Minute of Special Meeting of Perth and Kinross Council of 26 February 2025 for Approval
Perth and Kinross Council · 7 May 2025
Back to Perth and Kinross Council — 7 May 2025 and its agenda
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SPECIAL MEETING OF PERTH AND KINROSS COUNCIL Minute of special hybrid meeting of Perth and Kinross Council held in the Council Chamber, 2 High Street, Perth on Wednesday 26 February 2025 at 9.30am. Present: Provost X McDade, Depute Provost A Parrott, Bailies C Ahern, A Bailey, R Brock, C McLaren and M Williamson; Councillors K Allan, H Anderson, L Barrett, P Barrett, B Brawn, S Carr, A Chan, D Cuthbert, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, B Leishman, I MacPherson, I Massie, S McCole, T McEwan, J Rebbeck, C Reid, W Robertson, C Shiers, F Smith, C Stewart, G Stewart, R Watters and J Welch. In Attendance: T Glen, Chief Executive; C Mailer, Depute Chief Executive; L Simpson, Strategic Lead - Legal and Governance; S Walker, Strategic Lead – Finance and Business Support; J Pepper, Director/Chief Officer, Perth and Kinross Health & Social Care Partnership, S Crawford, Strategic Lead – Property Services; S Merone, Strategic Lead – Economy, Development and Planning; L Brady, K Fraser, A O’Brien, N Sutherland, S Hendry, A Brown and M Pasternak (all Legal and Governance). Provost X McDade, Presiding. 1. Welcome And Apologies Provost McDade welcomed all those present to the meeting. No apologies were submitted. 2. Declarations Of Interest There were no Declarations of Interests in terms of the Councillors’ Code of Conduct. 3. Notice of Petitions 3(i) Urge Perth and Kinross to Build an Ambitious PH2O Facility (PET-2024-01) In terms of the Council’s petitions procedure, the Clerk to the meeting read out a written statement from Mr. Bobby Brian, lead petitioner, on the contents of the petition. There was submitted and noted a briefing report by Strategic Lead – Property Services (25/34) on the contents of the petition. (The following correction was noted in relation to section 4.5: Total visitor numbers in the petition scope is identified as 459,000 with the correct figure to be 472,000. The variance marked as 79,000 to be moved to 92,000). It was noted that the Council’s official response to the petition would be considered later in the meeting as part of the budget setting process.
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3(ii) Save our Rural Libraries (PET-2025-02) In terms of the Council’s petitions procedure, Ms. Hannah Wickes, on behalf of the Save Our Rural Libraries Campaign, addressed members on the contents of the petition and answered a number of questions from members. There was submitted and noted a briefing report by Strategic Lead – Economy, Development and Planning (25/35) on the contents of the petition. It was noted that the Council’s official response to the petition would be considered later in the meeting as part of the budget setting process. There followed a recess, and the meeting reconvened at 10.50am. 4. Strategic Planning Update 2026/27 to 2028/29 and General Fund Revenue Budget There was submitted a report by Strategic Lead – Finance and Business Support (25/36) (1) providing 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, and (2) presenting the Council with Provisional Revenue Budgets for 2025/26, 2026/27 and 2027/28. ] Motion (Councillors G Laing and E Drysdale) Council agrees to defer consideration of Petition PET-2024-01 until the meeting of 18 June 2025 when it is scheduled that a further report will be submitted providing updated information and proposals in relation to leisure water options for the Thimblerow site for PH2O as well as the future of both Bell’s Sports Centre and the Dewars Centre. Council notes the contents of Petition PET-2025-02. Council further agrees: 1. To approve the 2025/26 Provisional Revenue Budget of £499.273 million as set out in Appendix B of Report No. 25/36. 2. To approve the 2026/27 Provisional Revenue Budget of £502.587 million as set out in Appendix B of Report No. 25/36. 3. To approve the 2027/28 Provisional Revenue Budget of £515.226 million as set out in Appendix B of Report No. 25/36. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 25/36 with the exception of those listed in Appendix (i).
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5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 25/36 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Motion. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Motion. 8 To approve an additional contribution from Reserves of £3.559 million in 2025/26 in this Revenue Budget Motion. 9 To approve an additional contribution to Reserves of £1.682 million in 2026/27 in this Revenue Budget Motion. 10 To approve an additional contribution from Reserves of £301,000 in 2027/28 in this Revenue Budget Motion. 11 To approve the Council Tax bases of 75,157 for 2025/26, 75,910 for 2026/27 and 76,600 for 2027/28. 12 To approve the contribution to Perth & Kinross Integration Joint Board of £106.133 million which is included in the 2025/26 Provisional Revenue Budget. 13 o approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14 To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2025/26 Provisional Revenue Budget which equates to £9.985 million to £19.970 million 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2025/26, 2026/27 and 2027/28. 16. To approve the 2025/26 Final Revenue Budget of £503.828 million resulting in a Band D Council Tax of £1,537.04 in 2025/26 as summarised in Appendix (v) of this Revenue Budget Motion. This represents a 9.5% increase from the Council Tax Band D figure for 2024/25. 17. To approve the 2026/27 Provisional Revenue Budget of £504.298 million resulting in an indicative Band D Council Tax of £1,683.05 in 2026/27 as summarised in Appendix (vi) of this Revenue Budget Motion. This represents an indicative 9.5% increase from the Council Tax Band D figure for 2025/26. 18. To approve the 2027/28 Provisional Revenue Budget of £514.489 million resulting in an indicative Band D Council Tax of £1,784.03 in 2027/28 as summarised in Appendix (vii) of this Revenue Budget Motion. This represents an indicative 6.0% increase from the Council Tax Band D figure for 2026/27.
