028/29 for essential reactive maintenance budgets for road defect repairs, sign maintenance and cleaning, road markings and studs, ditch clearance and repairs to safety fences and barriers (non-recurring) 140 140 140 Extended Opening of Recycling Centres: Funding of £14,000 in 2026/27 to allow the recycling centres in Blairgowrie, Crieff, Friarton, Inveralmond, Kinross and Pitlochry to remain open for an extra 2 hours on one day per week during the summer months (non-recurring). 14 Visitor Management: Funding of £182,000 in 2026/27 to recruit 6 Rangers for 30 weeks including vehicle hire, fuel and miscellaneous equipment plus porta- loo hire and cleaning (non-recurring) 182
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APPENDIX (iv)cont. Community Halls: Funding of £25,000 in 2026/27 for Live Active Leisure to maintain the provision of community halls (non-recurring) 25 War Memorial Cleaning and Repairs: Funding of £50,000 in 2026/27, 2027/28 and 2028/29 to undertake a programme of cleaning and repairs to war memorials across Perth and Kinross (non-recurring) 50 50 50 Litter Bins: Funding of £25,000 in 2026/27 to replace litter bins which have reached the end of their useful life or to install additional litter bins where needed (non-recurring) 25 Grit Bins: Funding of £20,000 in 2026/27 to replace existing grit bins which have reached the end of their useful life or to expand the grit bin network where needed (non-recurring) 20 Rural Events Fund: Funding of £50,000 in 2026/27 to support local groups and organisations in rural areas with the organisation of events (non-recurring) 50 A93 Tourist Route: Funding of £25,000 in 2026/27 to market the A93 tourist route linking Perth to Royal Deeside and Aberdeenshire, promoting Perth and our historic links with Scone Palace and the Stone of Destiny. including better signage and visitor information thereby improving our tourism offer in Perth and Kinross (non-recurring) 25 Bus Shelters: Funding of £30,000 in 2026/27 for three bus shelters in Rattray (non-recurring) 30 Ruthven Road near Alyth: Funding of £120,000 in 2026/27 to make improvements including passing places to Ruthven Road leading from Angus Council area to Alyth and Blairgowrie. When the River Isla floods, Ruthven Road is a lifeline for residents, bus passengers and visitors as one of the only open roads providing access to these two areas (non-recurring). 120 Ground Maintenance: Funding of £150,000 to reverse the proposed cut to ground maintenance activities in 2026/27 (recurring). 150 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 2,440 382 190
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APPENDIX (v) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 527,619 Adjustments: Reject Expenditure Pressures (Appendix i) (367) Reject Savings (Appendix ii) 1,412 Additional Savings Proposals (Appendix iii) (1,648) Additional Expenditure Proposals (Appendix iv) 2,440 1,837 2026/27 Updated Provisional Revenue Budget 529,456 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (1,426) Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Amendment 62 Contribution from earmarked Reserves included in this Amendment (1,994) (404,123) AMOUNT TO BE LEVIED FROM COUNCIL TAX 125,333 TAX BASE BAND D EQUIVALENT PROPERTIES (1.5% Non Collection) 76,243 FINAL 2026/27 BAND D COUNCIL TAX £ 1,643.86 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,537.04) £ 106.82 PERCENTAGE INCREASE 6.95% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves
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APPENDIX (v)cont. APPENDIX (vi) Revenue Grants 1,919 Feasibility Fund 75 1,994 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP 2027/28 COUNCIL TAX CALCULATION 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 537,371 2027/28 Opening Deficit (5,615) Recurring impact of 2026/27 proposals (157) Adjustments: Reject Expenditure Pressures (Appendix i) (129) Reject Budget Reductions / Additional Income (Appendix ii) 859 Additional Savings Proposals (Appendix iii) (123) Additional Expenditure Proposals (Appendix iv) 382 989 2027/28 Updated Provisional Revenue Budget 532,588 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (678) Contribution from Service Concession Scheme (4,000) Contribution from unearmarked Reserves included in this Amendment (732) Contribution from earmarked Reserves included in this Amendment (200) (401,375) AMOUNT TO BE LEVIED FROM COUNCIL TAX 131,213 TAX BASE BAND D EQUIVALENT PROPERTIES (1.5% Non Collection) 76,935
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APPENDIX (vi)cont. APPENDIX (vii) FINAL 2027/28 BAND D COUNCIL TAX £ 1,705.50 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,643.86) £ 61.64 PERCENTAGE INCREASE 3.75% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 200 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - CONSERVATIVE GROUP 2028/29 COUNCIL TAX CALCULATION 2028/29 £'000 £'000 2028/29 Provisional Revenue Budget 554,345 2027/28 Opening Deficit (5,615) 2028/29 Opening Deficit (12,721) Recurring impact of 2026/27 proposals (157) Recurring impact of 2027/28 proposals 789 Adjustments: Reject Expenditure Pressures (Appendix i) (133) Reject Budget Reductions / Additional Income (Appendix ii) 73 Additional Budget Reductions / Income Proposals (Appendix iii) (35) Additional Expenditure Proposals (Appendix iv) 190 95 2028/29 Updated Provisional Revenue Budget 536,736 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300)
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APPENDIX (vii)cont. Net Contribution to / (from) Reserves included in the Provisional Budget (149) Contribution from Service Concession Scheme (3,000) Contribution from unearmarked Reserves included in this Amendment (648) Contribution from earmarked Reserves included in this Amendment (190) (399,752) AMOUNT TO BE LEVIED FROM COUNCIL TAX 136,984 TAX BASE BAND D EQUIVALENT PROPERTIES (1.5% Non Collection) 77,791 FINAL 2028/29 BAND D COUNCIL TAX £ 1,760.93 INCREASE (2027/28 FINAL BAND D COUNCIL TAX £1,705.50) £ 55.43 PERCENTAGE INCREASE 3.25% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 190
