Agenda Document Pack - Perth and Kinross Council - 26/02/2025
Perth and Kinross Council · 26 February 2025
Back to Perth and Kinross Council — 26 February 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 19/02/2025 A special hybrid meeting of Perth and Kinross Council will be held in the Council Chamber on Wednesday, 26 February 2025 at 09:30. If you have any queries please contact Committee Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Provost X McDade Depute Provost A Parrott All Bailies All Councillors Page 1 of 162
Page 2
Page 2 of 162
Page 3
Perth and Kinross Council Wednesday, 26 February 2025 AGENDA MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DECLARE ANY FINANCIAL OR NON-FINANCIAL INTEREST WHICH THEY MAY HAVE IN ANY ITEM ON THIS AGENDA IN ACCORDANCE WITH THE COUNCILLORS’ CODE OF CONDUCT. 1 WELCOME AND APOLOGIES 2 DECLARATIONS OF INTEREST 3 NOTICE OF PETITIONS 3(i) URGE PERTH AND KINROSS TO BUILD AN AMBITIOUS PH2O FACILITY Link to petition: PET-2024-01 BRIEFING NOTE - PETITION TO URGE PERTH AND KINROSS TO BUILD AN AMBITIOUS PH2O FACILITY (copy herewith 25/34) 5 - 10 3(ii) SAVE OUR RURAL LIBRARIES Link to petition : PET-2025-02 BRIEFING NOTE - PETITION TO SAVE OUR RURAL LIBRARIES (copy herewith 25/35) 11 - 14 4 STRATEGIC PLANNING UPDATE AND 2026/27 TO 2028/29 GENERAL FUND REVENUE BUDGET Report by Strategic Lead - Finance and Business Support (copy herewith 25/36) 15 - 142 5 STRATEGIC INVESTMENT AND COMPOSITE CAPITAL BUDGET UPDATE 2025/26 - 2030/31 Report by Strategic Lead - Finance and Business Support (copy herewith 25/37) 143 - 162 Page 3 of 162
Page 4
Page 4 of 162
Page 5
PERTH AND KINROSS COUNCIL 26 February 2025 Petition: Urge Perth and Kinross Council to Build an Ambitious PH2O Facility Briefing Report by Strategic Lead - Property Services (Report No. 25/34) 1. Purpose 1.1 The purpose of the report is to provide initial professional and/or technical advice to Council in response to the petition. 2. Background 2.1 On 4 September 2024, Council approved Thimblerow as the site for the m new PH2O with the following facilities mix (Report 24/242 refers). 25m Pool 8 lane (Moveable Floor) Further options and costs of adding leisure water to be explored as part of the next stage of design work. 12.5m x 8.5m Teaching Pool (Moveable Floor) Toddler splashpad Indoor Play Area (potential Clip n’ Climb or other family play activity) Games Hall Fitness Gym Studio 1 (flexible) Studio 2 (flexible) Studio 3 (flexible) Café 2.2 Approval of the Thimblerow site recognised a number of additional benefits: Avoiding loss of either swimming or ice provision during the construction period (approx. 2 years) as Perth Leisure Pool and the Dewars Centre can continue to operate unimpeded during the construction phase, which would not be possible if the original business case to build on the same site was implemented; Avoiding job losses which may have resulted from existing buildings closing for construction work; Anticipated increased footfall in the city centre from bringing PH2O closer; Opportunity for curling community to develop Dewars Centre through lease agreement. 2.3 The PH2O site decision was also made as part of a wider series of integrated investment proposals for Perth city centre which together offer a series of related benefits to create additional public value for residents, visitors and businesses. Page 5 of 162
Page 6
These included: A new future for Bell’s Sports Centre – public consultation has recently concluded on options, with the majority of respondents supporting it becoming an unheated multi-use sports pitches space bringing additional capacity for in-demand all weather pitches. Further analysis of the responses and additional feedback received is ongoing. Purchase of Pullar House and development as a customer-facing public sector hub which will be an addition driver for increased footfall alongside the city centre swimming pool and sports facility. Purchase of Kinnoull Street multi-storey car park creating a more consistent car parking offer in Perth city centre, with the currently under- used car park being reviewed to create a more appealing offer and offset the reduction of car parking spaces at Thimblerow. In line with Council policy land freed up on the current Perth Leisure Pool site could become social/ affordable housing to answer the demand for accommodation in the city. 2.4 Work is ongoing to deliver the decisions of Council, including working with curling representatives and providing funding to support their feasibility study for the Dewar’s Centre. Outcomes and progress updates, particularly in relation to the leisure water options for the Thimblerow site and the future of Bell’s Sports Centre, will be reported back to Council in due course. 3. Petition 3.1 A valid petition has been received by the Council in relation to the PH2O proposal. 3.2 The petition seeks: Perth and Kinross Council to reconsider and/or cancel plans for Perth Leisure Pool & Dewar's replacement to be built at Thimblerow and to instead approve & construct a fit for purpose, ambitious replacement facility at the current, and originally proposed site at Glover Street. This facility should, at a minimum, have the following - Dedicated Leisure Pool/Water with flumes, kids water play park (Similar to the current Monkey Jungle at Perth Leisure Pool) 25m six or eight lane training pool Ice Rink/Hall Large commercial Gym (Similar to the arrangement at Bell's Sport Centre before closure) Fitness Studios Sports Halls Bowling Hall/Events Hall capable of holding events currently held at Dewars Page 6 of 162
Page 7
4. Main issues 4.1 The ask of the petitioners is to construct PH2O on the existing Glover Street site and to provide (as a minimum) the facilities mix specified above, which aligns with the Outline Business Case (OBC) presented to Council and subsequently approved at a cost of £85-£90 million as part of the Capital Budget in February 2022 (Report 22/36 refers). 4.2 In March 2023, the Council decided to pause the project and instructed officers to undertake a Transformation Review of Leisure Assets (the ‘Leisure Asset Review’), on the grounds of overall project affordability with increased loan charge rates, energy price rises and general inflation pressures (Report 23/73 refers). 4.3 Taking into account the findings in relation to usage, market trends and affordability, the recommendations from the review were to reduce the facilities mix proposed in the Outline Business Case and to co-locate PLP/Dewars/Bells onto one site to generate further efficiencies and savings from property costs. (Report 24/19) 4.4 The review findings and affordability factors informed the revised proposal (set out above at section 2) which was approved by Council in September 2024. 4.5 The facilities mix proposed by the Petitioners is the same as that contained in the original OBC which was deemed unaffordable by Council. The original borrowing costs, inflation costs, energy and operating assumptions have been updated for the information of Council, and the table below represents the current estimated cost of the Petitioner’s proposed facilities mix. Sept 2024 Scope and Costs Petition Scope Variance Capital Cost £61M £105M £44M Loan Charges £2.5M pa rising to £4M pa by year 40 £4.7M rising to £7.3M pa by year 40 £2.2M rising to £3.3M Yr 1 Subsidy £1.2M £1.6M £400K Total Yr 1 Cost £3.7M £6.3M £2.6M Total Borrowing Costs (40 years) £118M £213M £95M Visitor Numbers 380,143 459,376 79,233 4.6 While the September 2024 capital cost is below the £90m which remains allocated to PH2O, the balance of funding would also contribute to delivery of other elements of the leisure assets review including sustaining and maintaining other leisure facilities in Perth and Kinross and transforming Bell’s Sports Centre. Page 7 of 162
Page 8
4.7 Comparison of the facilities mix requested by the petitioner and the decisions of Council through the Perth city integrated investment plan. Petition request Existing Council decision Comparison Dedicated Leisure Pool/Water with flumes, kids water play park (Similar to the current Monkey Jungle at Perth Leisure Pool) Agreed: - 8 lane training pool timetabled for leisure swimming - Toddler splashpad Future decision: - Officers to bring back options for leisure water as part of next stage of design work Full comparison not possible as options for leisure water being developed 25m six or eight lane training pool 25m 8 lane training pool Met No request for teaching pool 12.5m x 8.5m Teaching Pool Additional to petition requests Ice Rink/Hall Engage with curling/ community groups to explore interest in a user- led ice sports facility at Dewars Centre. Both options provide for maintaining ice sports in Perth, with the agreed option aligning with Council approach to empowering communities to deliver. Large commercial Gym (Similar to the arrangement at Bell's Sport Centre before closure) Fitness gym Met Fitness studios 3 x flexible use studios Met Sports hall Games hall Met Bowling hall/ Events hall capable of holding events currently held at Dewars No indoor bowling – previous decision of Council based on low user numbers No specific events hall space Point of difference Page 8 of 162
Page 9
5. Conclusion 5.1 The professional and technical advice from officers is that reinstating the original OBC would face the same overall project affordability challenge which led to Council deciding to pause and review the project in 2023, and more so due to the increased estimated costs. The decision of Council in September 2024 to site PH2O at Thimblerow as part of the Perth city integrated investment plan remains the most cost-effective solution, making the project affordable, optimising the use of our Perth city estate to deliver better value to our communities, and supporting opportunities to invest in the wider leisure estate in Perth and Kinross. Page 9 of 162
Page 10
Page 10 of 162
Page 11
PERTH AND KINROSS COUNCIL 26 February 2025 Petition: Save our Rural Libraries Briefing Report by Strategic Lead – Economy, Development and Planning (Report No. 25/35) 1. Purpose 1.1 The purpose of the report is to provide an update to Council in response to the petition. 2. Background 2.1 Perth and Kinross Council and Culture Perth and Kinross (contracted to deliver library services on behalf of the local authority), recognise the importance of library services in our local communities. Satisfaction rates are consistently above 90% and the social impact and alignment with local priorities are valued. 2.2 However, the costs of providing these services have risen. Almost all service activity is free at the point of use, there are limited opportunities to generate additional income, and the majority of external funding does not support core operating costs. As the Council has received no additional funding to support library services, Culture Perth and Kinross have in turn received no uplift in their annual support. 2.3 Every effort has been made to avoid this impacting on frontline services, including reductions in staffing, corporate, management and supplies and services budgets. However, there are now no further savings to be made in these areas and as such we are required to reduce our frontline provision. 2.4 Perth and Kinross Council chaired a Review of Library Services between January and September 2022. A Project Board was established which included representation from both the Council and Culture Perth and Kinross. An online survey, promoted through social media, distribution of posters and leaflets, links in local shops and community venues and Community Councils, received 1,313 responses. Additionally, focus group sessions with interested parties were held in AK Bell Library, Strathearn Community Library, Blairgowrie Library, Breadalbane Community Library and Loch Leven Community Library. 2.5 The recommendation of the review (‘to consolidate library provision’) was agreed by Council in December 2022 as part of a paper on the future of ALEO services. Page 11 of 162
Page 12
2.6 When setting the budget in 2023, the Council gave additional resources (£173k) to Culture Perth and Kinross on a non-recurring basis. This reflected the delay in the implementation of the review. 2.7 In the budget process of 2024, the Council again gave additional resource (£197k) to support during the review period. 2.8 Work began on implementation in June 2024, led by Culture Perth and Kinross. A survey seeking information from 5 library communities, Scone, Auchterarder, Alyth, Comrie and Birnam, on what their thoughts were on alternative models of provision was distributed in August 24 – running until the end of September 24. The survey received 1,566 responses. As only one questionnaire per member household was sent, this number represents 3,489 members using the libraries in question. 2.9 Following the survey, meetings were set up in each community to discuss the financial context for the need for change, the current data around use and engagement, survey findings and what a future offer may look like. 2.10 The strong views held by communities on these proposed changes is acknowledged, as is the recognition of the need for either additional recurring resources or alternative models of delivery. 2.11 Perth and Kinross Council and Culture Perth and Kinross have provided information and data to communities, via Freedom of Information (FOI) requests and other written communications where requested. 2.12 Culture Perth and Kinross have also shared what an outline offer will look like. They have committed to support communities through the development of community led services should that be an option they wish to develop. 2.13 As previously mentioned, Perth and Kinross Council and Culture Perth and Kinross are committed to library services, recognising the importance they play in our local communities. Although financial challenges are resulting in the reduction of the number of libraries, we remain committed to offering high quality services. 2.14 Following reductions in the number of local library services operated by Culture Perth and Kinross the following Library offer will be in place. 3. Library Hubs 3.1 There will be 5 Library Hubs in key geographic locations across the region. These are Loch Leven Library in Kinross, Strathearn Library in Crieff, Breadalbane Library in Aberfeldy, Blairgowrie Library and AK Bell Library in Perth. Hub libraries will offer both core and enhanced services to include: Bookbug and Rhyme Time activities School and afterschool book groups to extend reading skills Ancestry and local history groups and activities Author talks and events Page 12 of 162
Page 13
Book groups Summer Reading Challenge and reading promotions Reminiscence sessions Warm spaces People’s network computers Free Wi-Fi access Community group meetings spaces Hubs will also continue to co-ordinate Books on Wheels (home delivery) services to housebound individuals within their local communities. 4. Mobile Library and Click and Collect 4.1 Additionally, within each locality which is losing a Culture Perth and Kinross run library, there will be mobile library stops and a click and collect service which will enable people to access the public library catalogue locally and place an order for books which will then be delivered to a local collection point. 4.2 Work is being undertaken to commission a new mobile library alongside a smaller more agile delivery van and both vehicles will be used to service communities across the region. 5. eLibrary Service 5.1 Customers can also access the free online library resources which include: eBooks eAudiobooks eNewspapers eMagazines eComics SCRAN Theory Test Pro Access to Research 6. Community Engagement and Additional Reader Development Activity 6.1 Books and Resources will continue to be provided to school, and community groups and deposit collections will be offered to care homes. There will also be peripatetic outreach work in each community, delivering Bookbug, Chatterbooks and book groups. 6.2 Perth and Kinross Council and Culture Perth and Kinross will continue to work with any groups who wish to deliver their own community library service, although each request will be considered on a case-by-case basis and tailored to meet the circumstances of that community. Page 13 of 162
Page 14
Page 14 of 162
Page 15
Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Perth and Kinross Council Date of Meeting: 26 February 2025 Report Title: Strategic Planning Update and 2026/27 to 2028/29 General Fund Revenue Budget Report Number: 25/36 Report Author: Scott Walker, Chief Finance Officer Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 This report provides Council with an update on the delivery of its ongoing strategic transformation and change programme and alignment with the Medium Term Financial Plan approved by Council in December 2024. Thereafter the report presents the Council with Provisional Revenue Budgets for 2025/26, 2026/27 and 2027/28. These budgets include a three year Council Tax Strategy which seeks to allow the Council to continue its commitment to achieving its Vision and Corporate Priorities. Focusing on, tackling poverty and inequality by making decisions which see resources directed to those in greatest need and the protection of services which deliver for these individuals, families and communities. 2. Recommendations 2.1 It is recommended that Council: A. Approves the 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets as set out in Appendix B – see paragraph 6.39. B. Agrees a Council Tax collection rate of 98.25% in 2025/26, 2026/27 and 2027/28 – see paragraph 6.45. C. Approves the Council Tax bases set out in Table 8 - see paragraph 6.48. 4 Page 15 of 162
Page 16
D. Approves Band D Council Tax levels (see paragraph 6.52) of: –. 2025/26 – £1,544.05 (final) 2026/27 – £1.698.45 (indicative) 2027/28 – £1.800.35 (indicative) E. Approves a contribution of £106.133 million to Perth and Kinross Integration Joint Board in the 2025/26 Provisional Revenue Budget – see paragraph 6.67. F. Maintains a prudent approach to the application of Reserves, in line with the Council’s Financial Principles, and earmarks the General Fund balances of £43.174 million identified in Appendix G – see paragraph 7.11. G. Approves that uncommitted Reserves are maintained at between 2% and 4% of the 2025/26 Revenue Budget which equates to £9.985 million to £19.970 million – see paragraph 7.18. 3. Structure of the Report 3.1 This report is structured over the following sections: 4. Background and Context 5. Scottish Government Budget 6. 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets 7. Reserves Strategy 8. Risk Assessment 9. Conclusions 10. Impact Value Assessment 11. Appendices 4. Background and Context 4.1 The Council first approved the 2025/26 Provisional Revenue Budget on 1 March 2023 as part of its three-year budget plan (Report No.23/72 refers). 4.2 On 28 February 2024, the Council approved an updated 2025/26 Provisional Revenue Budget and, for the first time, the 2026/27 Provisional Revenue Budget (Report No. 24/63 refers). These are the basis for the updated 2025/26 and 2026/27 Provisional Revenue Budgets, and for the 2027/28 Provisional Revenue Budget that is being considered by Council at this meeting. Page 16 of 162
Page 17
4.3 The starting point for this year’s strategic planning update and budget process is the significant service demand pressures which the Council continues to face in many areas, most notably in social care services. While there is an increase in Scottish Government funding, there are also several obligations aligned to this. In addition, uncertainties around the wider economy of the UK, including an overall lack of growth, continuing pressures from inflation levels and changes in Employer National Insurance contributions, mean there is limited ability to use this additional funding to focus on local needs. 4.4 Those needs include the continued high numbers of people requiring more and more complex support for older people’s social care, adults with a learning disability, and young people with additional support needs. Additionally, we continue to see over 27.000 people living in poverty across Perth and Kinross, almost 6,000 of them children, with particular challenges for rural communities and the services required to support them. These changes in the profile of our residents and the complexities of individual needs require us to think differently about how we deliver suitable services and as a result these are all areas in which programmes of service redesign and transformation are underway. This Council has set out a clear vision and priorities, which seek to focus on those in greatest need and to transform our own organisation to best meet the needs of these individuals, groups and communities. Transformation and change 4.5 Beyond the measures focused on protecting frontline services for those in greatest need, the updated 2025/26 Provisional Revenue Budget also seeks to build on the significant transformation programme which has been underway in the last two years. 4.6 We have seen our own organisation go through significant change, both culturally and structurally, while delivering over £11 million to date in savings (actual and projected) through programmes of consolidation, leadership reviews, process improvements and cost reductions (see Table 1). The transformation and change programme, initially approved by Council in June 2022 (Report No. 22/142 refers) continues to be developed and delivered alongside changes to how we operate and engage with our communities. The focus is on improving both our operating efficiency and, more importantly, aligning our available resources to where there is greatest need and working towards achieving the Council’s vision of a Perth and Kinross where everyone can live life well, free from poverty and inequality. 4.7 A summary of the savings identified to date is set out in Table 1 (both actual and projected) which will increase as the Council continues to transform services. The most recent progress report was provided to the Finance and Resources Committee on 18 September 2024 (Report No. 24/262 refers). A full update will follow in April 2025 to the Finance and Resources Committee. Page 17 of 162
Page 18
Table 1: Transformation and change savings to date Transformation and change area Savings Office Estate £2.0m Tayside Contracts £1.1m Leadership Review £1.5m Consolidation £2.0m Procurement £1.6m Health and Social Care Partnership £3.0m Total £11.2m 4.8 A full breakdown of phase two programmes and projects with a short summary of recent progress is set out in Appendix A. This includes work carried forward from phase one, such as finance and property redesign, as well as new projects like digital transformation and zero waste. Officers will ensure strategic alignment and collaboration with partners as phase two projects progress. This will include NHS Tayside in future discussions about support for Health and Social Care transformation. Elected members will be kept informed through biannual reports to the Finance and Resources Committee as well as informally at briefing sessions, Leaders’ meetings and Conveners’ groups. 4.9 To support the delivery of digital transformation at a pace which capitalises on the development of new technologies, this draft budget includes a proposed investment of £750,000 by 2026/27 for digital innovation, and in particular artificial intelligence (AI). This investment will support the development and implementation of AI tools to streamline operations, enhance service delivery, and create efficiencies across various teams and service areas. 4.10 By investing in this technology, the Council is ensuring that its AI tools are safe and appropriate while also providing opportunities for its staff to upskill. This initiative places the Council’s people at the heart of the transformation, enabling them to focus on where they can add the most value in their roles. Additionally, the AI strategic programme will allow the redesign of services, making them more accessible, efficient, and capable of delivering better outcomes for citizens, businesses, and partners. 4.11 A failure to support investment in AI may compromise the Council’s ongoing transformation activities, challenge further organisational savings opportunities and ultimately impact on how we best deliver services for our local communities. 4.12 Core to this vision is recognising that the Council cannot continue to deliver in the same ways that we have in the past, and that our communities are often best placed to identify and deliver local solutions. This approach recognises that one size does not fit all and that the Council’s most effective role may be in facilitating change and empowering communities. Over recent years, we have increased the opportunities for communities to receive and direct local funding through Local Action Partnerships and Community Investment Fund money. Page 18 of 162
Page 19
We’ve worked with communities on asset transfer opportunities, as well as supporting and funding community transport and developing models of local service delivery and management. These continue to be at the heart of how we seek to work with communities to allow them to shape and where possible, deliver, manage and own local services and resources. 4.13 The Council’s Medium Term Financial Plan (MTFP) approved in December 2024 (Report No. 24/350 refers) aligns clearly with this approach. The MTFP set out a longer-term strategy for addressing the financial challenges the Council faces, while protecting key public services and the Council’s longer- term planning ambitions. This financial strategy was based on a new Council Tax Strategy which is reflected throughout the report. 4.14 By agreeing the Council Tax Strategy as a planning assumption, the Council has avoided the requirement for abortive work to consider and propose budget cuts that would not be consistent with the agreed Corporate Plan priorities. It also reduced the anxiety for key stakeholders including service users, customers, suppliers and staff that has arisen in previous years. The draft budget for 2025/26 and the indicative budgets for the following two years, do not include any additional cuts to public sector jobs, demonstrating commitment to our own workforce and a desire to maintain levels of support to communities. 5. Scottish Government Budget 5.1 The Scottish Government Budget 2025/26 was published on 4 December 2024 and followed by Local Government Finance Circular 10/2024 on 12 December. Local Government Finance Circular 10/2024 5.2 Local Government Finance Circular 10/2024 includes the provisional financial settlement for 2025/26 at an individual Council level. The information provided in December 2024 only related to 2025/26. 5.3 The Circular provides details of the provisional total Revenue and Capital funding allocations for 2025/26, as well as the latest information on funding redeterminations for 2024/25. The Circular also provides details on a range of business rates measures, including the 2025/26 Non-Domestic Rates poundage. 5.4 The provisional total funding allocations form the basis for the annual consultation between the Scottish Government and COSLA ahead of the Local Government Finance (Scotland) Order 2024 being presented to the Scottish Parliament. This is currently scheduled for 25 February 2025. Page 19 of 162
Page 20
5.5 The Circular sets out a national funding package and includes: a further £524.9 million of funding has now been baselined as General Revenue Grant. additional General Revenue Grant of £289 million to support local priorities an additional £15 million to support the expansion of Free School Meals £125 million for adult social care workers to deliver the Living Wage in commissioned services £10 million to support provision of Free Personal and Nursing care an additional £25.7 million to improve pay for early learning and childcare workers an additional £41 million investment to maintain or restore teacher numbers to 2023 levels an additional £28 million for additional support for learning £33 million to support the development of people working in children’s social work £40 million to tackle the climate emergency an additional £10 million to improve play parks for children 5.6 As has been the case in previous years, Finance Circular 10/2024 also contained information on revenue funding which has still to be distributed. 5.7 Based on Finance Circular 10/2024, the total Revenue funding being made available by the Scottish Government to Perth and Kinross Council in 2024/25 is £337.738 million (see Table 2 below). Table 2: Scottish Government Grant Funding – Perth and Kinross Council 2025/26 2024/25 Movement £m £m £m General Revenue Funding (includes uplift re teacher numbers) 304.896 269.418 Non-Domestic Rates 63.537 64.514 Ring-Fenced Grants 3.801* 3.806 TOTAL REVENUE FUNDING 372.234 337.738 34.496 Source: Finance Circular 10/2024 – 12 December 2024 *includes £1.834m not yet distributed for Criminal Justice Finance Circular 8/2023 – 21 December 2023 5.8 The 2025/26 Scottish Government provisional funding allocation of £372.234 million represents a £34.496 million increase in absolute cash terms from the allocation for 2024/25 (or 10.2%). 5.9 However, the 2025/26 provisional funding allocation includes £27.036 million where there is an expectation or requirement for the Council to apply funding for a stated purpose (most notably 2024/25 pay awards and social care (living wage)). Page 20 of 162
Page 21
5.10 Therefore, on a like for like basis, the provisional Scottish Government funding allocation for 2025/26, represents a £7.460 million cash increase (or 2.2%) over the equivalent position for 2024/25. 5.11 Table 3 summarises the movements in the total funding package from the Scottish Government to facilitate a comparison of the 2025/26 provisional allocation with 2024/25 on a comparable basis. Table 3: Cash movements from 2024/25 and 2025/26 (on a comparable basis) £m 2024/25 – Finance Circular 8/2023 337.738 2025/26 – Finance Circular 10/2024 372.234 Year on year cash increase in funding 34.496 Year on year % increase in cash funding +10.2% Less funding directed to service delivery/commitments (27.036) £ cash increase (on a comparable basis) 7.460 % cash increase 2.2% 5.12 The Scottish Government has still to allocate some funding to Councils including the teachers’ induction scheme, discretionary housing payments and criminal justice social work. Once these allocations are known, the Finance and Resources Committee will be asked to approve updates to the 2025/26 Revenue Budget. Implications for the 2024/25 Capital Budget 5.13 Finance Circular 10/2024 also includes provisional Capital Grant allocations for 2025/26. The impact of these allocations is included within the Strategic Investment and Capital Budget 2025/26 – 2030/31(Report No. 25/37 refers) which is on the agenda for this Council meeting. Non-Domestic Rates 5.14 Finance Circular 10/2024 also includes the Non-Domestic Basic Rate poundage for 2025/26 of 49.8 pence, no change from 2024/25. Two additional rates are levied on properties with rateable values over £51,000 (55.4 pence) and £100,000 (56.8 pence) respectively. Page 21 of 162
Page 22
6. 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets Council Tax Strategy - Background 6.1 In approving the latest Medium Term Financial Plan, the Council endorsed a three year Council Tax strategy based on annual Council Tax increases of 10% in 2025/26 which has been built into the 2025/26 planning assumptions, and thereafter, indicative increases of 10% in 2026/27 and 6% in 2027/28. 6.2 The Council also agreed to earmark a further 0.25% of Council Tax income each and every year to support the Capital Budget. This, along with the 1% agreed in February 2024, applies 1.25% of Council Tax income, each and every year to supporting the delivery of the Capital Budget. 6.3 The Council has previously approved the application of the Service Concession Scheme which included the application of £20 million of Reserves. This meant the application of Reserves over five years, between 2023/24 and 2027/28, with a gap of £4 million emerging in 2028/29. 6.4 Should the Council Tax Strategy be endorsed, this will allow a managed reduction in the reliance on Reserves, improving the financial sustainability of the Council. The 2025/26, 2026/27 and 2027/28 Provisional Revenue Budget includes a proposal to apply £1 million per year, on a recurring basis, to offset the contribution from Reserves. This proposal releases £6 million of non-recurring Reserves which will be applied as follows: Anti-Poverty Earmarked Reserve - £2 million Transformation (including workforce management) - £2 million Insurance Fund - £2 million 6.5 It is for elected members to confirm the final 2025/26 Council Tax level and indicative 2026/27 and 2027/28 Council Tax levels at today’s budget meeting. However, in approving the Council Tax strategy in December, the Council provided a direction of travel in terms of its commitment to and the amount of funding that could be available to protect vital public services for those in greatest need and delivery of the Council priorities. Council Tax Strategy - Protecting services for those in the greatest need 6.6 The Council Tax Strategy agreed in the MTFP has also influenced how the Council’s Executive and Strategic Leadership Team has approached this year’s budget process. Following on from the direction of travel approved by Council in December 2024, officers have aligned spending plans to the Council’s Corporate priorities. Having considered the unrestricted elements of the additional funding received from the Scottish Government settlement, and the potential income from the Council Tax Strategy, budget proposals are focussed on realigning resources to frontline services where there is evidence of greatest need. Page 22 of 162
Page 23