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 APPENDIX (i) Reference Report No. 25/36 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Page No. 25/26 26/27 27/28 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Developing a resilient, stronger and greener local economy Perth and Kinross Heritage Trust 50 55 Enabling our children and young people to achieve their full potential Teachers Slippage Target 51 552 Home to School Transport 51 420 255 240 TOTAL EXPENDITURE PRESSURES REJECTED 1,027 255 240 PERTH AND KINROSS COUNCIL APPENDIX (ii) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 Reference Report No. 25/36 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Page No. 25/26 26/27 27/28 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Working in partnership with our communities Garden Waste Permit Charge 67 65 68 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 0 65 68
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PERTH AND KINROSS COUNCIL APPENDIX (iii) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 25/26 26/27 27/28 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Organised to Deliver / Transformation Targeted efficiency target from transformation from the investment in technology / artificial intelligence strategic programme 1,000 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 0 0 1,000
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS APPENDIX (iv) 25/26 26/27 27/28 £'000 £'000 £'000 TACKLING POVERTY Scottish Welfare Fund / Financial Insecurity Funding 500 The cost-of-living crisis continues to cause significant hardships for many. Now in 2025, with price inflation including food and clothing, higher mortgage rates/rents and increasing energy costs, more and more families are struggling to make ends meet month to month. This funding will be available to residents feeling the impact of the current cost of living. (non-recurring) Scottish Welfare Fund 100 To allow the team to develop the established partnership working with community groups/foodbanks and prisons to capture those most in need at times of crisis/transition. (recurring) Welfare Rights Capacity 89 Additional capacity to allow our team to continue to meet the rising demand of households in need throughout Perth and Kinross using a proactive approach which prevent crisis and provide longer-term sustainable solutions. (recurring) Buttons & Bows 20 Additional funding to support the inspirational work of this Buttons and Bows who provide a valuable service to our families (non-recurring) Child Poverty Fund 75 Funding to enable front line workers to make instant decisions and one-off payments for the purchase of goods and services to resolve a problem for a child or household affected by poverty (non-recurring) Continue with the provision of Food and Fun activities during school holiday periods 30 50 This fund will enable community and 3rd sector groups to bid for funds to operate food and fun activities for groups of children and young people during school holiday periods. (non-recurring) Good Food Nation 40 Funding to enhance food quality, promote sustainable practices, improve public health, and support local producers. (non-recurring) Rural Poverty 50 50 50 Additional investment to support employability initiatives across rural Perth and Kinross (non-recurring)
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS APPENDIX (iv) con. 25/26 26/27 27/28 £'000 £'000 £'000 200 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Green Living Fund Funding for community-led projects focused on tackling the climate change and biodiversity emergencies, with the purpose of enabling applicants to use these funds to lever in additional funding. (non-recurring) Support for Bloom Groups, Biodiversity Groups and Friends of Cemeteries Provide additional funding to Support Bloom Groups, Biodiversity Groups and Friends of Cemeteries, to support the work of their volunteers and build on the highly successful and visible initiatives that currently make a big difference within local communities across Perth and Kinross. (recurring) 42 Support for Bloom Groups, Biodiversity Groups and Friends of Cemeteries In order to support the invaluable contributions of Bloom Groups, Biodiversity Groups and Friends of Cemeteries, supplementary funding for trees, shrubs, plants and seeds (non-recurring) 20 20 Additional Verge Cut Extra funding for verge cutting to enhance the safety for road users (recurring) 70 Biodiversity Additional funding to support the roll out and enhancement of the Grow Wild project, providing extra resources to improve, grow and maintain Grow Wild areas with more trees and pollinators to maximise biodiversity. (non-recurring) 200 200 Ash Dieback Funding to enable the council to commence a survey of ash trees on Council land and determine state of Ash Die Back to help towards a more resilient PKC (non-recurring) 125 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Modern Apprentices / Employability / Graduate Trainees / Training Opportunities To enhance apprenticeship through employability, practical experience, graduate training programs and training opportunities tailored to industry needs (non-recurring) 150 150 150 Funding for Public Transport Additional investment in local buses to provide free travel on one Saturday per month, one prior to Christmas and on Clear Air Day in June. (non-recurring) 168
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Adapt Your Property To encourage the development of empty buildings to bring them back into use for economic and socially productive purposes, £300,000 of borrowing capacity for three years (recurring) 15 15 15 Commercial Property Investment To meet the borrowing costs associated with an extra £7 million capital investment in economic development in serviced units and land (recurring) 135 90 90 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS APPENDIX (iv) con. 25/26 26/27 27/28 £'000 £'000 £'000 170 170 170 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Instrumental Music Service Funding to continue the existing provision of the Instrumental Music Service (non-recurring) Outdoor Learning Development of outdoor environments in schools to support children with more complex additional support needs (non-recurring) 50 Core Information Boards Offering a voice to our young people in the school playground who might otherwise struggle to express themselves enabling them to fully engage in play and social interaction (non-recurring) 9 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE Care and Repair To support individuals by providing maintenance, assistance and repairs for homes, ensuring safety, comfort and accessibility (recurring) 300 100 Social Care Earmarked reserves to fund transformation across social care, supporting early intervention, innovation in social care and promoting a shift in the balance of care from hospital to community. (non-recurring) 500 500 Social Care Funding to support a new model of community-led care and support in remote/rural communities across Perth and Kinross (non-recurring) 50 50 Intensive Housing Support To provide support with personalised assistance, helping them secure stable housing, access resources, and maintain tenancy (non-recurring) 70 RASAC Further funding to support the vital work of this organisation (non-recurring) 30 Women's Aid Further funding to support the vital work of this organisation (non-recurring) 30
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APPENDIX (iv) con. 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING Free Pitch Hire 21 To encourage use of our grass pitches throughout Perth and Kinross for organised / pre-booked matches (recurring) Farmstrong 5 5 Promotion of mental health and wellbeing in the farming community (non-recurring) The Neuk 70 Support for the community Hub to strengthen and support the wellbeing of individuals (non recurring) Community Mental Health Support Groups 60 For community groups supporting better mental health across Perth and Kinross for example, Men's Shed, Women's Wellbeing Club, Andy's Mans Club and Mindspace (non-recurring) WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Support for Culture Perth and Kinross 500 500 To enable Culture Perth and Kinross to maintain current service provision for libraries and Museums (non-recurring) Roads Maintenance 45 Investment in non-trunk road transport infrastructure to meet borrowing costs associated with a £1 million capital investment in local roads. (recurring) Investment in Structures 90 Borrowing capacity to invest a further £2 million in our bridges and structures (recurring) Community Resilience Fund 775 The creation of an earmarked Reserve to support Community resilience when required. (non recurring) Community Resilience Fund 200 To continue and expand our work with community groups on building resilience and supporting welfare responses during weather events and emergencies, we need to invest further in community resilience groups. This investment not only prepares communities for emergencies but also promotes social, economic, and environmental well-being, leading to stronger and more sustainable communities (non-recurring) Community Resilience Fund - Vulnerable Persons Database 25 This will enable groups and officers to target support and assistance effectively while enhancing the safety and well-being of at-risk individuals, ultimately leading to stronger and more resilient communities (non- recurring)