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2nd Amendment (Bailie C McLaren and Councillor A Watt) The Council agrees: 1. To approve the 2026/27 Provisional Revenue Budget of £527.619 million as set out in Appendix B of Report No. 26/54. 2. To approve the 2027/28 Provisional Revenue Budget of £537.371 million as set out in Appendix B of Report No. 26/54. 3. To approve the 2028/29 Provisional Revenue Budget of £554.345 million as set out in Appendix B of Report No. 26/54. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 26/54. 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £2.078 million in 2026/27 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £147,000 in 2027/28 in this Revenue Budget Amendment. 10. To approve an additional contribution to Reserves of £2.518 million in 2028/29 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 75,910 for 2026/27, 76,600 for 2027/28 and 77,456 for 2028/29. 12. To approve the contribution to Perth and Kinross Integration Joint Board of £120.956 million which is included in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in reserves. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2026/27 Provisional Revenue Budget which equates to £10.552 million to £21.104 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2026/27, 2027/28 and 2028/29. 16. To approve the 2026/27 Final Revenue Budget of £531.388 million resulting in a Band D Council Tax of £1,674.61 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 8.95% increase from the Council Tax Band D figure for 2025/26. 17. To approve the 2027/28 Provisional Revenue Budget of £534.984 million resulting in an indicative Band D Council Tax of £1,758.34 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 5.0% increase from the Council Tax Band D figure for 2026/27. 18. To approve the 2028/29 Provisional Revenue Budget of £539.400 million resulting in an indicative Band D Council Tax of £1,846.24 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 5.0% increase from the Council Tax Band D figure for 2027/28.
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APPENDIX (i) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 TOTAL EXPENDITURE PRESSURES REJECTED 0 0 0
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APPENDIX (ii) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Tackling Poverty Reduction in Employability Support 72 25 25 Funding to increase School Clothing grant increase of 3% for academic year 26/27 72 10 Removal of Permanent funding for activities over School Holidays 73 50 Change in Delivery of Free School Meals over the holiday funding 74 25 Review of funding streams for Perth - CAB 75 206 207 Review of Funding provision for Energy Advice 76 30 Developing a resilient, stronger and greener local economy Reduction in Support for Business (partial) 80 25 Enabling our children and young people to achieve their full potential Removal of Remaining Early Learning and Childcare (ELC) Funding 86 255 145 Removal of Peripatetic Team in Primary Sector (partial) 88 249 149 Cease Delivery of Duke Of Edinburgh Award 89 45 Protecting and caring for our most vulnerable people Adult Learning Partnership SLA 92 92 Working in partnership with our communities Street Cleansing - Reduction in Activity 101 170 170 Public Conveniences and Comfort Schemes (partial to retain conveniences) 102 66 Traffic and Road Safety Reductions 102 73 73 Removal of the Community Environmental Challenge Fund (partial) 104 50 Removal of Dedicated Support for Tayside Bio Diversity Partnership 105 67 Funding for NHS Community Food Initiatives 106 25 Organised to Deliver / Transformation Reduction in Revenue and Benefits Management 111 72 Reduction in Finance and Business Support Capacity 113 86 86 86 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 1,319 1,084 159
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APPENDIX (iii) APPENDIX (iv) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 26/27 27/28 28/29 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 0 0 0 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2022 - 2027 26/27 27/28 28/29 ADDITIONAL EXPENDITURE PROPOSALS £'000 £'000 £'000 TACKLING POVERTY Scottish Welfare Fund / Financial Insecurity Funding Anti-Poverty Action to provide early intervention and crisis prevention supports (FIF) and crisis response (SWF) (non recurring) 500 Link Officer Resettlement Funding to recruit a Link Officer to continue and expand targeted housing support for asylum seekers and other NRPF (No Recourse to Public Funds) vulnerable groups, ensuring equitable access to housing, reducing pressure on temporary accommodation and supporting successful integration and tenancy sustainment. (non recurring) 50 50 Think Yes Tenancy Sustainment Fund for non-Council tenants Continue to deliver early intervention and prevention to support private sector tenants, administered by frontline homelessness team, to find solutions to avoid homelessness (non-recurring) 80 Landlord Incentive Scheme Mirroring the successful Ukraine Landlord Offer, this would incentivise landlords to offer their properties to private tenants through the Council’s Rent Bond Guarantee scheme at affordable rent levels. It represents an important opportunity for PKC Lets to positively engage with and support private landlords, while increasing the supply of affordable, good-quality private rented accommodation. (non-recurring) 80
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APPENDIX (iv)cont. Big Hoose For PKAVS Big Hoose project providing free essential household items to families with children and young people under 25 who are struggling with the cost of living. (non recurring) 20 Community Foodshare To provide low cost staples, utility costs and volunteer support at Letham4All’s satellite Community Fridges at Muirton, Moncreiffe and Bankfoot (£3k), which save hundreds of tonnes of food from landfill every year and help tackle food poverty. (non recurring) 16 16 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Support for Bloom Groups, Biodiversity Groups and Friends of Cemeteries In order to support the invaluable contributions of Bloom Groups, Biodiversity Groups and Friends of Cemeteries, supplementary funding for trees, shrubs, plants and seeds to support biodiversity. (non recurring) 30 Take a Pride in Perth & Kinross To support provision of project development and fundraising support for projects by Bloom Groups and Friends of Cemeteries (non recurring) 10 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Rural Employment Incentive A targeted incentive supporting rural SMEs to create employment or Modern Apprenticeship opportunities for individuals residing in rural Perthshire who face barriers to work. (non recurring) 50 50 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Toxic Masculinity Project officer to lead work in schools on positive male role models to tackle misogyny and toxic masculinity and promote a whole school approach to preventing gender based violence. This budget will allow staff development and linkage with other related projects - in particular the "Violence Against Women Group" and our implementation of "Equally Safe" from Scottish Government. The post will develop a curriculum in our primary and secondary schools to sit alongside our other equalities curricular inputs - for example around anti-racist education. (non-recurring) 40 50 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE ESOL To continue funding 2 full time ESOL posts to work with the asylum seeker population and other vulnerable groups to improve their English skills and confidence. The 2 ESOL posts are critical for staffing the “The Learning Station,” a dedicated ESOL base at Perth Bus Station and near the Station and Queens Hotels, and delivering ESOL classes. They significantly enhance the quality of life for non-native speakers, promote social cohesion, and contribute to the overall development and prosperity of communities. (recurring) 98
