Appendix B - Provisional Revenue Budgets

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Appendix B
PROVISIONAL REVENUE BUDGET
2025/26 2026/27 2027/28
£000 £000 £000
Education and Learning 179,085 176,767 177,014
Children, Families and Justice 24,415 24,504 24,594
Economy, Development and Planning 13,564 13,233 13,233
Environment and Infrastructure 30,835 31,315 31,555
Housing and Communities 16,764 16,034 16,012
Directorate Core Costs 504 504 504
Finance and Business Support 8,411 8,411 8,411
Legal and Governance 5,029 4,934 4,934
Property Services 65,428 65,895 67,644
Customer and Digital Services 12,159 12,047 12,128
Strategic Planning, People and Performance 5,805 5,024 5,024
Projects and Programmes 518 225 225
Health and Social Care 106,133 106,133 106,133
Sub-Total: Service Budgets 468,650 465,026 467,411
Corporate Budgets
Contribution to Valuation Joint Board 1,421 1,421 1,421
Capital Financing Costs 18,614 20,758 23,012
Interest on Revenue Balances (3,936) (3,408) (3,042)
Contribution to Capital Fund 5,331 4,803 4,437
Contribution to Insurance fund 4,000 2,000 2,000
Tayside Contracts Surplus (550) (550) (550)
Support Service External Income (2,323) (2,403) (2,403)
Contribution to Tayside pension fund 1,711 1,711 1,711
Discretionary Relief 1,104 1,104 1,104
Apprenticeship Levy 956 956 956
Council Tax Reduction Scheme 7,400 7,400 7,400
Corporate Savings (Leadership / Procurement) (305) (1,430) (1,430)
Pay 0 7,999 15,999
National Insurance Funding (2,800) (2,800) (2,800)
Sub-Total: Corporate Budgets 30,623 37,561 47,815
Net Expenditure (General Fund) 499,273 502,587 515,226
Financed By:
Council Tax (115,893) (128,592) (137,368)
Council Tax Second Home / Long Term Empty
Properties (3,338) (3,338) (3,338)
Council Tax Single Person Discount (300) (300) (300)
Total Revenue Funding (370,400) (370,400) (370,400)
Capital Grants (1,600) (1,600) (1,600)
Balances (3,112) 2,418 2,107
Service concession (6,000) (5,000) (4,000)
Provisional Budget (1,370) (4,225) 327
Headroom applied 1,370 4,225
(Headroom)/Gap (1,370) (2,855) 4,552