As a result, officers have reviewed savings which were previously agreed in the 2025/26 and 2026/27 Provisional Revenue Budgets which are contrary to those goals. In particular reductions in Education and Learning and Children, Families and Justice budgets. 6.7 Social Care is an area of service delivery that is under significant pressure. There is increasing demand from an ageing population with more complex needs and an extensive evidence base of an increased need for care and support across all adult care groups. The updated 2025/26 Provisional Revenue Budget includes additional funding of £6.7 million designed to meet increased need and sustain vital care and support services for vulnerable adults. This is a net pressure. The Integration Joint Board (IJB) will be asked to consider savings of £4.8 million over 3 years as part of its financial strategy and budget setting for 2025/26 when they meet in March. 6.8 In agreeing the 2025/26 Provisional Revenue Budget in February 2024, the Council agreed £4.359 million of reductions in Education and Learning and £464,000 in Children, Families and Justice. 6.9 Since then, the requirement to maintain teacher numbers at 2023 levels has been confirmed. This means £2.18 million of the reduction identified for Education and Learning is no longer deliverable. 6.10 Whilst a saving of £50,000 has already been achieved against the £464,000 in Children, Families and Young People, officers have assessed that any further reduction would have a direct and negative impact on the most vulnerable children, young people and families. Cuts to early intervention provision would be required to meet the full savings target, leading to statutory crisis intervention, which may result in costing the Council more in the short, medium and long term. It is therefore recommended that the remaining £414,000 should be reinstated. 6.11 Almost 6,000 children in Perth and Kinross are living in relative poverty. For those households’ poverty creates an additional challenge which impacts on education and social care need. The Council’s continued focus on working across our teams and with partners in the Anti-Poverty Taskforce to tackle the impact and causes of poverty in Perth and Kinross is delivered through the Tackling Poverty Strategy endorsed by Council in October 2024 (Report No. 24/299 refers). As a result of the approved Council Tax strategy (see section 6.1), it is proposed that £2 million is added to the Anti-Poverty Earmarked Reserve to allow the Council to invest in initiatives to tackle this important issue. 6.12 Together these four areas represent a commitment to protecting services for the members of our communities in the greatest need. However, we recognise that there are related issues which can, if prioritised for investment, help reduce future need. That is why, going forward, if possible, the Council should consider committing additional resources to supporting resilient communities and growing a greener economy to attract investment and create job opportunities for residents. Page 23 of 162
Page 24
Council Tax Strategy Impact 6.13 In summary, confirmation of the Council Tax increases included within Council Tax Strategy will allow: Funding of £6.7 million to protect social care services Maintaining almost £2.2 million of teaching capacity Protecting over £400,000 of services for children and families at risk An injection of £2 million into the anti-poverty earmarked reserve Investment of £750,000 in technology/ artificial intelligence to transform and redesign services Capacity to reduce the reliance on non-recurring Reserves, and therefore improving financial sustainability Reallocation of £4 million of Reserves to Transformation and Insurance Process for Updating the 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets 6.14 The Council initially approved the 2025/26 Provisional Revenue Budgets on 1 March 2023, and updated this on 28 February 2024 while also agreeing the 2026/27 Provisional Revenue Budget (Report Nos 23/72 and 24/63 refer). In doing so, the Council approved expenditure pressures and budget reductions which are set out in Table 4 below. Table 4: Council Decisions 1 March 2023 and 28 February 2024 2025/26 2026/27 Total Expenditure Pressures £4.568m £2.299m £6.867m Budget Reductions £(7.700)m £8.328m £(16.028)m 6.15 Following the decisions taken on 1 March 2023 and 28 February 2024, the Council had balanced revenue budgets. This is the starting point for updating the 2025/26 and 2026/27 Provisional Revenue Budgets and setting the 2027/28 Provisional Revenue Budget for the first time. 6.16 Adjustments to the 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets are included in the Executive Summaries set out in detail in Appendix C. 6.17 The Executive Summaries include an assessment of the potential impact of budget reductions against the following criteria: Fairness – including the potential socio-economic impact on vulnerable individuals and groups. Workforce – including information on numbers of employees affected, vacancies, staff turnover and fixed term contracts. Page 24 of 162
Page 25
Customers – including information on the effect on all customers /stakeholders (both external and internal). Equalities/Diversity – ensuring that any statutory equalities issues are considered. Outcome and Performance – identifying any significant impact on the Local Outcomes Improvement Plan and/or Service Business Management and Improvement Plans. Climate Change – including positive and negative impact 6.18 The potential workforce implications identified within the Executive Summaries include vacant posts and will be influenced by turnover. The Council’s positive and proactive approach to workforce management is designed to mitigate the impact on its people, including investment in skills for the future, retraining, support to take on new job roles, career coaching and building resilience. 6.19 Equality and Fairness Impact Assessments for individual expenditure pressures and reductions were prepared which facilitated the preparation of a cumulative impact assessment. 6.20 Within Appendix C, there are several adjustments, beyond those that are contractual or inflationary that merit further commentary. 6.21 The Council has also recently been notified that it should expect to receive £4.975 million in 2025/26 from the Packaging Extended Producer Responsibility Scheme (pEPR). This is a fee that some organisations and businesses will have to pay in respect of the packaging they supply to or import into the UK market. The income will go directly to local authorities and is meant to cover the net cost of collecting, managing, recycling and disposing of household packaging waste. 6.22 The 2025/26 Provisional Revenue Budget has been constructed on the basis that the funding will be applied as set out in Table 5. Table 5: Application of Packaging Extended Producer Responsibility Scheme Funding £m Comments Estimated Level of Funding 4.975 Utilisation of Funding Existing pressures Earmarked Reserve 1.167 1.008 Contribution to known pressure for loan charges Earmarked in Reserves to fund investment in waste/ recycling initiatives Page 25 of 162
Page 26
6.23 Work is also ongoing to further demonstrate the level of investment in waste/ recycling services by the Council in previous years that may count towards this funding. 6.24 The balance of £2.8 million will be retained as a contingency, pending confirmation of the funding likely to be received towards increased employers’ national insurance contributions. 6.25 Furthermore, as described in section 6, a direct benefit of the Council Tax Strategy is that £6 million of non-recurring resources becomes available from 2025/26. The Reserves Strategy set out in Section 7, assumes that these non-recurring resources are applied to support Anti-Poverty Measures, Transformation and the Insurance Fund (£2 million each). 6.26 The Executive Summaries set out in Appendix C have been subject to scrutiny by Elected Member Budget Review Groups, which commenced in December 2024. 6.27 The detailed analysis of these expenditure pressures and reduction proposals are set out in Appendix C. Total updated expenditure pressures of £22.831 million and total budget reductions of £5.881 million, are summarised in Table 6. Table 6: Updated Expenditure Pressures and Budget Reductions 2025/26 £m 2026/27 £m 2027/28 £m Total £m Expenditure Pressures 15.707 4.535 2.589 22.831 Budget Reductions (5.397) (0.133) (0.351) (5.881) 6.28 In setting the 2026/27 Provisional Revenue Budget in February 2024, a Contingency Budget of £2.384 million remained unallocated. The updated 2026/27 Provisional Revenue Budget assumes that this is applied in full to support the delivery of Council services and is reflected in Table 7 below. 6.29 The Council Tax Strategy agreed on 4 December 2024 included indicative Council Tax increases of 10%, 10% and 6% in 2025/26, 2026/27 and 2027/28 respectively. This generates significant income of £5.220 million in 2025/26 and a further £5.873 million and £6.686 million in 2026/27 and 2027/28 respectively which is set out in Section 6, to support the delivery of Council objectives. The additional income from this decision is set out in Table 7 below. 6.30 This strategy brings us back to levels which would have been realised had we had the opportunity to increase annual Council Tax at a modest 3% rate over recent years. Page 26 of 162
Page 27
6.31 We understand that any increase in Council Tax will have an impact on residents. However, this strategy is based on a principle that increases are crucial to ensure that we can continue to provide vital services targeted to those in greatest need. Our Welfare Rights and Local Taxes Teams will continue to support residents who are in financial difficulties, and this support will be promoted as part of public messaging on the final budget decisions made today. 6.32 On 8 February 2023, the Council approved a change in accounting policy in relation to Service Concession arrangements (Report No. 23/43 refers). This included a proposal to apply £20 million over five years (£4 million per year on a non-recurring basis) from 2023/24 through to 2027/28 to support Council services. All things being equal this would result in a £4 million gap in the 2028/29 Revenue Budget. 6.33 The Council Tax Strategy provides capacity to reduce reliance on the Service Concession scheme with a reduction of £1 million each year through to 2027/28. This means that, all things being equal, the recurring funding gap that requires to be addressed in 2028/29 is £1 million which improves the financial sustainability of the Council and reduces the size of the opening deficit in 2028/29. 6.34 Finally, this is the first time the Council has been asked to set the 2027/28 Provisional Revenue Budget. Therefore, in line with the Medium Term Financial Plan assumptions, an expenditure pressure of £8 million or 3% has been included in the 2027/28 Provisional Revenue Budget for the cost of that years pay award. This is factored into the summary of financial capacity/ gap set out in Table 7. Table 7: Summary of Financial Capacity/ (Gap) 2025/26 £m 2026/27 £m 2027/28 £m Additional Funding – see Table 3 (7.460) - - Executive Summaries – Appendix C 10.310 4.402 2.238 Contingency Budget – paragraph 6.28 - (2.384) - Council Tax Strategy – paragraph 6.29 (5.220) (5.873) (6.686) Service Concession – paragraph 6.32 1.000 1.000 1.000 2027/28 Pay Award – paragraph 6.34 - - 8.000 Financial Capacity/ (Gap) (1.370) (2.855) 4.552 6.35 Across all three financial years, Table 7 sets out a financial gap of £327,000 which will require to be addressed over the medium term. Page 27 of 162
Page 28
6.36 Elected Members are reminded that the position summarised in Table 7, is based upon the assumption that all expenditure pressures and all reductions within the Executive Summaries attached as Appendix C, and those in previous years are approved. In addition, it is based on the Council Tax Strategy approved by Council on 4 December 2024. Furthermore, this position is subject to the current known funding available from Government. 6.37 The 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets have been prepared based upon the information currently available, both in terms of financial resources and anticipated service delivery pressures. The analysis reflects the judgement of Council officers, a focus on Council priorities and financial principles, however, there is a significant risk that these assumptions may require to be revised as part of the ongoing monitoring of Council expenditure and income. 6.38 Finally, the Council is recognised by external auditors for its prudent approach to financial management. Given the level of uncertainty over the short to medium term in relation to additional expenditure, reduced income, the previously approved use of Reserves, and the unknown impact of the cost of living on local communities and the local economy, Council is advised to adopt a cautious and prudent approach towards the application of Reserves. Council has already agreed the principle of not funding recurring activity from general fund Reserves. 6.39 ACTION: The Council is asked to approve the 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets as set out in Appendix B – RECOMMENDATION A. 6.40 The Council is also advised that there may be delays implementing some additional expenditure proposals, to allow lead in arrangements to be established. This may result in some activity slipping into future financial years. Any additional projects introduced through the Revenue Budget Motion/ Amendments, must reflect the Council’s priorities and approved financial principles, including a focus on need rather than responding to demand and be based on evidence and data. Delivery of new proposals may also require a commensurate increase in staffing capacity which may delay implementation as appropriately skilled officers are recruited. Council Tax Collection Rate 6.41 In February 2024, the Council agreed a Council Tax collection rate of 98.25%. This target, whilst challenging, was supported by the Council’s collection performance over recent years and represents a realistic budgeted collection over time. 6.42 Elected members receive regular updates on Council Tax collection through reporting to the Finance and Resources Committee. Page 28 of 162
Page 29
6.43 Despite the challenges facing households, Council Tax collection is holding up. It is therefore proposed that the collection rate of 98.25% is maintained for 2025/26, 2026/27 and 2027/28. It should, however, also be noted that there remains a risk to collection levels due to the economic environment, changes in legislation in relation to debt recovery and welfare reform. The cost-of-living challenges and its impact on household incomes may also continue to have a significant impact. 6.44 It usually takes on average around six years to reach or exceed a collection level of 98.25%. The Council remains committed to sustaining and improving performance in respect of all its income recovery activities. 6.45 ACTION: The Council is asked to agree a Council Tax collection rate of 98.25% in 2025/26, 2026/27 and 2027/28 – RECOMMENDATION B. Council Tax Base 6.46 The number of chargeable band D equivalent dwellings for Council Tax purposes, the Council Tax base (after adjusting for assumed non-collection of 1.75%), is estimated to be as follows: TABLE 8: COUNCIL TAX – NUMBER OF BAND D EQUIVALENT PROPERTIES 2025/26 75,057 2026/27 75,710 2027/28 76,300 6.47 The Council’s tax base is regularly reviewed, based upon an analysis of recent trends, and adjusted for anticipated growth in the number of dwellings as well as increases in the number of discounts and exempt dwellings. 6.48 ACTION: The Council is asked to approve the Council Tax bases set out in Table 8 – RECOMMENDATION C. Council Tax Rates 6.49 Consistent with the decision of Council on 4 December 2024, the 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets have been constructed on the basis of Council Tax increases of 10%, 10% and 6% respectively. 6.50 For illustrative purposes, Table 9 sets out the impact of the proposed increases on a monthly, weekly and annual basis for a Band D Council Tax payer. Page 29 of 162
Page 30
TABLE 9: IMPACT OF COUNCIL TAX RISES Weekly Increase Monthly Increase Annual Increase 2025/26 £2.70 £11.70 £140.36 2026/27 £2.97 £12.87 £154.40 2027/28 £1.96 £8.49 £101.90 6.51 Any proposal to deviate from this position will have either positive or negative implications on the Council’s financial position depending on the final decision. 6.52 ACTION: The Council is asked to approve Council Tax levels as follows – RECOMMENDATION D. 2025/26 – £1,544.05 (final) 2026/27 – £1,698.45 (indicative) 2027/28 – £1,800.35 (indicative) 6.53 The 2026/27 and 2027/28 indicative Council Tax levels will be confirmed when setting the 2026/27 and 2027/28 final Revenue Budgets in February 2026 and February 2027 respectively. 6.54 Again, consistent with the Council decision on 4 December 2024, 1.25% of future Council Tax income per year will be ringfenced and applied to supporting the Capital Budget to ensure delivery of key infrastructure projects and supporting programmes such as roads, bridges and IT investment. 6.55 In the event that future Council Tax increases are restricted or prohibited, a corresponding amount from the Revenue Budget would be applied to Loan Charges in order to ensure the sustainability of the Capital Budget in the medium and longer term. Fees and Charges 6.56 The proposals set out in Appendix C include the financial implications of increases to existing levels of charges in 2025/26. Full details of recommended charges for 2025/26 are set out in Appendix D. 6.57 The annual review of charges considers several factors including an assessment of previous year’s income levels, trends in user demand, inflationary pressures, savings targets, alternative charging structures and the potential impact on vulnerable groups. Page 30 of 162
Page 31
6.58 All fees and charges should be set in line with the approved individual charging policy and fall into one of the following categories set out in Table 10 below. Table 10: Charging categories Charging Strategy Objective Commercial Charges The Council aims to cover the cost of providing the service and make a surplus. Full Cost Recovery The Council aims to cover the cost of providing the service from those who use it. Subsidised The Council wishes users of the service to contribute to the costs of providing it. This might meet a service objective or allow competition with other providers. Free The Council chooses to make the service available at no charge to meet a service objective. Statutory Charges are determined in line with legal requirements. Perth and Kinross Integration Joint Board 6.59 The Public Bodies (Joint Working) (Scotland) Act 2014 introduced joint working with NHS (Tayside) in the form of an Integrated Joint Board (IJB) for the strategic planning of community health and social care across Perth and Kinross. 6.60 The Perth and Kinross IJB has an approved Strategic Plan for 2024-2027 and a series of Strategic Delivery Plans to deliver on its objectives for vulnerable adults who rely upon community health and social care for daily living. The IJB has issued directions to the Council to deliver social work and social care services for adults which are in line with integration principles for community health and social care, and, to support transformation in key priority areas such as older people services including care at home; expansion of support and independent living for people with a learning disability service and securing better outcomes in community mental health and wellbeing. 6.61 The IJB approved a financial strategy for 2024-2027 which includes a drive for greater efficiency and transformation to build best practice in health and social care provision and ensuring an integrated, whole system approach to meeting needs and improving outcomes. 6.62 The Council’s Executive Leadership Team continues to support transformational approaches aimed at building on best practice in health and social care provision. Page 31 of 162
Page 32
6.63 The Local Government Finance Circular, 10/2024 issued on 12 December 2024, confirmed that funding would be provided to increase the Living Wage for adult social care workers in commissioned services, and to increase the rate of Free Personal and Nursing Care. 6.64 The 2025/26 Provisional Revenue Budget assumes the Council will pass on its full share of the funding of £4.273 million as provided for in the local government funding settlement from the Scottish Government. 6.65 The IJB Budget will be based on receiving an uplift of £6.7 million to address pressures arising from the increasing needs of the population, which is included in the Council 2025/26 Provisional Revenue Budget. This will support the mid-level scenario planning assumed by the IJB. There is a risk that these assumptions are underestimated. The realisation of the high-level scenario would require a further £4.3 million in 2025/26. In addition, the Adult Social Care sector in Perth and Kinross faces significant risk due to unfunded increases to employer National Insurance contributions. This could result in financial instability, service closures, and workforce challenges and officers continue to engage in national discussions to highlight the scale and impact on commissioned care providers. At this stage work remains underway on the IJB Budget for 2026/27 and 2027/28. 6.66 The IJB is scheduled to meet on 19 March 2025 to consider its budget for 2025/26. This budget will consider the funding received from each Partner Body alongside the pressures which have been identified for 2025/26. The IJB will require to make decisions in relation to savings to deliver a balanced budget for 2025/26. Until both partners have confirmed their 2025/26 Revenue Budget, there is a risk to the delivery of the IJB Strategic Plan. 6.67 ACTION: The Council is requested to approve the contribution of £106.133 million to Perth and Kinross Health and Social Care Partnership in the 2025/26 Provisional Revenue Budget – RECOMMENDATION E. Scottish Water Charges 6.68 The Council has received notification from Scottish Water that domestic water supply and waste water collection charges for 2025/26 will increase by 9.9%. This results in a band D equivalent charge for water and waste from Scottish Water of £600.39, an increase of £54 (£546.39 in 2024/25). 6.69 Scottish Water charges for water and wastewater continue to be charged using the Council Tax multiplier that was in place prior to 1 April 2017. 7. Reserves Strategy 7.1 In accordance with the existing statutory and regulatory framework, the Chief Finance Officer, as Responsible Financial Officer (or “Proper Officer”), is responsible for advising the Council on the level of Reserves it should hold. Page 32 of 162
Page 33
7.2 In determining Medium Term Financial Plans and preparing budgets, the Council needs to consider the establishment and maintenance of Reserves in accordance with its statutory powers. Reserves can be held for three main purposes: Working balances to help cushion the impact of uneven cash flows and avoid unnecessary temporary borrowing – this forms part of General Reserves. A contingency to cushion the impact of unexpected events or emergencies – this also forms part of General Reserves. A means of building up funds often referred to as Earmarked Reserves, to meet known or predicted liabilities. 7.3 LAAP Bulletin 99 also provided guidance on the further categories of Earmarked Reserve that the Council is permitted to hold including insurance, unspent grants and school balances. 7.4 The audited 2023/24 Annual Accounts included £83.794 million of General Fund Reserves. More details on the levels of cash backed Reserves are set out in Appendix E. When the earmarked Reserves of £65.083 million (see Appendix G) were removed, there was an uncommitted balance of £18.711 million which equates to 4% at 31 March 2024. Proposals to Earmark Reserves 7.5 Revenue Budget 2024/25 - Update No 3, which was considered by the Finance and Resources Committee on 5 February 2025 (Report No. 25/24 refers), included the projected outturn for the Council’s 2024/25 General Fund Revenue Budget. These projections have been further refined to recognise several adjustments which are required in closing the Council’s 2024/25 Annual Accounts and represent material changes to the projected outturn. 7.6 The impact of these projections on the level of balances is summarised in Appendix F, which indicates a projected General Fund (excluding HRA) balance of £61.403 million at 31 March 2025. Of this projected balance, £43.174 million is earmarked for the specific purposes as set out in Appendix G with a projected uncommitted balance of £18.229 million. 7.7 As is the case in previous years, there remain some areas of uncertainty in relation to the projected level of balances at 31 March 2025 including the final impact of weather-related events or additional grant income. 7.8 Based on the Council’s existing financial and policy commitments and the work undertaken in preparing the Provisional Revenue Budgets, it is proposed that the amounts included in Appendix G be earmarked against the projected General Fund balance. Page 33 of 162
Page 34
7.9 The balances of £43.174 million identified in Appendix G above and described in more detail in Appendix H will be monitored as part of the revenue monitoring process. Any proposals to make use of the balances will be subject to approval by either the Finance and Resources Committee or Council. 7.10 Subject to approval of the revised application of £6 million of Service Concession funding as described above, this would result in movements to the following earmarked Reserves which would come into effect on 1 April 2025 – Anti-Poverty Measures – updated balance - £2.985 million Transformation and Workforce Management – update balance of £6.855 million Balance of £2 million has been applied in the 2025/26 Provisional Revenue Budget as a contribution to the Insurance Fund 7.11 ACTION: The Council is asked to maintain a prudent approach to the application of Reserves and earmark the General Fund Balances of £43.174 million identified in Appendix G – RECOMMENDATION F. Proposed Approach to Managing Unearmarked General Fund Reserves 7.12 To assess the adequacy of unearmarked General Fund Reserves, it is necessary to take account of the strategic, operational and financial risks facing the Council, which are set out in Section 8 of this report. 7.13 In addition, Councils are expected to retain the equivalent of 0.2% of their annual Net Revenue Budget to deal with unforeseen emergencies (£845,464 in 2024/25 for Perth and Kinross Council) before being eligible for support through the Bellwin Scheme. 7.14 Taking account of all the risks and historical experience in Perth and Kinross since 1996, it is recommended that the targeted level of uncommitted non- HRA General Fund Reserves continues to be in the range of 2% to 4% of the Council’s Net Revenue Budget in the medium term. 7.15 Based on the Net Provisional Revenue Budget for 2025/26 of £499.273million as detailed in Appendix B, this would mean a level of uncommitted Reserves of between approximately £9.985 million and £19.970 million for 2025/26. 7.16 The Council has targeted a level of uncommitted Reserves between 2% and 4% range for several years. Whilst this range is still considered to be appropriate, it should be noted that the level of risk involved in managing the Council’s Revenue Budget is significant. There is currently no confirmation of the Council’s Scottish Government funding beyond 2025/26 and it is anticipated that Council services will continue to operate in a challenging financial environment in future years. Page 34 of 162
Page 35
7.17 Based on the level of Earmarked Reserves of £43.174 million as set out in Appendix G, the level of unearmarked Reserves is £18.229 million which equates to 3.65%. 7.18 ACTION: The Council is asked to approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2025/26 Net Revenue Budget which equates to £9.985 million to £19.970 million – RECOMMENDATION G. 7.19 In the event that any use of General Fund Reserves is made in determining the 2025/26, 2026/27 and/or 2027/28 Revenue Budgets, this should only be done on the basis of a sustainable strategy, which ensures that future years’ Revenue Budgets are not dependent upon the continuing use of Reserves. 7.20 Appendix I to the report shows the contributions to and from Reserves recommended in setting the Provisional Revenue Budget for 2025/26 and anticipated in 2026/27 and 2027/28. 8. Risk Assessment 8.1 Determining the Revenue Budget and Reserves Strategy requires consideration of the strategic, operational and financial risks potentially facing the Council. The General Fund Reserves Strategy is integral to supporting the Council’s approach to the management of financial risk. Both the uncertainty of future events and resource constraints make it impractical to mitigate against all potential risks. In developing its medium-term financial plan, the Council must also be aware of the sustainability of its expenditure proposals. Significant risks, which are of relevance are outlined below. 8.2 The Medium Term Financial Plan that was agreed by Council on 4 December 2024 (Report No. 24/350 refers), included an analysis of the risks that may impact on the Council both now and in the future as included: Local Government Funding Expenditure Pressures Council Tax Perth and Kinross Integration Joint Board and funding to support social care Inflation Current Economic Climate Demographics Climate Change ALEOs Severe Weather 8.3 The Medium Term Financial Plan also included commentary on future pay awards. The Council has budgeted for an increase of 3% in each of the next three financial years for all staff groups. Page 35 of 162
Page 36
8.4 The pay claim for 2025/26 only, for non-teaching staff groups was received in late January and included a request for an uplift of 6.5% across all spinal column points. Without additional funding, this represents a significant risk to the Council’s finances. 8.5 At this time there is still limited clarity on funding that may be available to mitigate the impact of the increase in Employers’ National Insurance Contributions of approximately £5.5 million. 8.6 The Scottish Government has indicated that £144 million (60%) has been made available nationally for Councils’. The allocation of this funding will not be known until after the Council sets the 2025/26 Revenue Budget. 8.7 Furthermore, there is no information on whether there will be additional financial support to contribute towards the additional costs incurred by the Council’s ALEOs, Tayside Contracts, social care providers and third sector organisations providing statutory services on behalf of the Council. 8.8 Funding of £2.8 million has been allocated within the 2025/26 Provisional Revenue Budget to contribute to this pressure, but, at this stage, there is no certainty that this will be sufficient. 8.9 Elected members will be kept up to date on the impact of these risks through the revenue monitoring reports that are presented to the Finance and Resources Committee. 9. Conclusions 9.1 This annual Strategic Planning and Budget report is a key pillar of the Council’s commitment to achieving its organisational Vision and Corporate Priorities. The report and the work in developing it, is about more than balancing income with spending and cost pressures. It is a confirmation of commitment to delivering on the strategic priorities and vision set out in the Corporate Plan. It is a statement of commitment to tackling poverty and inequality whilst continuing to support and resource the Council's ongoing organisational change. 9.2 The 2025/26, 2026/27, and 2027/28 Provisional Revenue Budgets have been prepared in that context – balancing financial sustainability with protecting services which support those in the greatest need. 9.3 Whilst the Scottish Government's funding allocation for 2025/26 represents a cash increase, much of this is directed towards specific commitments, and financial challenges remain which require choices to be made about how the Council’s resources are allocated. 9.4 The Council's prudent approach to Reserves management ensures a buffer against financial uncertainties, while Earmarked Reserves support targeted initiatives. Page 36 of 162
Page 37
The Council is advised to maintain a cautious approach, ensuring that future budgets are not overly reliant on Reserves and that financial planning remains adaptable to changing circumstances. 9.5 Overall, this report shows that while the financial challenges are significant, by: focusing on strategic priorities, investing in innovation, and ensuring prudent financial management, we can: continue to deliver services for people with the greatest need, protect frontline jobs and place communities at the heart of future delivery. 9.6 The report is a continuing commitment to Working together towards a Perth and Kinross where everyone can live life well, free from poverty and inequality. 10. Impact Value Assessment 10.1 The impact value assessment can be found here – Impact Value Assessment - Strategic Planning and Revenue Budget Report 11. Appendices A. Transformation Update B. 2025/26, 2026/27 and 2027/28 Provisional Revenue Budgets C. Executive Summaries D. 2025/26 Fees and Charges E. Summary Cash Backed Reserves – 2023/24 Actual and 2024/25 Projected F. Projected General Fund Balance at 31 March 2025 G. Earmarked Reserves at 31 March 2025 H. Summary of Earmarked Reserves at 31 March 2025 I. Summary of Projected Use of General Fund Balances 2025/26, 2026/27 and 2027/28 Page 37 of 162
Page 38
Page 38 of 162
Page 39
Appendix A Transformation and Change Programme – Phase Two Programme Update Project Title Project Overview and expected outcomes Progress Update / Key Milestones Customer Services Consolidation To develop a new model for customer services by adoption of a customer- centric approach to customer contact management which will substantially simplify our current arrangements; enrich jobs and empower customer service staff to satisfy most requests at first point of contact. The model will provide the opportunity to blend digital customer channels, assist vulnerable citizens by an appropriate channel, operate more effectively in and across localities, to achieve more with less resources, less effort, and less bureaucracy. We carried over some final actions of the consolidation of customer services into phase two, for example moving housing repairs customer service to consolidated service and ensure training programmes are in place for this transition. Further development of customer service programme for all PKC employees – following on from ‘Eyes and Ears of PKC which will align with our cultural change programme. Leadership Phase 2 Finance Consolidation The programme will pick up on the Leadership Phase one work including the senior leadership restructure, consolidation of key corporate services and cultural change. Carrying over consolidation into full service redesign projects in areas such as Strategy, People and Performance, Finance & Business Support and Property. Includes organisational cultural change programme including workstreams to strengthen the five foundations of leadership. Key workstreams are being progressed and on track in terms of workforce planning and service redesign with workshops and support being provided to ensure consistency and progress. Full cultural change plan for phase two is in development after the success of the Employee Offer Experience and Leadership Development initiatives. Working Smarter The Working Smarter programme has a number of different projects all related to the strategic and integrated approach of people, technology and crucially, property – looking to improve how we integrate all three for the best outcomes in relation to facilitating better productivity, embracing technology, more effectively using our estate and buildings and enhancing employees experience through flexible operating models. This programme includes all of the work which has been underway to secure Pullar House as a hub for different organisations and looking at how we purchase this property with a view to taking over from September 2025. Members will be fully aware of detailed progress in this area. In addition, the project team have also been working on a number of other projects including the planning and refurbishment of other city centre office space with a consultant appointed to agree a scope and set out options. A project to take forward the ownership and associated actions around Kinnoull St Car Park which requires agreement 4 Page 39 of 162