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APPENDIX (iv)cont. RASAC Further funding to support the vital work of this organisation (non-recurring) 40 Women's Aid Further funding to support the vital work of this organisation (non-recurring) 40 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING REFURBISHMENT OF MULTI-USE GAMES AREA AT COMMUNITY SCHOOL OF AUCHTERARDER To bring facilities back into use for all sports (non-recurring) 100 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Support for Culture Perth and Kinross To enable Culture Perth and Kinross to maintain current service provision for libraries and museums pending completion of the review (non recurring) 200 Rumbling Bridge Management Plan To develop a management plan for Rumbling Bridge Gorge (non recurring) 50 TRACKS To fund future TRACKS projects throughout Kinross-shire (non recurring) 20 20 Play Area Maintenance To maintain the budget for inspection and repair and replacement of equipment and address the backlog of closed playpark facilities, providing safe play areas for children and their families and increasing wellbeing (non recurring) 150 Fairer Communities (previously CIF and Participatory Budgeting)To continue with the above combined into one single fund. Fairer Communities for All is a process of distributing funds to community groups who can deliver projects which address the cost of living, income maximisation and employability. This supports an increased allocation to communities with highest need – Coupar Angus, Rattray, South Crieff, Perth City – Letham, Muirton and North Muirton, Aberfeldy / Kinloch Rannoch. (non-recurring) 350 Community Halls Funding for LAL to maintain the provision of community halls (non recurring) 25 25 Flood Prevention Grants Establishment of a fund to provide grants and advice to owners of properties at risk of flooding in areas not covered by a Flood Risk Management Plan (non recurring) 150 Roads £2million towards roads maintenance investment (recurring) 86 Infrastructure £15million over 3 years towards structures (bridges) investment (recurring) 215 215 215
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APPENDIX (v) Ranger Service 2 staff to expand service (non recurring) 50 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 2,450 426 215 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 527,619 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 1,319 Additional Savings Proposals (Appendix iii) 0 Additional Expenditure Proposals (Appendix iv) 2,450 3,769 2026/27 Updated Provisional Revenue Budget 531,388 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (1,426) Contribution from Service Concession Scheme (5,000) Contribution from unearmarked Reserves included in this Amendment (27) Contribution from earmarked Reserves included in this Amendment (2,051) (404,269) AMOUNT TO BE LEVIED FROM COUNCIL TAX 127,119 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,910 FINAL 2026/27 BAND D COUNCIL TAX £ 1,674.61 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,537.04) £ 137.57
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APPENDIX (v)cont. APPENDIX (vi) PERCENTAGE INCREASE 8.95% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 2,051 2,051 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2027/28 COUNCIL TAX CALCULATION 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 537,371 2027/28 Opening Deficit (5,615) Recurring impact of 2026/27 proposals 1,718 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Budget Reductions / Additional Income (Appendix ii) 1,084 Additional Savings Proposals (Appendix iii) 0 Additional Expenditure Proposals (Appendix iv) 426 1,510 2027/28 Updated Provisional Revenue Budget 534,984 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (678) Contribution from Service Concession Scheme (4,000) Contribution to unearmarked Reserves included in this Amendment 358 Contribution from earmarked Reserves included in this Amendment (211) (400,296) AMOUNT TO BE LEVIED FROM COUNCIL TAX 134,688
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APPENDIX (vi)cont. APPENDIX (vii) TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,600 FINAL 2027/28 BAND D COUNCIL TAX £ 1,758.34 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,674.61) £ 83.73 PERCENTAGE INCREASE 5.00% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 211 211 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2028/29 COUNCIL TAX CALCULATION 2028/29 £'000 £'000 2028/29 Provisional Revenue Budget 554,345 2027/28 Opening Deficit (5,615) 2028/29 Opening Deficit (12,721) Recurring impact of 2026/27 proposals 1,718 Recurring impact of 2027/28 proposals 1,299 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Budget Reductions / Additional Income (Appendix ii) 159 Additional Budget Reductions / Income Proposals (Appendix iii) 0 Additional Expenditure Proposals (Appendix iv) 215 374 2028/29 Updated Provisional Revenue Budget 539,400 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338)
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APPENDIX (vii)cont. Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (149) Contribution from Service Concession Scheme (3,000) Contribution to unearmarked Reserves included in this Amendment 2,518 Contribution from earmarked Reserves included in this Amendment (396,396) AMOUNT TO BE LEVIED FROM COUNCIL TAX 143,004 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 77,456 FINAL 2028/29 BAND D COUNCIL TAX £ 1,846.26 INCREASE (2027/28 FINAL BAND D COUNCIL TAX £1,758.34) £ 87.92 PERCENTAGE INCREASE 5.00% Excluding Water and Waste Water charges determined by Scottish Water.