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS APPENDIX (iv) con. 25/26 26/27 27/28 £'000 £'000 £'000 Investment in local communities Via the Local Action Partnerships / Participatory Budgeting (£100,000) and Community Investment Fund (£200,000), to fund projects aimed at helping our communities deal with the cost- of-living crisis for a better future (non-recurring) 300 Community Halls Funding for LAL to maintain the provision of community halls (non-recurring) 20 Investment in Surface Water Management Schemes Funding to support the investment in a "leaky dam" for the Rattray Burn and surface water diversion measure (road hump) (recurring) 15 Community Councils Increase in core grant funding to annual top up to £1,000 per annum (recurring) 12 Extended Opening of Recycling Centres To allow the following Centres to remain open for an extra 2 hours one day a week during the Summer months. Blairgowrie, Crieff, Friarton, Kinross, Inveralmond and Pitlochry. (non-recurring) 12 Pipes and Drums Continued support for the development of Pipes + Drums in PKC schools building on recent success and encouraging continued support from the Scottish Schools Pipes and Drums Trust (SSPDT) (non-recurring) 25 25 25 Jeanfield Swifts Community FC Funding contribution towards creation of a new all-weather sports facility for children, families, nearby schools and the wider community. (non-recurring) 100 Community Transport Feasibility study examining Carse of Gowrie community transport provision (non-recurring) 20 20 Errol Buses Funding to allow the morning bus service (pre 0750) to continue beyond March (recurring) 13 Auchterarder Buses To support the continuing work of the Auchterarder Community Bus Group (non-recurring) 36 36 5,582 1,981 500
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2025/26 COUNCIL TAX CALCULATION APPENDIX (v) 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 499,273 Adjustments: Reject Expenditure Pressures (Appendix i) (1,027) Additional Expenditure Proposals (Appendix iv) 5,582 4,555 2025/26 Updated Provisional Revenue Budget 503,828 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,112) Contribution from Service Concession Scheme (6,000) Contribution from unearmarked Reserves included in this Motion (926) Contribution from earmarked Reserves included in this Motion (2,633) (388,309) AMOUNT TO BE LEVIED FROM COUNCIL TAX 115,519 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non-Collection) 75,157 FINAL 2025/26 BAND D COUNCIL TAX £ 1,537.04 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 133.35 PERCENTAGE INCREASE 9.5% Excluding Water and Wastewater charges determined by Scottish Water. Use of Earmarked Reserves Car Park Trading Account 168 Transformation and Workforce Management 1,550 Anti-Poverty Measures 715 Green Capital Recovery Fund 200 2,633
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2026/27 COUNCIL TAX CALCULATION APPENDIX (vi) 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 502,587 Recurring impact of 2025/26 proposals (80) Adjustments: Reject Expenditure Pressures (Appendix i) (255) Reject Budget Reductions / Additional Income (Appendix ii) 65 Additional Expenditure Proposals (Appendix iv) 1,981 1,791 2026/27 Updated Provisional Revenue Budget 504,298 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,418 Contribution from Service Concession Scheme (5,000) Contribution from earmarked Reserves included in this Motion (650) Contribution to unearmarked Reserves included in this Motion 2,332 (376,538) AMOUNT TO BE LEVIED FROM COUNCIL TAX 127,760 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non-Collection) 75,910 FINAL 2026/27 BAND D COUNCIL TAX £ 1,683.05 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,537.04) £ 146.02 PERCENTAGE INCREASE 9.5% Excluding Water and Wastewater charges determined by Scottish Water. Use of Earmarked Reserves Transformation and Workforce Management 550 Anti-Poverty Measures 100 650
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26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2027/28 COUNCIL TAX CALCULATION APPENDIX (vii) 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 515,226 Recurring impact of 2025/26 proposals (80) Recurring impact of 2026/27 proposals 15 Adjustments: Reject Expenditure Pressures (Appendix i) (240) Reject Budget Reductions / Additional Income (Appendix ii) 68 Additional Budget Reductions / Income Proposals (Appendix iii) (1,000) Additional Expenditure Proposals (Appendix iv) 500 (672) 2027/28 Updated Provisional Revenue Budget 514,489 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,107 Contribution from Service Concession Scheme (4,000) Contribution from earmarked Reserves included in this Motion (50) Contribution from unearmarked Reserves included in this Motion (251) (377,832) AMOUNT TO BE LEVIED FROM COUNCIL TAX 136,657 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non-Collection) 76,600 FINAL 2027/28 BAND D COUNCIL TAX £ 1,784.03 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,683.05) £ 100.98 PERCENTAGE INCREASE 6.0% Excluding Water and Wastewater charges determined by Scottish Water. Use of Earmarked Reserves Anti-Poverty Measures 50
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1st Amendment (Councillors J Duff and A Chan) The Council agrees: 1. To approve the 2025/26 Provisional Revenue Budget of £499.273 million as set out in Appendix B of Report No. 25/36. 2. To approve the 2026/27 Provisional Revenue Budget of £502.587 million as set out in Appendix B of Report No. 25/36. 3. To approve the 2027/28 Provisional Revenue Budget of £515.226 million as set out in Appendix B of Report No. 25/36. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 25/36 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 25/36. 6. To approve the additional budget reductions / additional income proposals as set out in Appendix (ii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iii) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £2.815 million in 2025/26 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £217,000 in 2026/27 in this Revenue Budget Amendment. 10 To approve an additional contribution from Reserves of £575,000 in 2027/28 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 75,157 for 2025/26, 75,910 for 2026/27 and 76,600 for 2027/28. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £106.133 million which is included in the 2025/26 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (iv), (v) and (vi). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2025/26 Provisional Revenue Budget which equates to £9.985 million to £19.970 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2025/26, 2026/27 and 2027/28. 16. To approve the 2025/26 Final Revenue Budget of £501.502 million resulting in a Band D Council Tax of £1,515.98 in 2025/26 as summarised in Appendix (iv) of this Revenue Budget Amendment. This represents an 8.0% increase from the Council Tax Band D figure for 2024/25. 17. To approve the 2026/27 Provisional Revenue Budget of £502.287 million resulting in an indicative Band D Council Tax of £1,637.26 in 2026/27 as summarised in Appendix (v) of this Revenue Budget Motion. This represents an indicative 8.0% increase from the Council Tax Band D figure for 2025/26. 18. To approve the 2027/28 Provisional Revenue Budget of £512.926 million resulting in an indicative Band D Council Tax of £1,760.05 in 2027/28 as summarised in Appendix (vi) of this Revenue Budget Motion. This represents an indicative 7.5% increase from the Council Tax Band D figure for 2026/27.
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PERTH AND KINROSS COUNCIL APPENDIX (i) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP Reference Report No. EXPENDITURE PRESSURES REJECTED Tackling climate change and supporting sustainable places Investment in Waste Management 25/36 Page No. 49 25/26 £'000 500 26/27 £'000 27/28 £'000 Enabling our children and young people to achieve their full potential Teachers Slippage Target (partial) 51 276 Home to School Transport (partial) 51 200 50 50 Property Costs - Facilities Management, Cleaning & Catering (partial) 52 160 105 50 Working in partnership with our communities Waste Disposal Contract (partial) 55 35 40 40 Public Transport Tendered Services (partial) 56 25 30 35 Organised to Deliver / Transformation Property Maintenance (partial) 57 50 50 Transfer of Bell's from Live Active Leisure to Council (rephased) 58 180 TOTAL EXPENDITURE PRESSURES REJECTED 1,246 275 355
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PERTH AND KINROSS COUNCIL APPENDIX (ii) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS Organised to Deliver / Transformation Property Asset Review 25/26 £'000 25 26/27 £'000 75 27/28 £'000 Efficiency savings from the investment in technology / artificial intelligence 300 700 Corporate Slippage Target for Non-Teaching posts - increase by 0.5% 590 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 615 375 700 APPENDIX (iii) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS TACKLING POVERTY Modern Apprenticeship Scheme: £150,000 investment for 3 years to maintain the current level 150 150 150 of Modern Apprenticeships within the Perth and Kinross Council workforce (non-recurring). Perth and Kinross Skills Passport: £150,000 investment for 3 years to provide grants of up to 150 150 150 £3,000 to assist a minimum of 50 people back into work through the provision of financial assistance for help such as a training course or equipment (non-recurring). Community Kitchen: Funding of £50,000 for 3 years to support Giraffe Perth to continue to 50 50 50 develop their training programme to teach cooking skills, reduce food waste, build confidence and promote wellbeing to individuals and families in Perth and Kinross (non-recurring).