Page 40
on policy for parking as well as considering other aspects of this property. This project also covers all of the Hybrid working arrangements in place and the communication and engagement required to implement and embed. Digital Transformation This programme of work consists of two main projects: 1. Artificial Intelligence (AI) which is intended to position PKC at the forefront of digital transformation, driving efficiency, enhancing service delivery and fostering innovation. 2. Business Systems Rationalisation to review all council business systems and applications and give an overview of current management arrangements, resources required, support and development needed and make recommendations for a new Digital operating model in future. The AI project is underway and a full EM briefing is scheduled for 10 March 2025. A pilot has been carried out, extensive training has taken place with Senior Officers and agreement for further pilot licences in selected teams is being rolled out. In relation to the business systems rationalisation project, this has been ongoing since mid 2023 with all baseline evidence collated and workshop sessions with system owners ongoing. It also encompasses the FLARE system replacement workstream and this is now at the design stage with timescales being met on progress. Additional Support Needs To transform ASN provision in education to deliver best value linked to best practice, establish clear ASN pathways, develop availability of ASN provision at all levels across all areas of the authority, create capacity for increase of future PKC placements, reduce the number of pupils placed out with PKC ASN provision, design a sustainable transport process, and provide regular reporting to help monitor the financial position, help to comply with legal requirements placed on the local authority, and ensure quality provision is delivered. This is a five year programme with fully developed workstreams and a number of actions currently in progress. Regular meetings with our PMO has established clearly defined outcomes and critical success factors with a planned completion date of 31 October 2028. The project is currently in the ‘Discovery’ phase with most current workstream tasks due for completion in the spring. In line with our service design approach, we will shortly move to the design and delivery stage Whole Family Wellbeing programme The WFWB programme will ensure an increase in universally accessible early help and support, delivered where and when it meets families' needs. Aiming for a better collective awareness of available support and how to access it, for both families and professionals, it will aim to provide support as "joined up" and limit the number of professionals and services individually involved with families. It will also look to provide families with choice about support ensuring they This project has been ongoing since mid 2023 and has also been the subject of an Elected Member briefing in November 2024 which allowed for discussion on progress and ongoing workstreams. There are five established workstreams already making good progress with positive outcomes being experienced including; 1. Children and families at the centre (engagement, empowerment, co-design) Page 40 of 162
Page 41
are involved in decisions that affect them and that there is increased collaboration between services and organisations that support families (including adult services and third sector). Encourage increased engagement with, and participation from children, young people and families in designing and developing services and support, ensuring a clear and shared understanding of the needs of families across the whole system Embed the key principles of holistic family support and early intervention and prevention within structures and systems (stigma-free, needs-based, rights-led), encouraging and empowering staff to develop innovative family support solutions in conjunction with the families they support. Improving capacity within the workforce to respond to the needs of families in a holistic way, through effective signposting and support. 2. Access to services (mapping of service provision, FORT referral system and development of services directory) 3. Service delivery (upscaling existing services, developing new services and influencing partners) 4. Systems leadership (links with other policy areas and funding, culture, vision, sharing good practice) 5. Support for the workforce (training, capacity building, developing networks and upskilling) Public Transport To develop a plan for a transport model that meets the needs of all our communities which is affordable, sustainable, efficient and effective. This model will cover the provision of local bus services, mainstream home to school transport, ASN home to school transport, HSCP and children and families transport. This project is on track and a number of workstreams progressing. A Project Steering Group has been implemented and consultants appointed who are undertaking a baseline assessment of current needs, taking into consideration feedback from stakeholders and communities. There are also a number of workshops scheduled to ensure that all areas of PKC who deal with transport (education, children’s services etc) are included, and a strategic approach is being adopted. Community Engagement Combining the multi-disciplinary locality working (MDLW) programme and our community engagement transformation project to strengthen the efficiency and effectiveness of community engagement and empowerment across the Council. This will allow us to find new ways for the Council to deliver services in a more joined up and flexible way, being more responsive to the needs within local communicates. Working together in partnership to address needs of our There are a number of workstreams within this project and the MDLW has been ongoing for some time and making good progress with Scottish government funding awarded, current recruitment for a new project manager underway and a renewed focus in terms of workstreams. In addition, workshops are being held to start planning a new community engagement aspect which builds on the foundations of all of the involvement and participation with communities, families Page 41 of 162
Page 42
communities with a clear focus on early intervention and prevention will allow us to keep working to tackle discrimination and prejudice, promoting equal opportunities for all and creating a fairer P&K. and individuals which is part of the Councils day to day role. A workshop was held in early Feb to develop plans for an inclusive engagement event in March 2025 to determine a strategy and action plan moving forward over the next few years. Employability To develop an implementation plan to deliver a strategic and co-ordinated employability service for PKC. Designing a new model that makes best use of the current expertise, skills and resources to ensure a more cohesive and effective service. This will involve maximising the reach and impact of our collective resources and delivery of services and operating in a more connected and integrated way putting people and their needs at the centre of the redesign. This project is on track in relation to research, baseline data and benchmarking work. There is still some progress to be made in relation to our engagement and redesign workstreams which will get underway in February 2025 with a designer’s workshop and will be followed on with a full design event before the end of the financial year. Zero Waste & Operations A review of waste strategy and waste management arrangements to deliver national initiatives, improved outcomes and realise best value and service efficiencies. This programme has a number of workstreams including: Operations resourcing; commercialisation review; circular economy strategy and service design beyond twin stream; schools recycling improvement, fleet transformation and operational asset review. This is a phase two project which was initiated in 2024 once the new Strategic Lead and key senior manager roles were all in place with induction underway. A project proposal form has been developed with Project Managers taking forward action plans in the various workstreams. The commercialisation project is on track and some short term service improvement has already been identified as well as savings in other areas of the programme. A full scheduled workplan is currently being developed with realistic timescales and milestones being identified. ALEO Review Project To find the best model of delivering leisure and culture services to people across Perth and Kinross within current financial climate. • To recommend a future delivery model best suited to future needs for ALEO’s that is capable of: Optimising PKC investment in leisure and culture services. • Increasing back-office efficiencies, including with other partners where appropriate (for example Perth and Kinross Heritage Trust, This project is on track with the following progress being made: Joint Project Group in place with representation from all ALEO’s and a collaborative approach to the review and workstreams associated An options appraisal of new structural model for ALEO’s looking to secure future financial sustainability is due to be started late March 2025 Regular updates and reports to full Council with an options appraisal and recommendations due in September 2025. Page 42 of 162
Page 43
Pitlochry Festival Theatre). Growing and diversifying new income streams. • Recommending an appropriate constitutional/governance structure for any new delivery model on the basis of options appraisal (sole member, SCIO, mutual etc). Tayside Contracts Review The review will consist of looking across the whole Tayside Contracts portfolio and reviewing the efficiency and effectiveness of service provision, delivery and considering alternative options. This project is part of our phase two programme, from late 2024 and is currently being developed with a number of significant areas of work to be considered and explored including: SLA Review, (soft services – school meals, cleaning, crossing patrollers, facilities management, roads and flooding. Progress will be reported as part of Transformation & Change updates. Commissioning & Procurement Consolidation (Third Sector Review) To design and implement a new operating model for strategic procurement and commissioning to improve efficiency and optimise the value and benefits of our purchasing power. Helping us to better align spend with need and address pressures of changing demands. Optimising the public value of the procurement function and consolidated relevant skills and expertise across the organisations. This project is reporting the following achievements to date: • New five-year Sustainable Procurement Strategy approved • Design of new “test of change” operating model • Contract and Supplier Management Toolkit implemented • Digital Category Strategy developed (awaiting Procurement and Commissioning Board approval) • Plans in place to develop Business Partnership model • Development of PowerBI reporting tools (Spend Analysis and Management Information Platform Scotland (MIPS)) • Schools Savings Working Group created to work on delivering cost savings and efficiencies. Completion of a number of mini- projects under this including janitorial supplies product rationalisation and award of commitment contract. • Identification of £30k of savings related to third sector funding. Page 43 of 162
Page 44
Page 44 of 162
Page 45
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 4 Page 45 of 162
Page 46
Page 46 of 162
Page 47
PERTH KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXECUTIVE SUMMARIES Appendix C Pressures £'000 Reductions £'000 FTE Pressures £'000 Reductions £'000 FTE Pressures £'000 Reductions £'000 FTE Tackling poverty 54 0 0.0 22 0 0.0 56 0 0.0 Tackling climate change and supporting sustainable places 1,839 4,975 0.0 (475) 0 0.0 (356) 0 0.0 Developing a resilient, stronger and greener local economy 55 0 0.0 0 0 0.0 0 0 0.0 Enabling our children and young people to achieve their full potential 1,306 0 0.0 3,562 0 0.0 1,405 0 0.0 Protecting and caring for our most vulnerable people 6,800 0 0.0 514 0 0.0 50 0 0.0 Supporting and promoting physical and mental wellbeing 0 0 0.0 0 0 0.0 0 0 0.0 Working in partnership with communities 336 58 0.0 547 133 0.0 1,123 341 0.0 Organised to Deliver / Transformation 5,317 364 0.0 365 0 0.0 311 10 0.0 Operational Management Totals 15,707 5,397 0.0 4,535 133 0.0 2,589 351 0.0 2025/26 2026/27 2027/28 4 Page 47 of 162
Page 48
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Tackling Poverty 25/26 26/27 27/28 £'000 £'000 £'000 1 Operations - Living Wage 54 22 56 Environment & Infrastructure Inflationary Pressures - Provision for impact of Real Living Wage on agency contracts. Rates assumed are 4.48%, 2.74% and 2.74%. TOTAL 54 22 56 Pressure Page 48 of 162
Page 49
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Tackling climate change and supporting sustainable places 25/26 26/27 27/28 £'000 £'000 £'000 1 Investment in Waste Management 1,839 (475) (356) Environment & Infrastructure Following the confirmation of the income from the Extended Producer Responsibility for Packaging agreement, it is proposed that funds are allocated to take forward investment in various waste management projects and improvements in keeping with the intended purpose of the funding. TOTAL 1,839 (475) (356) Pressure Page 49 of 162
Page 50
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Developing a resilient, stronger and greener local economy 25/26 26/27 27/28 £'000 £'000 £'000 1 Business & Place Development: Perth & Kinross Heritage Trust 55 Economy, Development & Planning In February 2024 the Council agreed to a recurring saving of £70,000 by re-contracting the statutory provision for archaeological advice and maintaining the Historic Environment Record, reducing the SLA to £30,000 per year. These services were provided by Perth and Kinross Heritage Trust. However, after further review, the actual annual cost is now determined to be £85,000 which results in an expenditure pressure of £55,000 to maintain these services. Subject to approval, it is the intention to commission Perth and Kinross Heritage Trust to continue to provide these services. TOTAL 55 0 0 Pressure Page 50 of 162
Page 51
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Enabling our children and young people to achieve their full potential 25/26 26/27 27/28 £'000 £'000 £'000 1 Investment in Learning (IIL) and Bertha Park High School Unitary Charge 43 77 527 Property IIL and Bertha Park High School Unitary Charge inflation - Retail Price Index (RPI) - Estimate for January 2025 3.45%, Uplift to 2.3% in 26/27 and 2.1% in 27/28 in line with medium term financial plan (previously agreed 25/26 3%, 26/27 2%). 2 Rationalisation of Education staff across the service (485) 2,665 Education & Learning Following the Scottish Government's agreement with COSLA regarding Teacher Numbers, a review is required of the previously agreed reduction of £4,359,000. 3 33 Week Period in Secondary Schools 435 Education & Learning Reversal of reduction agreed in February 2024. The Scottish Government plans to reduce teacher class contact time by an additional 90 minutes. This alongside the commitment to maintain teacher numbers means this reduction is no longer possible. 4 Teachers Slippage Target 552 Education & Learning Pressure to reduce current slippage target of 4% to 3.5%. 5 Home to School Transport 420 255 240 Education & Learning Pressure due to increased costs for ASN Home to School transport and Inflationary uplift in 2026/27 & 2027/28 of 5% offset by possible reduction in ASN transport following ASN Transformation Project. 6 Independent School placements 330 42 40 Education & Learning Pressure due to increase in number of pupils with high level additional Support needs in Independent Schools . Inflationary uplift in 2026/27 2.3% 2027/28 of 2.1% 7 Devolved School Management Cleaning Budgets 150 Education & Learning Pressure to increase budget allocated to schools for cleaning materials to match spend. Pressure Page 51 of 162
Page 52
8 Property Costs - Facilities Management, Cleaning & Catering 296 88 508 Property Pressure due to shortfall in and inflationary uplift of 3% across consolidated budgets in 25/26, 26/27 and 27/28 inline with medium term financial plan pay award assumptions. 9 Young People with emotional and behavioural difficulties in Residential Care 90 Children Families & Justice Inflationary pressure of 3% for residential placements in line with projected pay award . Previously agreed inflationary pressure of 25/26 3%, 26/27 2.5%. TOTAL 1,306 3,562 1,405 Page 52 of 162
Page 53
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Protecting and caring for our most vulnerable people 25/26 26/27 27/28 £'000 £'000 £'000 1 Supported Accommodation Costs 150 50 50 Customer & Digital This was previously met from the Housing Benefit budget which is a net budget of £54k as it is assumed that most of the Housing Benefit paid out will be recouped via subsidy. The Supported Accommodation costs have increased by providers over a number of years and elements of these cost aren't able to be met from Housing Benefit. 2 Net Contribution to Perth and Kinross Health and Social Care Partnership 6,700 Health & Social Care 3 Children, Family and Justice Service Redesign (50) 464 Children Families & Justice A review of the reduction agreed in February 2024 of £464,000. £50,000 reduction delivered in 25/26. TOTAL 6,800 514 50 Pressure Page 53 of 162
Page 54
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Supporting and promoting physical and mental wellbeing 25/26 26/27 27/28 £'000 £'000 £'000 No pressure TOTAL 0 0 0 Pressure Page 54 of 162
Page 55
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Working in partnership with communities 25/26 26/27 27/28 £'000 £'000 £'000 1 Community Greenspace - Contract Inflation 25 Housing & Communities Provision for contract inflation on community greenspace planned and reactive maintenance contracts. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with Medium Term Financial Plan. 2 Roads, Structures, Traffic & Network, Street Lighting - Contract Inflation 20 65 Environment & Infrastructure Provision for contract inflation across planned and reactive maintenance contracts. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with Medium Term Financial Plan. This pressure also includes provision in 2025/26 for contract maintenance on Traffic Signals to reflect the increase in new sites. 3 Winter Maintenance - Contract Inflation 95 Environment & Infrastructure Provision for contract inflation. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with the Medium Term Financial Plan. 4 Operations Fuel 35 Environment & Infrastructure Provision for contract price increase for fuel across all activities. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with Medium Term Financial Plan. 5 Street Lighting, Illuminated Signs and Traffic Signals - Net Energy Pressure (100) 0 50 Environment & Infrastructure Provision for energy price inflation at -21.4%, -3.6%, 2% . This is net of increased loan charges arising from the LED and column replacement programme. 6 Waste Disposal - Contract Inflation 140 Environment & Infrastructure Provision for contract inflation. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with Medium Term Financial Plan. Pressure Page 55 of 162
Page 56
7 Public Transport Tendered Services - Contract Inflation 185 Housing & Communities Provision for contract inflation on subsidised local bus service contracts. Inflation rates assumed are 5%, 5% and 5%. 8 Parking Services 58 68 160 Housing & Communities Provision for increased staff costs and inflation on operating costs including maintenance of car parks and ticket machines, park and ride services, multi storey car park and investment in car parking infrastructure. Costs to be covered by an increase in parking charges. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with Medium Term Financial Plan. 10 Roads Maintenance Partnership - Flood Energy and Maintenance Contracts 22 4 12 Environment & Infrastructure Provision for the increase in energy and maintenance costs relating to pumping stations and flood gates, including the current base budget pressure and the additional provision for flood scheme maintenance at Comrie in 2027/28. Inflation rates assumed are 2.6%, 2.3% and 2.1% in line with the Medium Term Financial plan. This budget does not cover the costs of severe weather response which is held separately. 11 Council Wide - Fleet Loan Charges 336 475 356 Environment & Infrastructure Increase in loan charges budget to meet the borrowing costs of the Council wide fleet replacement programme. Vehicle purchase costs have risen considerably in recent years, most notably with the heavy fleet, which are now impacting on loan charge costs. TOTAL 336 547 1,123 Page 56 of 162
Page 57
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 EXPENDITURE PRESSURES - Organised to Deliver / Transformation 25/26 26/27 27/28 £'000 £'000 £'000 1 Property Maintenance 100 Property Inflationary increases on contracts and portfolio condition demands. This is an inflationary increase of 20% in 23/24 (24/25 5%; 25/26 5% & 26/27 4.5% ). 2 Non Domestic Rates 170 Property Provision for increases to rates. Inflationary increases assumed as 2.6%, 2.3% and 2.1%. 3 Insurance Premiums & Claims cost increase 1,000 Finance & Business Support The insurance market has seen significant movement over the last few years. The impact for Insurance and Claims handling is that in financial year 2020/2021 the cost of these services was just under £1m. It is projected to increase to over £2m in 2024/2025.This is the net pressure after recharges to the Housing Revenue Account. Pressure Page 57 of 162
Page 58
4 NDR Estate changes 130 Property There were several notable changes in Non-Domestic Rating for Financial Year 2024/25 that increased the amount of Rates payable by the Council. The Council introduced a policy on empty premises that replaced unlimited exemptions for certain categories, such as listed buildings, with full relief from Rates for six months only. Such premises that had previously been empty for six months as of 1st April 2024 saw their exemption being removed and full rates being charged. The cap on the amount of Rates payable by premises that lost entitlement to Rural Rates Relief, such as some rural schools, due to the 2023 revaluation exercise was increased from £600 to £1200. The award of Transitional Relief for all subjects that saw a significant increase in their rateable value as part of the revaluation exercise was reduced in 2024/25 compared with 2023/24. Entries were made to the Valuation Roll for commercial activity in public parks for the first time on 1st April 2023. Such premises saw a decrease in Rates Relief from 67% in 2023/24 to 33% in 2024/25. 5 Transfer of Bell's from Live Active Leisure to Council 180 Property Additional costs associated with the transfer of Bell's back to the Council Property Maintenance - £50,000 Statutory Compliance and Servicing - £10,000 Energy Use - £50,000 Provision of Toilets for Public use - £10,000 Security of the Building - £40,000 Monthly inspections of existing RAAC - £20,000 6 AI Strategic Programme 500 250 Legal & Governance The investment in our AI strategic programme is essential for driving innovation, efficiency, and digital transformation within the Council. This funding will support the development and implementation of AI tools that streamline operations and enhance service delivery. By investing in cutting-edge technology, we are ensuring that our AI tools are safe and appropriate while also providing opportunities for our staff to upskill and reskill. Page 58 of 162
Page 59
7 Procurement Capacity 75 Legal & Governance This would increase the current Procurement Team from 8.94 FTE to 10.44 FTE. The increased capacity would allow for a more commercial approach to the delivery of contracts and providing better management information on the council's spend which will inform strategic decision making. 8 MIS Saving 300 Customer & Digital This saving was introduced as part of the budget in March 2023. The council’s increasing reliance on systems to drive forward efficiencies and transformation require MIS staffing teams and a significant reduction in capacity would seriously limit the organisations ability to fully embrace the rapidly changing IT environment that will support front line staff in the efficient undertaking of their jobs in the future 9 HR & Payroll System Licence 62 15 16 Customer & Digital The contract for the above system ceases from May 25. There are additional costs associated with extending the contract. 10 PK Performs Additional Licences 15 Customer & Digital The contract for the above system ceases from March 25. There is an option to extend for a further year and to maximise the benefit of the system additional user licences are required.. 11 Service Wide IT System Licensing & Support 28 25 25 Customer & Digital Provision for inflation on system licence costs. Inflation rates assumed are 2.6%, 2.3% and 2.1% 12 Blairgowrie Recreational Facility 122 Property Additional costs (mainly staffing and property) associated with operating the larger, enhanced facility. 13 Implementation of Recommendations of SLARC from 1 April 2025 180 Corporate The estimated costs of implementing the recommendations of the SLARC which represents an average increase of 15% per annum. Page 59 of 162
Page 60
14 Employer's National Insurance 2,800 Property Currently the revenue budget has been constructed on the basis that any additional costs arising from the changes to employer's national insurance costs will be fully funded (estimated approximately £5.4 million). There is a risk that this is not fully funded. Furthermore the figure identified above does not take into account ALEOs, Tayside Contracts, and other organisations that provide services on behalf of the Council. TOTAL 5,317 365 311 Page 60 of 162
Page 61
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Tackling poverty 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE No reduction TOTAL 0 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 61 of 162
Page 62
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Tackling climate change and supporting sustainable places 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE 1 Income - Extended Producer Responsibility for Packaging 4,975 Environment & Infrastructure Perth & Kinross Council's share of additional income being paid to Local Authorities from the UK Government for payments made by some organisations and businesses for the packaging they supply to or import into the UK market. This is called extended producer responsibility (EPR) for packaging and is intended to cover the net costs of collecting, managing, recycling and disposing of household packaging waste. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. TOTAL 4,975 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 62 of 162
Page 63
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Developing a resilient, stronger and greener local economy 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE No reduction TOTAL 0 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 63 of 162
Page 64
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Enabling our children and young people to achieve 25/26 26/27 27/28 25/26 26/27 27/28 their full potential £'000 £'000 £'000 FTE FTE FTE No reduction TOTAL 0 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 64 of 162
Page 65
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Protecting and caring for our most vulnerable people 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE No reduction TOTAL 0 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 65 of 162
Page 66
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Supporting and promoting physical and mental wellbeing 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE No reduction TOTAL 0 0 0 0.0 0.0 0.0 Saving/Income Saving/Income Page 66 of 162
Page 67
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Working in partnership with communities 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE 1 Refuse Collection - Garden Waste Permit Charge 65 68 Environment & Infrastructure Increase Garden Waste Permit charges by 4% in 2026/27 and 2027/28 in line with the Medium Term Financial Plan. Already approved in 2025/26 - Increased charge from £40 to £45 per bin. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: There is a risk that there may be a drop-off in the customer base as a result of this further increase. Climate Change: No significant impact identified. Saving/Income Saving/Income Page 67 of 162
Page 68
2 Non Statutory / Discretionary Charges - H&C 87 Housing & Communities Increase non-statutory/discretionary charges across Housing & Communities by 4% per annum in line with the Medium Term Financial Plan. Bereavement Services – 4% per annum.. Regulatory Services – 4% per annum Pitches & Park Events – 4% per annum (except for Pitches in 2025/26 only, where increase proposed is 11% as there has been no increase for several years) Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified but will impact more on those with fewer resources. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: The increase in bereavement charges may result in an increase in the number of public health funerals. Outcome and Performance: There is currently no benchmarking information available nationally for bereavement charges. Climate Change: No significant impact identified. Page 68 of 162
Page 69
3 Road Network Commercial Charges 26 Environment & Infrastructure Increase Road Network Commercial Charges by 4% per annum in line with the Medium Term Financial Plan. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: This will impact mainly on commercial customers. Climate Change: No significant impact identified. Page 69 of 162
Page 70
4 Parking Services 58 68 160 Housing & Communities Increase parking charges by 4% to offset the impact of inflation on operating costs and investment in car parking infrastructure. Proposed increase excludes Penalty Charge Notices, Vehicle Uplift Charges and Blue Badges which are set by statute. Actual % change will vary due to minimum 10p coinage requirement in ticket machines and actual income generated will be subject to public response to increases. Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: May present an additional cost burden to customers with limited access to other means of suitable transport for employment, healthcare and essential shopping etc combined with the current cost of living crisis. Workforce: No significant impact identified. Customer: Potential resistance from customers and business community. Equalities/Diversity: No significant impact identified. Outcome and Performance: Potential that customer base will drop off resulting in no real increase in income generated. Climate Change: Increased parking charges might encourage car owners to use more environmentally friendly modes of transport including the option of active travel with associated health benefits and positive impact on air quality. TOTAL 58 133 341 0.0 0.0 0.0 Page 70 of 162
Page 71
PERTH & KINROSS COUNCIL REVENUE BUDGET 2025/26 TO 2027/28 BUDGET REDUCTIONS - Organised to Deliver / Transformation 25/26 26/27 27/28 25/26 26/27 27/28 £'000 £'000 £'000 FTE FTE FTE 1 Income Generation 10 Customer & Digital 2027/28 Additional income from Scottish Water with revised charges relating to Water Charges Billing and Collection Order Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. Saving/Income Saving/Income Page 71 of 162
Page 72
2 Corporate Slippage Target 364 Council Wide 2025/26 Additional budgeted slippage that is generated after the uprating staff costs to reflect recent pay awards Impact Analysis and Risk Assessment Promote Fairness/Reduce Inequality/Address Socio Economic Disadvantage: No significant impact identified. Workforce: No significant impact identified. Customer: No significant impact identified. Equalities/Diversity: No significant impact identified. Outcome and Performance: No significant impact identified. Climate Change: No significant impact identified. TOTAL 364 0 10 0.0 0.0 0.0 Page 72 of 162
Page 73
2025/26 REVENUE BUDGET Fees and Charges 1. Commercial and Domestic Waste 17. Electrical Vehicle Charging 2. North Inch Golf Course 18. Public Transport 3. Football Pitches and Parks Events 19. Housing Management Services 4. Miscellaneous 20. School Meals and Breakfast Clubs 5. Bereavement Services – Burial 21. Childcare Strategy Services 6. Bereavement Services – Cremation 22. School / Community Campus / Astro Pitches Lets 7. Fleet 23. Instrumental Music Tuition – Central Groups 8. Smoking 24. Consultancy and Staff Development 9. Litter 25. Wellbank House Rent 10. Road Network Commercial Permit 26. Care and Support Services 11. Trading Standards 27. Design Works 12. Environmental Health 28. Perth and Kinross Licencing Board Fees Under the Licencing (Scotland) Act 2005 13. Dog Fouling 29. Amended Fees Under Civic Government (Scotland) Act 1982 14. Parking 30. Democratic Services 15. Planning and Building Standards 31. Human Resources 16. Street Naming and Numbering / Road Construction Consents / Vehicular Access 32. Housing Related Appendix D 4 Page 73 of 162
Page 74
PERTH AND KINROSS COUNCIL CHARGES EFFECTIVE 1ST APRIL 2025 (UNLESS OTHERWISE STATED) - VAT @ 20% Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 1: COMMERCIAL AND DOMESTIC WASTE CHARGES GENERAL WASTE COLLECTION AND DISPOSAL CHARGES (PER CONTAINER/PER UPLIFT) Bin Size 140 ltr £3.80 £0.00 £3.80 £4.10 £0.00 £4.10 240 ltr £5.25 £0.00 £5.25 £5.45 £0.00 £5.45 330 ltr £6.50 £0.00 £6.50 £6.75 £0.00 £6.75 360 ltr £6.95 £0.00 £6.95 £7.15 £0.00 £7.15 500 ltr £9.85 £0.00 £9.85 £10.10 £0.00 £10.10 660 ltr £12.15 £0.00 £12.15 £12.35 £0.00 £12.35 770 ltr £13.70 £0.00 £13.70 £13.85 £0.00 £13.85 1000 ltr £17.00 £0.00 £17.00 £17.00 £0.00 £17.00 1100 ltr £18.40 £0.00 £18.40 £18.40 £0.00 £18.40 1280 ltr £21.00 £0.00 £21.00 £21.00 £0.00 £21.00 RECYCLING SERVICES (PER CONTAINER/PER UPLIFT) Glass: 180 ltr Mixed Glass (Only available to existing customers) £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 240 ltr Mixed Glass £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 Paper and Cardboard 120 ltr (Only available to existing customers) £2.30 £0.00 £2.30 £2.30 £0.00 £2.30 140 ltr £2.30 £0.00 £2.30 £2.30 £0.00 £2.30 240 ltr £2.45 £0.00 £2.45 £2.45 £0.00 £2.45 360 ltr £2.75 £0.00 £2.75 £3.60 £0.00 £3.60 500 ltr £4.00 £0.00 £4.00 £4.00 £0.00 £4.00 660 ltr £4.30 £0.00 £4.30 £4.30 £0.00 £4.30 770 ltr £4.50 £0.00 £4.50 £4.50 £0.00 £4.50 1100 ltr £5.20 £0.00 £5.20 £5.20 £0.00 £5.20 1280 ltr £5.70 £0.00 £5.70 £5.70 £0.00 £5.70 Mixed Plastics and Cans: 140 ltr £2.30 £0.00 £2.30 £2.65 £0.00 £2.65 240 ltr £2.45 £0.00 £2.45 £2.80 £0.00 £2.80 360 ltr £2.75 £0.00 £2.75 £3.15 £0.00 £3.15 660 ltr £4.45 £0.00 £4.45 £5.15 £0.00 £5.15 770 ltr £4.75 £0.00 £4.75 £5.50 £0.00 £5.50 1100 ltr £5.65 £0.00 £5.65 £6.45 £0.00 £6.45 Page 74 of 162