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3rd Amendment (Councillor C Stewart and Bailie R Brock) The Council agrees: 1. To approve the 2026/27 Provisional Revenue Budget of £527.619 million as set out in Appendix B of Report No. 26/54. 2. To approve the 2027/28 Provisional Revenue Budget of £537.371 million as set out in Appendix B of Report No. 26/54. 3. To approve the 2028/29 Provisional Revenue Budget of £554.345 million as set out in Appendix B of Report No. 26/54. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 26/54 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Amendment. 8. To approve an additional contribution from Reserves of £3.254 million in 2026/27 in this Revenue Amendment. 9. To approve an additional contribution to Reserves of £6.262 million in 2027/28 in this Revenue Amendment. 10. To approve an additional contribution to Reserves of £17.626 million in 2028/29 in this Revenue Amendment. 11. To approve the Council Tax bases of 76,060 for 2026/27, 76,850 for 2027/28 and 77,806 for 2028/29. 12. To approve the contribution to Perth and Kinross Integration Joint Board of £121.306 million which is included in the 2026/27 Provisional Revenue Budget with a further £1 million earmarked in Reserves. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2026/27 Provisional Revenue Budget which equates to £10.552 million to £21.104 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2026/27, 2027/28 and 2028/29. 16. To approve the 2026/27 Final Revenue Budget of £529.952 million resulting in a Band D Council Tax of £1,636.95 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 6.5% increase from the Council Tax Band D figure for 2025/26. 17. To approve the 2027/28 Provisional Revenue Budget of £525.012 million resulting in an indicative Band D Council Tax of £1,702.43 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 4% increase from the Council Tax Band D figure for 2026/27. This means there is no structural deficit in 2027/28. 18. To approve the 2028/29 Provisional Revenue Budget of £519.045 million resulting in an indicative Band D Council Tax of £1,770.52 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 4% increase from the Council Tax Band D figure for 2027/28. This means there is no structural deficit in 2028/29.
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APPENDIX (i) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Protecting and caring for our most vulnerable people Adult Social Care Pressures - years two and three (partial) - to take into account best practices and transformation funding which will contribute to redesigning adult social care to ensure the sustainability of the service. 66 1,250 1,750 Working in partnership with communities Operations Fuel 68 17 9 33 Council Wide - Fleet Loan Charges 69 45 175 790 Good Food Nation - cost of this additional unfunded statutory duty to be absorbed by existing council functions 69 58 Organised to Deliver / Transformation 2028/29 Pay Award - reducing assumption from 3% to 2% 3,013 TOTAL EXPENDITURE PRESSURES REJECTED 62 1,492 5,586
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APPENDIX (ii) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP Reference Report No. 26/54 Page No. 26/27 27/28 28/29 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Tackling Poverty Change in Delivery of Free School Meals over the holiday funding 74 25 Developing a resilient, stronger and greener economy Remove Grant Funding to Pitlochry Festival Theatre - recognising the significant impact this would have on this local charity's operations, in particular community engagement and their post COVID recovery. 78 220 Reduction in Support for Growbiz - SLA - recognising the vital support they provide to start-ups and small businesses and growing the Perth & Kinross economy. 81 70 Removal of funding for mobile toilets - this would have a significant negative impact on local events in Perth & Kinross. 82 26 Enabling our children and young people to achieve their full potential Reduction in Breast Buddies funding - maintaining and increasing this function will have positive, long-term health and social justice benefits for newborns, infants, children, young people and mothers. 83 40 Reduction in Central Team supporting Early Years and Childcare. 85 25 Cease Delivery of Duke Of Edinburgh Award - opportunities like the Duke of Edinburgh Award are essential to help young people build confidence, gain new experiences and instil volunteering from a young age. 89 45 Protecting and caring for our most vulnerable people Adult Learning Partnership SLA 92 92 Review and Redesign of Day Care/Opportunities for Older People - recognising that this would just increase pressures on the social care budget and remove an important support service for older people. 93 150 Review of Contracts - Care Home provision 94 200 Working in partnership with our communities
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APPENDIX (ii)cont. APPENDIX (iii) Street Cleansing - Reduction in Activity - to ensure our streets remain looking their best 101 170 170 Public Conveniences and Comfort Schemes - Perth & Kinross is a major destination and local conveniences are essential for visitors and residents. 102 116 Traffic and Road Safety Reductions - local residents are very concerned about road safety and this proposed cut would reduce already limited capacity. 102 73 73 Removal of the Community Environmental Challenge Fund - this is a vital funding resource for local communities to undertake projects, and will maximise council spend through mobilisation of volunteer resources. 104 100 Organised to Deliver / Transformation Savings from Treasury Management - by rejecting this saving we are ensuring that the Council reduces the debt burden passed on to future generations. 110 2,000 Reduction in Maintenance budget - rejection of this saving ensures that Council assets can be properly maintained and will reduce risk and future maintenance costs. 114 525 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 3,667 380 73 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP 26/27 27/28 28/29 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Tackling climate change and supporting sustainable places Reduction in tree-planting function - recognising significant other external funding sources for tree planting. 52 Redesign of Climate Change function - prioritisation of function into supporting communities. 500 Developing a resilient, stronger and greener local economy Reduction to Development Plan function 213 212 Planning and Building Standards - increase in income 150 150