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TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Community Resilience: Investment of £100,000 for support to and expansion of Community 100 Resilience Groups across Perth and Kinross (non-recurring). Roads and Gullies: Investment of £100,000 to support the process of gully, culvert and ditch 100 cleaning to reduce surface water and mitigate the damaging impact of flooding (non-recurring). Flood barriers for River Isla: Funding of £20,000 for the installation of three flood barriers at the 20 River Isla near to the U106 Bendochy Road crossroads at Coupar Angus (non-recurring). Leaky Dam/NFM Rattray Burn: Borrowing to create capacity of £350,000 for the implementation 15 of a Leaky Dam/NFM in the Rattray Burn and a surface water diversion (road hump) in Upper Allan Street, Blairgowrie to protect local houses from flooding (recurring). APPENDIX (iii) con. PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Adapt Your Property: Borrowing to create capacity of £400,000 to convert underused/vacant town 20 and city centre commercial space for new commercial/residential uses providing 50% grants to a maximum of £75,000 (recurring). City and Town Centre Cleanliness Project: Investment of £150,000 in 2025/26 and 2026/27 to 150 150 carry out a deep clean of our city and town centres, removing litter, weeds, graffiti, and other detritus, sweeping pavements, cleaning road and information signs, and making our centres more attractive places in which to live, work or visit (non-recurring). Ground Maintenance: Investment of £600,000 over 3 years to prevent any further reduction in 100 250 250 grass cutting and ground maintenance throughout Perth and Kinross (non-recurring). Support for Events: Funding in 2025/26 to assist with the organising of council events across 75 Perth and Kinross (non-recurring). Additional Support for Comfort Schemes: Funding of £10,000 to expand the availability of toilet 10 facilities through additional Comfort Scheme membership (recurring). Childcare Project: Funding in 2025/26 and 2026/27 for Growbiz to establish a project to address 50 50 the lack of affordable childcare in rural Perth and Kinross by promoting childcare as an employment opportunity and providing ongoing support to new and existing childminders (non-recurring). Residents car parking permits: No increase in residents car parking permit (non-recurring) 5 Residents car parking permits: Funded from Car Park Trading Account (non-recurring) (5)
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Economic Development: Investment of £1 million in 2025/26 to benefit economic development in 1,000 Perth and Kinross and, in particular, to exploit opportunities surrounding the opening of the Cross Tay Link Road, by aiding businesses in starting up, locating and growing in these newly developed sites particularly through investment promotion via Invest in Perth (non-recurring). Roads Maintenance: Borrowing to create a capacity of £1million for maintaining roads and fixing 45 potholes (recurring). PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP APPENDIX (iii) con. CORPORATE PLAN 2023 – 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Pipes and Drums - Funding of £40,000 to support the continuation and expansion of the successful programme of pipes and drums tuition in Perth and Kinross (non-recurring), 40 Additional Support Needs (ASN) Fund: Investment of £75,000 in 2025/26 and 2026/27 to provide immediate resource for ASN projects in schools such as the creation of quiet spaces or the purchase of special equipment pending completion of the 5-year ASN Transformation Project in 75 75 2028/29 (non-recurring). Instrumental Music Service: Investment of £560,000 over the next 3 years to maintain the existing Instrumental Music Service and develop further strategies for the continuance of this service in future years (non-recurring) 140 210 210 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Perth & Kinross: Additional funds of £40,000 in 2025/26 and 2026/27 to support women and young people who have experienced sexual violence at any time in their lives (non-recurring) 40 40 Women's Aid: Additional funding of £40,000 for Women' Aid in 2025/26 and 2026/27 in recognition of the increased incidence of domestic abuse in Perth and Kinross (non-recurring) 40 40
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APPENDIX (iii) con. PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING Care and Repair: Investment of £250,000 in 2025/26, 2026/27 and 2027/28 in the Care and 250 250 250 Repair service to reverse approved cuts from previous years to this important service and assist with reducing delayed discharge numbers (non-recurring). Pitch Hire: Additional funding of £21,000 to maintain free grass pitch hire throughout Perth and 21 Kinross in 2025/26 for matches which are organised and pre-booked (non-recurring) CulturePK: Investment of £500,000 in 2025/26 and 2026/27 to prevent the closure of the public libraries in Alyth, Auchterarder, Birnam, Comrie and Scone, and maintain the venue opening hours at AK Bell, Strathearn, Breadalbane, North Inch, Loch Leven and Blairgowrie Libraries, as well as Perth Museum and Perth Art Gallery. This will allow Culture P&K and Perth and Kinross Council time to examine levels of future service delivery (non-recurring). 500 500 The Neuk: £50,000 funding for The Neuk, Perth to support the continuation of a 24/7 50 service for their flagship, multi-agency, one stop crisis centre aimed at dealing with all areas of mental health and suicide prevention (non-recurring). Mental Health Community Groups: £60,000 funding for Community Groups supporting better 60 mental health in Perth and Kinross such as The Men's Shed, the Women's Wellbeing Club, Mindspace and Andy's Man Club (non-recurring). Live Active Leisure: Funding of £25,000 during 2025/26 for Live Active Leisure to continue 25 management of Community Halls while the Property Asset Transformation Review and opportunities for Community Asset Transfer or Community Management take place (non-recurring).
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APPENDIX (iii) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Tayside Contracts: Funding for a feasibility study to explore the opportunities for Tayside 50 Contracts to carry out further services for Perth and Kinross Council such as grounds maintenance services (non-recurring). Litter Bins: Funding of £50,000 to replace litter bins which have reached the end of their useful life 50 or to install additional litter bins where needed (non-recurring). Grit Bins: Funding of £20,000 to expand the grit bin network and replace existing grit bins where 20 needed (non-recurring) Community Investment Fund: Further funding of £400,000 in 2025/26 for devolved decision 400 making through the Community Investment Fund with the eligibility criteria to include inequalities, increased energy costs and tackling poverty projects (non-recurring). Community Councils: Additional funding of £15,000 to increase the maximum annual 15 administration grant from £700 to £1,000. (recurring) Bloom Groups and Friends of Cemeteries Groups etc - Additional funding of £70,000 for the 70 70 direct use of local Bloom Groups, Friends of Cemeteries Groups, Paths Groups and to support and extend Litter Picking Groups (non-recurring). Verge cutting: Funding of £65,000 in 2025/26, 2026/27 and 2027/28 to complete an additional 65 65 65 verge cutting exercise in Perth and Kinross to improve road safety for walkers, cyclists and other road users (non-recurring). Road Sign Visibility: Funding of £20,000 in 2025/26 and 2026/27 to carry out the clearance of 20 20 foliage around road signs and the cleaning of road signs, particularly on rural roads, to improve their visibility and make our roads safer (non-recurring). Rural Events Fund: Funding of £40,000 in 2025/26 to support local groups and organisations in 40 rural areas with the organisation of events (non-recurring). Armed Forces Covenant: Additional funding of £3,000 in 2025/26 to support plans 3 for commemorating the 80th anniversary of VE and VJ days in Perth and Kinross during 2025 (nonrecurring). A93 Tourist Route: Funding to better market the A93 tourist route linking Perth to Royal Deeside 25 and Aberdeen, and promote Perth and our historic links with Scone Palace and the Stone of Destiny, including better signage and visitor information thereby improving our tourism offer in Perth and Kinross (non-recurring).