Page 75
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Garden Waste: 240 ltr £4.60 £0.00 £4.60 £4.70 £0.00 £4.70 360 ltr £5.90 £0.00 £5.90 £5.95 £0.00 £5.95 Food Waste: 120 ltr (Only available to existing customers) £4.70 £0.00 £4.70 £4.70 £0.00 £4.70 140 ltr £4.90 £0.00 £4.90 £4.90 £0.00 £4.90 180 ltr (Only available to existing customers) £5.40 £0.00 £5.40 £5.40 £0.00 £5.40 Front End Loader: General Waste £90.00 £0.00 £90.00 £90.00 £0.00 £90.00 Paper and Cardboard Recycling £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 Mixed Plastic and Tins Recycling £30.00 £0.00 £30.00 £32.10 £0.00 £32.10 FEL Excess Weight Charge for General Waste (Per Kg) £0.15 £0.00 £0.15 £0.15 £0.00 £0.15 Bells: Clear Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Brown Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Green Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Mixed Glass £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Waste Transfer Note - Annual Charge £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 (For all commercial uplift customers; covers general waste and recycling waste) MISCELLANEOUS Trade Waste Sacks ( x 50) £103.00 £0.00 £103.00 £108.00 £0.00 £108.00 Trade Waste Sack Delivery Charge £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Trade Waste Labels ( x 50) £103.00 £0.00 £103.00 £108.00 £0.00 £108.00 Green Cardboard Labels ( x 50) £59.00 £0.00 £59.00 £59.00 £0.00 £59.00 MPT Sacks ( x 15) £16.00 £0.00 £16.00 £17.10 £0.00 £17.10 Wheeled Bin Liners ( x 5) £0.83 £0.17 £1.00 £0.83 £0.17 £1.00 Bulky Uplift (allows for up to 5 bulky items) £35.00 £0.00 £35.00 £35.00 £0.00 £35.00 Special Uplift Service - Quote on Request QUOTE ON REQUEST £0.00 QUOTE ON REQUEST QUOTE ON REQUEST £0.00 QUOTE ON REQUEST Contaminated Bin Uplift £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Domestic Garden Waste - Annual Permit/Per Bin (Max. 2 x 240 ltr bins per household) £40.00 £0.00 £40.00 £45.00 £0.00 £45.00 Food Waste Recycling Sacks ( x 15) £1.50 £0.30 £1.80 £1.60 £0.32 £1.92 Compostable Caddy Liners ( x 26) £1.04 £0.21 £1.25 £1.04 £0.21 £1.25 240L Clear Liners ( x 100) £21.00 £4.20 £25.20 £21.00 £4.20 £25.20 Pink Refuse Sack ( x 50) - See Note 2 £3.42 £0.68 £4.10 £4.71 £0.94 £5.65 Development Charges - New Housing Developments: Provision of Bins - x3 Bins (including delivery) £90.00 £0.00 £90.00 £94.00 £0.00 £94.00 Provision of Bins - x4 Bins (including delivery) £110.00 £0.00 £110.00 £114.00 £0.00 £114.00 Provision of Bins - Communal Bin (including delivery) £210.00 £0.00 £210.00 £218.00 £0.00 £218.00 Page 75 of 162
Page 76
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Continental Container Purchase/Delivery/Handling: 140 ltr £21.25 £4.25 £25.50 £21.25 £4.25 £25.50 240 ltr £27.21 £5.44 £32.65 £27.21 £5.44 £32.65 360 ltr £41.04 £8.21 £49.25 £44.50 £8.90 £53.40 360 ltr (lockable) £73.00 £14.60 £87.60 £73.00 £14.60 £87.60 500 ltr £415.00 £83.00 £498.00 £435.00 £87.00 £522.00 660 ltr £396.50 £79.30 £475.80 £396.50 £79.30 £475.80 770 ltr £385.00 £77.00 £462.00 £385.00 £77.00 £462.00 1100 ltr £408.50 £81.70 £490.20 £408.50 £81.70 £490.20 1280 ltr £480.00 £96.00 £576.00 £501.00 £100.20 £601.20 Slam Locks £25.92 £5.18 £31.10 £25.92 £5.18 £31.10 COMMERCIAL BIN RENTAL CHARGES (PER WEEK) General Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £1.00 £0.00 £1.00 £1.00 £0.00 £1.00 500 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 660 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 770 ltr £2.50 £0.00 £2.50 £2.50 £0.00 £2.50 1100 ltr £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 1280 ltr £3.50 £0.00 £3.50 £3.50 £0.00 £3.50 Mixed Plastic and Tins Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 660 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 770 ltr £1.30 £0.00 £1.30 £1.30 £0.00 £1.30 1100 ltr £1.35 £0.00 £1.35 £1.35 £0.00 £1.35 Garden Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 Paper and Cardboard Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 360 ltr £0.90 £0.00 £0.90 £0.90 £0.00 £0.90 500 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 660 ltr £1.25 £0.00 £1.25 £1.25 £0.00 £1.25 770 ltr £1.30 £0.00 £1.30 £1.30 £0.00 £1.30 1100 ltr £1.35 £0.00 £1.35 £1.35 £0.00 £1.35 1280 ltr £1.40 £0.00 £1.40 £1.40 £0.00 £1.40 Page 76 of 162
Page 77
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Food Waste Bin Rental 140 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 180 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 Glass Waste Bin Rental 180 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 240 ltr £0.60 £0.00 £0.60 £0.60 £0.00 £0.60 * Note 1: Prices for customers outwith Perth and Kinross local authority area may vary from above and be subject to change * Note 2: Pink Sacks - First 100 sacks per year are issued free of charge; additional sacks can be purchased as listed above * Note 3: Bin Rental Charges - General Waste Bin Rental to be implemented in 2024/25 and all other bin rental charges implemented in 2025/26 PUBLIC CONVENIENCES Charge per visit £0.50 £0.00 £0.50 £0.50 £0.00 £0.50 WASTE DISCHARGE FACILITIES Motorhome/Campervan - Charge per empty £10.00 £2.00 £12.00 £10.00 £2.00 £12.00 Timber Zone 1 - Up to 5 miles from Friarton £38.00 + £11.00/tonne Applied as appropriate £38.00 + £11.00/tonne £38.00 + £11.00/tonne Applied as appropriate £38.00 + £11.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £11.00/tonne Applied as appropriate £95.00 + £11.00/tonne £95.00 + £11.00/tonne Applied as appropriate £95.00 + £11.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £11.00/tonne Applied as appropriate £210.00 + £11.00/tonne £210.00 + £11.00/tonne Applied as appropriate £210.00 + £11.00/tonne Inert Zone 1 - Up to 5 miles from Friarton £38.00 + £24.00/tonne Applied as appropriate £38.00 + £24.00/tonne £38.00 + £24.15/tonne Applied as appropriate £38.00 + £24.15/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £24.00/tonne Applied as appropriate £95.00 + £24.00/tonne £95.00 + £24.15/tonne Applied as appropriate £95.00 + £24.15/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £24.00/tonne Applied as appropriate £210.00 + £24.00/tonne £210.00 + £24.15/tonne Applied as appropriate £210.00 + £24.15/tonne Metals Zone 1 - Up to 5 miles from Friarton £38.00 + £0.00/tonne Applied as appropriate £38.00 + £0.00/tonne £38.00 + £0.00/tonne Applied as appropriate £38.00 + £0.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £0.00/tonne Applied as appropriate £95.00 + £0.00/tonne £95.00 + £0.00/tonne Applied as appropriate £95.00 + £0.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £0.00/tonne Applied as appropriate £210.00 + £0.00/tonne £210.00 + £0.00/tonne Applied as appropriate £210.00 + £0.00/tonne COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) Page 77 of 162
Page 78
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Garden Zone 1 - Up to 5 miles from Friarton £38.00 + £39.50/tonne Applied as appropriate £38.00 + £39.50/tonne £38.00 + £39.50/tonne Applied as appropriate £38.00 + £39.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £39.50/tonne Applied as appropriate £95.00 + £39.50/tonne £95.00 + £39.50/tonne Applied as appropriate £95.00 + £39.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £39.50/tonne Applied as appropriate £210.00 + £39.50/tonne £210.00 + £39.50/tonne Applied as appropriate £210.00 + £39.50/tonne Timber Zone 1 - Up to 5 miles from Friarton £48.00 + £11.00/tonne Applied as appropriate £48.00 + £11.00/tonne £48.00 + £11.00/tonne Applied as appropriate £48.00 + £11.00/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £11.00/tonne Applied as appropriate £135.00 + £11.00/tonne £135.00 + £11.00/tonne Applied as appropriate £135.00 + £11.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £11.00/tonne Applied as appropriate £285.00 + £11.00/tonne £285.00 + £11.00/tonne Applied as appropriate £285.00 + £11.00/tonne Inert Zone 1 - Up to 5 miles from Friarton £48.00 + £24.00/tonne Applied as appropriate £48.00 + £24.00/tonne £48.00 + £24.15/tonne Applied as appropriate £48.00 + £24.15/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £24.00/tonne Applied as appropriate £135.00 + £24.00/tonne £135.00 + £24.15/tonne Applied as appropriate £135.00 + £24.15/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £24.00/tonne Applied as appropriate £285.00 + £24.00/tonne £285.00 + £24.15/tonne Applied as appropriate £285.00 + £24.15/tonne Metals Zone 1 - Up to 5 miles from Friarton £48.00 + £0/tonne Applied as appropriate £48.00 + £0/tonne £48.00 + £0/tonne Applied as appropriate £48.00 + £0/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £0/tonne Applied as appropriate £135.00 + £0/tonne £135.00 + £0/tonne Applied as appropriate £135.00 + £0/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £0/tonne Applied as appropriate £285.00 + £0/tonne £285.00 + £0/tonne Applied as appropriate £285.00 + £0/tonne Garden Zone 1 - Up to 5 miles from Friarton £48.00 + £39.50/tonne Applied as appropriate £48.00 + £39.50/tonne £48.00 + £39.50/tonne Applied as appropriate £48.00 + £39.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £39.50/tonne Applied as appropriate £135.00 + £39.50/tonne £135.00 + £39.50/tonne Applied as appropriate £135.00 + £39.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £39.50/tonne Applied as appropriate £285.00 + £39.50/tonne £285.00 + £39.50/tonne Applied as appropriate £285.00 + £39.50/tonne COMMERCIAL AND DOMESTIC SKIP HIRE CHARGES FOR RECYCLABLE AND COMPOSTABLE WASTE IN (8, 10, 12 and 16 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) COMMERCIAL AND DOMESTIC SKIP HIRE CHARGE FOR RECYCLABLE AND COMPOSTABLE WASTE IN (35 and 40 CUBE) Page 78 of 162
Page 79
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) COMMERCIAL AND DOMESTIC SKIP EXCESS HIRE CHARGE Small Skips (8 / 10 / 12 / 16 Cube) - All Locations Large Skips (35 / 40 Cube) - All Locations Account Customers (Commercial Waste Uplifts) - All Locations * Note: Commercial skip hire charges will be Outwith Scope for VAT * Note: Domestic/Household skip hire charges will be liable for Standard Rate VAT charge HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (8 and 10 CUBE - MAX CAPACITY 2.5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £166.00/tonne Applied to total charge £38.00 + £166.00/tonne £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £166.00/tonne Applied to total charge £95.00 + £166.00/tonne £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £166.00/tonne Applied to total charge £210.00 + £166.00/tonne £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne Full 7 day hire charge (listed above) will be applied for each additional 7 days or part thereof Full 7 day hire charge (listed above) will be applied for each additional 7 days or part thereof 28 Days of skip on site will be allowed within 7 day hire charge (listed above) 28 Days of skip on site will be allowed within 7 day hire charge (listed above) Page 79 of 162
Page 80
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (12 CUBE - MAX CAPACITY 4 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £166.00/tonne Applied to total charge £38.00 + £166.00/tonne £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £166.00/tonne Applied to total charge £95.00 + £166.00/tonne £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £166.00/tonne Applied to total charge £210.00 + £166.00/tonne £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne HOUSEHOLD SKIP HIRE - BLACK BAG GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne £38.00 + £136.50/tonne Applied to total charge £38.00 + £136.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne £95.00 + £136.50/tonne Applied to total charge £95.00 + £136.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne £210.00 + £136.50/tonne Applied to total charge £210.00 + £136.50/tonne HOUSEHOLD SKIP HIRE - WUDS BULKY GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne £38.00 + £270.20/tonne Applied to total charge £38.00 + £270.20/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne £95.00 + £270.20/tonne Applied to total charge £95.00 + £270.20/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne £210.00 + £270.20/tonne Applied to total charge £210.00 + £270.20/tonne HOUSEHOLD SKIP HIRE - BULKY GENERAL WASTE (16 CUBE - MAX CAPACITY 5 TONNES) Zone 1 - Less than 5 miles from Friarton £38.00 + £166.00/tonne Applied to total charge £38.00 + £166.00/tonne £38.00 + £171.00/tonne Applied to total charge £38.00 + £171.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £166.00/tonne Applied to total charge £95.00 + £166.00/tonne £95.00 + £171.00/tonne Applied to total charge £95.00 + £171.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £166.00/tonne Applied to total charge £210.00 + £166.00/tonne £210.00 + £171.00/tonne Applied to total charge £210.00 + £171.00/tonne COMMERCIAL SKIP HIRE - BLACK BAG GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £136.50/tonne £0.00 £38.00 + £136.50/tonne £38.00 + £136.50/tonne £0.00 £38.00 + £136.50/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £136.50/tonne £0.00 £95.00 + £136.50/tonne £95.00 + £136.50/tonne £0.00 £95.00 + £136.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £136.50/tonne £0.00 £210.00 + £136.50/tonne £210.00 + £136.50/tonne £0.00 £210.00 + £136.50/tonne COMMERCIAL SKIP HIRE - BULKY GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £166.00/tonne £0.00 £38.00 + £166.00/tonne £38.00 + £171.00/tonne £0.00 £38.00 + £171.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £166.00/tonne £0.00 £95.00 + £166.00/tonne £95.00 + £171.00/tonne £0.00 £95.00 + £171.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £166.00/tonne £0.00 £210.00 + £166.00/tonne £210.00 + £171.00/tonne £0.00 £210.00 + £171.00/tonne Page 80 of 162
Page 81
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) COMMERCIAL SKIP HIRE - WUDS BULKY GENERAL WASTE (UP TO 16 CUBE) Zone 1 - Less than 5 miles from Friarton £38.00 + £270.20/tonne £0.00 £38.00 + £270.20/tonne £38.00 + £270.20/tonne £0.00 £38.00 + £270.20/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £270.20/tonne £0.00 £95.00 + £270.20/tonne £95.00 + £270.20/tonne £0.00 £95.00 + £270.20/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £270.20/tonne £0.00 £210.00 + £270.20/tonne £210.00 + £270.20/tonne £0.00 £210.00 + £270.20/tonne COMMERCIAL SKIP HIRE - MIXED PLASTICS AND TINS (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £21.50/tonne £0.00 £38.00 + £21.50/tonne £38.00 + £45.00/tonne £0.00 £38.00 + £45.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £21.50/tonne £0.00 £95.00 + £21.50/tonne £95.00 + £45.00/tonne £0.00 £95.00 + £45.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £21.50/tonne £0.00 £210.00 + £21.50/tonne £210.00 + £45.00/tonne £0.00 £210.00 + £45.00/tonne COMMERCIAL SKIP HIRE - PAPER AND CARDBOARD (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £28.00/tonne £0.00 £38.00 + £28.00/tonne £38.00 + £28.00/tonne £0.00 £38.00 + £28.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £28.00/tonne £0.00 £95.00 + £28.00/tonne £95.00 + £28.00/tonne £0.00 £95.00 + £28.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £28.00/tonne £0.00 £210.00 + £28.00/tonne £210.00 + £28.00/tonne £0.00 £210.00 + £28.00/tonne COMMERCIAL FOOD WASTE COMMERCIAL SKIP HIRE (UP TO 16 CUBE) Zone 1 - Up to 5 miles from Friarton £38.00 + £21.00/tonne £0.00 £38.00 + £21.00/tonne £38.00 + £21.00/tonne £0.00 £38.00 + £21.00/tonne 2 - Between 5 and 20 miles from Friarton £95.00 + £21.00/tonne £0.00 £95.00 + £21.00/tonne £95.00 + £21.00/tonne £0.00 £95.00 + £21.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £210.00 + £21.00/tonne £0.00 £210.00 + £21.00/tonne £210.00 + £21.00/tonne £0.00 £210.00 + £21.00/tonne COMMERCIAL SKIP HIRE - BLACK BAG GENERAL WASTE (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £136.50/tonne £0.00 £48.00 + £136.50/tonne £48.00 + £136.50/tonne £0.00 £48.00 + £136.50/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £136.50/tonne £0.00 £135.00 + £136.50/tonne £135.00 + £136.50/tonne £0.00 £135.00 + £136.50/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £136.50/tonne £0.00 £285.00 + £136.50/tonne £285.00 + £136.50/tonne £0.00 £285.00 + £136.50/tonne COMMERCIAL SKIP HIRE - BULKY GENERAL WASTE (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £166.00/tonne £0.00 £48.00 + £166.00/tonne £48.00 + £171.00/tonne £0.00 £48.00 + £171.00/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £166.00/tonne £0.00 £135.00 + £166.00/tonne £135.00 + £171.00/tonne £0.00 £135.00 + £171.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £166.00/tonne £0.00 £285.00 + £166.00/tonne £285.00 + £171.00/tonne £0.00 £285.00 + £171.00/tonne Page 81 of 162
Page 82
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) COMMERCIAL SKIP HIRE - WUDS BULKY GENERAL WASTE (35 and 40 CUBE) Zone 1 - Less than 5 miles from Friarton £48.00 + £270.20/tonne £0.00 £48.00 + £270.20/tonne £48.00 + £270.20/tonne £0.00 £48.00 + £270.20/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £270.20/tonne £0.00 £135.00 + £270.20/tonne £135.00 + £270.20/tonne £0.00 £135.00 + £270.20/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £270.20/tonne £0.00 £285.00 + £270.20/tonne £285.00 + £270.20/tonne £0.00 £285.00 + £270.20/tonne COMMERCIAL SKIP HIRE - MIXED PLASTICS AND TINS (35 AND 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £21.50/tonne £0.00 £48.00 + £21.50/tonne £48.00 + £45.00/tonne £0.00 £48.00 + £45.00/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £21.50/tonne £0.00 £135.00 + £21.50/tonne £135.00 + £45.00/tonne £0.00 £135.00 + £45.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £21.50/tonne £0.00 £285.00 + £21.50/tonne £285.00 + £45.00/tonne £0.00 £285.00 + £45.00/tonne COMMERCIAL SKIP HIRE - PAPER AND CARDBOARD (35 and 40 CUBE) Zone 1 - Up to 5 miles from Friarton £48.00 + £28.00/tonne £0.00 £48.00 + £28.00/tonne £48.00 + £28.00/tonne £0.00 £48.00 + £28.00/tonne 2 - Between 5 and 20 miles from Friarton £135.00 + £28.00/tonne £0.00 £135.00 + £28.00/tonne £135.00 + £28.00/tonne £0.00 £135.00 + £28.00/tonne 3 - Over 20 miles from Friarton but within PKC boundary £285.00 + £28.00/tonne £0.00 £285.00 + £28.00/tonne £285.00 + £28.00/tonne £0.00 £285.00 + £28.00/tonne COMMERCIAL AND HOUSEHOLD SKIP EXCESS HIRE CHARGE Small Skips (8 / 10 / 12 / 16 Cube) - All Locations Large Skips (35 / 40 Cube) - All Locations Account Customers (Commercial Waste Uplifts) - All Locations BLACK BAG GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £30.38 £6.07 £36.45 £30.76 £6.14 £36.90 Category 1 - Light Van - Full Load £60.71 £12.14 £72.85 £61.50 £12.30 £73.80 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £44.71 £8.94 £53.65 £45.21 £9.04 £54.25 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £89.42 £17.88 £107.30 £90.42 £18.08 £108.50 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £48.79 £9.76 £58.55 £49.33 £9.87 £59.20 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £97.58 £19.52 £117.10 £98.67 £19.73 £118.40 BULKY GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £36.79 £7.36 £44.15 £38.96 £7.79 £46.75 Category 1 - Light Van - Full Load £73.54 £14.71 £88.25 £77.92 £15.58 £93.50 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £54.21 £10.84 £65.05 £57.42 £11.48 £68.90 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £108.42 £21.68 £130.10 £114.79 £22.96 £137.75 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £59.21 £11.84 £71.05 £62.71 £12.54 £75.25 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £118.33 £23.67 £142.00 £125.33 £25.07 £150.40 28 Days of skip on site will be allowed within 7 day hire charge (listed above) 28 Days of skip on site will be allowed within 7 day hire charge (listed above) Full 7 day hire charge (listed above) will be applied for each additional 7 days or part thereof Full 7 day hire charge (listed above) will be applied for each additional 7 days or part thereof Page 82 of 162
Page 83
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) WUDS BULKY GENERAL WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £59.21 £11.84 £71.05 £59.29 £11.86 £71.15 Category 1 - Light Van - Full Load £118.42 £23.68 £142.10 £118.54 £23.71 £142.25 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £87.58 £17.52 £105.10 £87.67 £17.53 £105.20 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £175.17 £35.03 £210.20 £175.29 £35.06 £210.35 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £95.71 £19.14 £114.85 £95.75 £19.15 £114.90 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £191.33 £38.27 £229.60 £191.50 £38.30 £229.80 GARDEN WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £9.21 £1.84 £11.05 £10.12 £2.03 £12.15 Category 1 - Light Van - Full Load £18.29 £3.66 £21.95 £20.21 £4.04 £24.25 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £11.96 £2.39 £14.35 £13.17 £2.63 £15.80 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £23.92 £4.78 £28.70 £26.29 £5.26 £31.55 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £17.67 £3.53 £21.20 £19.50 £3.90 £23.40 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £35.29 £7.06 £42.35 £38.96 £7.79 £46.75 INERT WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Part Load £9.46 £1.89 £11.35 £10.29 £2.06 £12.35 Category 1 - Light Van - Full Load £18.92 £3.78 £22.70 £20.54 £4.11 £24.65 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Part Load £12.67 £2.53 £15.20 £13.71 £2.74 £16.45 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £25.25 £5.05 £30.30 £27.33 £5.47 £32.80 Category 3 - Large Trailer (over 1/2 tonne) - Part Load £13.92 £2.78 £16.70 £15.04 £3.01 £18.05 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £27.79 £5.56 £33.35 £30.04 £6.01 £36.05 TIMBER WASTE TIPPING AT RECYCLING CENTRES Category 1 - Light Van - Full Load £4.96 £0.99 £5.95 £5.96 £1.19 £7.15 Category 2 - Panel Van or Small Trailer (up to 1/2 tonne) - Full Load £8.33 £1.67 £10.00 £10.29 £2.06 £12.35 Category 3 - Large Trailer (over 1/2 tonne) - Full Load £11.67 £2.33 £14.00 £14.54 £2.91 £17.45 FRIARTON WEIGHBRIDGE (PER TONNE) Inert Waste £24.00/tonne £4.80/tonne £28.80/tonne £24.15/tonne £4.83/tonne £28.98/tonne Garden Waste £39.50/tonne £7.90/tonne £47.40/tonne £39.50/tonne £7.90/tonne £47.40/tonne General Black Bag Waste £136.50/tonne £27.30/tonne £163.80/tonne £136.50/tonne £27.30/tonne £163.80/tonne Bulky General Waste £166.00/tonne £33.20/tonne £199.20/tonne £171.00/tonne £34.20/tonne £205.20/tonne Timber Waste £11.00/tonne £2.20/tonne £13.20/tonne £11.00/tonne £2.20/tonne £13.20/tonne WUDS Bulky General Waste £270.21/tonne £54.04/tonne £324.25/tonne £270.21/tonne £54.04/tonne £324.25/tonne NOTES 1 Commercial skip hire charges will be Outwith Scope for VAT. 2 Domestic/Household skip hire charges will be liable for Standard Rate VAT charge. 3 Bulky General Waste - examples include: furniture, sofa, chair, bed, mattress, white goods etc. 4 Contaminated Paper and Card / MPT skips will be charged at General Black Bag Waste rates. 5 WUDS (Waste Upholstered Domestic Seating) - examples include: sofa/sofa beds, armchairs, office chairs, kitchen/dining room chairs, recliners, floor and futons. Page 83 of 162
Page 84
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 2: NORTH INCH GOLF COURSE CHARGES FULL SEASON TICKET (7 DAY TICKET) - 1ST APRIL - 31ST MARCH Adult £409.00 £0.00 £409.00 £419.00 £0.00 £419.00 Senior/Concession £359.00 £0.00 £359.00 £369.00 £0.00 £369.00 Youth (18 - 21yrs) £99.00 £0.00 £99.00 £105.00 £0.00 £105.00 Intermediate (22 - 25yrs) £160.00 £0.00 £160.00 £169.00 £0.00 £169.00 Young Adult (26 -29yrs) £259.00 £0.00 £259.00 £269.00 £0.00 £269.00 Junior (17 yrs and under) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Senior (80+ yrs) £259.00 £0.00 £259.00 £269.00 £0.00 £269.00 Senior (90+ yrs) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 18 MONTHS FOR THE PRICE OF 12 Adult (1st October each year) £409.00 £0.00 £409.00 £419.00 £0.00 £419.00 Senior/Concession (1st October each year) £359.00 £0.00 £359.00 £369.00 £0.00 £369.00 Young Adult (1st October each year) £259.00 £0.00 £259.00 £269.00 £0.00 £269.00 Intermediate (1st October each year) £160.00 £0.00 £160.00 £169.00 £0.00 £169.00 Youth (1st October each year) £99.00 £0.00 £99.00 £105.00 £0.00 £105.00 Junior (1st October each year) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Senior (80+ yrs) £259.00 £0.00 £259.00 £269.00 £0.00 £269.00 Senior (90+ yrs) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Family Membership - 1 free junior season ticket with purchase of Adult/Senior ticket £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Get into Golf - Restricted times of play on full golf course - 2 year only before upgrading £145.00 £0.00 £145.00 £150.00 £0.00 £150.00 Corporate Golf Season Ticket - golf day for up to 20 players plus 50 green fee vouchers £1,000.00 £200.00 £1,200.00 £1,000.00 £200.00 £1,200.00 SUMMER 18 HOLE ROUNDS 1ST APRIL TO 31ST OCT Adult (weekday) £26.00 £0.00 £26.00 £28.00 £0.00 £28.00 Adult (weekend) £30.00 £0.00 £30.00 £32.00 £0.00 £32.00 Adult 10 round ticket £215.00 £0.00 £215.00 £225.00 £0.00 £225.00 One Week Multi Play Ticket £64.00 £0.00 £64.00 £69.00 £0.00 £69.00 One Month Multi Play Ticket £120.00 £0.00 £120.00 £125.00 £0.00 £125.00 Senior/Concession (weekday) £25.00 £0.00 £25.00 £26.00 £0.00 £26.00 Senior/Concession (weekend) £29.00 £0.00 £29.00 £30.00 £0.00 £30.00 Senior/Concession 10 round ticket £199.00 £0.00 £199.00 £209.00 £0.00 £209.00 Members Guest (any day) £17.00 £0.00 £17.00 £18.00 £0.00 £18.00 Twilight (weekday after 5.30pm) £23.00 £0.00 £23.00 £25.00 £0.00 £25.00 Twilight (weekend after 3pm) £25.00 £0.00 £25.00 £27.00 £0.00 £27.00 Junior (17 yrs and under weekday) £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Junior (17 yrs and under weekend) £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Short Course Adult/Senior/Concession Round £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Short Course Junior Round £3.00 £0.00 £3.00 £3.00 £0.00 £3.00 Family Ticket - 1 free junior greenfee with purchase of Adult / Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Page 84 of 162
Page 85
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) SUMMER 9 HOLE ROUNDS 1ST APRIL TO 31ST OCT (1HR 45 MIN MAXIMUM PLAY) Adult weekday £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Adult weekend £18.00 £0.00 £18.00 £18.00 £0.00 £18.00 Senior/Concession weekday £14.00 £0.00 £14.00 £14.00 £0.00 £14.00 Senior/Concession weekend £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Family Ticket - 1 free junior greenfee with purchase of Adult/Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 SUMMER 6 HOLE ROUNDS 1ST APRIL TO 31ST OCT (1HR 10MINS MAXIMUM PLAY) Adult weekday £9.00 £0.00 £9.00 £10.00 £0.00 £10.00 Adult weekend £11.00 £0.00 £11.00 £12.00 £0.00 £12.00 Senior/Concession weekday £8.00 £0.00 £8.00 £9.00 £0.00 £9.00 Senior/Concession weekend £9.00 £0.00 £9.00 £10.00 £0.00 £10.00 Family Ticket - 1 free junior greenfee with purchase of Adult/Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 WINTER ROUNDS 1ST NOV TO 31ST MARCH Adult (any day) £18.00 £0.00 £18.00 £19.00 £0.00 £19.00 Senior/Concession (any day) £18.00 £0.00 £18.00 £19.00 £0.00 £19.00 Members Guest (any day) £9.50 £0.00 £9.50 £10.00 £0.00 £10.00 Junior (17 yrs and under any day) £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Winter Greens (all categories) £9.50 £0.00 £9.50 £10.00 £0.00 £10.00 Family Ticket - 1 free junior greenfee with purchase of Adult/Senior greenfee £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 GROUP DISCOUNT (SUMMER ONLY) All categories (weekday -min 8 required) £24.00 £0.00 £24.00 £26.00 £0.00 £26.00 All categories (weekend -min 8 required) £26.00 £0.00 £26.00 £28.00 £0.00 £28.00 Online Adult Off Peak weekday 4 ball deal (11am-2pm) £86.00 £0.00 £86.00 £92.00 £0.00 £92.00 Online Adult Off Peak weekday 2 ball deal (11am-2pm) £48.00 £0.00 £48.00 £52.00 £0.00 £52.00 Online Adult Off Peak weekend 4 ball deal (11am-2pm) £98.00 £0.00 £98.00 £104.00 £0.00 £104.00 Online Adult Off Peak weekend 2 ball deal (11am-2pm) £54.00 £0.00 £54.00 £57.00 £0.00 £57.00 MISCELLANEOUS - Trolley HireTrolley Hire £4.17 £0.83 £5.00 £4.17 £0.83 £5.00 - Buggy HireBuggy Hire £15.42 £3.08 £18.50 £16.67 £3.33 £20.00 - PuttingPutting £1.50 £0.00 £1.50 £1.60 £0.00 £1.60 - FootballFootball Hire £0.83 £0.17 £1.00 £0.83 £0.17 £1.00 FOOTGOLF / SOFTBALL GOLF / PARK GOLF ROUNDS 1ST APRIL TO 31ST MAR Footgolf Adult 9 holes £7.00 £0.00 £7.00 £7.00 £0.00 £7.00 Footgolf Adult 18 holes £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Footgolf Senior/Concession 9 holes £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Footgolf Senior/Concession 18 holes £9.00 £0.00 £9.00 £9.00 £0.00 £9.00 Footgolf Junior 9 holes £4.00 £0.00 £4.00 £4.00 £0.00 £4.00 Footgolf Junior 18 holes £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Footgolf Family 9 holes (2x Adults and 2x Juniors) £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Footgolf Family 18 holes (2x Adults and 2x Juniors) £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Page 85 of 162
Page 86
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) FOOTGOLF / SOFTBALL GOLF / PARK GOLF GROUPS AND PROMOTIONS 1ST APRIL TO 31ST MAR Footgolf Adult 4 ball deal 9 holes £22.00 £0.00 £22.00 £22.00 £0.00 £22.00 Footgolf Adult 4 ball deal 18 holes £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 Footgolf Adult Group 18 holes (min 8 required) £7.00 £0.00 £7.00 £7.00 £0.00 £7.00 Footgolf Senior/Concession Group 18 holes (min 8 required) £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Footgolf Junior Group 18 holes (min 8 required) £4.00 £0.00 £4.00 £4.00 £0.00 £4.00 Note 1: some flexibility may be applied in daily green fee rates depending on demand and capacity. Note 2: Catering for groups or parties - indoor facilities (free of charge) on request dependent on availability, catering will be outsourced to a third party supplier to be paid directly by the group/customer. 3: FOOTBALL PITCHES AND PARKS EVENTS CHARGES PERTH FOOTBALL / RUGBY PITCHES Adult (Season 11 a-side incl changing facilities where available and training) £0.00 £0.00 £0.00 £619.00 £0.00 £619.00 Adult (Per Game 11 a-side) £0.00 £0.00 £0.00 £51.00 £0.00 £51.00 Adult (Season 7 a-side) £0.00 £0.00 £0.00 £360.00 £0.00 £360.00 Adult (Per Game 7 a-side) £0.00 £0.00 £0.00 £30.00 £0.00 £30.00 Junior Under 18 Years (Season 11 a-side incl changing facilities where available and training) £0.00 £0.00 £0.00 £258.00 £0.00 £258.00 Junior Under 18 Years (Per Game 11 a-side) £0.00 £0.00 £0.00 £20.00 £0.00 £20.00 Junior Under 18 Years (Season 7 a-side) £0.00 £0.00 £0.00 £155.00 £0.00 £155.00 Junior Under 18 Years (Per Game 7 a-side) £0.00 £0.00 £0.00 £12.00 £0.00 £12.00 OUTWITH PERTH FOOTBALL / RUGBY PITCHES Adult (Season 11 a-side incl changing facilities where available and training) £0.00 £0.00 £0.00 £472.00 £0.00 £472.00 Adult (Per Game 11 a-side) £0.00 £0.00 £0.00 £40.00 £0.00 £40.00 Junior Under 18 Years (Season 11 a-side incl changing facilities where available and training) £0.00 £0.00 £0.00 £234.00 £0.00 £234.00 Junior Under 18 Years (Per Game 11 a-side) £0.00 £0.00 £0.00 £19.00 £0.00 £19.00 Junior Under 18 Years (Season 7 a-side) £0.00 £0.00 £0.00 £117.00 £0.00 £117.00 Junior Under 18 Years (Per Game 7 a-side) £0.00 £0.00 £0.00 £10.00 £0.00 £10.00 PARKS EVENTS Commercial Bookings Per Day (North Inch, South Inch and Lesser South Inch) £382.00 £0.00 £382.00 £397.00 £0.00 £397.00 Commercial Bookings Per Day (Other parks and opens spaces across Perth and Kinross) £156.00 £0.00 £156.00 £162.00 £0.00 £162.00 Commercial Bookings Refundable Deposit (subject to recovery of any costs incurred) £568.00 £0.00 £568.00 £591.00 £0.00 £591.00 Non Commercial Bookings (up to 100 expected attendees) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Non Commercial Bookings (101 to 500 expected attendees) £63.00 £0.00 £63.00 £66.00 £0.00 £66.00 Non Commercial Bookings (501 to 1000 expected attendees) £95.00 £0.00 £95.00 £99.00 £0.00 £99.00 Non Commercial Bookings (1000+ expected attendees) £126.00 £0.00 £126.00 £131.00 £0.00 £131.00 Balloon Flights £26.00 £0.00 £26.00 £27.00 £0.00 £27.00 Page 86 of 162
Page 87
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Small Enterprise Commercial Bookings £65.00 £0.00 £65.00 £68.00 £0.00 £68.00 Water Supply Test and Flush (Prior to event) - see Note 4 £210.00 £0.00 £210.00 £218.00 £0.00 £218.00 Refundable Deposit For Large Events (Reinstatement Works) £5,000.00 £0.00 £5,000.00 £5,000.00 £0.00 £5,000.00 Facilities Cleaning Recharge Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Full Cost Recovery Mobile Food Operators - fee per month £156.00 £0.00 £156.00 £162.00 £0.00 £162.00 Non-commercial bookings = £25 Commercial bookings = 25% of booking fee Note 4: Water Supply Test and Flush only available where there is a water supply on site. 4: MISCELLANEOUS CHARGES Caravan Rallies - Outwith Caravan Parks Per Van Per Night £9.17 £1.83 £11.00 £10.00 £2.00 £12.00 Liberation of Pigeons - Per vehicle £25.83 £5.17 £31.00 £26.67 £5.33 £32.00 Compound / Off-Site Parking - Fee Per Vehicle, Per Day £0.00 £0.00 £0.00 £10.00 £2.00 £12.00 Purchase of Memorial Bench (with plaque) - New Glen Almond Bench £818.33 £163.67 £982.00 £862.50 £172.50 £1,035.00 Purchase of Memorial Bench (with plaque) - New Glen Clova Bench £1,020.00 £204.00 £1,224.00 £1,070.83 £214.17 £1,285.00 Purchase of Memorial Bench (with plaque) - Greenspace Bench £627.50 £125.50 £753.00 £637.50 £127.50 £765.00 Purchase of Memorial Bench (with plaque) - Phoenix Recycled Plastic Bench £746.67 £149.33 £896.00 £785.83 £157.17 £943.00 Purchase of Plaque - For Existing Bench (includes plaque, fitting and £175.00 £35.00 £210.00 £181.67 £36.33 £218.00 contribution to cost of bench) Purchase of Memorial Tree (including planting - see note 3) Cost Recovery £0.00 Cost Recovery Cost Recovery £0.00 Cost Recovery Note 1: Purchase of a memorial bench covers the life of the bench only. Note 2: Memorial bench is supplied with brass plaque as standard - stainless steel plaque will incur additional charge. Note 3: Memorial Tree - charges will be recharge of costs - quotations supplied depending on tree variety etc. Note 1: Football / Rugby Pitches - 20% discount will be given for Season bookings if paid in one payment by specified cut-off date. Note 2: Event Parking - 25% of all parking charges levied by event organisers will be passed to the Council where vehicles have been parked on public greenspace. Note 3: Event Bookings - late bookings will incur a surcharge: Note 5: Commercial/Non-Commercial Bookings - Park/open space hire charges are VAT exempt where the hire does not unfairly restrict space available for public recreation, and unless the hire is solely for use as off-street parking. Hires requiring public access is temporarily removed or if hire is solely for use as off-street parking standard rate VAT will be added to the hire charge. Page 87 of 162