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APPENDIX (iii)cont. Enabling our children and young people to achieve their full potential Introduce a small charge from September for use of minibuses by schools and community groups to support the costs of the service. 38 50 50 Recharge 100% of SERCC annual fee to schools' DSM budget 22 Efficiencies in Perth Secondary Schools 500 Redesign of Home to School Transport - including best use of council fleet and staff 100 450 450 Reduction in teacher sickness absence - further saving through reduced supply costs which are currently £1.022m 100 Supporting and promoting physical and mental wellbeing Live Active Leisure - extend savings target to make it more competitive with other leisure organisations 200 Working In Partnership With Our Communities Redesign of Community Learning and Development function 230 229 Income from allowing more than 2 garden waste permits per household 39 11 Expansion of Perth City parking permit zone - income to be applied to public transport costs 100 Charge for Broxden Park and Ride (with a free ticket to City Centre) - income to be applied to public transport costs 200 Organised to Deliver / Transformation Tayside Contracts - savings target from productivity/efficiency 100 Tayside Contracts slippage target raised from 2% to 3% (recurring) 100 Tayside Contracts share of overheads charged to PKC - not been revisited since 2018, despite reported savings of £500k per year 100 Tayside Contracts - leave in March 2027, and then introduce an efficiency savings target for the Roads Maintenance Partnership 100 100 Tayside Contracts - leave in March 2027, and then introduce an efficiency savings target for Facilities Management 25 25 Change of fuel type 100 Pullar House - income target from attracting further external organisations 50 100 100 Cease membership of COSLA 90 Cease membership of Scotland Excel 115 Procurement Savings - savings target from increased procurement capacity. 100 Business improvement external consultancy - savings target. 100 250 500
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APPENDIX (iii)cont. APPENDIX (iv) Negotiate a reduction in charges from Dundee City Council for servicing of joint organisations. 100 Savings generated by disposal of unused council properties and land/increased income by bringing empty properties back into use. 100 100 Increase the second homes and long-term empty homes levy to 300% of council tax. 1,125 1,125 Council-wide efficiency target - including review of committee reporting cycles to ensuring best use of officer and Council resources. 2,000 2,000 2,200 Efficiencies through greater use of AI. 500 500 Increasing Slippage Target to 6.5%. 600 Reduce pay award pressure assumption for financial year 2027/28 by 0.5% to 2.5%. 1,500 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 6,169 7,007 4,775 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP CORPORATE PLAN 2022 - 2028 26/27 27/28 28/29 ADDITIONAL EXPENDITURE PROPOSALS £'000 £'000 £'000 TACKLING POVERTY Citizens Advice Bureau Financial support for Perth CAB. Other additional in kind support to be offered such as office accommodation. (non-recurring) 207 207 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Grass-cutting Recurring funding to reverse previously agreed reduction in grass cutting. (recurring) 380 Grass-cutting One off funding required to reverse previously agreed reduction in grass cutting to purchase new equipment. (non-recurring) 600 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY
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APPENDIX (iv)cont. Rural Events Fund Funding to support rural events, recognising the important role they play in rural economic and community development. Introduction of revised application criteria so that existing events can also apply. (recurring) 50 Micro business grants scheme Restart of a successful scheme from previous years to help local businesses access funding for growth. (non-recurring) 250 Small business interest-free loans scheme To be set up during 2026/27 to commence from April 2027, potentially administered by an external organisation. (non-recurring) 1,000 Growbiz Support to bring former Coupar Angus Cycling Hub back into use (non- recurring) 100 Town & City Centre Hit Squad Funding to beautify the town and city centres (recurring) 113 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Instrumental Music Service Reversal of previously agreed cut to staffing budget (Recurring) 188 Educational Psychology Service Improve referral and diagnosis pathway in the educational psychology service (non-recurring, from transformation reserve) 100 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE Combatting Financial Scams Funding to maintain existing officer resource to help stop elderly and vulnerable residents from becoming victims of financial scams. (non recurring) 50 50 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING LAL - Community Halls Funding to support the ongoing operation of community halls while local groups explore the possibility of Community Asset Transfers. (non- recurring) 25 CPK - Library Funding Funding to permanently reverse the proposed closures of Comrie, Scone, Alyth, Birnam, Auchterarder, Pitlochry, and North Inch libraries. (recurring) 280