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APPENDIX (iii)con. PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 – 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS Auchterarder Buses: Investment of £36,000 to assist with the operational costs of the 36 Auchterarder town bus service (recurring). Community Transport: Funding of £20,000 in 2025/26 for the establishment of a Community 20 Transport initiative in the Carse of Gowrie (non-recurring). TOTAL ADDITIONAL EXPENDITURE PROPOSALS 4,090 2,070 1,125
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APPENDIX (iv) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2025/26 COUNCIL TAX CALCULATION 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 499,273 Adjustments: Reject Expenditure Pressures (Appendix i) (1,246) Additional Budget Reductions/Income Proposals (Appendix ii) (615) Additional Expenditure Proposals (Appendix iii) 4,090 2,229 2025/26Updated Provisional Revenue Budget 501,502 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,112) Contribution from Service Concession Scheme (6,000) Contribution from earmarked Reserves included in this Amendment (2,815) (387,565) AMOUNT TO BE LEVIED FROM COUNCIL TAX 113,937 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,157 FINAL 2025/26 BAND D COUNCIL TAX £ 1,515.98 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 112.29 PERCENTAGE INCREASE 8.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Transformation and Workforce Management 2,000 Anti-Poverty Measures 815 2,815
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APPENDIX (v) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 502,587 Recurring impact of 2025/26 proposals (1,720) Adjustments: Reject Expenditure Pressures (Appendix i) (275) Additional Budget Reductions/Income Proposals (Appendix ii) (375) Additional Expenditure Proposals (Appendix iii) 2,070 1,420 2026/27 Updated Provisional Revenue Budget 502,287 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,418 Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Amendment 217 (378,003) AMOUNT TO BE LEVIED FROM COUNCIL TAX 124,284 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,910 FINAL 2026/7 BAND D COUNCIL TAX £ 1,637.26 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,515.98) £ 121.28 PERCENTAGE INCREASE 8.0% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (v) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 502,587 Recurring impact of 2025/26 proposals (1,720) Adjustments: Reject Expenditure Pressures (Appendix i) (275) Additional Budget Reductions/Income Proposals (Appendix ii) (375) Additional Expenditure Proposals (Appendix iii) 2,070 1,420 2026/27 Updated Provisional Revenue Budget 502,287 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,418 Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Amendment 217 (378,003) AMOUNT TO BE LEVIED FROM COUNCIL TAX 124,284 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,910 FINAL 2026/7 BAND D COUNCIL TAX £ 1,637.26 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,515.98) £ 121.28 PERCENTAGE INCREASE 8.0% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (vi) PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2027/28 COUNCIL TAX CALCULATION 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 515,226 Recurring impact of 2024/25 proposals (1,720) Recurring impact of 2025/26 proposals (650) Adjustments: Reject Expenditure Pressures (Appendix i) (355) Additional Budget Reductions/Income Proposals (Appendix ii) (700) Additional Expenditure Proposals (Appendix iii) 1,125 70 2027/28 Updated Provisional Revenue Budget 512,926 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,107 Contribution from Service Concession Scheme (4,000) Contribution from unearmarked Reserves included in this Amendment (575) (378,106) AMOUNT TO BE LEVIED FROM COUNCIL TAX 134,820 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,600 FINAL 2027/28 BAND D COUNCIL TAX £ 1,760.05 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,637.26) £ 122.79 PERCENTAGE INCREASE 7.5% Excluding Water and Waste Water charges determined by Scottish Water.
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2nd Amendment (Councillor P Barrett and Bailie C McLaren) The Council agrees: 1. To approve the 2025/26 Provisional Revenue Budget of £499.273 million as set out in Appendix B of Report No. 25/36. 2. To approve the 2026/27 Provisional Revenue Budget of £502.587 million as set out in Appendix B of Report No. 25/36. 3. To approve the 2027/28 Provisional Revenue Budget of £515.226 million as set out in Appendix B of Report No. 25/36. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 25/36. 5. To approve the additional budget reductions / additional income as set out in Appendix C of Report 25/36 with the exception of those listed in Appendix (i). 6. To approve the additional budget reductions / additional income proposals as set out in Appendix (ii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iii) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £3.979 million in 2025/26 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £773,000 in 2026/27 in this Revenue Budget Amendment. 10. To approve an additional contribution from Reserves of £1.294 million in 2027/28 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 75,057 for 2025/26, 75,710 for 2026/27 and 76,300 for 2027/28. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £106.133 million which is included in the 2025/26 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (iv), (v) and (vi ). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2025/26 Provisional Revenue Budget which equates to £9.985 million to £19.970 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2025/26, 2026/27 and 2027/2816 16. To approve the 2025/26 Final Revenue Budget of £504.358 million resulting in a Band D Council Tax of £1,540.55 in 2025/26 as summarised in Appendix (iv) of this Revenue Budget Amendment. This represents an 9.75% increase from the Council Tax Band D figure for 2024/25. 17. To approve the 2026/27 Provisional Revenue Budget of £505.454 million resulting in an indicative Band D Council Tax of £1,690.75 in 2026/27 as summarised in Appendix (v) of this Revenue Budget Motion. This represents an indicative 9.75% increase from the Council Tax Band D figure for 2025/26. 18. To approve the 2027/28 Provisional Revenue Budget of £516.215 million resulting in an indicative Band D Council Tax of £1,800.65 in 2027/28 as summarised in Appendix (vi) of this Revenue Budget Motion. This represents an indicative 6.5% increase from the Council Tax Band D figure for 2026/27
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PERTH AND KINROSS COUNCIL APPENDIX (i) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP Reference Report No. 25/36 Page No. 25/26 26/27 27/28 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Tackling poverty Enabling our children and young people to achieve their full potential Education and Learning (rephased) 51 90 (90) TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 90 (90) 0 PERTH AND KINROSS COUNCIL APPENDIX (ii) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 25/26 26/27 27/28 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Enabling our Children and Young People to Achieve their full potential Additional saving from home to school transport review 100 150 Organised to Deliver / Transformation Return on Artificial Intelligence investment 150 200 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 0 250 350
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2023 - 2028 APPENDIX (iii) 25/26 26/27 27/28 £'000 £'000 £'000 900 900 TACKLING POVERTY Financial Insecurity Fund/ Scottish Welfare Fund Augmentation Anti-Poverty Action to provide early intervention and crisis prevention supports (FIF) and crisis response (SWF) (non-recurring) Welfare Rights Team Capacity To reduce pressure on staff and assist in swift provision of advice (recurring) 47 Welfare Fund Team Capacity To assist in distribution of Scottish Welfare Fund and Financial Insecurity Fund (recurring) 42 Tailored Employability Support for Priority Families Expansion and scaling up of Future for Families programme for Rattray; Alyth; South Crieff and Perth City: an additional key worker including on-costs and travel; 100 Self-Employment Grants, and rent contribution for community space (delivery) (non-recurring) 370 Think Yes Tenancy Sustainment Fund for non-Council tenants Continue to deliver early intervention and prevention to support private sector tenants, administered by frontline homelessness team, to find solutions to avoid homelessness (non-recurring) 70 Housing - Intensive Housing Support To continue successful outreach service to support people with complex needs experiencing homelessness. High fidelity approach delivered by lead/ peer support practitioners with specialist alcohol and substance misuse training skills to move people into tenancies with intensive support to sustain their home and maintain positive relationships with neighbours (non-recurring) 70 Rural Employment - Work Placement Programme Funding to provide mentors for young people on placement in entry-level rural and farming jobs, supported by LANTRA (awarding body for land-based industries) and other training partners. (non-recurring) 40 40 Rural Employment - Rural Skills Academy Establishing a rural skills academy to remove barriers to employment and enhance job-security and regular employment in areas of need. Connecting students directly with local employers and landowners. Guiding students towards job opportunities and vacancies. Focusing on unemployed and underemployed young people, supported by PKC Skills and Employment Support Team. (non-recurring) 66 34