Page 88
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 5: BEREAVEMENT SERVICES - BURIAL CHARGES SALE OF LAIRS Full Lair - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Full Lair - Adult (21yrs and over) * £1,000.00 £0.00 £1,000.00 £1,040.00 £0.00 £1,040.00 Half Lair (where available) - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Half Lair (where available) - Adult (21yrs and over) * £500.00 £0.00 £500.00 £520.00 £0.00 £520.00 Quarter Lair (where available) - For Baby or NVF only - Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Transfer of Lair Ownership £42.00 £0.00 £42.00 £44.00 £0.00 £44.00 INTERMENT FEES Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Adult (21yrs and over) - Note 1 £1,043.00 £0.00 £1,043.00 £1,085.00 £0.00 £1,085.00 Cremated Remains (Casket Burial) - Note 1 £241.00 £0.00 £241.00 £251.00 £0.00 £251.00 Scattered Ashes (under turf) - Note 1 £78.00 £0.00 £78.00 £81.00 £0.00 £81.00 Muslim Burial (Where additional requirements apply) Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Exhumation - Note 2 Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Excavation of Foundation for Erecting Headstone (New/On Request) - Note 3 £170.83 £34.17 £205.00 £177.50 £35.50 £213.00 Removal of Old Foundation (Prior to excavation of new foundation/headstone) £20.83 £4.17 £25.00 £21.67 £4.33 £26.00 Marking Grave for Placement of Small Memorial/ Grave Location Request - Note 4 £80.83 £16.17 £97.00 £84.17 £16.83 £101.00 Memorial Mason Registration - Annual Charge £193.00 £0.00 £193.00 £201.00 £0.00 £201.00 Memorial Mason Registration - Charge Per Visit £40.00 £0.00 £40.00 £42.00 £0.00 £42.00 Memorial Levy £79.00 £0.00 £79.00 £82.00 £0.00 £82.00 Purchase of Memorial Bench (includes installation - see note 5) - Glen Isla Bench £889.17 £177.83 £1,067.00 £925.00 £185.00 £1,110.00 Purchase of Memorial Tree (including planting - see note 6) Cost Recovery £0.00 Cost Recovery Cost Recovery £0.00 Cost Recovery Search Fee - Per half hour charge £29.00 £0.00 £29.00 £30.00 £0.00 £30.00 Note 1: No charge for young person under 21yrs and for PKC resident under 26yrs who are entitled to after care services. Note 2: Exhumation is VAT Exempt if for burial at another site, otherwise it is Standard Rate VAT. Note 3: Excavation of Foundation for Headstone is Standard Rate VAT, unless required to carry out interment or burial but where that is required PKC do not charge separately as that service is included within the overall Interment Fee. Note 4: Marking Grave for Memorials or location requests is Standard Rate VAT. Grave marking required for interment/burials is Exempt for VAT - PKC include this service within the overall Interment Fee. Note 5: Purchase of a memorial bench and plaque covers the life of the bench only. Specific bench type cannot be guaranteed, dependent on availability of supply. Note 6: Memorial Tree - Charges will be recharge of costs - quotations supplied depending on tree variety etc. Page 88 of 162
Page 89
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 6: BEREAVEMENT SERVICES - CREMATION CHARGES CREMATION Adult (21yrs and over) * Young Person (under 21yrs) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £870.00 £0.00 £870.00 £905.00 £0.00 £905.00 Direct Cremation (08:45am or 9.00am / No Service) * £553.00 £0.00 £553.00 £575.00 £0.00 £575.00 Abatement Levy (excluding young person under 21yrs) * £103.00 £0.00 £103.00 £103.00 £0.00 £103.00 Scattering of Ashes (Service at Perth) * £28.00 £0.00 £28.00 £29.00 £0.00 £29.00 Scattering of Ashes (Service at External Crematorium) * £68.00 £0.00 £68.00 £71.00 £0.00 £71.00 Scattering of Ashes (Under turf) * £78.00 £0.00 £78.00 £81.00 £0.00 £81.00 Extended Service £317.00 £0.00 £317.00 £330.00 £0.00 £330.00 * No charge for young person under 21yrs and for PKC resident under 26yrs who are entitled to after care services. OBITUS MEDIA SERVICES AND PRODUCTS Tributes Single Photo - Free of Charge £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Basic Slideshow - Photo slideshow of up to 25 photos £45.83 £9.17 £55.00 £47.50 £9.50 £57.00 Music Tribute - Tribute of up to 25 photos timed to chosen music £66.67 £13.33 £80.00 £69.17 £13.83 £83.00 Themed Tribute - Up to 25 photos professionally edited and timed from a range of £82.50 £16.50 £99.00 £85.83 £17.17 £103.00 curated themes and music Bespoke Tribute - Professionally crafted bespoke tribute Tributes Extra's Extra Single Photo - Surcharge for any additional holding images beyond the single photo £11.67 £2.33 £14.00 £12.50 £2.50 £15.00 Tribute Download £11.67 £2.33 £14.00 £12.50 £2.50 £15.00 Extra Tribute Photo's - For each extra 25 photo's on a visual tribute £20.83 £4.17 £25.00 £21.67 £4.33 £26.00 Extra Work Charge - Fee applied to any standard products for additional work £19.17 £3.83 £23.00 £20.00 £4.00 £24.00 (eg adding video to a tribute) Family Supplied Tribute - Family supplied video/photo tribute used as received with £25.83 £5.17 £31.00 £26.67 £5.33 £32.00 basic quality checks Late Fees - Applied where amendments requested after submission deadlines £20.00 £4.00 £24.00 Streaming Live and On Demand - Professionally live streamed service link available to view online for 28 days: Live Stream £38.00 £0.00 £38.00 £40.00 £0.00 £40.00 On Demand - online for 28 days £18.33 £3.67 £22.00 £19.17 £3.83 £23.00 See Note 2 Pending - in development Pending - in development Page 89 of 162
Page 90
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Keepsakes DVD or USB - DVD or USB copy of service, tribute or both in personalised grey linen case £51.67 £10.33 £62.00 £54.17 £10.83 £65.00 Video Book - Portable video of service, tribute or both set in A5 electronic screen £82.50 £16.50 £99.00 £85.83 £17.17 £103.00 encased in linen-wrapped 'book' Memory Box - Up to 25 photos professionally printed and delivered in linen-wrapped box £115.83 £23.17 £139.00 £120.83 £24.17 £145.00 Digital download and link to recorded service £47.50 £9.50 £57.00 Keepsakes Extra's Blu-Ray or Audio CD - Blu-Ray or audio CD copy of live stream/tribute or both wrapped in personalised linen box Second Copies - Any additional copies of DVD or USB keepsakes £25.00 £5.00 £30.00 £25.83 £5.17 £31.00 Bundles Obitus Bundle - Single photo + Music Tribute + Livestream + 1 keepsake item: Bundle (discounted) - Single photo + music tribute + 1 keepsake item Bundle (discounted) - Livestream Discounted charges only applicable when purchased as part of the full bundle - see Note 2 Services for Young People (Under 18) Live and On Demand + Single Photo + Basic Slideshow up to 25 photos - Free of Charge £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 NOTES 1 Obitus media services and product offers may be subject to change. 2 Livestream is exempt from VAT - grouped/bundled/discounted charges are listed inidividually to reflect the 'multiple supply' elements for VAT invoice purposes only, these charges are only applicable when the full bundle offer is purchased. MEMORIAL OPTIONS Book of Remembrance (2 line entry) £57.50 £11.50 £69.00 £60.00 £12.00 £72.00 Book of Remembrance (5 line entry) £91.67 £18.33 £110.00 £95.83 £19.17 £115.00 Book of Remembrance (8 line entry) £128.33 £25.67 £154.00 £133.33 £26.67 £160.00 Miniature Books of Remembrance (2 line entry) £102.50 £20.50 £123.00 £106.67 £21.33 £128.00 Miniature Books of Remembrance (5 line entry) £135.83 £27.17 £163.00 £141.67 £28.33 £170.00 Miniature Books of Remembrance (8 line entry) £176.67 £35.33 £212.00 £183.33 £36.67 £220.00 Memorial Cards (2 line entry) £71.67 £14.33 £86.00 £74.17 £14.83 £89.00 Memorial Cards (5 line entry) £115.83 £23.17 £139.00 £120.83 £24.17 £145.00 Memorial Cards (8 line entry) £145.00 £29.00 £174.00 £150.83 £30.17 £181.00 Memorial Cards (Photograph) £71.67 £14.33 £86.00 £74.17 £14.83 £89.00 Memorial Cards (Family Crest) £71.67 £14.33 £86.00 £74.17 £14.83 £89.00 Memorial Cards (Floral Motif) £71.67 £14.33 £86.00 £74.17 £14.83 £89.00 Memorial Cards (Coat of Arms) £71.67 £14.33 £86.00 £74.17 £14.83 £89.00 Caskets £69.17 £13.83 £83.00 £71.67 £14.33 £86.00 Pending - in development Pending - in development Available on request Available on request Pending - in development Pending - in development Page 90 of 162
Page 91
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) LEASE OF MEMORIALS Granite Tower Plaque - 10 year lease £152.00 £0.00 £152.00 £158.00 £0.00 £158.00 Granite Tower Plaque - 20 year lease £235.00 £0.00 £235.00 £245.00 £0.00 £245.00 Grey Granite Kerb - 10 year lease £325.00 £0.00 £325.00 £338.00 £0.00 £338.00 Grey Granite Kerb - 20 year lease £468.00 £0.00 £468.00 £487.00 £0.00 £487.00 Red Granite Flower Kerb - 10 year lease £325.00 £0.00 £325.00 £338.00 £0.00 £338.00 Red Granite Flower Kerb - 20 year lease £468.00 £0.00 £468.00 £487.00 £0.00 £487.00 Black Granite Flower Kerb - 10 year lease £325.00 £0.00 £325.00 £338.00 £0.00 £338.00 Black Granite Flower Kerb - 20 year lease £468.00 £0.00 £468.00 £487.00 £0.00 £487.00 Granite Mother of Pearl - 10 year lease £501.00 £0.00 £501.00 £521.00 £0.00 £521.00 Granite Mother of Pearl - 20 year lease £756.00 £0.00 £756.00 £786.00 £0.00 £786.00 Upright Granite Memorial - 10 year lease £327.00 £0.00 £327.00 £343.00 £0.00 £343.00 Upright Granite Memorial - 20 year lease £474.00 £0.00 £474.00 £500.00 £0.00 £500.00 Octagonal Wall Plaque - 10 year lease £181.00 £0.00 £181.00 £188.00 £0.00 £188.00 Octagonal Wall Plaque - 20 year lease £307.00 £0.00 £307.00 £320.00 £0.00 £320.00 Granite Columbarium Tower - Single - 10 year lease £303.00 £0.00 £303.00 £315.00 £0.00 £315.00 Granite Columbarium Tower - Double - 10 year lease £600.00 £0.00 £600.00 £624.00 £0.00 £624.00 Granite Columbarium Tower - Single - 20 year lease £434.00 £0.00 £434.00 £452.00 £0.00 £452.00 Granite Columbarium Tower - Double - 20 year lease £861.00 £0.00 £861.00 £896.00 £0.00 £896.00 Children's Granite Bench Plaque - 20 year lease £290.00 £0.00 £290.00 £302.00 £0.00 £302.00 Red Granite Boulder - 10 year lease £254.00 £0.00 £254.00 £265.00 £0.00 £265.00 Red Granite Boulder - 20 year lease £406.00 £0.00 £406.00 £423.00 £0.00 £423.00 SALE OF MEMORIALS (Sold in perpetuity - children's memorials only) Granite Children's Mushroom Including Inscription* £197.50 £39.50 £237.00 £205.00 £41.00 £246.00 Children's Butterfly Plaque Including Inscription* £202.50 £40.50 £243.00 £210.83 £42.17 £253.00 Children's Tree of Life Memorial Plaque Including Inscription* £253.33 £50.67 £304.00 £263.33 £52.67 £316.00 Inscription Per Letter £2.25 £0.45 £2.70 £2.35 £0.47 £2.82 Renewal of all leases for further period 75% of Lease Charge 75% of Lease Charge Purchase of Memorial Bench (includes installation) - Glen Isla Bench £889.17 £177.83 £1,067.00 £925.00 £185.00 £1,110.00 Bench Memorial Plaque (includes installation) - Up to 50 Letters £125.00 £25.00 £150.00 £130.00 £26.00 £156.00 Bench Memorial Plaque Additional Letters - For each 3 added letters £0.83 £0.17 £1.00 £0.83 £0.17 £1.00 Purchase of Memorial Tree (including planting - see note 3) Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Cost Recovery Note 1: Lease of memorials is VAT Exempt, sale of memorials is Standard Rate VAT. Note 2: Purchase of a memorial bench and plaque covers the life of the bench only. Specific bench type cannot be guaranteed, dependent on availability of supply. Note 3: Memorial Tree - Charges will be recharge of costs - quotations supplied depending on tree variety etc. Page 91 of 162
Page 92
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 7: FLEET CHARGES MOT Class 4 - Car (Up to 8 passenger seats) £54.85 £0.00 £54.85 £54.85 £0.00 £54.85 Class 5 (13-16 passenger seats) £59.55 £0.00 £59.55 £59.55 £0.00 £59.55 Class 5 (More than 16 passenger seats) £80.65 £0.00 £80.65 £80.65 £0.00 £80.65 Class 7 (Up to 3.5 tonnes) £58.60 £0.00 £58.60 £58.60 £0.00 £58.60 Training CPC / Various £59.17 £11.83 £71.00 £59.17 £11.83 £71.00 Midas - Standard £83.33 £16.67 £100.00 £83.33 £16.67 £100.00 Midas - Accessible £163.33 £32.67 £196.00 £163.33 £32.67 £196.00 8: SMOKING CHARGES Fixed Penalty Notice - issued to a person having the management or control of £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 no-smoking premises, you permitted another person to smoke within those premises (Part 1, Section 1)* If paid within 14 days from the day after this Notice was issued (Section 1 and 3)* £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Fixed Penalty Notice - issued if you were smoking within no-smoking premises £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 (Part 1, Section 2)* If paid within 14 days from the day after this Notice was issued (Section 2)* £30.00 £0.00 £30.00 £30.00 £0.00 £30.00 Fixed Penalty Notice - issued to a person having the management or control of no-smoking £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 premises, you failed to conspicuously display appropriate warning notices in, on or near to those premises (Part 1 Section 3)* N.B. Failure to discharge payment within 28 days from the date after the Notice was served will result in Perth and Kinross Council reporting the matter to the Procurator Fiscal or instigating proceedings to recover the amount of the Notice through the use of Sheriff Officers. * Smoking, Health and Social Care (Scotland) Act 2005 Page 92 of 162
Page 93
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 9: LITTER CHARGES Fixed Penalty Notice - issued* £80.00 £0.00 £80.00 £80.00 £0.00 £80.00 Fly-Tipping £500.00 £0.00 £500.00 £500.00 £0.00 £500.00 If a fixed penalty is unpaid after the expiry of the period for paying Perth and Kinross Council will report the matter to the Procurator Fiscal. *Environmental Protection Act 1990 10: ROAD NETWORK COMMERCIAL PERMIT CHARGES Skip Permit (S85) - per week £33.00 £0.00 £33.00 £35.00 £0.00 £35.00 Scaffolding Permit (S58) £55.00 £0.00 £55.00 £58.00 £0.00 £58.00 Road Opening Permit (S56) £160.00 £0.00 £160.00 £167.00 £0.00 £167.00 New Roads and Street Works Act (S109) - per utility, per street, per application £1,500.00 £0.00 £1,500.00 £1,500.00 £0.00 £1,500.00 Road Closure - Posting of Notices (Temporary TRO) First Notice £875.00 £0.00 £875.00 £910.00 £0.00 £910.00 Emergency Road Closures £500.00 £0.00 £500.00 £520.00 £0.00 £520.00 Extension £400.00 £0.00 £400.00 £400.00 £0.00 £400.00 Temporary Traffic Signals Switch Off Permanent TL's to allow for Temp TL's £135.00 £0.00 £135.00 £141.00 £0.00 £141.00 Charge per officer hour £170.00 £0.00 £170.00 £177.00 £0.00 £177.00 Rechargeable Works Installation of 'H' Markings (householder/customer request) £450.00 £90.00 £540.00 £468.33 £93.67 £562.00 Accident Damage Works - Minimum Charge (see note 1) £120.00 £0.00 £120.00 £125.00 £0.00 £125.00 NOTES 1 Installation charge for H Markings also covers future maintenance costs. 2 Accident damage minimum charge is an administration charge which will be applied only where the actual works costs are lower than the minimum charge amount. 3 Farmers Markets will be exempt from Road Closure charges in Perth and Kinross Council area. Page 93 of 162
Page 94
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 11: TRADING STANDARDS CHARGES WEIGHING AND MEASURING EQUIPMENT Charge per officer hour £157.00 £0.00 £157.00 £163.00 £0.00 £163.00 PETROLEUM Storage capacity Not exceeding 2,500 litres £48.00 £0.00 £48.00 £48.00 £0.00 £48.00 2,500 to 50,000 litres £65.00 £0.00 £65.00 £65.00 £0.00 £65.00 Exceeding 50,000 litres £137.00 £0.00 £137.00 £137.00 £0.00 £137.00 EXPLOSIVES (2014 REGS) Explosives store licence - min separation distance > 0 metres (1 year's duration) £202.00 £0.00 £202.00 £202.00 £0.00 £202.00 Explosives store licence - min separation distance > 0 metres (2 year's duration) £266.00 £0.00 £266.00 £266.00 £0.00 £266.00 Explosives store licence - min separation distance > 0 metres (3 year's duration) £333.00 £0.00 £333.00 £333.00 £0.00 £333.00 Explosives store licence - min separation distance > 0 metres (4 year's duration) £409.00 £0.00 £409.00 £409.00 £0.00 £409.00 Explosives store licence - min separation distance > 0 metres (5 year's duration) £463.00 £0.00 £463.00 £463.00 £0.00 £463.00 Renewal of store licence - min separation distance > 0 metres (1 year's duration) £94.00 £0.00 £94.00 £94.00 £0.00 £94.00 Renewal of store licence - min separation distance > 0 metres (2 year's duration) £161.00 £0.00 £161.00 £161.00 £0.00 £161.00 Renewal of store licence - min separation distance > 0 metres (3 year's duration) £226.00 £0.00 £226.00 £226.00 £0.00 £226.00 Renewal of store licence - min separation distance > 0 metres (4 year's duration) £291.00 £0.00 £291.00 £291.00 £0.00 £291.00 Renewal of store licence - min separation distance > 0 metres (5 year's duration) £357.00 £0.00 £357.00 £357.00 £0.00 £357.00 Explosives store licence - no min separation distance or 0 metres (1 year's duration) £119.00 £0.00 £119.00 £119.00 £0.00 £119.00 Explosives store licence - no min separation distance or 0 metres (2 year's duration) £154.00 £0.00 £154.00 £154.00 £0.00 £154.00 Explosives store licence - no min separation distance or 0 metres (3 year's duration) £190.00 £0.00 £190.00 £190.00 £0.00 £190.00 Explosives store licence - no min separation distance or 0 metres (4 year's duration) £226.00 £0.00 £226.00 £226.00 £0.00 £226.00 Explosives store licence - no min separation distance or 0 metres (5 year's duration) £260.00 £0.00 £260.00 £260.00 £0.00 £260.00 Renewal of store licence - no min separation distance or 0 metres (1 year's duration) £59.00 £0.00 £59.00 £59.00 £0.00 £59.00 Renewal of store licence - no min separation distance or 0 metres (2 year's duration) £94.00 £0.00 £94.00 £94.00 £0.00 £94.00 Renewal of store licence - no min separation distance or 0 metres (3 year's duration) £132.00 £0.00 £132.00 £132.00 £0.00 £132.00 Renewal of store licence - no min separation distance or 0 metres (4 year's duration) £166.00 £0.00 £166.00 £166.00 £0.00 £166.00 Renewal of store licence - no min separation distance or 0 metres (5 year's duration) £202.00 £0.00 £202.00 £202.00 £0.00 £202.00 Varying, Transferring or Replacing licence £40.00 £0.00 £40.00 £40.00 £0.00 £40.00 Dangerous wild animals Vets fee + £68.00 admin £0.00 Vets fee + £68.00 admin Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Zoo licence Vets fee + £68.00 admin £0.00 Vets fee + £68.00 admin Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Registration under performing animals regulation (one off payment) £68.00 £0.00 £68.00 £75.00 £0.00 £75.00 Animal boarding licence £220.00 £0.00 £220.00 £242.00 £0.00 £242.00 Animal welfare licence (1-3 years based on risk assessment) £220.00 £0.00 £220.00 £242.00 £0.00 £242.00 50% discount will be given for registered charities Riding establishments licence Vets fee + £68.00 admin £0.00 Vets fee + £68.00 admin Vets fee + £75.00 admin £0.00 Vets fee + £75.00 admin Dog Control - Forced Entry Fee (to non-PKC bodies) £50.00 £0.00 £50.00 £52.00 £0.00 £52.00 Better Business Partnership £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 Page 94 of 162
Page 95
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 12: ENVIRONMENTAL HEALTH CHARGES £75.00 + £25.00/hour £0.00 £75.00 + £25.00/hour £78.00 + £26.00/hour £0.00 £78.00 + £26.00/hour Non-regulated Water Sampling Risk Assessment £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Routine Request (Visit and Analysis)* £118.00 £23.60 £141.60 £118.00 £23.60 £141.60 B2 Basic Bacto Request* £118.00 £23.60 £141.60 £118.00 £23.60 £141.60 Single Parameters (available upon request e.g. Aluminium, Copper, Iron etc) £70.00 + Analysis Cost 20% £70.00 + Analysis Cost £70.00 + Analysis Cost 20% £70.00 + Analysis Cost Resample Charges See Notes 4 and 5 Below See Notes 4 and 5 Below * For Non-Statutory Sampling Legislation limits maximum to £118 total charge (excl VAT) per sample visit/analysis * For Single Parameters Legislation limits the Visit Fee to maximum £70 (excl VAT) STATUTORY WATER SAMPLING (NO VAT FOR STATUTORY SAMPLES) Check Monitoring (Visit and Analysis) £180.00 £0.00 £180.00 £187.00 £0.00 £187.00 Check and Audit Monitoring - reduced parameters (Visit and Analysis) £160.00 £0.00 £160.00 £160.00 £0.00 £160.00 Check and Audit Monitoring (Visit and Analysis) £457.00 £0.00 £457.00 £475.00 £0.00 £475.00 Single Parameters (available upon request e.g. Aluminium, Copper, Iron etc) Analysis Costs Analysis Costs Analysis Costs Analysis Costs Resample Charges See Note 4 Below See Note 4 Below Certificate of Compliance - Street Traders £113.00 £0.00 £113.00 £118.00 £0.00 £118.00 Cinema Licence - Per screen £69.00 £0.00 £69.00 £72.00 £0.00 £72.00 Export Health Certificate:- Product Not of Animal Origin - Food Safety Premises Endorsement for Export Certificate £32.00 £0.00 £32.00 £34.00 £0.00 £34.00 Product Not of Animal Origin - Export Health Certificate £32.00 £0.00 £32.00 £34.00 £0.00 £34.00 Product Not of Animal Origin - Attestation £32.00 £0.00 £32.00 £34.00 £0.00 £34.00 Product of Animal Origin - Attestation £32.00 £0.00 £32.00 £34.00 £0.00 £34.00 Correction / Re-Issue of a Certificate £32.00 £0.00 £32.00 £34.00 £0.00 £34.00 Venison dealers licence £211.00 £0.00 £211.00 £219.00 £0.00 £219.00 Anti-Idling Fixed Penalty Notice £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Mobile Residential Homes Licences* 1 - 10 Residential Units - First Application £300.00 - £540.00 £0.00 £300.00 - £540.00 £300.00 - £560.00 £0.00 £300.00 - £560.00 1 - 10 Residential Units - Renewal Application £200.00 - £440.00 £0.00 £200.00 - £440.00 £200.00 - £460.00 £0.00 £200.00 - £460.00 11 - 20 Residential Units - First Application £594.00 - £1,080.00 £0.00 £594.00 - £1,080.00 £616.00 - £1120.00 £0.00 £616.00 - £1120.00 11 - 20 Residential Units - Renewal Application £484.00 - £880.00 £0.00 £484.00 - £880.00 £506.00 - £920.00 £0.00 £506.00 - £920.00 21 - 30 Residential Units - First Application £1,134.00 - £1,620.00 £0.00 £1,134.00 - £1,620.00 £1,176.00 - £1,680.00 £0.00 £1,176.00 - £1,680.00 21 - 30 Residential Units - Renewal Application £924.00 - £1,320.00 £0.00 £924.00 - £1,320.00 £966.00 - £1,380.00 £0.00 £966.00 - £1,380.00 31 - 40 Residential Units - First Application £1,674.00 - £2,160.00 £0.00 £1,674.00 - £2,160.00 £1,736.00 - £2,240.00 £0.00 £1,736.00 - £2,240.00 Regulated Water Sampling Risk Assessment preparatory work and visit (Visit Charge £72 + Hourly Rate - maximum of 7 hours) NON-STATUTORY WATER SAMPLING (VAT APPLIES FOR NON-STATUTORY SAMPLING) Page 95 of 162
Page 96
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 31 - 40 Residential Units - Renewal Application £1,364.00 - £1,760.00 £0.00 £1,364.00 - £1,760.00 £1,426.00 - £1840.00 £0.00 £1,426.00 - £1840.00 41 - 50 Residential Units - First Application £2,214.00 - £2,700.00 £0.00 £2,214.00 - £2,700.00 £2,296.00 - £2,800.00 £0.00 £2,296.00 - £2,800.00 41 - 50 Residential Units - Renewal Application £1,804.00 - £2,200.00 £0.00 £1,804.00 - £2,200.00 £1,886.00 - £2,300.00 £0.00 £1,886.00 - £2,300.00 51 - 60 Residential Units - First Application £2,754.00 - £3,240.00 £0.00 £2,754.00 - £3,240.00 £2,856.00 - £3,360.00 £0.00 £2,856.00 - £3,360.00 51 - 60 Residential Units - Renewal Application £2,244.00 - £2,640.00 £0.00 £2,244.00 - £2,640.00 £2,346.00 - £2,760.00 £0.00 £2,346.00 - £2,760.00 61 - 70 Residential Units - First Application £3,294.00 - £3,780.00 £0.00 £3,294.00 - £3,780.00 £3,416.00 - £3,920.00 £0.00 £3,416.00 - £3,920.00 61 - 70 Residential Units - Renewal Application £2,684.00 - £3,080.00 £0.00 £2,684.00 - £3,080.00 £2,806.00 - £3,220.00 £0.00 £2,806.00 - £3,220.00 71 - 80 Residential Units - First Application £3,834.00 - £4,320.00 £0.00 £3,834.00 - £4,320.00 £3,976.00 - £4,480.00 £0.00 £3,976.00 - £4,480.00 71 - 80 Residential Units - Renewal Application £3,124.00 - £3,520.00 £0.00 £3,124.00 - £3,520.00 £3,266.00 - £3,680.00 £0.00 £3,266.00 - £3,680.00 81 - 90 Residential Units - First Application £4,374.00 - £4,860.00 £0.00 £4,374.00 - £4,860.00 £4,536.00 - £5,040.00 £0.00 £4,536.00 - £5,040.00 81 - 90 Residential Units - Renewal Application £3,564.00 - £3,960.00 £0.00 £3,564.00 - £3,960.00 £3,726.00 - £4,140.00 £0.00 £3,726.00 - £4,140.00 91 - 100 Residential Units - First Application £4,914.00 - £5,400.00 £0.00 £4,914.00 - £5,400.00 £5,096.00 - £5,600.00 £0.00 £5,096.00 - £5,600.00 91 - 100 Residential Units - Renewal Application £4,004.00 - £4,400.00 £0.00 £4,004.00 - £4,400.00 £4,186.00 - £4,600.00 £0.00 £4,186.00 - £4,600.00 Note 1: Mobile Residential Homes Licence - First Applications are £56 per unit or minimum £300 - Renewal Apps are £46 per unit or minimum £200. Note 2: Mobile Residential Homes Licence valid for 5 years - then renewal required. Note 3: No VAT is chargeable where a water sample is taken for statutory reasons. Note 4: Regulated Water Sampling Risk Assessment - where Risk Assessment carried out / renewed at same time as sampling only one visit charge will be applied. Note 5: Water Sample Charges - Resample charges may vary as these will be dependent on the parameters of the resample requirements. Note 6: For Non-Statutory Sampling only - discretionary charging but legislationlimits the maximum charge to £118 (excl VAT) per sample visit/analysis. Note 7: Export Health Certificate replaces pre-Brexit Export Certificate - a formal national charging structure is pending, until then Local Authorities continue to use old Export Certificate Charge amounts. 13: DOG FOULING CHARGES Fixed Penalty Notice - issued* £80.00 £0.00 £80.00 £80.00 £0.00 £80.00 If a fixed penalty is unpaid after the expiry of the period for paying, Perth and Kinross Council will report the matter to the Sheriff Officer. *Dog Fouling (Scotland) Act 2003 Page 96 of 162
Page 97
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 14: PARKING CHARGES PERTH CITY PARKING Zone 1 - Inner City Centre On-Street (Per Hour) Max 1 hour £1.70 Max 1 hour £1.80 Off-Street (Per Hour) Max 1 hour £1.50 Max 1 hour £1.60 Zone 2 - City Centre On-Street (Per Hour) Max 4 hours £1.70 Max 4 hours £1.80 Off-Street (Per Hour) Max 4 hours £1.50 Max 4 hours £1.60 Zone 3 - Outer City Centre On-Street 1 Hour £1.10 £1.20 2 Hours £1.70 £1.80 3 Hours £2.60 £2.70 4 Hours £3.30 £3.40 6 Hours £5.00 £5.20 Up to 10 Hours £6.70 £7.00 Weekly Ticket (Monday - Saturday) £31.00 £32.00 Monthly Permit (Monday - Friday) £57.00 £59.00 Monthly Permit (Monday - Saturday) £85.00 £88.00 Thimblerow Car Park 1 Hour £1.50 £1.60 2 Hours £3.00 £3.10 3 Hours £4.60 £4.80 4 Hours £6.00 £6.20 6 Hours £9.20 £9.60 Up To 10 Hours £12.30 £12.80 Weekly Ticket (Monday - Saturday) £68.00 £71.00 Monthly Permit (Monday - Friday) £91.00 £95.00 Monthly Permit (Monday - Saturday) £145.00 £151.00 Canal Street MSCP 1 Hour £1.50 £1.60 2 Hours £3.00 £3.10 3 Hours £4.60 £4.80 4 Hours £6.00 £6.20 6 Hours £9.20 £9.60 Up To 10 Hours £12.30 £12.80 Weekly Ticket (Monday - Saturday) £68.00 £71.00 Monthly Permit (Monday - Friday) £91.00 £95.00 Monthly Permit (Monday - Saturday) £145.00 £151.00 Page 97 of 162
Page 98
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) South Inch Car Park 1 Hour £1.00 £1.10 2 Hours £1.50 £1.60 3 Hours £2.40 £2.50 4 Hours £3.00 £3.10 6 Hours £4.60 £4.80 Up To 10 Hours £6.00 £6.20 Weekly Ticket (Monday - Saturday) £31.00 £32.00 Monthly Permit (Monday - Friday) £57.00 £59.00 Monthly Permit (Monday - Saturday) £85.00 £88.00 Coaches (per visit) £6.20 Norrie Miller/Riverside Car Park 1 Hour £1.00 £1.10 2 Hours £1.50 £1.60 3 Hours £2.40 £2.50 4 Hours £3.00 £3.10 6 Hours £4.60 £4.80 Up To 10 Hours £6.00 £6.20 Weekly Ticket (Monday - Saturday) £31.00 £32.00 Monthly Permit (Monday - Friday) £57.00 £59.00 Monthly Permit (Monday - Saturday) £85.00 £88.00 Victoria Street Car Park 1 Hour £1.00 £1.10 2 Hours £1.50 £1.60 3 Hours £2.40 £2.50 4 Hours £3.00 £3.10 6 Hours £4.60 £4.80 Up To 10 Hours £6.00 £6.20 Weekly Ticket (Monday - Saturday) £31.00 £32.00 Monthly Permit (Monday - Friday) £57.00 £59.00 Monthly Permit (Monday - Saturday) £85.00 £88.00 Riverside Turning Head Car Park 1 Hour £1.00 £1.10 2 Hours £1.50 £1.60 3 Hours £2.40 £2.50 4 Hours £3.00 £3.10 6 Hours £4.60 £4.80 Up To 10 Hours £6.00 £6.20 Weekly Ticket (Monday - Saturday) £31.00 £32.00 Monthly Permit (Monday - Friday) £57.00 £59.00 Monthly Permit (Monday - Saturday) £85.00 £88.00 Page 98 of 162
Page 99
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Residents Permits - Perth City Only Inner Zone - Annual (On and within Inner Ring Road) £264.00 £264.00 Outer Zone - Annual £151.00 £151.00 CRIEFF TOWN CENTRE PARKING On-Street (30 Mins) £1.10 £1.20 On-Street (Per Hour) Max 1 hour £1.70 Max 1 hour £1.80 Off-Street (Per Hour) - James Square Max 1 hour £1.50 Max 1 hour £1.60 Residents Permits (Annual) £166.00 £166.00 BLAIRGOWRIE TOWN CENTRE PARKING Off-Street Croft Lane, The Croft/Ericht Lane 1 Hour £1.30 £1.40 2 Hours £2.30 £2.40 Leslie Street 1 Hour £1.30 £1.40 2 Hours £2.30 £2.40 4 Hours £3.80 £4.00 10 Hours £5.50 £5.70 Season Ticket (Annual) £182.00 £189.00 PITLOCHRY TOWN CENTRE PARKING Off-Street Atholl Road, Ferry Road and Rie-Achan Road 1 Hour £1.30 £1.40 2 Hours £2.30 £2.40 4 Hours £3.80 £4.00 10 Hours £5.50 £5.70 Rie-Achan Road - Coaches per visit £5.50 £5.70 Season Ticket (Annual) £182.00 £189.00 DUNKELD TOWN CENTRE PARKING Off-Street Atholl Street and Tay Terrace 1 Hour £1.30 £1.40 - 2 Hours2 Hours £2.30 £2.40 - 4 Hours4 Hours £3.80 £4.00 - 10 Hours10 Hours £5.50 £5.70 Season Ticket (Annual) £182.00 £189.00 Page 99 of 162
Page 100
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) PENALTY CHARGE NOTICES (PCN) Charge at point of issue - If paid 15 days from PCN issue up to Notice to Owner being issued £100.00 £100.00 If paid within 14 days of PCN issue (50% discount) £50.00 £50.00 If not paid after 8 weeks of issue - If paid after Charge Certificate issued (increase by 50%) £150.00 £150.00 Blue Badge Scheme - Badge Fee £20.00 £20.00 Vehicle Uplift £190.00 £0.00 £190.00 £190.00 £0.00 £190.00 Vehicle Storage (following uplift) - Per Day £25.00 £0.00 £25.00 £25.00 £0.00 £25.00 Clamping Release Fee £50.00 £0.00 £50.00 £52.00 £0.00 £52.00 UNTAXED VEHICLES (DVLA DELEGATED POWERS) RELEASE FEES Release fee (from clamp) £100.00 £0.00 £100.00 Release fee within 24 hours of offence (from vehicle pound) £100.00 £0.00 £100.00 Release fee after 24 hours (from vehicle pound) £200.00 £0.00 £200.00 Storage per day £21.00 £0.00 £21.00 SURETY FEE VEHICLE TYPE Motorcycle, light passenger and light goods vehicles £160.00 £0.00 £160.00 Buses, recovery, haulage and goods vehicles £330.00 £0.00 £330.00 Exceptional loads and heavy goods vehicles (such as lorry or bus) £700.00 £0.00 £700.00 (See Note 8) BAY SUSPENSIONS On Street - Per Bay Per Day £18.00 £19.00 Off Street - Per Bay Per Day £18.00 £19.00 LIVE ACTIVE LEISURE CAR PARKS Off-Street Rodney Pavilion 2 Hours £1.00 £1.10 3 Hours £3.80 £4.00 4 Hours £5.50 £5.70 Bells Sports Centre 2 Hours £1.00 £1.10 5 Hours £1.10 £1.20 6 Hours £5.70 £5.90 9 Hours £7.30 £7.60 PARKING CONTRAVENTIONS Page 100 of 162
Page 101
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) CHARGING FOR ALTERNATIVE USE OF CAR PARKING SPACES 1. Council events run by Perth and Kinross Council 2. Events funded / supported by Perth and Kinross Council - charge discounted initially as agreed by Sponsor (Head of Service / Executive Director). As the event becomes more established then charges will be introduced as determined by the Sponsor. 3. Commercial Events - Normal charge with 50% discount applied for long term suspensions (>14 days) 4. Charitable Events PARKING DISPENSATION Per Vehicle Per Day (with prior approval from PKC Parking Services) £25.00 £0.00 £25.00 £26.00 £0.00 £26.00 CHARGES FOR CONES AND NOTICES (Internal Fees - see Note 7) Deployment and Collection of Cones/Notices First Hour (1 vehicle and 1 operative - max 90 cones) £312.00 £325.00 £0.00 £325.00 Additional Hours (per hour, per operative) £150.00 £155.00 £0.00 £155.00 Replacement of Lost/Damaged Equipment Per Cone £25.00 £26.00 £0.00 £26.00 Per Notice Board £250.00 £260.00 £0.00 £260.00 Notes: 1. All 3 Perth City Zones (including Rodney Pavilion and Bells Sports Centre) and Rural Towns allow first 15 minutes of free parking. 2. All On and Off Street Charges Apply 8am To 6pm Monday To Saturday. 3. On-Street Parking charges exclude VAT (outwith scope). 4. Off-Street Parking charges include VAT (standard rate 20%). 5. Bay Suspensions - discounted rates may be applied for extended periods for large events etc. See charging for Alternative Use of Car Parking Spaces above. 6. Parking Dispensations - the Council must be satisfied that parking in contravention is necessary before approval will be granted. 7. If charging for cones/notices to non-Council customer, standard rate VAT must be added to the charge. 8. Surety Fee (DVLA delegated powers) - refundable if commitment to tax and correctly register the vehicle is complied with within 15 days. By Arrangement By Arrangement Discount by Arrangement Discount by Arrangement No Charge No Charge No Charge No Charge Page 101 of 162
Page 102