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APPENDIX (iv)cont. CPK - Library Funding Funding to maintain opening hours of AK Bell, Blairgowrie, Aberfeldy, Kinross & Crieff Libraries. (recurring) 90 CPK Funding to maintain services and opening hours of Perth Art Gallery and Perth Museum (recurring) 109 Access to Curling Initiative Funding to support increased participation in curling by young people across Perth & Kinross. (non-recurring) 25 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Community Investment Fund Funding to support local community projects. (non-recurring) 300 Feasibility study into new Ballinluig/Stanley/Bertha Park Integrated Transport Hub Railway Station/Bus Interchange/Park&Ride to help our communities access more environmentally friendly transport options. (non-recurring) 30 Kinross Railway Funding for a feasibility study into the reintroduction of a railway line and station to Kinross. (non-recurring) 30 Bloom/Path/Friends of Cemeteries Groups Core funding to support Perth & Kinross wide fundraising efforts to bring in funding to keep our communities looking beautiful. (non recurring) 20 20 Community Asset Transfers additional funding to support the transfer of Council owned assets to community groups by providing funding for remedial physical works to bring buildings up to an adoptable standard. (non-recurring) 250 War memorial cleaning To ensure on-going respect is shown to those who gave the ultimate sacrifice (non-recurring) 50 Management Plan for Rumbling Bridge Gorge To ensure completion of the partially completed management plan for the Devon Gorge in 2026/27 (non-recurring) 50 Crieff Regeneration Funding Grant to Creative Crieff to support regeneration efforts in Crieff. (non recurring) 60 60 Unadopted Roads Funding to top up the unadopted roads budget to assist communities in bringing unadopted roads up to an adoptable standard. (non-recurring) 100 Road Safety External resource to assist with backlog of projects (non- recurring) 250 Road Improvements Funding to support repairs to the road network i.e. potholes (non- recurring from car park reserve 26/27 only) 1,000
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APPENDIX (iv)cont. Road Improvements Funding to support repairs to the road network i.e. potholes (recurring) 1,000 1,000 Road Reclamation Programme Funding for a programme to reclaim existing roads and pavements currently covered by overgrown verges. This programme will make rural routes safer by increasing the carriageway width for pedestrians, cyclists, horse-riders and vehicles. (non-recurring) 400 400 400 Improvements to Ruthven Road - when the roads over the River Isla are impassable due to flooding, this road (located in Angus Council area) is a lifeline for residents in Alyth and Blairgowrie, and for residents elsewhere seeking to access services there, and by buses which use this as a diversion. This would provide funding to include passing places and widening of 'pinch points' on the road (non-recurring). 120 Funding for High Priority Road safety projects in Kinross-shire Within Ward 8, there are 29 High Priority road safety projects. 7 of these have an environmental scoring between 27 and 7. All but one has a collision and casualty record. This funding is to ensure delivery of these High Priority projects (non-recurring) 55 Roads Reactive Maintenance Further investment in ditch and gully clearing in recognition (recurring) 80 Sauchie Road Footway Improvements and safety barriers at bridge area (non-recurring) 30 Road Sign Cleaning Sign clearing – B, C and unclassified Roads £20,000, Clearance of vegetation at signs £10,000. (non-recurring) 30 New Grit Bins Funding to support new grits bins in areas that don't currently have them to help residents with community winter resilience. (non-recurring) 20 New Bus Shelters/Stops Funding to install new bus shelters/stops and associated infrastructure e.g. dropped kerbs, raised kerbs, etc. (non-recurring) 120 ORGANISED TO DELIVER Every Penny Counts Initiative Funding to support the implementation of suggestions by Council staff to improve the efficiency and operation of Council services. (non-recurring, funded from transformation reserve) 100 Business Improvement Funding to provide external consultancy to support transformation and Council efficiency. (non-recurring, funded from transformation reserve) 100 100 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 4,897 3,197 1,905
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APPENDIX (v) PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 527,619 Adjustments: Reject Expenditure Pressures (Appendix i) (62) Reject Savings (Appendix ii) 3,667 Additional Savings Proposals (Appendix iii) (6,169) Additional Expenditure Proposals (Appendix iv) 4,897 2,333 2026/27 Updated Provisional Revenue Budget 529,952 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (1,426) Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Amendment 901 Contribution from earmarked Reserves included in this Amendment (4,155) (405,445) AMOUNT TO BE LEVIED FROM COUNCIL TAX 124,507 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,060 FINAL 2026/27 BAND D COUNCIL TAX £ 1,636.95 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,537.04) £ 99.91 PERCENTAGE INCREASE 6.5% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Transformation and Workforce Management Reserves 300 Car Park Reserve 1,000
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APPENDIX (vi) APPENDIX (v) Revenue Grants 2,855 4,155 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP 2027/28 COUNCIL TAX CALCULATION 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 537,371 2027/28 Opening Deficit (5,615) Recurring impact of 2026/27 proposals (1,822) Adjustments: Reject Expenditure Pressures (Appendix i) (1,492) Reject Budget Reductions / Additional Income (Appendix ii) 380 Additional Savings Proposals (Appendix iii) (7,007) Additional Expenditure Proposals (Appendix iv) 3,197 (4,922) 2027/28 Updated Provisional Revenue Budget 525,012 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (678) Contribution from Service Concession Scheme (4,000) Contribution to unearmarked Reserves included in this Amendment 8,099 Contribution from earmarked Reserves included in this Amendment (1,837) (394,181) AMOUNT TO BE LEVIED FROM COUNCIL TAX 130,831 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,850 FINAL 2027/28 BAND D COUNCIL TAX £ 1,702.43 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,636.95) £ 65.48