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP APPENDIX (iii) con. CORPORATE PLAN 2023 – 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Green Living Fund 200 Funding for community-led projects to tackle climate change and biodiversity emergencies, building on hugely successful Green Living Fund participatory budgeting (non-recurring, to come from an earmarked reserve not previously identified) £200k in 25/26 Community transport 100 Expand support for communities to set up sustainable community transport arrangements and local bus provision to meet local needs (non-recurring) Think Yes fund for Community Resilience Groups 200 Maintain support for swift response to Community Resilience Groups to invest in equipment and training to help residents and businesses to protect themselves from the impact of severe weather events (non-recurring) Ash Dieback 120 200 2 surveyors with GIS software and a vehicle to complete the Ash Dieback survey for plan development, and £200k towards works on removal in year 2 (non-recurring) Verge Cutting 146 Reinstatement of funding for two cuts a year rather than one (recurring) Biodiversity Action Plans 171 Continue Biodiversity Villages, Neighbourhoods and Towns Initiative with project officer and technical consultancy to develop Biodiversity Action Plans with local communities and Tayside Biodiversity Partnership (non-recurring) Greenspace Volunteer Groups 110 110 To provide an additional Co-Ordinator officer, insurance, training, materials and support for 118 existing volunteer groups and allow for more groups to be involved in improving a range of greenspace assets in local communities. This would be aimed at making them more resilient to climate change, improving biodiversity, creating a sense of community pride and identity and providing opportunities to improve social, mental and physical wellbeing for a wide range of people. (non recurring) DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Community Led Social Enterprise for Social Care 50 50 Funding towards the establishment of community led charitable trust which will be the infrastructure body providing care services within rural and remote communities through local community-based development trusts (drawing strongly on the principles of the Boleskine model in Highland). (non recurring)
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2023 - 2028 APPENDIX (iii)con. 25/26 26/27 27/28 £'000 £'000 £'000 Adapt your Property Fund To continue the successful scheme facilitating conversion/ adaptation/ improvement of under- used/vacant town and city centre commercial space for new commercial/ residential development - borrowing capacity for a £300,000 investment in 2025/26. (recurring) 15 Youth employment opportunities for apprentices, graduates, etc. Creation of employment opportunities for young people within Perth & Kinross Council through modern apprenticeships and graduate trainee places (recurring) 180 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Outreach Pupil Support Resource Outreach support for experienced practitioners to work alongside pupil support assistant workforce across schools, sharing expertise and good practice and providing appropriate training. This will enhance support where it is most needed, resulting in more young people being able to maintain a full-time class placement and reduced disruption for all pupils through distressed or challenging behaviours (non-recurring) 160 Play Area Maintenance To maintain the number and quality of public play areas for children to access close to home, free of charge, for their social, physical and mental wellbeing (non-recurring) 100 Instrumental Music Service Reinstatement of 3.5 FTE Music Instructors to teach instrumental music in schools (recurring) 210 Summer Activity Clubs Targeted provision of accessible activities, childcare and food for children 5-14 years from low- income families during the summer holidays. (non-recurring) 50 50 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING Scams Officer To enable the continuation of the above post, which works with vulnerable groups and individuals in communities and Trading Standards and has supported over 357 people affected by scams since 2022 (non-recurring) 50 50 Farmstrong To enable Farmstrong to expand their work throughout Perth & Kinross to enhance the wellbeing of those within the agriculture community, building resilience in rural communities through peer-to- peer support, practical tips and scientifically backed resources to prevent suicide and improve mental health (non-recurring) 10
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2023 - 2028 APPENDIX (iii)con. 25/26 26/27 27/28 £'000 £'000 £'000 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Perth & Kinross Additional Funding to support the vital work of this organisation (non-recurring) 30 Perthshire Women's Aid Additional Funding to support the vital work of this organisation (non-recurring) 30 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Care and Repair Reinstate previous savings to service providing information, advice and practical assistance to homeowners and private tenants who are elderly and/or have a disability to enable them to repair or adapt their homes. Grants for works are means-tested, but advice and assistance is provided to all homeowners and private tenants. (recurring) 300 100 Library Closure removal, CPK investment Reinstatement of funding for Scone, Alyth, Auchterarder, Comrie and Birnam Libraries, and maintaining operating hours of Perth Museum, Perth Art Gallery, and A K Bell Library (recurring) 449 Bloom Groups - Take a Pride in Perth and Kinross (TAPIPK) reinstatement of cut to core funding for 50 local In Bloom groups (recurring) 25 Loch Leven Heritage Trail To provide more user-friendly connections for all abilities to be able to access the trail from local communities (non-recurring) 30 30 Perth Community Flood Aid To support Perth Community Flood Aid group with localised improvements to reduce flood risk, maintaining supplies for use in severe weather events, and provision of communications to residents in accessible forms and across a wider area of the city (non-recurring) 20 Community Investment Fund Extension of funding for community-led projects to tackle persistent inequalities and Local Outcome Improvement Plan priorities (non-recurring) 300 Community Asset Transfer Support Fund Funding to support community asset transfer of buildings, including Community Halls (through e.g. repairs, leverage matched/external funding) to reduce burden of surplus buildings on the Council (non-recurring) 50 Community Halls To enable Live Active Leisure to keep Community Halls open for a further year to allow time to facilitate Community Asset Transfer Requests by local groups (non-recurring) 20
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2023 - 2028 APPENDIX (iii)con. 25/26 26/27 27/28 £'000 £'000 £'000 English for Speakers of Other Languages (ESOL) Provision Provide a dedicated worker to support the delivery and co-ordination of ESOL within PK, including asylum seekers and to target this resource more effectively to vulnerable groups in communities. This role could significantly enhance the quality of life for non-native speakers, promote social cohesion, and contribute to the overall development and prosperity of our communities. (non-recurring) 41 41 Equalities Officer Provide funds for this crucial role, supporting various community interest groups, the growing number of cultural and equality events across P&K, and monitoring and delivering on our commitments within the City of Sanctuary action plan (non-recurring) 53 53 P in the Park, Auchterarder Support to project by Auchterarder Community Sports and Recreation (ACSR) Green Spaces Working Group to provide access to a public toilet in Auchterarder Public Park (non-recurring) 30 Community Resilience and Vulnerable Persons Database To supplement and support Community Resilience work, funding is required to develop a database of vulnerable people living in P&K, to enable groups and officers to target support and assistance effectively while enhancing the safety and wellbeing of at-risk individuals, ultimately leading to stronger and more resilient communities (non-recurring) 25 Ditch Maintenance Funding for ditch maintenance to enhance resilience of rural road network against severe weather (non-recurring) 100 Investment in Local Roads Additional borrowing capacity of £1m to invest in local road repairs and maintenance (recurring) 45 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 4,995 1,658 30
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP APPENDIX (iv) 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 499,273 Adjustments: Reject Budget Reductions / Additional Income (Appendix i) 90 Additional Expenditure Proposals (Appendix iii) 4,995 5,085 2025/26 Updated Provisional Revenue Budget 504,358 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,112) Contribution from Service Concession Scheme (6,000) Contribution from earmarked Reserves included in this Amendment (3,979) (388,729) AMOUNT TO BE LEVIED FROM COUNCIL TAX 115,629 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,057 FINAL 2025/26 BAND D COUNCIL TAX £ 1,540.55 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 136.86 PERCENTAGE INCREASE 9.75% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Transformation and Workforce Management 2,000 Anti-Poverty Measures 1,779 Green Living Fund 200 3,979
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT APPENDIX (v) 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 502,587 Recurring impact of 2025/26 proposals 1,549 Adjustments: Reject Budget Reductions / Additional Income (Appendix i) (90) Additional Budget Reductions / Income Proposals (Appendix ii) (250) Additional Expenditure Proposals (Appendix iii) 1,658 1,318 2026/27 Updated Provisional Revenue Budget 505,454 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,418 Contribution from Service Concession Scheme (5,000) Contribution to unearmarked Reserves included in this Amendment 773 (377,447) AMOUNT TO BE LEVIED FROM COUNCIL TAX 128,007 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,710 FINAL 2026/27 BAND D COUNCIL TAX £ 1,690.75 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,540.55) £ 150.20 PERCENTAGE INCREASE 9.75% Excluding Water and Waste Water charges determined by Scottish Water.