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) RESIDENTIAL DEVELOPMENT 1) Construction of buildings, structures or erections for use as residential accommodation (other than development within categories 2-6):- a) Where development does not exceed 10 dwellings: Fee per dwelling £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 b) Where development is fewer than 50 dwellings: Fee per dwelling for first 10 dwellings £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 Fee for each dwelling thereafter £519.00 £0.00 £519.00 £519.00 £0.00 £519.00 c) Where development is 50 of more dwellings: Fee for first 10 dwellings £6,910.00 £0.00 £6,910.00 £6,910.00 £0.00 £6,910.00 Fee per dwelling for dwellings 11-49 £519.00 £0.00 £519.00 £519.00 £0.00 £519.00 Fee per dwelling for 50th dwelling and above £288.00 £0.00 £288.00 £288.00 £0.00 £288.00 (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) EXISTING DWELLINGS 2) Carrying out of operations which will result in enlargement, improvement or other alteration of an existing dwelling:- a) Where application relates to 1 dwelling £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 b) Where application relates to 2 or more dwellings £692.00 £0.00 £692.00 £692.00 £0.00 £692.00 3a) Carrying out of operations including erection of a building within the curtilage of an existing dwelling, for purposes ancillary to the enjoyment of the dwelling as such:- a) Where application relates to 1 dwelling £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 b) Where application relates to 2 or more dwellings £692.00 £0.00 £692.00 £692.00 £0.00 £692.00 3b) Erection or construction of gates, fences, walls or other means of enclosure along a boundary of the curtilage of an existing dwelling:- a) Where application relates to 1 dwelling £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 b) Where application relates to 2 or more dwellings £692.00 £0.00 £692.00 £692.00 £0.00 £692.00 NON-RESIDENTIAL BUILDINGS 4) Construction of buildings, structures or erections including extensions (other than construction within categories 1, 5 and 6):- a) Where no floor area is created, or the gross floor space does not exceed 50sq metres £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 b) Where the gross floor space created exceeds 50sq metres, but does £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 not exceed 100sq metres c) Where the gross floor space created exceeds 100sq metres, but does £691.00 + £691.00 per £0.00 £691.00 + £691.00 per £691.00 + £691.00 per £0.00 £691.00 + £691.00 per not exceed 4,000sq metres additional 100 sqm additional 100 sqm additional 100 sqm additional 100 sqm d) Where the gross floor space created exceeds 4,000sq metres £27,640 + £346.00 per additional 100 sqm £0.00 £27,640 + £346.00 per additional 100 sqm £27,640 + £346.00 per additional 100 sqm £0.00 £27,640 + £346.00 per additional 100 sqm e) Where no buildings or floor space is to be created - fee per 0.1 hectare of site area £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare (Subject to a maximum of £172,856) 15: PLANNING AND BUILDING STANDARDS CHARGES This is not a comprehensive list of fees. If in doubt please contact Economy, Development and Planning. TABLE 1 Fees for applications for planning permission and for applications for matters specified by condition on a planning permission in principle Page 102 of 162
Page 103
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) AGRICULTURAL BUILDINGS 5) The erection, on land used for purposes of agriculture, of buildings to be used for agriculture purposes (other than construction within category 6):- £576.00 £0.00 £576.00 £576.00 £0.00 £576.00 b) Where the ground area to be covered by the development exceeds 500sq metres £576.00 + £576.00 per additional 100 sqm £0.00 £576.00 + £576.00 per additional 100 sqm £576.00 + £576.00 per additional 100 sqm £0.00 £576.00 + £576.00 per additional 100 sqm (Subject to a maximum of £28,809) (Subject to a maximum of £28,809) GLASSHOUSES AND POLYTUNNELS 6) The erection of glasshouses or polytunnels to be used for agricultural purposes:- Fee for each 100 square metres of ground area to be covered by the development £115.00 per 100 sqm £0.00 £115.00 per 100 sqm £115.00 per 100 sqm £0.00 £115.00 per 100 sqm (Subject to a maximum of £5,762) (Subject to a maximum of £5,762) ENERGY GENERATION - WIND TURBINES 7) The erection of wind turbines and the carrying out of other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- a) Where the number of turbines does not exceed 3: i) Where none of the turbines have a ground to hub height exceeding 15 metres £1,440.00 £0.00 £1,440.00 £1,440.00 £0.00 £1,440.00 ii) Where one or more of the turbines has a ground to hub height exceeding 15 metres, but not exceeding 50 metres £2,880.00 £0.00 £2,880.00 £2,880.00 £0.00 £2,880.00 iii) Where one or more of the turbines has a ground to hub height exceeding 50 metres £5,760.00 £0.00 £5,760.00 £5,760.00 £0.00 £5,760.00 b) Where the number of turbines exceeds 3 - for each 0.1 hectare of site area £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare (Section awaiting clarification from Scottish Gov't relating to planning permission in principle) (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) ENERGY GENERATION - HYDRO ELECTRIC 8) The construction of a hydro-electric generating station and the carrying out of any other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- Fee for each 0.1 hectare of site area £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare (Subject to a maximum of £28,809) (Subject to a maximum of £28,809) ENERGY GENERATION - SOLAR ELECTRIC 9) The construction of a solar-electric generating station and the carrying out of any other operations in connection with the construction of the generating station, including the construction or installation of any means of access to the generating station, pipes or other conduits, and overhead lines:- Fee for each 0.1 hectare of site area £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare (Subject to a maximum of £28,809) (Subject to a maximum of £28,809) DRILLING FOR OIL / NATURAL GAS 10) The carrying out of any operations connected with the exploratory drilling for oil or natural gas:- a) Where the site area does not exceed 0.1 hectares £1,152.00 £0.00 £1,152.00 £1,152.00 £0.00 £1,152.00 b) Where the site area exceeds 0.1 hectares £1,152 + £576.00 per additional 0.1 hectare £0.00 £1,152 + £576.00 per additional 0.1 hectare £1,152 + £576.00 per additional 0.1 hectare £0.00 £1,152 + £576.00 per additional 0.1 hectare (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) a) Where the ground area to be covered by the development does not exceed 500sq metres Page 103 of 162
Page 104
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) FISH AND SHELLFISH FARMING 11) The placing or assembly of equipment in any part of marine waters for the purposes offish farming:- For each 0.1 hectare of surface area of the marine waters to be used, plus £230.00 £0.00 £230.00 £230.00 £0.00 £230.00 For each 0.1 hectare of the sea bed to be used £86.00 £0.00 £86.00 £86.00 £0.00 £86.00 (Subject to a maximum of £28,809) (Subject to a maximum of £28,809) £125.00 £0.00 £125.00 £125.00 £0.00 £125.00 (Subject to a maximum of £28,809) (Subject to a maximum of £28,809) OTHER OPERATIONS 13) The erection, alteration or replacement of plant or machinery:- *This would include plant or machinery for energy storage and heat network developments a) Where the site area does not exceed 5 hectares £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare b) Where the site area exceeds 5 hectares £28,800 + £288.00 per additional 0.1 hectare £0.00 £28,800 + £288.00 per additional 0.1 hectare £28,800 + £288.00 per additional 0.1 hectare £0.00 £28,800 + £288.00 per additional 0.1 hectare (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) £576.00 £0.00 £576.00 £576.00 £0.00 £576.00 £1,152.00 £0.00 £1,152.00 £1,152.00 £0.00 £1,152.00 £1,152 + £576.00 per additional 0.1 hectare £0.00 £1,000 + £500.00 per additional 0.1 hectare £1,152 + £576.00 per additional 0.1 hectare £0.00 £1,152 + £576.00 per additional 0.1 hectare £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) £576.00 £0.00 £576.00 £576.00 £0.00 £576.00 (Subject to a maximum of £6,914) (Subject to a maximum of £6,914) £1,152.00 £0.00 £1,152.00 £1,152.00 £0.00 £1,152.00 £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare £9,792 + £288.00 per additional 0.1 hectare £0.00 £9,792 + £288.00 per additional 0.1 hectare £9,792 + £288.00 per additional 0.1 hectare £0.00 £9,792 + £288.00 per additional 0.1 hectare (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) 17) The carrying out of any operations not coming within any of the above categories:- a) Where the site area does not exceed 0.1 hectare b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares 14) The construction of car parks, service roads and other means of access on land used for the purposes of a single undertaking, where the development is required for a purpose incidental to the existing use of the land:- 15) Operations for the winning and working of minerals (not including peat):- a) Where the site area does not exceed 0.1 hectare b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares c) Where the site area exceeds 15 hectares 16) Operations for the extraction of peat:- For each 0.1 hectare of site area c) Where the site area exceeds 15 hectares 12) The placing or assembly of equipment in any part of marine waters for the purposes of shellfish farming:- For each 0.1 hectare of surface area of the marine waters to be used Page 104 of 162
Page 105
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) USE OF LAND 18) The use of land for the disposal of refuse or waste materials or for the deposit of material remaining after minerals have been extracted from land:- a) Where the site area does not exceed 0.1 hectare £1,152.00 £0.00 £1,152.00 £1,152.00 £0.00 £1,152.00 b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare c) Where the site area exceeds 15 hectares £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) £1,152.00 £0.00 £1,152.00 £1,152.00 £0.00 £1,152.00 £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare £1,152 + £576.00 per additional 1 hectare £0.00 £1,152 + £576.00 per additional 1 hectare £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare £86,976 + £288.00 per additional 0.1 hectare £0.00 £86,976 + £288.00 per additional 0.1 hectare (Section awaiting clarification from Scottish Gov't) (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) CHANGE OF USE OF BUILDINGS OR LAND 20) The change of use of a building to use as one or more dwellings:- a) Where the number of dwellings to be created does not exceed 10 dwellings: Fee per dwelling £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 b) Where the number of dwellings to be created is fewer than 50 dwellings: Fee for first 10 dwellings £6,910.00 £0.00 £6,910.00 £6,910.00 £0.00 £6,910.00 Fee for each dwelling thereafter £519.00 £0.00 £519.00 £519.00 £0.00 £519.00 c) Where the number of dwellings to be created is 50 or more: Fee for first 10 dwellings £6,910.00 £0.00 £6,910.00 £6,910.00 £0.00 £6,910.00 Fee for each dwelling in excess of 10 dwellings, up to 50 dwellings £519.00 £0.00 £519.00 £519.00 £0.00 £519.00 Fee for each dwelling in excess of 50 dwellings £288.00 £0.00 £288.00 £288.00 £0.00 £288.00 (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 £691.00 + £691.00 per additional 100 sqm £0.00 £691.00 + £691.00 per additional 100 sqm £691.00 + £691.00 per additional 100 sqm £0.00 £691.00 + £691.00 per additional 100 sqm £27,640 + £346.00 per additional 100 sqm £0.00 £27,640 + £346.00 per additional 100 sqm £27,640 + £346.00 per additional 100 sqm £0.00 £27,640 + £346.00 per additional 100 sqm (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare £576.00 per 0.1 hectare £0.00 £576.00 per 0.1 hectare (Subject to a maximum of £5,762) (Subject to a maximum of £5,762) 21) A material change in the use of a building (other than a change of use referred to in category 20):- a) Where the gross floor space does not exceed 100sq metres b) Where the gross floor space exceeds 100sq meters, but does not exceed 4,000sq metres c) Where the gross floor space exceeds 4,000sq metres 22) A material change in the use of land - fee per 0.1 hectare of site area (other than those detailed below):- a) A change of use within category 21, or b) A change of use within categories 18 or 19, or c) A change in the use of equipment place or assembled in marine waters for the purposes of fish farming or shellfish farming b) Where the site area exceeds 0.1 hectare but does not exceed 15 hectares c) Where the site area exceeds 15 hectares a) Where the site area does not exceed 0.1 hectare 19) The use of land for the storage of minerals in the open:- Page 105 of 162
Page 106
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) RESIDENTIAL DEVELOPMENT - NEW DWELLINGS 1) Construction of buildings, structures or erections for use as residential accommodation:- a) Where only 1 dwellinghouse is to be created £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 b) Where more than 1 dwellinghouse is to be created and site area does £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare not exceed 2.5 hectares c) Where more than 1 dwellinghouse is to be created and site area exceeds 2.5 hectares £17,275 + £346.00 per additional 0.1 hectare £0.00 £17,275 + £346.00 per additional 0.1 hectare £17,275 + £346.00 per additional 0.1 hectare £0.00 £17,275 + £346.00 per additional 0.1 hectare (Subject to a maximum of £86,428) (Subject to a maximum of £86,428) NON-RESIDENTIAL BUILDINGS 2) Construction of buildings, structures or erections including extensions:- b) Where the site is less than or equal to 2.5 hectares £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare £691.00 per 0.1 hectare £0.00 £691.00 per 0.1 hectare c) Where the site area exceeds 2.5 hectares £17,275 + £346.00 per additional 0.1 hectare £0.00 £17,275 + £346.00 per additional 0.1 hectare £17,275 + £346.00 per additional 0.1 hectare £0.00 £17,275 + £346.00 per additional 0.1 hectare (Subject to a maximum of £86,428) (Subject to a maximum of £86,428) CERTIFICATES OF LAWFULNESS OF EXISTING USE OR DEVELOPMENT 1) An application under section 150(1) (a) or (b) of the 1997 Act (or both as the case may be):- The amount that would be payable in respect of an application for planning permission to institute the use or carry out the operations specified in the application (or an application to do both, as the case may be). 2) An application under section 150(1) (c) of the 1997 Act £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 CERTIFICATES OF LAWFULNESS FOR PROPOSED USE OR DEVELOPMENT 3) An application under section 151(1) of the 1997 Act (apart from one within category 4):- Half the amount that would be payable in respect of an application for planning permission to institute the use or carry out the operations specified in the application (or an application to do both, as the case may be). £691.00 per dwellinghouse £0.00 £691.00 per dwellinghouse £691.00 per dwellinghouse £0.00 £691.00 per dwellinghouse (Subject to a maximum of £172,856) (Subject to a maximum of £172,856) Refer to Table 1 for Fee Refer to Table 1 for Fee - Half the Applicable Fee Refer to Table 1 for Fee - Half the Applicable Fee 4) An application under section 151(1) (a) where the use specified is use as one or more separate dwellinghouses Refer to Table 1 for Fee TABLE 3 Fees for applications for a certificate of lawful use or development (Section 150) or a certificate of proposed use or development (Section 151 of the 1997 Act). TABLE 2 Fees for applications for planning permission in principle. Page 106 of 162
Page 107
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) £200.00 £0.00 £200.00 £200.00 £0.00 £200.00 No Fee No Fee £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 £750.00 £0.00 £750.00 £750.00 £0.00 £750.00 £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 £600.00 £0.00 £600.00 No Fee No Fee £750.00 £0.00 £750.00 £750.00 £0.00 £750.00 NON MATERIAL VARIATION A request made to a planning authority to vary a planning permission under section 64 of the Town and Country Planning (Scotland) Act 1997 (as amended) - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7 (community councils) DISCHARGE OF CONDITIONS Where an applicant seeks approval of information submitted in respect of a condition attached to a planning permission, for the agreement of the planning authority - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) Fee waived in full Fee waived in full Fee reduced by half Fee reduced by half 9) An application made by virtue of sub-paragraph (23) of Class 67 of Part 20 (development by electric communications code operators) TABLE 5 Charges for discretionary services (regulation 4) £200.00 for each request - no limit on number of requests £230.00 for each request - no limit on number of requests Fees for a determination as to whether prior approval is required for development under schedule 1 of the general permitted development order 1992, as amended. 1) An application made for determination as to whether the prior approval of the planning authority is required in relation to development (other than one within categories 2 to 9) 2) An application made by virtue of paragraph (4A) of Class 18 of Part 6 (agricultural buildings and operations) 3) An application made by virtue of paragraph (4) of Class 18 of Part 6 (agricultural buildings and operations) 4) An application made by virtue of paragraph (5) of Class 18C of Part 6 (agricultural buildings and operations) 5) An application made by virtue of paragraph (4) of Class 21A of Part 6A (fish farming) 6) An application made by virtue of paragraph (4) of Class 22A of Part 7 (forestry buildings and operations) 7) An application made by virtue of paragraph (5) of Class 22B of Part 7 (forestry buildings and operations) 8) An application made by virtue of paragraph (4) of Class 22 of Part 7 (forestry buildings and operations) Fee reduced by half Fee reduced by half Fee waived in full Fee waived in full £100.00 for each request - no limit on number of requests £115.00 for each request - no limit on number of requests TABLE 4 Page 107 of 162
Page 108
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) COMPLIANCE WITH CONDITIONS Where an applicant seeks confirmation that the terms set out in a condition attached to a planning permission have been met: - see Note 9 below Householder enquiries which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) PRE-APPLICATION ENQUIRIES A separate enquiry, and fee, is required for each development or each site. Note - Pre-application enquires must be submitted via MyPKC on-line enquiry form. Householder Enquiry £43.33 £8.67 £52.00 £45.83 £9.17 £55.00 Local Enquiries £250.00 £50.00 £300.00 £258.33 £51.67 £310.00 Major Enquiries £833.33 £166.67 £1,000.00 £866.67 £173.33 £1,040.00 Returned Applications - Administration Charge - see note 7 below £25.00 £0.00 £25.00 £26.00 £0.00 £26.00 PRE-VALIDATION SUBMISSION CHECKS Where an application is checked before formal submission to identify any omissions. Note - The scale of the development is as defined in the Hierarchy Regulations. Householder Planning Applications £20.83 £4.17 £25.00 £21.67 £4.33 £26.00 Local Planning Applications £50.00 £10.00 £60.00 £54.17 £10.83 £65.00 Major Planning Applications £100.00 £20.00 £120.00 £104.17 £20.83 £125.00 Note - there is no charge is respect of submissions relating to listed building consent or conservation area consent. Where an enquiry relates to a householder development which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Fee reduced by half Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) Fee reduced by half Fee reduced by half Where an enquiry relates to a householder development which would benefit from planning application fee exemption under Reg 7 (means of access, etc for disabled persons) Fee waived in full Fee waived in full Where an enquiry relates to a development which would benefit from planning application fee reduction under Schedule 1, art 7, (community councils) Fee reduced by half Fee reduced by half Fee reduced by half Fee waived in full Fee waived in full Fee waived in full Fee waived in full £100.00 for each request - no limit on number of requests £115.00 for each request - no limit on number of requests Page 108 of 162
Page 109
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) PREPARATION OF A PROCESSING AGREEMENT MASTERPLAN CONSENT AREA SCHEMES Note - "not for profit enterprise" and "social enterprise" have meanings in section 252(1F) of the Town and Country Planning (Scotland) Act 1997 (as amended) APPLICATIONS BY COMMUNITY COUNCILS APPLICATION IN CONSERVATION AREAS a) Where the application relates solely to:- i) The carrying out of operations for the alteration of a dwellinghouse (but not including the extension of or the erection of a dwellinghouse); or ii) The operations within the curtilage of a dwellinghouse (but not including the extension of or the erection of a dwellinghouse) b) The dwellinghouse is in a conservation area c) The application relates solely to a development within one or more of the classes specified in schedule 1 of the General Permitted Development Order; and d) The only reason planning permission is not granted by article 3(1) of the General Permitted Development Order is that the development would be in a conservation area. Reduced and waived fees subject to agreement by Council Reduced and waived fees subject to agreement by Council Applications by Community Councils Fee calculated in accordance with tables above, reduced by 50% Fee calculated in accordance with tables above, reduced by 50% A planning authority may only charge a fee for the preparation of a processing agreement after the publication of information setting out:- a) how the fee is to be calculated, b) under what circumstances the planning authority may waive or reduce the fee, and c) when any fee is to be paid. (5B) A fee for the preparation of a processing agreement:- a) is to be payable by the person entering into, or seeking to enter into, the processing agreement with the planning authority, and b) may not exceed the cost to the planning authority of preparing the processing agreement. Fee may be applied in certain circumstances - limited to cost recovery The making or alteration to a masterplan consent area scheme An application for approval, consent or agreement required by a condition specified in a masterplan consent area scheme A planning authority may:- a) require payment of a charge in respect of costs related to the making or alteration of a masterplan consent area scheme from a person making an application for approval, consent or agreement required by a condition specified in the masterplan consent area scheme, b) charge a fee in respect of an application for approval, consent or agreement required by a condition specified in the masterplan consent area scheme. Fee may be applied in certain circumstances - limited to cost recovery TABLE 6 Waived or reduced fees for planning applications (regulations 5) Where the application relates to development which, in the opinion of the planning authority, has the primary purpose of contributing to a not-for-profit enterprise or a social enterprise, and where the application relates to development which, in the opinion of the planning authority, is likely to contribute to improving health of residents of the area to which the application relates. Fee reduced by one quarter for planning applications, certificates of lawful use or development, certificates of proposed use or development, advertisement consents, applications made under section 41 and determinations as to whether the planning authority's prior approval is required. Fee reduced by one quarter for planning applications, certificates of lawful use or development, certificates of proposed use or development, advertisement consents, applications made under section 41 and determinations as to whether the planning authority's prior approval is required. Fee calculated in accordance with tables above, reduced by 25% Fee calculated in accordance with tables above, reduced by 25% Page 109 of 162
Page 110
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) APPLICATIONS FOR THE PROVISION OF FACILITIES FOR SPORT OR RECREATION £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 a) Planning permission, or b) The approval, consent, or agreement required by a condition imposed on a grant of permission in principle, in respect of development of land lying in the areas of 2 or more planning authorities. CROSS BOUNDARY APPLICATIONS - ALLOCATION OF FEE Where the applications are made for:- The total fee payable in respect of all the applications is the lesser of: a) One and a half times the amount of the fee which would have been payable for an application in respect of the same development but lying in the area of a single planning authority. b) The sum of the amounts of the fees which would have been payable in respect of all the applications. The fee payable to a planning authority in respect of such an application is the proportion of the total fee payable equal to the proportion of the total site area of the development which falls within the area of that planning authority. The total fee payable in respect of all the applications is the lesser of: a) One and a half times the amount of the fee which would have been payable for an application in respect of the same development but lying in the area of a single planning authority. b) The sum of the amounts of the fees which would have been payable in respect of all the applications. The fee payable to a planning authority in respect of such an application is the proportion of the total fee payable equal to the proportion of the total site area of the development which falls within the area of that planning authority. Where an application is made by or for a club, society, trust or other organisation which is not established or conducted for profit and whose objects or purposes, as the case may be, are the provision of facilities for sport or recreation, and: a) The application relates to:- i) The making of material change in the use of land to use the land as a playing field; or ii) The carrying out of operations other than the erection of a building containing floor space, for purposes ancillary to the use of the land as a playing field, and to no other development; and b) That the planning authority is satisfied that the development is to be carried out on land which is, or is intended to be used wholly or mainly for the carrying out of objects or purposes, as the case may be, of the club, society, trust or organisation. APPLICATIONS FOR THE APPROVAL, CONSENT OR AGREEMENT REQUIRED BY A CONDITION IMPOSED ON A GRANT OF PLANNING PERMISSION IN PRINCIPLE Where the application is for the approval, consent, or agreement required by a condition imposed on a grant of permission in principle and:- Planning permission in principle was granted before 1 April 2022, and the application relates to development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a cumulative maximum of £125,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £576 Planning permission in principle was granted before 1 April 2022, and the application relates to development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a cumulative maximum of £125,000. Once the maximum fee has been reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £576 Planning permission in principle was granted on or after 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to the cumulative maximum of the relevant fee category. Once the maximum fee has bee reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £576. Planning permission in principle was granted on or after 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to the cumulative maximum of the relevant fee category. Once the maximum fee has bee reached, any and all subsequent applications pursuant to that PPP will be subject to a fee of £576. Planning permission in principle was granted on or after 1 April 2022 and before 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a maximum of £150,000. Planning permission in principle was granted on or after 1 April 2022 and before 12 December 2024, and the application relates to a development within categories 1, 4, 17 or 21 of table 1 the fee payable is subject to a maximum of £150,000. Page 110 of 162
Page 111
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) APPLICATIONS MADE IN RETROSPECT Where an application for planning permission is made after the whole development being applied for has been carried out in full ADVERTISEMENTS All applications for express consent for the display of advertisements £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 SECTION 42 APPLICATIONS Applications for planning permission made under section 42 (applications to develop land £346.00 £0.00 £346.00 £346.00 £0.00 £346.00 without complying with previous conditions) of the 1997 Act HIGH HEDGE APPLICATIONS High Hedge Application Fee £350.00 £0.00 £350.00 £365.00 £0.00 £365.00 HAZARDOUS SUBSTANCES APPLICATIONS Where an application is made under regulation 6 (applications for hazardous substances consent) where the quantity specified in the application as the maximum quantity proposed £1,383.00 £0.00 £1,383.00 £1,383.00 £0.00 £1,383.00 to be present exceeds twice the controlled quantity Where an application is made under:- i) Regulation 6 (other than an application referred to in sub-paragraph above); ii) Regulation 7 (applications for removal of conditions attached to hazardous substances consent); or £691.00 £0.00 £691.00 £691.00 £0.00 £691.00 iii) Regulation 8 (application for continuation of hazardous substances consent where there has been a change in the person in control of any part of the land). See Town and Country Planning (Hazardous Substances) (Scotland) Regulations 2015 Fee calculated in accordance with tables above, plus one quarter Where an application for planning permission is made when the development being applied for has been started but not completed, including revised design of a previously granted planning permission:- Fee calculated in accordance with tables above, plus one quarter Fee calculated in accordance with tables above, plus one quarter TABLE 7 Surcharges (applicable from 1 October 2022) Fee calculated in accordance with tables above, plus one quarter TABLE 8 Other Fees Page 111 of 162
Page 112
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) ADMINISTRATION CHARGES Electronic planning history search £83.33 £16.67 £100.00 £87.50 £17.50 £105.00 Copy of planning Decision Notice £33.33 £6.67 £40.00 £35.00 £7.00 £42.00 Copy of plans and documents Contact: developmentmanagement@pkc.gov.uk for price confirmation Contact: developmentmanagement@pkc.gov.uk for price confirmation Note - Charge is per case file request This service is for electronic copies only. This service is for electronic copies only. Paper/Email Applications - Administration Charge - see note 8 below £25.00 £0.00 £25.00 £26.00 £0.00 £26.00 Additional Fee for planning applications requiring advertisement in local press £50.92 £10.18 £61.10 £53.33 £10.67 £64.00 9) The statutory maximum charge allowable for these discretionary fees is set by Scottish Government legislation and may be subject to annual change mid-year. In line with our financial principles, we may implement these, up to as much as the statutory maximum fee, at the same implementation date as all statutory fee changes. NOTES 1) All applications must be accompanied by the appropriate fee. As noted above, fees will be checked at the point of validation. 2) The additional gross floor space created by the development must be clearly indicated in square metres on the submitted plan. For the purposes of the fee regulations, gross floor space includes all storeys, is measured externally including the thickness of internal and external walls and can include areas under canopies. 3) The area of the site must be clearly stated in hectares on the application form and the submitted plan. 4) There is no provision in the regulations for the refund of fees paid to Planning Authorities in respect of applications which have been validated. Invalid or incomplete applications will have fees returned if paid. 5) This is not a comprehensive list of fees. If in doubt, please contact the Duty Planning Officer on 01738 475300 or email developmentmanagement@pkc.gov.uk. A copy of the Town and Country Planning (Fees for Applications) (Scotland) Regulations 2022 (as amended) is also available to view online. 6) Pre-application advice and pre-validation checks may be offered by external planning consultants but may not adhere to advice and validation checks provided/accepted by Perth and Kinross Council. 7) One opportunity will be given to address invalidity issues prior to returning any application, where an application is returned, a handling and administration fee will be retained. 8) All applications are now required to be submitted online, all applications submitted either on paper copy or via email will be subject to an additional handling and administration fee. Page 112 of 162
Page 113
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) BUILDING STANDARDS (FEE LIST FOR BUILDING WARRANT AND ASS. PROCEDURES) Value of Works (£) - 0 - 5,000 £200.00 £0.00 £200.00 £210.00 £0.00 £210.00 5,001 - 5,500 £219.00 £0.00 £219.00 £231.00 £0.00 £231.00 5,501 - 6,000 £238.00 £0.00 £238.00 £252.00 £0.00 £252.00 6,001 - 6,500 £257.00 £0.00 £257.00 £273.00 £0.00 £273.00 6,501 - 7,000 £276.00 £0.00 £276.00 £294.00 £0.00 £294.00 7,001 - 7,500 £295.00 £0.00 £295.00 £315.00 £0.00 £315.00 7,501 - 8,000 £314.00 £0.00 £314.00 £336.00 £0.00 £336.00 8,001 - 8,500 £333.00 £0.00 £333.00 £357.00 £0.00 £357.00 8,501 - 9,000 £352.00 £0.00 £352.00 £378.00 £0.00 £378.00 9,001 - 9,500 £371.00 £0.00 £371.00 £399.00 £0.00 £399.00 9,501 - 10,000 £390.00 £0.00 £390.00 £420.00 £0.00 £420.00 10,001 - 11,000 £412.00 £0.00 £412.00 £443.00 £0.00 £443.00 11,001 - 12,000 £434.00 £0.00 £434.00 £466.00 £0.00 £466.00 12,001 - 13,000 £456.00 £0.00 £456.00 £489.00 £0.00 £489.00 13,001 - 14,000 £478.00 £0.00 £478.00 £512.00 £0.00 £512.00 14,001 - 15,000 £500.00 £0.00 £500.00 £535.00 £0.00 £535.00 15,001 - 16,000 £522.00 £0.00 £522.00 £558.00 £0.00 £558.00 16,001 - 17,000 £544.00 £0.00 £544.00 £581.00 £0.00 £581.00 17,001 - 18,000 £566.00 £0.00 £566.00 £604.00 £0.00 £604.00 18,001 - 19,000 £588.00 £0.00 £588.00 £627.00 £0.00 £627.00 19,001 - 20,000 £610.00 £0.00 £610.00 £650.00 £0.00 £650.00 20,001 - 30,000 £681.00 £0.00 £681.00 £728.00 £0.00 £728.00 30,001 - 40,000 £752.00 £0.00 £752.00 £806.00 £0.00 £806.00 40,001 - 50,000 £823.00 £0.00 £823.00 £884.00 £0.00 £884.00 50,001 - 60,000 £894.00 £0.00 £894.00 £962.00 £0.00 £962.00 60,001 - 70,000 £965.00 £0.00 £965.00 £1,040.00 £0.00 £1,040.00 70,001 - 80,000 £1,036.00 £0.00 £1,036.00 £1,118.00 £0.00 £1,118.00 80,001 - 90,000 £1,107.00 £0.00 £1,107.00 £1,196.00 £0.00 £1,196.00 90,001 - 100,000 £1,178.00 £0.00 £1,178.00 £1,274.00 £0.00 £1,274.00 100,001 - 120,000 £1,295.00 £0.00 £1,295.00 £1,402.00 £0.00 £1,402.00 120,001 - 140,000 £1,412.00 £0.00 £1,412.00 £1,530.00 £0.00 £1,530.00 140,001 - 160,000 £1,529.00 £0.00 £1,529.00 £1,658.00 £0.00 £1,658.00 160,001 - 180,000 £1,646.00 £0.00 £1,646.00 £1,786.00 £0.00 £1,786.00 180,001 - 200,000 £1,763.00 £0.00 £1,763.00 £1,914.00 £0.00 £1,914.00 200,001 - 220,000 £1,880.00 £0.00 £1,880.00 £2,042.00 £0.00 £2,042.00 220,001 - 240,000 £1,997.00 £0.00 £1,997.00 £2,170.00 £0.00 £2,170.00 240,001 - 260,000 £2,114.00 £0.00 £2,114.00 £2,298.00 £0.00 £2,298.00 260,001 - 280,000 £2,231.00 £0.00 £2,231.00 £2,426.00 £0.00 £2,426.00 280,001 - 300,000 £2,348.00 £0.00 £2,348.00 £2,554.00 £0.00 £2,554.00 300,001 - 320,000 £2,465.00 £0.00 £2,465.00 £2,682.00 £0.00 £2,682.00 320,001 - 340,000 £2,582.00 £0.00 £2,582.00 £2,810.00 £0.00 £2,810.00 340,001 - 360,000 £2,699.00 £0.00 £2,699.00 £2,938.00 £0.00 £2,938.00 360,001 - 380,000 £2,817.00 £0.00 £2,817.00 £3,066.00 £0.00 £3,066.00 380,001 - 400,000 £2,933.00 £0.00 £2,933.00 £3,194.00 £0.00 £3,194.00 400,001 - 420,000 £3,050.00 £0.00 £3,050.00 £3,322.00 £0.00 £3,322.00 420,001 - 440,000 £3,167.00 £0.00 £3,167.00 £3,450.00 £0.00 £3,450.00 440,001 - 460,000 £3,284.00 £0.00 £3,284.00 £3,578.00 £0.00 £3,578.00 BUILDING STANDARDS Page 113 of 162
Page 114