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APPENDIX (vi)cont. APPENDIX (vii) PERCENTAGE INCREASE 4.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Transformation and Workforce Management Reserves 100 Revenue Grants 1,737 1,837 PERTH AND KINROSS COUNCIL 4 MARCH 2026 REVENUE BUDGET 2026/27, 2027/28 AND 2028/29 REVENUE BUDGET AMENDMENT - INDEPENDENT GROUP 2028/29 COUNCIL TAX CALCULATION 2028/29 £'000 £'000 2028/29 Provisional Revenue Budget 554,345 2027/28 Opening Deficit (5,615) 2028/29 Opening Deficit (12,721) Recurring impact of 2026/27 proposals (1,822) Recurring impact of 2027/28 proposals (6,759) Adjustments: Reject Expenditure Pressures (Appendix i) (5,586) Reject Budget Reductions / Additional Income (Appendix ii) 73 Additional Budget Reductions / Income Proposals (Appendix iii) (4,775) Additional Expenditure Proposals (Appendix iv) 1,905 (8,383) 2028/29 Updated Provisional Revenue Budget 519,045 Funding Total Revenue Funding (390,527) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to / (from) Reserves included in the Provisional Budget (149) Contribution from Service Concession Scheme (3,000) Contribution to unearmarked Reserves included in this Amendment 18,343 Contribution from earmarked Reserves included in this Amendment (717) (381,288)
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APPENDIX (vii)cont. AMOUNT TO BE LEVIED FROM COUNCIL TAX 137,757 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 77,806 FINAL 2028/29 BAND D COUNCIL TAX £ 1,770.52 INCREASE (2027/28 FINAL BAND D COUNCIL TAX £1,702.43) £ 68.09 PERCENTAGE INCREASE 4.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Revenue Grants 717 (There followed a recess, and the meeting reconvened at 2.00pm.) Note: The Mover and Seconder of the Motion agreed to make the following adjustments / clarifications in relation to the Motion: From the Liberal Democrat Group: £50,000 (2026/27) and £50,000 (2027/28) non-recurring funding towards Link Worker; £150,000 (2026/27) non-recurring funding towards Flood Protection Grants; £80,000 (2026/27) non-recurring funding towards Landlord Initiatives; A non-recurring funding of £10,000 (2026/27) towards Bloom Groups (Take a Pride in P&K); £20,000 (2026/27) non-recurring funding towards Bloom Groups; £50,000 (2026/27) and £50,000 (2027/28) non-recurring funding towards Rural Employment Incentive; £20,000 (2026/27) and £20,000 (2027/28) non-recurring funding towards TRACKS; £50,000 (2026/27) non-recurring funding towards Rumbling Bridge Management Plan; Non-recurring funding of £16,000 (2026/27) towards Satellite Food Hubs; £150,000 (2026/27) non-recurring funding towards Maintenance of Playparks; £100,000 (2026/27) non-recurring funding towards Auchterarder MUGA; £15,000 (2026/27) and £15,000 (2027/28) non-recurring funding towards A&A Connected; £50,000 (2026/27) non-recurring funding towards Visitor Rangers; £40,000 (2026/27) and £50,000 non-recurring funding towards Toxic Masculinity.
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From the Independent Group: £15,000 (2027/28) and £15,000 (2028/29) non-recurring funding towards Creative Crieff (Experience Crieff); From the Conservative Group: £50,000 (2026/27) non-recurring funding towards War Memorials. 2025/26 2026/27 2027/28 Link Worker 50,000 50,000 - Non-recurring Flood Protection Grants 150,000 - - Non-recurring Landlord Initiatives 80,000 - - Non-recurring Bloom Groups (Take a Pride in P&K) 10,000 - - Non-recurring Bloom Groups 20,000 - - Non-recurring Rural Employment Incentive 50,000 50,000 - Non-recurring TRACKS 20,000 20,000 - Non-recurring Rumbling Bridge Management Plan 50,000 - - Non-recurring Satellite Food Hubs 16,000 - Non-recurring Maintenance of Playparks 150,000 - - Non-recurring Auchterarder MUGA 100,000 - - Non-recurring A&A Connect 15,000 15,000 - Non-recurring Visitor Rangers 50,000 - - Non-recurring Toxic Masculinity 40,000 50,000 - Non-recurring Creative Crieff (Experience Crieff) - 15,000 15,000 Non-recurring War Memorials 50,000 - - Non-recurring Revenue Grants Headroom Climate Change 465,000 56,000 246,000 Unearmarked Reserves 84,000 200,000 15,000 851,000 200,000 15,000
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In accordance with Standing Order 21.6, a roll call vote was taken. 5 Membersvoted for the 2nd Amendment as follows: Bailie C McLaren, Councillors L Barrett, P Barrett,W Robertson and A Watt. 5 Members voted for the 3rd Amendment as follows: Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert and C Stewart. 30 Members abstained as follows: Depute Provost A Parrott, Bailies C Ahern and M Williamson, Councillors K Allan, H Anderson, B Brawn, S Carr, A Chan, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, C Shiers, F Smith, G Stewart, R Watters and J Welch. In terms of Standing Order 21.2, Provost X McDade exercised his casting vote in favour of the 3rd Amendment. The 3rd Amendment was therefore carried and became the 2nd Amendment. This was then put against the 1st Amendment. 13 Members voted for the 1st Amendment as follows: Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A Forbes, N Freshwater, D Illingworth, I James, N Khogali, C Shiers and F Smith. 5 Members voted for the 2nd Amendment as follows: Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert and C Stewart. 22 Members abstained as follows: Depute Provost A Parrott, Bailies C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, W Robertson, G Stewart, A Watt, R Watters and J Welch. The 1st Amendment was therefore carried and became the substantive Amendment which was then put against the Revised Motion. 22 Members voted for the Revised Motion as follows: Depute Provost A Parrott, Bailies C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, W Robertson, G Stewart, A Watt, R Watters and J Welch.