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PERTH AND KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT APPENDIX (vi) 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 515,226 Recurring impact of 2025/26 proposals 1,549 Recurring impact of 2026/27 proposals (240) Adjustments: Additional Budget Reductions / Income Proposals (Appendix ii) (350) Additional Expenditure Proposals (Appendix iii) 30 (320) 2027/28 Updated Provisional Revenue Budget 516,215 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,107 Contribution from Service Concession Scheme (4,000) Contribution from unearmarked Reserves included in this Amendment (1,294) (378,825) AMOUNT TO BE LEVIED FROM COUNCIL TAX 137,390 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,300 FINAL 2027/28 BAND D COUNCIL TAX £ 1,800.65 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,690.75) £ 109.90 PERCENTAGE INCREASE 6.50% Excluding Water and Waste Water charges determined by Scottish Water.
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3rd Amendment (Councillor C Stewart and Bailie R Brock) The Council agrees: 1. To approve the 2025/26 Provisional Revenue Budget of £499.273 million as set out in Appendix B of Report No. 25/36. 2. To approve the 2026/27 Provisional Revenue Budget of £502.587 million as set out in Appendix B of Report No. 25/36. 3. To approve the 2027/28 Provisional Revenue Budget of £515.226 million as set out in Appendix B of Report No. 25/36. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 25/36 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 25/36 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income listed in Appendix (iii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £3.604 million in 2025/26 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £3.681 million in 2026/27 in this Revenue Budget Amendment. 10. To approve an additional contribution from Reserves of £2.681 million in 2027/28 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 75,157 for 2025/26, 75,910 for 2026/27 and 76,600 for 2027/28. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £106.133 million which is included in the 2025/26 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Appendix G with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2025/26 Provisional Revenue Budget which equates to £9.985 million to £19.970 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2025/26, 2026/27 and 2027/28. 16. To approve the 2025/26 Final Revenue Budget of £501.763 million resulting in a Band D Council Tax of £1,508.96 in 2025/26 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 7.5% increase from the Council Tax Band D figure for 2024/25. 17 To approve the 2026/27 Provisional Revenue Budget of £497,675million resulting in an indicative Band D Council Tax of £1,622.13 in 2026/27 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 7.5% increase from the Council Tax Band D figure for 2025/26. 18. To approve the 2027/28 Provisional Revenue Budget of £508.195 million resulting in an indicative Band D Council Tax of £1,670.79 in 2027/28 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 3.0% increase from the Council Tax Band D figure for 2026/27
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT EXPENDITURE PRESSURES REJECTED Tackling climate change and supporting sustainable Reference Report No. 25/36 Page No. 49 25/26 £'000 1,839 APPENDIX (i) 26/27 27/28 £'000 £'000 (475) (356) Enabling our children and young people to achieve their full potential Teachers Slippage Target 51 552 Home to School Transport 51 420 255 240 Devolved School Management Cleaning Budgets 51 150 Working in partnership with our communities Waste Disposal - Contract Inflation 55 140 Public Transport Tendered Services - Contract Inflation 56 185 Council Wide - Fleet Loan Charges (partial) 56 168 238 178 Organised to Deliver / Transformation AI Strategic Programme 58 500 250 Procurement Capacity 59 25 MIS Saving 59 300 TOTAL EXPENDITURE PRESSURES REJECTED 3,929 293 387 PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (ii) Reference Report No. 25/36 Page No. 25/26 26/27 27/28 BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED £'000 £'000 £'000 Working in partnership with our communities Refuse Collection - Garden Waste Permit Charge 67 65 68 TOTAL BUDGET REDUCTIONS / ADDITIONAL INCOME REJECTED 0 65 68
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PERTH & KINROSS COUNCIL APPENDIX (iii) 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT 25/26 26/27 27/28 ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS £'000 £'000 £'000 Tackling climate change and supporting sustainable places Reduction in tree-planting function 52 Developing a resilient, stronger and greener economy Reduction to Development Plan function 200 200 Enabling our children and young people to achieve their full potential Introduce charging from September for use of minibuses by schools and community groups 38 50 50 Increase breakfast club charge from £2 to £3 to support expansion of Breakfast Clubs to schools that don't have them. 40 Recharge 100% of SERCC annual fee to schools' DSM budget 22 Partially absorb DSM underspend 167 Efficiencies in Perth Secondary Schools 500 Tayside Contracts - savings target from productivity/efficiency 100 100 100 Supporting and promoting physical and mental wellbeing Reduction in Capital Programme 90 1,390 Working in partnership with our communities Expansion of Perth City parking permit zone - income to be applied to public transport costs 100 Charge for Broxden Park and Ride (with a free ticket to City Centre) - income to be applied to public transport costs 200 Redesign of Community Learning and Development function 220 221 Allow purchase of permits for more than 2 garden waste bins 39 11 Organised to Deliver / Transformation Pullar House - income target from attracting further external organisations 50 100 100 Increase in non-teaching slippage target by 0.5% 590 Cease membership of CoSLA 90 Cease membership of Scotland Excel 115 Artificial Intelligence Project - target for savings generated by the AI Project 50 200 Procurement Savings - savings target from increased procurement capacity 100 Business improvement external consultancy - savings target 250 500 TOTAL ADDITIONAL BUDGET REDUCTIONS / INCOME PROPOSALS 1,858 2,927 1,250
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS Developing a resilient, stronger and greener local economy Rural Commercial Property Investment Programme - Initial funding to support the creation of new commercial units in rural communities. Should the units be sold, then the proceeds can be reinvested to create more units, or should the units be let, then the resultant income can be used to finance more units. (non-recurring) 25/26 £'000 2,000 APPENDIX (iv) 26/27 27/28 £'000 £'000 Micro business grants scheme - restart of a successful scheme from previous years to help local businesses access funding for growth. (non-recurring) 1,000 Small business interest-free loans scheme - to be set up during 2025/26 to commence from April 2026, potentially administered by an external organisation (non-recurring) 1,000 Adapt your property - continuation of the successful scheme from previous years to help bring property back into use (non-recurring) 500 Feasibility study into new Ballinluig/Stanley/Bertha Park Integrated Transport Hub - Railway Station/Bus Interchange/Park&Ride to help our commuities access more environmentally friendly transport options. (non-recurring) 60 Kinross Railway - funding for a feasibility study into the reintroduction of a railway line and station to Kinross. (non-recurring) 50 Enabling our children and young people to achieve their full potential Instrumental Music Service - reversal of previously agreed cut to staffing budget and reversal of new charges for central groups and music camps as we know how important these services are to our young people (recurring) 270 Improve referral and diagnosis pathway in Educational Psychology service (non-recurring, from transformation reserve) 100 Expand Breakfast Clubs and After-School Clubs - this funding will support the rollout of new Breakfast Clubs and After-School Clubs in schools that currently don't have them (recurring) 80