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 460,001 - 480,000 £3,401.00 £0.00 £3,401.00 £3,706.00 £0.00 £3,706.00 480,001 - 500,000 £3,518.00 £0.00 £3,518.00 £3,834.00 £0.00 £3,834.00 500,001 - 550,000 £3,720.00 £0.00 £3,720.00 £4,055.00 £0.00 £4,055.00 550,001 - 600,000 £3,922.00 £0.00 £3,922.00 £4,276.00 £0.00 £4,276.00 600,001 - 650,000 £4,124.00 £0.00 £4,124.00 £4,497.00 £0.00 £4,497.00 650,001 - 700,000 £4,326.00 £0.00 £4,326.00 £4,718.00 £0.00 £4,718.00 700,001 - 750,000 £4,528.00 £0.00 £4,528.00 £4,939.00 £0.00 £4,939.00 750,001 - 800,000 £4,730.00 £0.00 £4,730.00 £5,160.00 £0.00 £5,160.00 800,001 - 850,000 £4,932.00 £0.00 £4,932.00 £5,381.00 £0.00 £5,381.00 850,001 - 900,000 £5,134.00 £0.00 £5,134.00 £5,602.00 £0.00 £5,602.00 900,001 - 950,000 £5,336.00 £0.00 £5,336.00 £5,823.00 £0.00 £5,823.00 950,001 - 1,000,000 £5,538.00 £0.00 £5,538.00 £6,044.00 £0.00 £6,044.00 1,000,001 + And for every £100,000 or part thereof over £1 million add £287 And for every £100,000 or part thereof over £1 million add £315 Conversion only, without building work £200.00 £0.00 £200.00 £210.00 £0.00 £210.00 Application for demolition only £200.00 £0.00 £200.00 £210.00 £0.00 £210.00 Application for Amendment of Warrant (warrants received after 1 May 2005) Where estimated costs are less than original or is an increase of no more than £5,000 £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Where the new estimated costs increase by more than £5,000 Fee is the amount for a building warrant of the same value as the increase Fee is the amount for a building warrant of the same value as the increase e.g. if increase is £20,000; fee will be £610 e.g. if increase is £20,000; fee will be £650 For demolition or conversion only £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 Application for extension of the duration of a Building Warrant (period 9 months) £150.00 £0.00 £150.00 £150.00 £0.00 £150.00 NB. Further extensions may be agreed at discretion of Verifier Late Application (where work is already started):- Late application for a building warrant for the construction of a building or the provision of services, fittings and equipment in connection with a building. Late application for demolition only £250.00 £0.00 £250.00 £300.00 £0.00 £300.00 Returned Applications - Administration Charge - see note 2 £25.00 £0.00 £25.00 £26.00 £0.00 £26.00 Completion Certificate Submitted where no warrant is obtained:- For the construction of a building or the provision of services, fittings and equipment in connection with a building (whether or not combined with an application for demolition) For the demolition of a building only £400.00 £0.00 £400.00 £500.00 £0.00 £500.00 For conversion of a building only £400.00 £0.00 £400.00 £500.00 £0.00 £500.00 Fee is 200% of the fee in table of fees above Fee is 200% of the fee in table of fees above Fee is the same as for a late application for building warrant of the same value of works, that is 300% of the fee in the table of fees above Fee is the same as for a late application for building warrant of the same value of works, that is 300% of the fee in the table of fees above Page 114 of 162
Page 115
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Section 89 Applications:- Raised Platform or Stage <30m square £150.00 £0.00 £150.00 £155.00 £0.00 £155.00 Raised Platform or Stage <30m square with overhead gantry £200.00 £0.00 £200.00 £210.00 £0.00 £210.00 Raised Platform or Stage >30m square £300.00 £0.00 £300.00 £315.00 £0.00 £315.00 Raised Seating £300.00 £0.00 £300.00 £315.00 £0.00 £315.00 Out of hours Inspections - additional fee £100.00 £0.00 £100.00 £105.00 £0.00 £105.00 Late Applications - additional fee (within 14 days of event) Application Fee + 50% Application Fee + 50% Letter of Comfort where no Building Warrant obtained £375.00 £0.00 £375.00 £390.00 £0.00 £390.00 Letter of Comfort with Building Warrant but no Certificate of Completion £192.00 £0.00 £192.00 £200.00 £0.00 £200.00 Confirmation of Exemption £85.00 £0.00 £85.00 £88.00 £0.00 £88.00 Confirmation of Compliance £114.00 £0.00 £114.00 £120.00 £0.00 £120.00 Pre-warrant Discussion £300.00 £0.00 £300.00 ADMINISTRATION CHARGES Electronic Copy of Planning Approval/Refusal Document £33.33 £6.67 £40.00 £35.00 £7.00 £42.00 Electronic Copy of Certificate of Completion £33.33 £6.67 £40.00 £35.00 £7.00 £42.00 Electronic Copy of Building Warrant/Refusal Decision Letter £33.33 £6.67 £40.00 £35.00 £7.00 £42.00 Paper Copy of Plans and Documents By arrangement with Communities Service By arrangement with Economy, Development and Planning Note - Charge is per case file request Local Development Plan £50.00 £0.00 £50.00 £50.00 £0.00 £50.00 Search Fee (Building Standards - 25 Years) £83.33 £16.67 £100.00 £87.50 £17.50 £105.00 Property Enquiries £83.33 £16.67 £100.00 £87.50 £17.50 £105.00 NOTES 1) Section 89 Application - Fees may be waived for charitable events and PKC applications, and fees will be reduced by one third (33%) for repeat applications. 2) Returned applications administration charge - will apply where applications have been lodged and registered but found to be exempt from Building Warrant and returned, or are withdrawn before assessment. 3) This is not a comprehensive list of fees and discounts, for more information contact PKC Building Standards - BuildingStandards@pkc.gov.uk Page 115 of 162
Page 116
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 16: STREET NAMING AND NUMBERING, ROAD CONSTRUCTION CONSENTS AND VEHICULAR ACCESS STREET NAMING AND PROPERTY NUMBERING/RENUMBERING Naming a new street £255.00 £0.00 £255.00 £265.00 £0.00 £265.00 Numbering / Renumbering Properties 1 Property £80.00 £0.00 £80.00 £85.00 £0.00 £85.00 2-5 Properties £140.00 £0.00 £140.00 £145.00 £0.00 £145.00 6-10 Properties £170.00 £0.00 £170.00 £175.00 £0.00 £175.00 11-25 Properties £220.00 £0.00 £220.00 £230.00 £0.00 £230.00 26-50 Properties £355.00 £0.00 £355.00 £370.00 £0.00 £370.00 51-100 Properties £690.00 £0.00 £690.00 £720.00 £0.00 £720.00 101-150 Properties £1,015.00 £0.00 £1,015.00 £1,055.00 £0.00 £1,055.00 151-200 Properties £1,220.00 £0.00 £1,220.00 £1,270.00 £0.00 £1,270.00 201+ Properties £1,345 + £5 per plot £0.00 £1,345 + £5 per plot £1,400 + £5 per plot £0.00 £1,400 + £5 per plot Numbering / Renumbering a New Development Registering an existing property or renaming a property £80.00 £0.00 £80.00 £85.00 £0.00 £85.00 Additional Services Confirmation of an existing address - per address (solicitor or private enquires) £45.00 £0.00 £45.00 £47.00 £0.00 £47.00 Status of Roads - Confirmation on status of sections of road (e.g. solicitors or agents) * £45.00 £0.00 £45.00 £47.00 £0.00 £47.00 *Larger or more complex requests may incur additional charges Road Construction Consent/Road Adoption - Charge Per Officer Hour £75.00 £0.00 £75.00 £78.00 £0.00 £78.00 Vehicular Access where Planning Permission is not required * £300.00 £0.00 £300.00 £346.00 £0.00 £346.00 *Fees are linked to Householder Planning Application Fee ELECTRICAL VEHICLE CHARGING AC Charging (7kW) Charging Cost - Minimum Fee £1.00 £0.38/kWh £0.07/kWh £0.45/kWh £0.39/kWh £0.08/kWh £0.47/kWh AC Charging (22-25kW) Charging Cost - Minimum Fee £1.00 £0.38/kWh £0.07/kWh £0.45/kWh £0.39/kWh £0.08/kWh £0.47/kWh Overstay Fee £8.33 after 4 hours £1.67 after 4 hours £10.00 after 4 hours £8.33 after 4 hours £1.67 after 4 hours £10.00 after 4 hours Rapid Charging (43kW+) Charging Cost - Minimum Fee £1.00 £0.42/kWh £0.08/kWh £0.50/kWh £0.46/kWh £0.09/kWh £0.55/kWh Overstay Fee £8.33 after 1 hour £1.67 after 1 hour £10.00 after 1 hour £8.33 after 1 hour £1.67 after 1 hour £10.00 after 1 hour 17: ELECTRICAL VEHICLE CHARGING Climate Change and Sustainability Committee approved the "Introductions of Charging for Electric Vehicles" (Report No 22/191) on 24 August 2022. The recommendation approved was the Executive Director (Communities) keep tariff rates under review during the year, with delegation to amend the tariff to ensure that future costs continue to be recovered, alongside an annual review to be undertaken as part of the budget process. As listed above less the street naming fees As listed above less the street naming fees Page 116 of 162
Page 117
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) BUS DEPARTURE CHARGES Blairgowrie - Wellmeadow Bus Stance - Per Departure:- Local bus service departures £0.05 £0.01 £0.06 £0.05 £0.01 £0.06 Perth Bus Station - Per Departure:- Local bus service departures £1.60 £0.32 £1.92 £1.60 £0.32 £1.92 Express coach service departures £2.40 £0.48 £2.88 £2.50 £0.50 £3.00 Perth Broxden Park and Ride - Per Departure:- Express coach service departures £2.40 £0.48 £2.88 £2.50 £0.50 £3.00 PRIVATE LANDLORDS CHARGES Tenancy Management Services - Per Property Per Year 20: SCHOOL MEALS AND BREAKFAST CLUBS Primary Pupils £2.25 £0.00 £2.25 £2.30 £0.00 £2.30 Secondary Pupils £2.60 £0.00 £2.60 £2.95 £0.00 £2.95 Adult Meals £4.17 £0.83 £5.00 £4.33 £0.87 £5.20 Breakfast Clubs £2.00 £0.00 £2.00 £2.00 £0.00 £2.00 The above prices are effective from 21 April 2025. 21: CHILDCARE STRATEGY SERVICES KIDS CLUBS: Term Time: One Child £10.20 £0.00 £10.20 £10.85 £0.00 £10.85 Additional Child £9.70 £0.00 £9.70 £10.30 £0.00 £10.30 Holidays and In-Service Days: Up to 5 Hours £19.95 £0.00 £19.95 £21.10 £0.00 £21.10 Up to 7 Hours £22.30 £0.00 £22.30 £23.55 £0.00 £23.55 7 Hours+ £24.70 £0.00 £24.70 £26.10 £0.00 £26.10 The above prices are effective from 1 July 2025. EARLY LEARNING AND CHILDCARE Per Hour £5.25 £0.00 £5.25 £5.25 £0.00 £5.25 Meal* £2.42 £0.00 £2.42 £2.42 £0.00 £2.42 Per 6 Hour Session Including Meal and Snack £33.92 £0.00 £33.92 £33.92 £0.00 £33.92 N.B. There will be no change to the Registration Fee for Kids Clubs at £13 for a single child and £20 per Family. * Scottish Milk and Healthy snack grant funds 58p per day per Nursery pupil for snack and milk. 18: PUBLIC TRANSPORT CHARGING (Subject to a maximum charge of £500 + VAT per property per year)(Subject to a maximum charge of £500 + VAT per property per year) 19: HOUSING MANAGEMENT SERVICES CHARGING 7.5% of rent charged + VAT 7.5% of rent charged + VAT Page 117 of 162
Page 118
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 22: SCHOOL / COMMUNITY CAMPUS / ASTRO PITCHES LETS SCHOOL AND COMMUNITY CAMPUS: Standard Small (Class Size) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £15.00 £0.00 £15.00 £15.00 £0.00 £15.00 Large (Secondary Hall / Gym) - Rate Per Hour £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Standard Junior: (Under 18) Small (Class Size) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Large (Secondary Hall / Gym) - Rate Per Hour £12.00 £0.00 £12.00 £12.00 £0.00 £12.00 Concession: Small (Class Size) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Large (Secondary Hall / Gym) - Rate Per Hour £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Concession Junior: (Under 18) Small (Class Size) - Rate Per Hour £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Medium (Primary Hall / Specialist*) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Large (Secondary Hall / Gym) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Community Campus Meeting Packages: Bronze - Half Day (4 Hours) £5.15 £0.00 £5.15 £5.15 £0.00 £5.15 Silver - Half Day (4 Hours) £7.15 £0.00 £7.15 £7.15 £0.00 £7.15 Gold - Half Day (4 Hours) £10.25 £0.00 £10.25 £10.25 £0.00 £10.25 Bronze - Full Day (8 Hours) £8.20 £0.00 £8.20 £8.20 £0.00 £8.20 Silver - Full Day (8 Hours) £14.35 £0.00 £14.35 £14.35 £0.00 £14.35 Gold - Full Day (8 Hours) £18.45 £0.00 £18.45 £18.45 £0.00 £18.45 For performance bookings, or bookings where tickets are sold, a box office charge of 20% of sales may be considered as an alternative to the above charges. ASTRO TURF: Standard Junior - One Third Pitch (Per Hour) £25.00 £5.00 £30.00 £25.00 £5.00 £30.00 Junior - Two Third Pitch (Per Hour) £29.17 £5.83 £35.00 £29.17 £5.83 £35.00 Junior - Full Pitch (Per Hour) £41.67 £8.33 £50.00 £41.67 £8.33 £50.00 Adult - One Third Pitch (Per Hour) £29.17 £5.83 £35.00 £29.17 £5.83 £35.00 Adult - Two Third Pitch (Per Hour) £37.50 £7.50 £45.00 £37.50 £7.50 £45.00 Adult - Full Pitch (Per Hour) £50.00 £10.00 £60.00 £50.00 £10.00 £60.00 PERTH HIGH COMMUNITY SPORTS HUB: Standard Small (Meeting Room) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 Large (Hall) - Rate Per Hour £20.00 £0.00 £20.00 £20.00 £0.00 £20.00 Page 118 of 162
Page 119
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Standard Junior Small (Meeting Room) - Rate Per Hour £6.00 £0.00 £6.00 £6.00 £0.00 £6.00 Large (Hall) - Rate Per Hour £12.00 £0.00 £12.00 £12.00 £0.00 £12.00 Concession: Small (Meeting Room / Outdoor Usage) - Rate Per Hour £8.00 £0.00 £8.00 £8.00 £0.00 £8.00 Large (Hall) - Rate Per Hour £16.00 £0.00 £16.00 £16.00 £0.00 £16.00 Concession Junior: (Under 18) Small (Meeting Room / Outdoor Usage) - Rate Per Hour £5.00 £0.00 £5.00 £5.00 £0.00 £5.00 Large (Hall) - Rate Per Hour £10.00 £0.00 £10.00 £10.00 £0.00 £10.00 GEORGE DUNCAN ATHLETICS ARENA Pay and Play - Junior £1.10 £0.00 £1.10 £1.10 £0.00 £1.10 Pay and Play - Adult £2.30 £0.00 £2.30 £2.30 £0.00 £2.30 Exempt: All Council Services Parent Councils / Elections Kids Club (Non Profit Making) User Type: Commercial = Individuals or Commercial Groups/Organisations who are profit making - Price on Request Standard = All groups that do not fall under the Concession criteria, groups where instructor retains income. Concession = Non profit community benefit groups such as Adult Education Associations, MP/MSP/MEP, Religious Activities, Community Planning Partners, Local Voluntary and Charitable Organisations. Youth groups where instructor/club leader does not retain income. Junior = Under 18 Activities. Community Campuses: Blairgowrie, Breadalbane, Glenearn, Loch Leven, North Inch, Strathearn The above prices are effective from 1 August 2025. 23: INSTRUMENTAL MUSIC TUITION - CENTRAL GROUPS Central Groups £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 24: CONSULTANCY AND STAFF DEVELOPMENT Charges for Authority Staff £673.00 £0.00 £673.00 £673.00 £0.00 £673.00 *All Specialist rooms will have restricted access and require initial contact with the Campus Business Manager to confirm bookings.*Please note that the above charges do not apply to Community Campus sports facilities managed by Live Active Leisure Page 119 of 162
Page 120
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 25: WELLBANK HOUSE - RENT Rent (Weekly) £64.52 £0.00 £64.52 £64.52 £0.00 £64.52 Eligible Rent (Weekly) £179.85 £0.00 £179.85 £179.85 £0.00 £179.85 Ineligible Amenity Charge (Weekly) £18.27 £0.00 £18.27 £18.27 £0.00 £18.27 Total Rent Charge (Weekly) £262.64 £0.00 £262.64 £262.64 £0.00 £262.64 26. CARE AND SUPPORT SERVICES CARE AND SUPPORT SERVICES Local Authority Residential Care (Per Week) £1,045.71 £1,087.54 OCCUPATIONAL THERAPY EQUIPMENT (MEANS TESTED) OT Maintenance - Stair Lift / Step Lift / Platform Lift / Stair Climber (Annual Charge) £159.00 £165.36 OT Maintenance - Through Floor Lift (Annual Charge) £279.00 £290.16 OT Maintenance - Overhead Tracking Hoist (Annual Charge) £159.00 £165.36 OT Maintenance - Closomat (Annual Charge) £55.00 £57.20 CONTRIBUTION POLICY CHARGEABLE SERVICES (MEANS TESTED) Community Alarm / Telecare (Weekly Charge) £4.94 £5.14 New Rannoch Day Care (Daily Rate) £62.21 £64.70 Day opportunities Older People (Daily Rate) £31.40 £32.66 Gleneagles Day Opportunities (Daily Rate) £46.38 £48.24 Kinnoull and Blairgowrie Day Opportunities (Daily Rate) £40.70 £42.33 External Transport (Per Journey) £19.87 £20.67 STAFF MEALS (PER MEAL) Breakfast £1.74 £1.81 Lunch £3.48 £3.62 Tea/Supper £1.40 £1.46 Snack £0.95 £0.99 27: DESIGN WORKS Designer - Charge per Hour £50.00 £10.00 £60.00 £50.00 £10.00 £60.00 Design Assistant - Charge per Hour £35.00 £7.00 £42.00 £35.00 £7.00 £42.00 Benchmarking was undertaken through Creative Exchange which is a group for all Scottish Local Authority Graphic Design Teams in 2013 and these charges reflect the rates applied at this time. Page 120 of 162
Page 121
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) 28: PERTH AND KINROSS LICENSING BOARD FEES UNDER THE LICENSING (SCOTLAND) ACT 2005 PREMISES LICENCE APPLICATION Category 1 £200 £0 £200 £200 £0 £200 Category 2 £800 £0 £800 £800 £0 £800 Category 3 £1,100 £0 £1,100 £1,100 £0 £1,100 Category 4 £1,300 £0 £1,300 £1,300 £0 £1,300 Category 5 £1,700 £0 £1,700 £1,700 £0 £1,700 Category 6 £2,000 £0 £2,000 £2,000 £0 £2,000 PREMISES LICENCE ANNUAL FEE Category 1 £180 £0 £180 £180 £0 £180 Category 2 £220 £0 £220 £220 £0 £220 Category 3 £280 £0 £280 £280 £0 £280 Category 4 £500 £0 £500 £500 £0 £500 Category 5 £700 £0 £700 £700 £0 £700 Category 6 £900 £0 £900 £900 £0 £900 PROVISIONAL PREMISES LICENCE APPLICATION (All categories) £200 £0 £200 £200 £0 £200 CONFIRMATION OF A PROVISIONAL PREMISES LICENCE Category 1 £0 £0 £0 £0 £0 £0 Category 2 £600 £0 £600 £600 £0 £600 Category 3 £900 £0 £900 £900 £0 £900 Category 4 £1,100 £0 £1,100 £1,100 £0 £1,100 Category 5 £1,500 £0 £1,500 £1,500 £0 £1,500 Category 6 £1,800 £0 £1,800 £1,800 £0 £1,800 APPLICATION FOR TRANSFER UNDER SECTION 33 On its own £50 £0 £50 £50 £0 £50 Including an application for minor variation under section 35(1) £60 £0 £60 £60 £0 £60 Including an application for variation (which is not a minor variation) under section 35(1) Category 1 £75 £0 £75 £75 £0 £75 Category 2 £225 £0 £225 £225 £0 £225 Category 3 £300 £0 £300 £300 £0 £300 Category 4 £350 £0 £350 £350 £0 £350 Category 5 £450 £0 £450 £450 £0 £450 Category 6 £525 £0 £525 £525 £0 £525 Page 121 of 162
Page 122
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) APPLICATION FOR TRANSFER UNDER SECTION 34 On its own £50 £0 £50 £50 £0 £50 Including an application for minor variation under section 35(1) £60 £0 £60 £60 £0 £60 Including an application for variation (which is not a minor variation) under section 35(1) Category 1 £75 £0 £75 £75 £0 £75 Category 2 £225 £0 £225 £225 £0 £225 Category 3 £300 £0 £300 £300 £0 £300 Category 4 £350 £0 £350 £350 £0 £350 Category 5 £450 £0 £450 £450 £0 £450 Category 6 £525 £0 £525 £525 £0 £525 APPLICATION TO VARY UNDER SECTION 29 Minor variation £20 £0 £20 £20 £0 £20 Variation under section 31(1) on its own or with a minor variation £31 £0 £31 £31 £0 £31 Other variations: Category 1 £50 £0 £50 £50 £0 £50 Category 2 £200 £0 £200 £200 £0 £200 Category 3 £275 £0 £275 £275 £0 £275 Category 4 £325 £0 £325 £325 £0 £325 Category 5 £425 £0 £425 £425 £0 £425 Category 6 £500 £0 £500 £500 £0 £500 FEES UNDER THE LICENSING (SCOTLAND) ACT 2005 Application For Temporary Premises Licence £150 £0 £150 £150 £0 £150 Personal Licence £50 £0 £50 £50 £0 £50 Issuing Replacement Personal Licence £10 £0 £10 £10 £0 £10 Occasional Licence £10 £0 £10 £10 £0 £10 Extended Hours Application £10 £0 £10 £10 £0 £10 Certified Copy Premises Licence £10 £0 £10 £10 £0 £10 All fees under the Licensing (Scotland) Act 2005 have been placed at the statutory maximum with exception of Applications for Transfer under section 33 and 34, Page 122 of 162
Page 123
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) LICENCE FEES Taxi/Private Hire Car Driver’s Licence (New): 1 Year £149 £0 £149 £149 £0 £149 3 Years £207 £0 £207 £207 £0 £207 Taxi/Private Hire Car Driver’s Licence (Renewal): 1 Year £122 £0 £122 £122 £0 £122 3 Years £180 £0 £180 £180 £0 £180 Taxi Operator’s Licence: WAV £74 £0 £74 £74 £0 £74 ULH £144 £0 £144 £144 £0 £144 Car £297 £0 £297 £297 £0 £297 Private Hire Operator’s Licence: WAV £63 £0 £63 £63 £0 £63 ULH £122 £0 £122 £122 £0 £122 Car £250 £0 £250 £250 £0 £250 Taxi Booking Office: 1 Year £207 £0 £207 £207 £0 £207 3 Years £276 £0 £276 £276 £0 £276 Vehicle Substitution: Private Hire £60.00 £0 £60.00 £60.00 £0 £60.00 Taxi £40.00 £0 £40.00 £40.00 £0 £40.00 Meter Test Only £37.50 £0 £37.50 £37.50 £0 £37.50 Change of Vehicle Registration £48 £0 £48 £48 £0 £48 Taxi Plate and Mounting: Plate brackets front and back £30 £0 £30 £30 £0 £30 Plate (each) £15 £0 £15 £15 £0 £15 Advertisement £74 £0 £74 £74 £0 £74 Replacement Badge £10 £0 £10 £10 £0 £10 Replacement door stickers (each) £10 £0 £10 £10 £0 £10 Internal complaint badge and wallet £10 £0 £10 £10 £0 £10 Window Cleaner: 1 Year £116 £0 £116 £116 £0 £116 3 Years £175 £0 £175 £175 £0 £175 29: AMENDED FEES UNDER CIVIC GOVERNMENT (SCOTLAND) ACT 1982 Page 123 of 162
Page 124
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Street Trader: 1 Year £175 £0 £175 £175 £0 £175 3 Years £250 £0 £250 £250 £0 £250 Street Trader (Variation) - 1 Year £111 £0 £111 £111 £0 £111 Second Hand Motor Dealer: 1 Year £217 £0 £217 £217 £0 £217 3 Years £323 £0 £323 £323 £0 £323 Second Hand Dealer: 1 Year £217 £0 £217 £217 £0 £217 3 Years £323 £0 £323 £323 £0 £323 Stamp Fairs - 1 Year £43 £0 £43 £43 £0 £43 Stall (Antiques Fair) - 1 Year £69 £0 £69 £69 £0 £69 Cabinet: 1 Year £69 £0 £69 £69 £0 £69 3 Years £164 £0 £164 £164 £0 £164 Market Operator: 1 Year £228 £0 £228 £228 £0 £228 3 Years £303 £0 £303 £303 £0 £303 1 Year £109 £0 £109 £109 £0 £109 3 Years £192 £0 £192 £192 £0 £192 Late Hours Catering: 1 Year £376 £0 £376 £376 £0 £376 3 Years £435 £0 £435 £435 £0 £435 Metal Dealer: 1 Year £228 £0 £228 £228 £0 £228 3 Years £303 £0 £303 £303 £0 £303 Itinerant Metal Dealer: 1 Year £133 £0 £133 £133 £0 £133 3 Years £202 £0 £202 £202 £0 £202 Indoor Sports Entertainment: 1 Year £207 £0 £207 £207 £0 £207 3 Years £281 £0 £281 £281 £0 £281 Sex Shop Licence £1,300 £0 £1,300 £1,300 £0 £1,300 Sexual Entertainment Licence £1,596 £0 £1,596 £1,596 £0 £1,596 already in place for the same premises: Page 124 of 162
Page 125
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Skin Piercing and Tattooing Licence: 1 Year £270 £0 £270 £270 £0 £270 3 Years £334 £0 £334 £334 £0 £334 Small Lotteries: Licence £40 £0 £40 £40 £0 £40 Renewal £20 £0 £20 £20 £0 £20 Material Change Civic £74 £0 £74 £74 £0 £74 Knife Dealers: 1 Year £270 £0 £270 £270 £0 £270 3 Years £323 £0 £323 £323 £0 £323 Knife Dealers (Fair) £69 £0 £69 £69 £0 £69 PUBLIC ENTERTAINMENT Community/Village Halls: 1 Year £197 £0 £197 £197 £0 £197 3 Years £260 £0 £260 £260 £0 £260 Capacity < 200: 1 Year £197 £0 £197 £197 £0 £197 3 Years £260 £0 £260 £260 £0 £260 Capacity 201 – 1500: 1 Year £313 £0 £313 £313 £0 £313 3 Years £382 £0 £382 £382 £0 £382 Capacity 1501 – 5000: 1 Year £758 £0 £758 £758 £0 £758 3 Years £869 £0 £869 £869 £0 £869 Capacity 5001 – 20000: 1 Year £1,629 £0 £1,629 £1,629 £0 £1,629 3 Years £2,169 £0 £2,169 £2,169 £0 £2,169 Capacity >20000: 1 Year £3,251 £0 £3,251 £3,251 £0 £3,251 3 Years £4,334 £0 £4,334 £4,334 £0 £4,334 Funfair: 1 Year £323 £0 £323 £323 £0 £323 3 Years £520 £0 £520 £520 £0 £520 Fun Fair/Inflatables with less than 5 kids rides at Community Event £68 £0 £68 £68 £0 £68 Page 125 of 162
Page 126
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) HOUSES IN MULTIPLE OCCUPATION - Housing (Scotland) Act 2006 Occupancy 3-5 £785 £0 £785 £785 £0 £785 Occupancy 6-10 £864 £0 £864 £864 £0 £864 Occupancy 11-20 £950 £0 £950 £950 £0 £950 Occupancy 21-30 £1,045 £0 £1,045 £1,045 £0 £1,045 Occupancy 31-40 £1,149 £0 £1,149 £1,149 £0 £1,149 Occupancy 41-50 £1,298 £0 £1,298 £1,298 £0 £1,298 Occupancy 51-75 £1,427 £0 £1,427 £1,427 £0 £1,427 Occupancy 76-100 £1,569 £0 £1,569 £1,569 £0 £1,569 Occupancy 101+ £1,725 £0 £1,725 £1,725 £0 £1,725 Additional Inspection Fee £80 £0 £80 £80 £0 £80 Variation to HMO £71 £0 £71 £71 £0 £71 SHORT-TERM LET LICENCE FEES 3-Year Licence New/Renewal Secondary Letting Licence: Occupancy 1-2 Guests £350 £0 £350 £350 £0 £350 Occupancy 3-6 Guests £530 £0 £530 £530 £0 £530 Occupancy 7-10 Guests £900 £0 £900 £900 £0 £900 Occupancy 11+ Guests £1,600 £0 £1,600 £1,600 £0 £1,600 Home Letting Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Sharing Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £265 £0 £265 £265 £0 £265 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 The report “Review of Licence Fees” approved all amended fees under Civic Government (Scotland) Act 1982 (Report No. 12/173 refers). Page 126 of 162
Page 127
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Temporary Licence (Maximum Period of 6 Weeks) Secondary Letting Licence Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £270 £0 £270 £270 £0 £270 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Letting Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Temporary Exemption (Max. Period of 6 Weeks in any 12 Month Period) Secondary Letting Licence Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Home Sharing Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £45 £0 £45 £45 £0 £45 Occupancy 3-6 Guests £70 £0 £70 £70 £0 £70 Occupancy 7-10 Guests £115 £0 £115 £115 £0 £115 Occupancy 11+ Guests £200 £0 £200 £200 £0 £200 Page 127 of 162
Page 128
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Material Change of Circumstances - Premises Secondary Letting Licence Occupancy 1-2 Guests £175 £0 £175 £175 £0 £175 Occupancy 3-6 Guests £270 £0 £270 £270 £0 £270 Occupancy 7-10 Guests £450 £0 £450 £450 £0 £450 Occupancy 11+ Guests £800 £0 £800 £800 £0 £800 Home Letting Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Home Letting and Home Sharing Licence: Occupancy 1-2 Guests £90 £0 £90 £90 £0 £90 Occupancy 3-6 Guests £135 £0 £135 £135 £0 £135 Occupancy 7-10 Guests £225 £0 £225 £225 £0 £225 Occupancy 11+ Guests £400 £0 £400 £400 £0 £400 Variation of Licence £75 £0 £75 £75 £0 £75 Material Change of Circumstance - Licence Holder £75 £0 £75 £75 £0 £75 Duplicate Licences £20 £0 £20 £20 £0 £20 Certified True Copy of any Entry on the Public Register £20 £0 £20 £20 £0 £20 The fee to register as a private landlord with a single local authority is £75 + £17 per property. The fee to register as a private landlord with a two or more local authorities is £37.50 per local authority + £17 per property. Late penalty fee is £149. PROFESSIONAL FEES Fees are placed at a level which reflects the fact that the Council wants to attract business. The Council only recover fees where the transaction involves a third party (e.g. lease/servitude) and it is reasonable to recover them from the third party. PROPERTY SALES Any fee is agreed with Estates which is then deducted off the capital receipt. SECTION 75 The Council charge £500 which is broadly in line with other Councils. This is notified to the other party at the start of the transaction and recovered at the end of the transaction before the planning consent is issued. Page 128 of 162
Page 129
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) REGISTRATION FEES Full or Abbreviated Extract: Purchased within one month of registration £10 £0 £10 £10 £0 £10 Where the Registrar is given sight of a full or abbreviated extract £10 £0 £10 £10 £0 £10 Purchased more than one month after the date of registration £15 £0 £15 £15 £0 £15 Submission of marriage notice (per notice form) £45 £0 £45 £45 £0 £45 For solemnisation of civil marriage/ civil partnership £55 £0 £55 £55 £0 £55 £65 £0 £65 £70 £0 £70 £140 £0 £140 £145 £0 £145 Extra fee payable for weekday ceremonies (outwith normal office hours) £210 £0 £210 £220 £0 £220 Extra fee payable for weekend ceremonies £235 £0 £235 £245 £0 £245 Naming Ceremony £250 £0 £250 £260 £0 £260 Renewal of Vows £250 £0 £250 £260 £0 £260 Particular Search £5 £0 £5 £5 £0 £5 General Search £15 £0 £15 £15 £0 £15 Individual Citizenship Ceremony £80 £0 £80 £80 £0 £80 Should the Register General decide to increase the statutory charges during 2025/26 a further report will be presented to the Finance and Resources Committee. 31: HUMAN RESOURCES CHARGES Trade Union Commission - Subject to requirements of the Trade Union Bill Arrestment Income: Legislation allows the right on all employers to deduct a £1.00 administration fee from employees with salary arrestments Payroll Service charge - This is inflated by RPI annually Insurance Personal Accident Insurance Illness Consultancy: This is dependent on requirements and the level of the work involved 10% of total payment per insurer 10% of total payment per insurer £100 per hour (Dependant on requirements) £100 per hour (Dependant on requirements) £1.68 per item on payslip per employee £1.74 per item on payslip per employee 21.12% of total payment to insurer 21.12% of total payment to insurer (during office hours) 2.5% of gross deduction 2.5% of gross deduction £1 Per Employee £1 Per Employee 30: DEMOCRATIC SERVICES CHARGES Lounge (during office hours) Page 129 of 162
Page 130
Total Total Charge Charge Charge Charge 24/25 VAT 24/25 (Inc VAT) 25/26 VAT 25/26 (Inc VAT) Mainstream Rent Bed and Breakfast Dispersed Tenancies Greyfriars Hostel: Rent Heat and Light St Catherine's Square: Rent Sheltered Housing (PKC) Retirement Complexes Rechargeable Repairs Inappropriate Emergencies Planned Maintenance Stair Lighting Lock-up Rent: Council Tenants Non-Council Tenants Garage Site Heat and Lighting - Council Tenants: Sheltered Housing Market, Milne and Lickley Court Multi-Tenure Blocks - Owner Occupiers: Market, Milne and Lickley Court Potterhill and Pomarium Legal Expenses: Single Tenant Joint Tenant Eviction fees/costs Garden Maintenance Garden Maintenance - Hedge Cutting £200.00 - £300.00 per year £200.00 - £300.00 per year £124.00 per year £453.96 per year £46.80 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £300.00 - £400.00 per year £10.23 per week £10.84 per week £444.77 - £492.07 per year £526.63 - £650.57 per year £1,339.07 - £1,339.27 per year £1,302.95 - £1,303.08 per year £791.96 - £1,334.84 per year £633.88 - £1,117.48 per year £791.44 per year £632.84 per year SHELTERED HOUSING £53.22 - £89.54 per week £56.41 - £94.91 per week OTHER ACCOMMODATION SERVICES Cost varies depending on the extent of the works Cost varies depending on the extent of the works £253.24 per year £261.04 per year £47.18 - £113.73 per week £50.01 - £120.55 per week £11.90 per week £11.90 per week Charge depends on establishment rate and family / room size Charge depends on establishment rate and family / room size MAINSTREAM ACCOMMODATION TEMPORARY HOMELESS ACCOMMODATION £47.18 - £113.73 per week £50.01 - £120.55 per week 32: HOUSING RELATED CHARGES £2.45 per week £2.60 per week £12.27 per week £13.01 per week £40.00 per call out £40.00 per call out £29.12 per year £52.35 per year Cost varies depending on the extent of the works Cost varies depending on the extent of the works £53.22 - £71.38 per week £56.41 - £75.66 per week £68.31 per week £72.41 per week Page 130 of 162
Page 131
Appendix E Summary of Council Cash Backed Reserves • 31 March 2024 • Projected 31 March 2025 The audited 2023/24 Annual Accounts, that were presented to the Audit and Risk Committee on 2 December 2024 (Report No. 24/340 refers), provides an overview of the Reserves position as at 31 March 2024 which is summarised in the table below. A projection of balances to be held 31 March 2025 is also shown. Summary of Council Cash Backed Reserves 2024/25 (Projected) £’000 2023/24 (Audited) £’000 General Fund 61,403 83,794 Housing Revenue Account 900 2,260 Capital Fund 37,993 31,026 Insurance Fund 100 1,709 Capital Receipts Reserve 1,120 2,102 Capital Grants Unapplied 87 87 101,603 120,978 The above summary excludes the • Revaluation Reserve • Capital Adjustments Account • Financial Instruments Adjustment Account • Pensions Reserve • Employee Statutory Adjustment Account These Reserves reflect proper accounting practice, but are not resource-backed and are, therefore, of limited relevance in determining the Council’s Reserves and budget strategies. 4 Page 131 of 162
Page 132
Page 132 of 162
Page 133
Appendix F £'000 £'000 Balance on General Fund at 1 April 2024 83,794 Budgeted Contributions to/(from) Balances (Approved February 2024) (13,819) Approved Contributions to/(from) Balances since February 2024 (13,191) Revenue Monitoring - Report 3 Service 1,111 Corporate 44 1,155 Year End Adjustments: Devolved School Management: Projected Under spend 200 Revenue Grants - PEF Funding 100 Developer Contributions: Commuted Sums Net Income 187 Salix (23) Service concession 3,000 3,464 Projected Balance on General Fund at 31 March 2025 61,403 Projected General Fund Balance at 31 March 2025 (excl HRA) 4 Page 133 of 162
Page 134
Page 134 of 162
Page 135
Appendix G Earmarked General Fund Balances 31-Mar-25 31-Mar-24 (Projected) (Actual) £m £m General Fund Balance at 31 March (Per Appendix F) 61.403 83.794 Less Earmarked Amounts Service Concession Scheme (13.262) (17.262) Revenue Grants (9.505) (17.337) Developer Contributions (6.642) (6.455) Transformation and Workforce Management (4.855) (7.606) Affordable Housing (4.201) (5.609) Car Parking (0.992) (1.532) Anti-Poverty Measures (0.985) (1.860) Non-Recurring Pressures c/f from 2024/25 (0.671) 0.000 Non-Recurring Pressures c/f from 2023/24 (0.379) (1.635) Culture (0.296) (0.857) School Estate (0.262) (2.164) Devolved School Management Balances (0.200) (0.501) Works Maintenance (0.200) (0.200) Property Maintenance (0.112) (0.262) Local Government Elections (0.106) (0.053) School Counsellors (0.102) (0.329) Climate Change (0.095) (0.205) Salix Fund (0.079) (0.102) Community Investment Fund (0.067) (0.087) Child Abuse (0.050) 0.000 Local Action Partnerships (0.046) (0.046) Financial Assistance (0.040) (0.020) Modern Apprentices / Graduate Trainees (0.027) (0.367) Services for Children, Young People and Families 0.000 (0.281) Community Resilience 0.000 (0.175) Ventilation measures 0.000 (0.076) Perth Leisure Vision 0.000 (0.062) Total Earmarked Reserves (43.174) (65.083) Updated Uncommitted Balance 18.229 18.711 4 Page 135 of 162
Page 136
Page 136 of 162
Page 137
Appendix H Summary of Earmarked Reserves at 31 March 2025 Service Concession Scheme - £13.262 million These resources are earmarked to be phased over a number of years to contribute to the funding of the Revenue Budget. Revenue Grants - £9.505 million These grants are being carried forward in Reserves in accordance with proper accounting practice as the grant conditions have been met but the relevant expenditure has not yet been fully incurred. It is possible that further grants will be received in advance of the financial year end, which will augment the projected earmarked Reserve. Developer Contributions: Commuted Sums & Infrastructure and Affordable Housing - £6.642 million The Environment, Infrastructure and Economic Development Committee approved supplementary guidance on 20 September 2023 for developer contributions. Developer Contributions are held in the Council’s earmarked Reserves until they are applied to relevant schemes. It is projected that approximately £983,000 of unapplied resources in relation to affordable housing will be held by the Council at 31 March 2025. Additionally, it is proposed to earmark accumulated balances of £3.439 million for the provision of education infrastructure and £855,000 for transport infrastructure. Contributions are also provided by developers towards the cost of maintaining areas of ground. These contributions are used to fund relevant expenditure over a ten-year period. It is projected that approximately £1.365 million of unapplied resources for tree planting, play areas, community allotments and sports grounds will be held by the Council at 31 March 2025. Transformation and Workforce Management - £4.855 million The Council has resources earmarked to enable the Transformation & Change Strategy and workforce management in future years. Affordable Housing (Resources accrued from reduced Council Tax Discounts) - £4.201 million It is anticipated that by the end of the current financial year, there will be a balance of approximately £4.201 million in earmarked Reserves which has been generated because of the Council’s policy of varying the level of Council Tax charged for long 4 Page 137 of 162