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13 Members voted for the Amendment as follows: Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A Forbes, N Freshwater, D Illingworth, I James, N Khogali, C Shiers and F Smith. 5 Members abstained as follows: Provost X McDade, Bailies A Bailey andR Brock, Councillors D Cuthbert and C Stewart. Resolved: In accordance with the Revised Motion. (There followed a recess, and the meeting reconvened at 4.10pm). 5. Strategic Investment and Composite Capital Budget Update 2026/27 to 2031/32 There was submitted a report by Strategic Lead – Finance and Business Support (26/55)outlining (1) the strategic context within which the Council’s Capital Budget is set, (2) the progress to date in developing the Council’s Asset Management Plans, (3) detailing the budget proposals for the Composite Capital Programme for the six years from 2026/27 to 2031/32, and also (4) including an update on and seeking approval for further development of the Perth Eco-Innovation Park. Motion by Councillor E Drysdale and Councillor S Donaldson Approve the recommendations outlined in Report 26/55. Amendment by Councillor C Stewart and Bailie A Bailey In accordance with the Motion but with the following additions: 1. Consistent with the Council’s approved approach to investment proposals, instruct officers to develop alongside the Strategic Investment Advisory Group a Strategic Business Case for the provision of Ice Facilities in Perth. The Strategic Business Case would take cognisance of both the capital and revenue costs of any proposal. Subject to confirmation of the Strategic Business Case, the funding would be included within an Outline Business Case for inclusion in the approved Capital Budget. This Strategic Business Case would be considered alongside the previous work undertaken by officers in the lead up to the decision of Council in September 2024.
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2. Provides the capital funding of £1.5 million to take forward the West Kinfauns / Walnut Grove Park and Choose. 3. Establishes a new asset management programme for 3G Community Sports Pitch Funding with an investment of £5 million. 4. Provides £1 million of additional funding towards Structural Maintenance – specifically the Muirs/Lethangie Road, Kinross This additional expenditure to be funded by additional borrowing. In accordance with Standing Order 17.1, Councillor G Laing moved a procedural motion, seconded by Councillor K Allan, proposing that the item of business be deferred to a later date. (There followed a recess and the meeting reconvened at 5.25pm). (Councillor N Freshwater left the meeting at this point). In accordance with Standing Order 17.3, the procedural motion was put to a majority agree/disagree vote. 2 Membersvoted for the motion as follows: Councillors K Allan and G Laing. 37 Members voted against the motion as follows: Provost X McDade, Depute Provost A Parrott, Bailies C Ahern, A Bailey, R Brock, C McLaren and M Williamson, Councillors H Anderson, L Barrett, P Barrett, B Brawn, S Carr, A Chan, D Cuthbert, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, K Harvey, D Illingworth, I James, N Khogali, I MacPherson, C Mair, S McCole, I Massie, T McEwan, J Rebbeck, W Robertson, C Shiers, F Smith, C Stewart, G Stewart, A Watt, R Watters and J Welch. Resolved: The item of business would not be deferred. In terms of Standing Order 21.3 a roll call vote was taken between the original motion and amendment. 21 Members voted for the Motion as follows: Depute Provost A Parrott, Bailies C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, S Donaldson, E Drysdale, M Frampton, K Harvey, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, W Robertson, G Stewart, A Watt, R Watters and J Welch. 17 Members voted for the Amendment as follows: Provost X McDade, Bailies C Ahern, A Bailey and R Brock, Councillors K Allan, H Anderson, B Brawn, A Chan, D Cuthbert, J Duff, A Forbes, D Illingworth, I James, N Khogali, C Shiers, F Smith and C Stewart. 1 Member abstained as follows:
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Councillor G Laing. Resolved: In accordance with the Motion as follows: (i) The progress made to date on developing the Council’s Asset Management Plans, as detailed in Section 5 of Report 26/55, be noted. (ii) The progress to date on the previously approved Perth Eco-Innovation Park, and approved 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 of Report 26/55, be noted. (iii) The adjustments to the current approved Capital Budget from 2025/26 to 2030/31, set out in Section 7 of Report 26/55, be approved. (iv) The estimated new capital resources available for 2031/32 and the proposed expenditure allocations, as detailed at Section 8 of Report 26/55, be approved. (v) The six-year Composite Capital Budget for 2026/27 to 2031/32, as shown at Appendix III and IV of Report 26/55, be approved. 6. Valedictory – Jacquie Pepper The Provost, Councillors E Drysdale, J Duff and P Barrett referred to the upcoming retirement of Jacquie Pepper, Chief Officer/Director – Integrated Health and Social Care and wished her all the best for the future. J Pepper thanked members for their wishes.