Page 138
term empty properties and second homes. There are projected commitments against this reserve of £200,000 in 2025/26. Car Parking - £992,000 The Car Parking balance at 31 March 2025 is projected to be reduced from the start of the year due to the level of investment. This surplus is restricted in its application under the Road Traffic Regulation Act 1984. Anti-Poverty Measures - £985,000 The Council approved the creation of a COVID-19 Reserve on 27 January 2021 (Report 21/8 refers) to assist with addressing the ongoing impact of Covid-19 in future years. This has now been redirected towards Anti-Poverty measures. Non-Recurring Revenue Budget Proposals - £671,000 from 2024/25 The 2025/26 Provisional Revenue Budget includes non-recurring expenditure proposals of £671,000 which are funded by the Council’s earmarked reserves and have been approved during the year at the Finance & Resources Committee. Non-Recurring Revenue Budget Proposals - £379,000 from 2023/24 The 2025/26 Provisional Revenue Budget includes non-recurring expenditure proposals of £379,000 which are funded by the Council’s earmarked reserves and have been approved during 2023/24 at the Finance & Resources Committee. Culture - £296,000 There is £296,000 remaining from previous earmarked resources for future cultural initiatives across the Council. School Estate - £262,000 These resources include amounts previously approved by the Council for the primary and secondary school estate including maintenance works and resources for new schools. Devolved School Management (DSM) - £200,000 The earmarked amount shown above is an estimate of the accumulated sum available to be carried forward at 31 March 2025 under the approved scheme for managing these budgets. The purposes for which the earmarked amount can be used and the procedures for its management and control are detailed in the Council’s approved DSM scheme Works Maintenance - £200,000 It is proposed that the Council continues to earmark the balance of £200,000 for future works maintenance which remains from the £1.25 million approved as part of the 2018/19 – 2020/21 Revenue Budget. Page 138 of 162
Page 139
Property Maintenance - £112,000 Revenue Budget Report 2021/22 No 3 to the Strategic Policy & Resources Committee on 24 November 2021 approved the earmarking of resources of £250,000 in respect of property maintenance to be utilised in future years. This was increased by a further £55,000 in 2021/22. There is £112,000 remaining from these resources. Local Government Elections - £106,000 These resources are earmarked in reserves as a contribution to local elections. School Counsellors - £102,000 Revenue Budget 2020/21 Update No 2 to the Strategic Policy & Resources Committee on 25 November 2020 (Report No. 20/225 refers) approved the earmarking of resources received from the Scottish Government in respect of counselling in schools which were not anticipated to be spent in 2020/21 due to school closure during the lockdown period. These resources will be applied in 2025/26 following the awarding of a three-year contract. Climate Change - £95,000 Resources are earmarked for climate change activities across the Council. Salix Fund - £79,000 Salix Finance Ltd is a Government owned non-departmental public body which provides interest free loan funding for energy efficiency works. The loan is re-paid to the fund over a number of years and re-invested in future energy efficiency works. It is projected that the balance on the Fund at 31 March 2025 will be approximately £79,000 and this amount is shown as being earmarked within General Fund Reserves. Community Investment Fund - £67,000 It is proposed that the Council continues to earmark the remaining balance of £67,000 of the Community Investment. Child abuse - £50,000 These resources are earmarked for any future additional costs incurred in preparing for public hearings in respect of investigations into Child Abuse arising from residential care claims. Local Action Partnerships - £46,000 The amount shown is earmarked for Local Action Partnerships and is the balance of resources which were approved in 2017/18 Revenue Monitoring Report 3 by the Strategic Policy & Resources Committee (Report No.18/41 refers). These resources are approved for payment to groups via application to one of the seven local action partnerships. Page 139 of 162
Page 140
Financial Assistance - £40,000 There is a recurring annual contribution from reserves to fund any future Mods and other events across Perth and Kinross. Modern Apprentices / Graduate Trainees - £27,000 The projected balance remaining at 31 March 2025 is £27,000 which remains from previous funding for modern apprentices and graduate trainees. Page 140 of 162
Page 141
Appendix I £'000 £'000 Projected General Fund Balance at 1 April 2025 61,403 Financial Year 2025/26 Additions to Balances during year 3,306 Use of Balances (9,418) (6,112) Projected General Fund Balance at 31 March 2026 55,291 Financial Year 2026/27 Additions to Balances during year 4,362 Use of Balances (3,944) 418 Projected General Fund Balance at 31 March 2027 55,709 Financial Year 2027/28 Additions to Balances during year 3,787 Use of Balances (2,680) 1,107 Projected General Fund Balance at 31 March 2028 56,816 Summary of the Projected Use of General Fund Revenue Balances 2025/26 ,2026/27 and 2027/28 The following table only takes account of the use of Reserves where there are known commitments over the next three years. Where the timing of expenditure is unknown budgets will be updated as appropriate. 4 Page 141 of 162
Page 142
Page 142 of 162
Page 143
PERTH AND KINROSS COUNCIL Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Perth and Kinross Council Date of Meeting: 26 February 2025 Report Title: Strategic Investment and Composite Capital Budget Update 2025/26 to 2030/31 Report Number: 25/37 Report Author: John Jennings, Senior Accountant Gregor Walker, Asset Management Officer Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to outline the proposed budget for the Composite Capital Programme for the six years from 2025/26 to 2030/31. 1.2 Sections 1. Purpose 2. Recommendations 3. Background 4. Asset Management Plans and Strategy 5. Capital Budget 2025/26 to 2029/30 6. Capital Budget 2030/31 7. Funding Strategy 8. Impact Value Assessment 9. Appendices 2. Recommendations 2.1 It is recommended that the Council: (i) Approves the adjustments to the existing Capital Budget from 2025/26 to 2029/30 set out in Section 5. (ii) Approves the estimated new capital resources available for the year 2030/31, as detailed at Section 6 of this report and included in Appendix I. 5 Page 143 of 162
Page 144
(iii) Approve the proposed Composite Capital Budget for 2030/31 outlined in Section 6 (iv) Approve the six-year Composite Capital Budget for 2025/26 to 2030/31 as shown at Appendix II of this report. 3. Background Historic Information/Context 3.1 At its meeting on 28 February 2024, the Council approved the six-year Composite Capital Budget for 2024/25 to 2029/30 (Report 24/64 refers). The Finance and Resources Committee subsequently approved updates to this programme throughout the year. In order to maintain a six-year budget, proposals for 2030/31 are now required to be developed. The estimated resources and the process for this year are outlined below. 3.2 This report outlines the estimated resources available for the Composite Capital Budget and details the proposed Composite Capital Programme for the years 2025/26 to 2030/31, thus maintaining a six-year programme. 4. Asset Management Plans and Strategy 4.1 In January 2024, Council approved the Corporate Asset Management Framework (Report 24/18 refers). This included an overarching Corporate Asset Management Policy and Strategy which set out the corporate approach to the management of assets to deliver the Council’s strategic priorities. 4.2 This is supported by 5 stream asset management plans covering: Community Greenspace Fleet ICT Property Roads 4.3 The asset plans describe how individual asset streams adhere to the corporate policy and provide an assessment of the 30-year investment requirement for each asset stream based upon life cycle planning for the existing asset base and existing levels of service. The asset plans are intended to be iterative documents and will be updated on an annual basis to incorporate additional investment and disinvestment decisions. 4.4 Asset management strategy and planning for the Council’s social housing stock is undertaken through the separate Strategic Housing Investment Programme (SHIP) which is developed in consultation with Council tenants and funded through the Housing Revenue Account. 4.5 The critical importance for service delivery of the Council’s assets and infrastructure is reflected within the 5 stream asset management plans. Page 144 of 162
Page 145
The asset plans also highlight the long-term financial challenge presented through investing in and operating these assets. 4.6 Detailed information on each asset stream was set out within the Corporate Asset Management Framework (Report 24/18 refers). This position has been updated and the total investment required, based on existing service levels, not updated for inflation, is now £3.324 billion which is set out in Table 1 below: Table 1: Corporate Asset Management Overview and Life Cycle Planning Investment Projections (30 Year Plan) (2025/26 -2053/54) Asset Stream Current Asset Base Lifecycle Planning Investment Projections (30 Year Plan) Community Greenspace 1,649 greenspace sites £0.123 billion Fleet 2,535 items of fleet and mechanical equipment £0.102 billion Information and Communication Technology (ICT) 23,025 items of hardware and all corporate software £0.220 billion Property 970 sites within the property estate £2.202 billion Roads 1,548 miles of carriageway and related infrastructure £0.677 billion Total £3.324 billion 4.7 The Corporate Asset Management Plan and Strategy underlines the importance of the Council committing a significant element of its available Capital resources on a recurring basis towards investment in our existing assets and infrastructure. 4.8 It is anticipated that the Strategic Investment Advisory Group (SIAG) will take part in a workshop late this year. The purpose of this session will be to provide an overview of how the Council can take steps to address the gap between the investment requirements and funding. This may involve both investment and disinvestment in assets. Furthermore, the SIAG will consider future capital investment / expenditure plans. Any future proposals for future capital investment will be presented to future meetings of the Finance and Resource Committee or the Council for final decisions. Page 145 of 162
Page 146
5. Capital Budget 2025/26 To 2029/30 Adjustments to Resources 5.1 Following receipt of the latest funding information from the Scottish Government, there are several adjustments affecting the resources in the current approved programme. 5.2 With the Scone Flood Protection Scheme no longer being included in the Scottish Government priority list, no further grant funding is available for the scheme. Consequently, the Capital Grant settlement for 2025/26 includes the removal of grant for the Scone scheme, with only historic expenditure receiving grant (at 80%), together with some rephasing of grant for the other schemes. 5.3 It is therefore proposed to remove the Scone Flood Protection Scheme from the approved programme, with a reduction of budgeted expenditure of £767,000 and grant income of £576,000 in the years 2024/25 to 2028/29, resulting in a net saving of £191,000. This amount has therefore been added to the total available resources for the Programme outlined at Section 6 below. 5.4 Surface drainage works are currently being investigated at Scone in conjunction with the Flood Protection works, and it is also anticipated that a revised scheme will be submitted for consideration for inclusion in a future Capital Budget once it has been further developed. 5.5 The Scottish Government Capital Grant settlement for 2025/26 also includes £665,000 of ring-fenced grant for Active Travel. This is an increase of £65,000 from the amount previously assumed for 2025/26, and it is therefore proposed to increase the Active Travel programme by this amount. 6.6 However, the General Capital Grant for 2025/26 is £255,000 lower than previously assumed, and this has also been incorporated into the overall available resources outlined at Section 6. 6.7 A summary of the adjustments to the previously assumed Resources in the current programme are shown in Table 2 below: Table 2 – Reduction in Assumed Resources 2025/26 to 2029/30 £’000 Reduction in Grant - Scone Flood Protection Scheme (576) Reduction in General Capital Grant (255) Reduction in Budgeted Expenditure – Scone Flood Protection Scheme 767 Reduction in Available Resources 2025/26 to 2029/30 (64) Page 146 of 162
Page 147
Adjustments to Approved Budgets 6.8 The Finance and Resources Committee approved the last Capital Monitoring report for the Composite programme at its meeting on 5 February 2025 (Report 25/25 refers), covering the period up to 2029/30. It is proposed to make one further adjustment to the current approved Programme, before the remaining available resources as outlined at Section 6 below are allocated. 6.9 Technology Enabled Telecare was added to the Programme in 2022/23 in order to allow for the replacement of the old analogue Community Alarm system and equipment which were no longer being supported, with digital equipment. This was included as an annual programme, with the refreshment of digital equipment required in later years. However, it was not included within the Capital Budget report in February 2024, therefore there is currently no allocation for 2029/30. It is therefore proposed to include £1 million in 2029/30 to ensure the programme can continue across all years. 7. Capital Budget 2030/31 Resources 7.1 It is currently estimated that the Council will have total new capital resources of £40.750 million available for the Composite Programme in 2030/31 which is summarised in Table 3 below. Table 3 - Estimated New Resources 2030/31 2030/31 £m Long Term Borrowing 26.000 General Capital Grant 12.150 Ring Fenced Grant – Active Travel 0.600 Developer Contributions 2.000 Property Disposals 0.000 TOTAL RESOURCES 40.750 7.2 Under the Local Government in Scotland Act 2003 and the Prudential Code, the Council is required to determine how much it can afford to allocate each year for capital expenditure. This includes determining how much it can afford to borrow, based on its Loan Charge Budgets and forecasts of interest rates. Based on the approved Loans Fund and Capital Fund Strategy within the Medium-Term Financial Plan, including the top-slicing of 1.25% of Council Tax to increase the Loan Charges budget, it has been determined that £26 million of new borrowing is available to support the 2030/31 Capital Programme. 7.3 The level of General Capital Grant for 2030/31 has been estimated at £13.75 million. After allowing for the annual amount which is applied in the Revenue Budget (£1.6 million), the balance of £12.15 million is available for the Capital Programme, and included in Table 2. These amounts are based on recent allocations, with no inflationary uplift applied. Page 147 of 162
Page 148
It has also been assumed that the ring-fenced Capital Grant for Active Travel will continue in the years to 2030/31 at an assumed level of £600,000 each year. However, it should be noted that the Scottish Government has not announced allocations for Capital Grants beyond 2025/26, therefore there remains uncertainty over the actual level to be received in each subsequent year to 2030/31. 7.4 Developer Contributions of £2 million have also been assumed in 2030/31. This is slightly lower than estimates included each year in the current Capital Programme, however the amounts receivable are uncertain and variable, and are dependent on the rate of local house building. There are no Third Party and Revenue Contributions assumed at this stage. This reflects the expenditure proposals outlined in Section 6 relating to annual programmes only. Contributions may therefore be identified once specific work programmes are developed over time. 7.5 There are also no receipts assumed at this stage from property disposals, with fewer surplus properties being identified in recent years. This will also be kept under review over the coming years. 7.6 In addition, Third Party Developer Contributions of £1 million and receipts of £650,000 have been included in the programme for 2030/31 in relation to the Perth Eco-Innovation Park at Perth West. These are part of the original funding strategy for this project, with receipts forecast for several years beyond the end of current budgeted 6-year programme. Therefore, these receipts are ring-fenced for this project and are not available for distribution and have not been included in the New Resources in Table 2 above, however they have been included in the total Resources at Appendix I. Expenditure 7.7 Given the constrained resources available, it is proposed that the available funds are allocated only to ongoing annual rolling programmes in 2030/31 in line with recent annual allocations, with no further adjustments for new projects. The proposed annual allocations are set out in Table 4 as follows: Table 4 - Proposed Allocation of Resources 2030/31 £m Structural Maintenance 9.500 Bridges and Parapet Refurbishments 1.500 Footways 0.400 Road Safety 0.450 Traffic Signals 0.120 Street Lighting 0.600 Play Area Improvements 0.500 Community Greenspace 0.250 Cemetery Extensions 0.200 ICT Infrastructure 5.000 Supporting Digital and Data Analytics 1.650 Page 148 of 162
Page 149
Schools Audio Visual Equipment 0.200 Property (including School Estate) 11.000 Health and Social Care – OT Equipment 0.300 Health and Social Care Telecare 1.000 IT Licences (HSC and ex-Communities) 0.170 TOTAL 32.840 7.8 The Scottish Government ring-fenced Capital Grant for Active Travel projects (previously Cycling Walking and Safer Streets) has also been included in 2030/31. Any differences in the actual amount of grant allocated in each year will be adjusted once the allocations are announced. 7.9 A summary of the overall proposed allocations from the available resources are shown in Table 5 below: Table 5 – Summary of the Allocation of new Resources £ million Annual Allocation for Programmes 2030/31 (Section 6.7) 32.840 Active Travel – Ring Fenced Expenditure 2030/31 (Section 6.8) 0.600 Increase in Technology Enabled Telecare 2029/30 (Section 5.9) 1.000 Reduction in Resources 2025/26 to 2029/30 (Section 5.7) 0.064 Unallocated Resources 2030/31 (see Section 6.10 below) 6.246 TOTAL NEW RESOURCES 2030/31 (Section 6.1) 40.750 7.10 The Finance and Resources Committee on 5 February 2025 (Report 25/25 refers) approved the principle of retaining any budget savings as Unallocated Resources, pending the identification and consideration of future priorities. It is proposed that this principle is extended, with the balance of available resources of £6.246 million added to the Unallocated Resources in 2030/31. 7.11 In addition to the programmes above, it is proposed to include several projects in 2030/31 funded by “Prudential Borrowing”, and the proposed projects are as follows: Fleet Vehicle Replacement Programme - £3.5 million for Vehicle Purchases, less £350,000 of estimated vehicle disposals. Wheeled Bin Replacement Programme - £255,000 for Domestic wheeled Bins and £25,000 for Commercial Wheeled Bins. Recycling Skips and Containers - £75,000 Litter Bins - £55,000 Energy Conservation and Carbon Reduction - £150,000 for each year 2028/29, 2029/30 and 2030/31. 7.12 All the above projects are included in the proposed Composite Capital Budget for 2025/26 to 2030/31 shown at Appendix II. This shows that the Council’s proposed total gross investment on the Composite Capital Programme in the six years to 2030/31 amounts to over £503.628 million. Page 149 of 162
Page 150
8. Funding Strategy. 8.1 The funding of the Composite programme will be managed by the continuation of the Capital Fund Strategy over the medium to long term. This includes continuing the top-slicing of 1.25% of the Council Tax each year to increase the Loan Charges Budget. Updated Loan Charge estimates will be included in the proposed Prudential Indicators within the Annual Treasury Strategy report to be considered by the Council on 5 March 2025, whilst updated Loans Fund and Capital Fund estimates show that the proposed capital plans in this report are affordable, prudent and sustainable. 9. Impact Value Assessment Strategic Investment and Composite Capital Budget Update 2025/26 to 2030/31 10. Appendices Appendix I – Capital Resources 2025/26 to 2030/31 Appendix II – Proposed Composite Capital Budget 2025/26 to 2030/31 Page 150 of 162
Page 151
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL BUDGET 2025/26 TO 2030/31 ESTIMATED RESOURCES APPENDIX 1 Capital Capital Capital Capital Capital Capital Capital Total Resources Resources Resources Resources Resources Resources Resources Capital 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 Resources (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Proposed Proposed Proposed Proposed Proposed Proposed Proposed Proposed Budget Budget Budget Budget Budget Budget Budget Budget Capital Grants General Capital Grant 26,927 9,515 22,389 12,750 12,750 12,750 12,750 82,904 Recycling Improvement Fund 98 0 0 0 0 0 0 0 Road Safety Initiaive Fund 383 0 0 0 0 0 0 0 Total Capital Grants 27,408 9,515 22,389 12,750 12,750 12,750 12,750 82,904 General Capital Receipts General Fund - Capital Receipts 413 507 0 0 0 0 0 507 General Fund Ring Fenced Receipts 552 578 844 994 981 1,019 1,000 5,416 Total Capital Receipts 965 1,085 844 994 981 1,019 1,000 5,923 Commercial Property Capital Receipts Capital Receipts b/f 2,102 (96,001) (118,585) (184,271) (171,459) (167,159) (161,887) (96,001) Commercial Property Capital Receipts 713 430 0 1,088 0 0 0 1,518 Capital Receipts c/f 96,001 118,585 184,271 171,459 167,159 161,887 158,587 158,587 Total Commercial Capital Receipts Applied 98,816 23,014 65,686 (11,724) (4,300) (5,272) (3,300) 64,104 Contributions Tay Cities Deal (69) 550 505 3,945 500 956 0 6,456 Third Party Contributions 1,485 0 2,000 3,000 1,000 1,000 1,000 8,000 Developer Contributions 3,707 2,367 2,600 2,600 2,500 2,500 2,000 14,567 Revenue Budget Contributions 84 124 124 124 0 0 0 372 Total Contributions 5,207 3,041 5,229 9,669 4,000 4,456 3,000 29,395 Capital Borrowing Requirement Corporate Borrowing Requirement 23,444 70,878 35,448 71,029 47,723 31,145 26,586 282,809 Prudential Borrowing Requirement 8,423 20,474 3,724 3,540 3,500 3,575 3,680 38,493 Total Capital Borrowing Requirement 31,867 91,352 39,172 74,569 51,223 34,720 30,266 321,302 TOTAL CAPITAL RESOURCES/ GROSS BUDGET EXPENDITURE 164,263 128,007 133,320 86,258 64,654 47,673 43,716 503,628 5 Page 151 of 162
Page 152
Page 152 of 162
Page 153
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 SUMMARY OF NET EXPENDITURE Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total Budget 2025/26- SERVICE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE 30,760 46,769 36,099 22,104 17,851 16,103 16,700 155,626 HOUSING & COMMUNITIES 1,829 4,009 1,493 1,558 1,500 1,500 950 11,010 ECONOMY, DEVELOPMENT & PLANNING 50,868 12,457 32,843 (5,862) (2,150) (2,636) (1,650) 33,002 PROPERTY SERVICES 68,812 55,876 52,803 48,867 35,150 22,650 11,150 226,496 CUSTOMER & DIGITAL SERVICES 8,347 5,995 5,219 10,222 8,502 5,911 6,950 42,799 HEALTH & SOCIAL CARE 1,062 1,649 1,390 1,306 1,320 1,170 1,370 8,205 UNALLOCATED CAPITAL RESOURCES 52 0 0 0 0 0 6,246 6,246 TOTAL NET BUDGET 161,730 126,755 129,847 78,195 62,173 44,698 41,716 483,384 5 Page 153 of 162
Page 154
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ENVIRONMENT & INFRASTRUCTURE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Traffic & Road Safety Road Safety Initiatives (20mph zones etc.) 718 362 362 361 400 400 450 2,335 Scottish Government Grant (383) 0 0 0 0 0 0 0 Road Safety Initiatives - A94 Safety Improvements 84 0 0 0 0 0 0 0 Active Travel - Traffic & Road Safety Schemes 816 665 600 600 600 600 600 3,665 Third Party Contribution (77) 0 0 0 0 0 0 0 Additional Road Safety - Pedestrian Crossings 60 246 153 0 0 0 0 399 Schools Road Safety Measures 122 0 0 0 0 0 0 0 20mph Signage Programme - Schools 128 0 0 0 0 0 0 0 20mph Signage Programme 39 0 0 0 0 0 0 0 Car Parking Investment - Pitlochry 205 0 0 0 0 0 0 0 Revenue Contribution (55) 0 0 0 0 0 0 0 Asset Management - Roads & Lighting Structural Maintenance 13,347 8,963 8,963 8,964 8,320 8,320 9,500 53,030 Third Party Contributions (262) 0 0 0 0 0 0 0 Traffic Signals - Renewals/Upgrading 173 100 100 100 100 100 120 620 Footways 622 368 368 368 341 341 400 2,186 Street Lighting 0 0 0 0 600 600 600 1,800 Investment in Local Footpaths 0 20 100 0 0 0 0 120 Road Safety Barriers 22 0 0 0 0 0 0 0 Asset Management - Bridges Bridge Refurbishment Programme 1,283 2,723 2,520 3,201 2,000 2,000 1,500 13,944 Vehicular Bridge Parapets Programme - Assess & Upgrade 1 33 0 0 0 0 0 33 Old Perth Bridge - Strengthening 155 2,380 0 0 0 0 0 2,380 TOTAL CARRIED FORWARD 16,998 15,860 13,166 13,594 12,361 12,361 13,170 80,512 Page 154 of 162
Page 155
Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ENVIRONMENT & INFRASTRUCTURE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 16,998 15,860 13,166 13,594 12,361 12,361 13,170 80,512 Perth Queens Bridge - Strengthening 59 154 2,143 0 0 0 0 2,297 Garry Viaduct 46 321 515 1,790 1,690 0 0 4,316 Culteuchar Culvert 13 0 0 0 0 0 0 0 Improvement Schemes A977 Upgrades 5 173 0 0 0 0 0 173 Broich Road, Crieff - Road Realignement & Safety Measures 0 18 0 0 0 0 0 18 Rural Flood Mitigation Schemes Perth Flood Protection Scheme - South Inch Culvert 259 0 0 0 0 0 0 0 Comrie Flood Protection Scheme 6,193 21,481 7,830 0 0 0 0 29,311 Milnathort Flood Protection Scheme 72 267 0 0 0 0 0 267 South Kinross Flood protection Scheme 239 1,962 8,823 3,150 75 0 0 14,010 Flood Mitigation Measures - Dunkeld and Buckie Braes 8 72 48 180 375 317 0 992 Coastal Change Adaptation 48 52 0 0 0 0 0 52 Climate Change Nature Restoration 232 0 0 0 0 0 0 0 Waste Strategy Recycling Improvement Fund 98 0 0 0 0 0 0 0 Scottish Government Grant (98) 0 0 0 0 0 0 0 Prudential Borrowing Wheeled Bin Replacement Programme - Domestic Bins 267 200 200 200 220 220 225 1,265 Wheeled Bin Replacement Programme - Commercial Bins 161 20 20 20 25 25 25 135 Recycling Containers, Oil Banks & Battery Banks - Replacement Programme209 105 105 105 70 70 75 530 Capital Receipts - Disposal (2) 0 0 0 0 0 0 0 Litter Bins 50 50 50 50 55 55 55 315 Vehicle Replacement Programme 5,495 5,777 2,942 2,692 3,311 3,394 3,500 21,616 Capital Receipts - Vehicle Disposals (550) (578) (294) (269) (331) (339) (350) (2,161) Street Lighting Renewal - LED & Column Replacement 958 835 551 592 0 0 0 1,978 TOTAL 30,760 46,769 36,099 22,104 17,851 16,103 16,700 155,626 Page 155 of 162
Page 156
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total HOUSING & COMMUNITIES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Community Greenspace Play Areas - Improvements Implementation Strategy 641 872 150 150 500 500 500 2,672 Third Party Contribution (4) 0 0 0 0 0 0 0 3G Pitch, Blairgowrie 117 0 0 0 0 0 0 0 Settlement/Neigbourhood Parks 250 300 0 0 0 0 0 300 Third Party Contribution (84) 0 0 0 0 0 0 0 Countryside Sites 0 0 0 139 0 0 0 139 Community Greenspace Sites 0 654 898 894 700 700 250 4,096 Community Greenspace Bridges 197 0 0 0 0 0 0 0 Third Party Contribution (13) 0 0 0 0 0 0 0 Core Path Implementation 110 0 0 0 0 0 0 0 Third Party Contribution (110) 0 0 0 0 0 0 0 Premier parks 46 0 0 0 0 0 0 0 Third Party Contribution (14) 0 0 0 0 0 0 0 Kinoull Hill 8 0 0 0 0 0 0 0 Cemetery Extensions 13 60 445 375 300 300 200 1,680 Housing Projects Gypsy Travellers Site Improvement Works 185 0 0 0 0 0 0 0 Additional Gypsy Traveller Site Improvement Works 225 0 0 0 0 0 0 0 New Gypsy Traveller Site 6 1,990 0 0 0 0 0 1,990 Public Transport Community Transport Iniatives 181 18 0 0 0 0 0 18 Prudential Borrowing Projects Community Transport Vehicles 0 115 0 0 0 0 0 115 Community Planning Community-Led Asset Transfers 75 0 0 0 0 0 0 0 TOTAL 1,829 4,009 1,493 1,558 1,500 1,500 950 11,010 Page 156 of 162
Page 157
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ECONOMY, DEVELOPMENT & PLANNING Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Improvement Schemes A9/A85 Road Junction Improvements 212 0 0 0 0 0 0 0 Cross Tay Link Road (CTLR) 44,745 0 0 0 0 0 0 0 Bertha Park Link Road 686 400 10,000 1,808 0 0 0 12,208 Perth & Kinross Place-making Perth, Place, People 0 0 3,598 0 0 0 0 3,598 Perth City Centre Golden Route (Rail Station) 23 45 0 0 0 0 0 45 City Greening 0 31 0 0 0 0 0 31 Perth & Kinross Lighting Action Plan 476 844 0 0 0 0 0 844 Other Planning Projects Low Carbon Transport & Active Travel Hub - Broxden EV Chargers (74) 0 0 0 0 0 0 0 Third Party Contribution - ERDF (2) 0 0 0 0 0 0 0 Third Party Contribution - Tay Cities Deal 69 0 0 0 0 0 0 0 Revenue Contribution 7 0 0 0 0 0 0 0 Perth Eco-Innovation Park at Perth West 780 9,737 22,300 0 0 0 0 32,037 Third Party Contribution - Tay Cities Deal 0 (550) (505) (3,945) (500) (956) 0 (6,456) Other Third Party Contributions 0 0 (2,000) (3,000) (1,000) (1,000) (1,000) (8,000) Capital Receipts - Ring-Fenced Land Disposals 0 0 (550) (725) (650) (680) (650) (3,255) Economic Development Investment - Land & Serviced sites 1,000 1,000 0 0 0 0 0 1,000 Adapt Your Property - Vacant Town & City Centre Space 300 0 0 0 0 0 0 0 Commercial Property Investment Programme North Muirton Industrial Estate - Site Servicing & Provision of Units 43 0 0 0 0 0 0 0 Broxden Business Park - Additional Infrastructure 6 0 0 0 0 0 0 0 Western Edge, Kinross - Site Servicing (17) 0 0 0 0 0 0 0 Broxden Drainage Mitigation Works 1,225 0 0 0 0 0 0 0 Third Party Contribution (Scottish Water) (919) 0 0 0 0 0 0 0 TOTAL CARRIED FORWARD 48,560 11,507 32,843 (5,862) (2,150) (2,636) (1,650) 32,052 Page 157 of 162
Page 158
Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total ECONOMY, DEVELOPMENT & PLANNING Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 48,560 11,507 32,843 (5,862) (2,150) (2,636) (1,650) 32,052 Ruthvenfield Business Centre 1,356 0 0 0 0 0 0 0 North Muirton - Drainage 2 0 0 0 0 0 0 0 Prudential Borrowing Projects Land Purchase & Development 950 950 0 0 0 0 0 950 TOTAL 50,868 12,457 32,843 (5,862) (2,150) (2,636) (1,650) 33,002 Page 158 of 162
Page 159
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total PROPERTY SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Property Services - Project support Investment in the Learning Estate 1,591 13,050 8,650 6,823 0 0 0 28,523 Methven Primary School Refurbishment 206 3,500 300 0 0 0 0 3,800 Kirkmichael Primary School Upgrade 25 0 0 0 0 0 0 0 New Primary School at Bertha Park Site 0 341 7,672 15,400 0 0 0 23,413 Riverside Primary School 483 0 0 0 0 0 0 0 Perth Academy - Refurbishments 3,050 1,650 299 0 0 0 0 1,949 Perth Grammar School - Upgrade Programme (Phase 3) 1,000 1,500 1,488 0 0 0 0 2,988 Perth High School Internal Services & Refurbishment 12 0 0 0 0 0 0 0 Perth High School - New School Investment 40,899 6,600 3,600 0 0 0 0 10,200 Harris Academy/Invergowrie - Extension 591 0 0 0 0 0 0 0 Blairgowrie Recreation Centre - Replacement 15,327 1,303 0 0 0 0 0 1,303 Technology Expansion 115 771 483 0 0 0 0 1,254 Property Services - Projects & Contracts Free School Mean Expansion Programme 0 1,000 2,511 0 0 0 0 3,511 Community Campus Access adaptations 0 25 0 0 0 0 0 25 Property Service Manager DDA Adaptation & Alteration Works Programme 130 300 200 200 0 0 0 700 Property Compliance Works Programme 1,017 650 650 400 0 0 0 1,700 Capital Improvement Projects Programme (including School Estate) 2,265 1,800 1,800 894 10,000 10,000 11,000 35,494 Pitlochry High School - Upgrade Programme 104 60 0 0 0 0 0 60 Friarton Depot - Waste Transfer Station 250 2,531 0 0 0 0 0 2,531 TOTAL CARRIED FORWARD 67,065 35,081 27,653 23,717 10,000 10,000 11,000 117,451 Page 159 of 162
Page 160
Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total PROPERTY SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) TOTAL BROUGHT FORWARD 67,065 35,081 27,653 23,717 10,000 10,000 11,000 117,451 Energy Efficiency Works - Various Properties 36 0 0 0 0 0 0 0 Revenue Contribution (Salix Reserve) (36) 0 0 0 0 0 0 0 Letham Wellbeing Hub 95 0 0 0 0 0 0 0 PH2O 500 2,000 25,000 25,000 25,000 12,500 0 89,500 Crieff Drummond Armsa - Regeneration 0 3,000 0 0 0 0 0 3,000 Perth Museum 167 0 0 0 0 0 0 0 Perth Art Gallery 100 2,795 0 0 0 0 0 2,795 Prudential Borrowing Projects Decarbonisation 739 600 0 0 0 0 0 600 Energy Conservation & Carbon Reduction Programme 146 150 150 150 150 150 150 900 Pullar House - Purchase & Repurposing 0 10,000 0 0 0 0 0 10,000 Kinnoull Street Car Park - Purchase 0 2,250 0 0 0 0 0 2,250 TOTAL 68,812 55,876 52,803 48,867 35,150 22,650 11,150 226,496 Page 160 of 162
Page 161
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total CUSTOMER & DIGITAL SERVICES Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Customer & Digital Services ICT Infrastructure & Replacement & Upgrade Programme 4,927 3,112 3,273 7,698 6,472 3,687 5,000 29,242 Data & Analytics 600 1,206 720 708 716 733 650 4,733 Supporting Digital 750 1,175 928 1,185 914 920 1,000 6,122 Software Licences (Revenues & Benefits) 51 51 51 49 0 0 0 151 School Audio-Visual (AV) Equipment Replacement Programme 125 35 106 35 300 471 200 1,147 Swift Social Work System Replacement (Mosaic) 1,712 430 180 586 0 0 0 1,196 Revenue Contribution 0 (124) (124) (124) 0 0 0 (372) PC Replacement & IT Upgrades - Hardware 22 15 14 14 25 25 25 118 PC Replacement & IT Upgrades - Licenses 80 95 71 71 75 75 75 462 Case Management System 80 0 0 0 0 0 0 0 TOTAL 8,347 5,995 5,219 10,222 8,502 5,911 6,950 42,799 Page 161 of 162
Page 162
PERTH & KINROSS COUNCIL APPENDIX II COMPOSITE CAPITAL BUDGET 2025/26 to 2030/31 Revised Approved Approved Approved Approved Approved Approved Approved Budget Budget Budget Budget Budget Budget Budget Total HEALTH & SOCIAL CARE Budget 2025/26- PROJECT/NATURE OF EXPENDITURE 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Occupational Therapy Equipment 650 250 250 150 250 100 300 1,300 Technology Enabled Telecare 360 1,088 1,087 1,087 1,000 1,000 1,000 6,262 Moving & Handling Office Refurbishment 0 29 0 0 0 0 0 29 Software Licences 52 53 53 69 70 70 70 385 Developing Supported Tenancies 0 229 0 0 0 0 0 229 TOTAL 1,062 1,649 1,390 1,306 1,320 1,170 1,370 8,205 Page 162 of 162