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS Supporting and promoting physical and mental wellbeing Access to Curling Initiative - funding to support increased participation in curling by young people. (non-recurring) 2 5 / 2 6 £' 0 0 0 APPENDIX (iv)con. 26/27 27/28 £'000 £'000 LAL - Community Halls - funding to support the ongoing operation of community halls while local groups explore the possibility of Community Asset Transfers. (non-recurring) 3 0CPK - Rural Library Funding - funding to permanently reverse the proposed closures of Comrie, Scone, Alyth, Birnam and Auchterarder libraries. (recurring) 1 9CPK - funding to maintain services and opening hours of Perth Art Gallery and Perth Museum (recurring) 2 0 Working with communities Community Investment Fund - funding to support local community projects. (non-recurring) 3Community Councils - Increase in administration top-up grant to £1,000 to recognise the important work undertaken by local community councils and reflect they have not had an uplift in funding in recent years. (recurring) 1 3 Bloom/Path/Friends of Cemeteries Groups - this funding reverses the prior cut and triples the funding available to local groups for materials, etc., from £18k to 54k, recognising the important work they do to keep our towns and villages looking their best. (recurring) 3 6 Rural Events Fund - funding to support rural events, recognising the important role they play in rural economic and community development. Introduction of revised application criteria so that existing events can also apply. (recurring) 5 0 Garden Maintenance - to support increased uptake of PKC maintenance by local residents (non-recurring) 1 0 Community Asset Transfers - additional funding to support the transfer of Council owned assets to community groups by providing funding for remedial physical works to bring buildings up to an adoptable standard. (non-recurring) 2 5 0Combatting Financial Scams - funding to maintain existing officer resource to help stop elderly and vulnerable residents from becoming victims of financial scams. (recurring) 5 0 New grit bins - funding to support new grits bins in areas that don't currently have them to help residents with community winter resilience. (non-recurring) 2 0New Bus Shelters/Stops - funding to install new bus shelters/stops and associated infrastructure eg. dropped kerbs, raised kerbs, etc. (non-recurring) 1 2Unadopted Roads - funding to top up the unadopted roads budget to assist communities in bringing unadopted roads up to an adoptable standard. (non-recurring) 1 0 Road Safety - external resource to assist with backlog of projects (non-recurring) 2 5
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT CORPORATE PLAN 2023 - 2028 ADDITIONAL EXPENDITURE PROPOSALS 25/26 £'000 APPENDIX (iv)con. 26/27 27/28 £'000 £'000 Improving quality and provision of car parks - funding to improve and expand carparking in Perth & Kinross. (non-recurring from car park trading account) 300 Road Improvements - funding to support repairs to the road network ie. potholes (non- recurring from car park reserve 2526 only) 1,000 1,000 1,000 Installation of flood barriers on A923 and B954 at River Isla crossings (non-recurring) 22 Milnathort Traffic Signal Crossings - funding for new traffic signals in Milnathort providing safe crossing points for school children. (non-recurring) 130 New Road Reclamation Programme - funding for a programme to reclaim existing roads and pavements currently covered by overgrown verges. This programme will make rural routes safer by increasing the carriageway width for pedestrians, cyclists, horse-riders and vehicles. (non-recurring) 400 400 400 Grass-cutting - recurring funding to reverse previously agreed reduction in grass cutting. (recurring) 350 Grass-cutting - one off funding required to reverse previously agreed reduction in grass cutting. (non-recurring) 180 Non-Statutory/Discretionary Charges - funding to keep grass pitches free for local groups. (recurring) 21 Crieff Regeneration Funding - redirection of previously agreed grant to Crieff Community Trust for staffing to support regeneration efforts in Crieff. Funding to be ringfenced for regeneration initiatives in Crieff by local groups. (non-recurring) 0 0 Carse Early Bus - funding to restore the early morning bus service from Errol to Perth to support workers. (recurring) 13
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (iv)con. CORPORATE PLAN 2023 - 2028 25/26 26/27 27/28 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS Organised to Deliver Every Penny Counts Initiative - funding to support the implementation of suggestions by Council staff to improve the efficiency and operation of Council services. (non- recurring, funded from transformation reserve) 100 Artificial Intelligence Project - funding to support exploration of opportunities offered by AI to improve Council services. (non-recurring, funded from transformation reserve) 250 Business Improvement - funding to provide external consultancy to support transformation and Council efficiency. (non-recurring, funded from transformation reserve) 100 100 Contribution to Capital Fund - increase by another 0.25% of Council Tax on a recurring basis to pay off Council debt faster and reduce the burden being passed onto future generations. (recurring) 250 250 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 8,277 2,750 1,950
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (v) 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 499,273 Adjustments: Reject Expenditure Pressures (Appendix i) (3,929) Additional Budget Reductions / Income Proposals (Appendix iii) (1,858) Additional Expenditure Proposals (Appendix iv) 8,277 2,490 2025/26 Updated Provisional Revenue Budget 501,763 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,112) Contribution from Service Concession Scheme (6,000) Contribution to unearmarked Reserves included in this Amendment 40 Contribution from earmarked Reserves included in this Amendment (3,644) (388,354) AMOUNT TO BE LEVIED FROM COUNCIL TAX 113,409 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,157 FINAL 2025/26 BAND D COUNCIL TAX £ 1,508.96 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 105.27 PERCENTAGE INCREASE 7.5% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Anti-Poverty Measures 1,000 Transformation and Workforce Management 1,644 Car Park Trading Account 1,000 3,644
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (vi) 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 502,587 Recurring impact of 2025/26 proposals (4,507) Adjustments: Reject Expenditure Pressures (Appendix i) (293) Reject Budget Reductions / Additional Income (Appendix ii) 65 Additional Budget Reductions / Income Proposals (Appendix iii) (2,927) Additional Expenditure Proposals (Appendix iv) 2,750 (405) 2026/27 Updated Provisional Revenue Budget 497,675 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,418 Contribution from Service Concession Scheme (5,000) Contribution to unearmarked reserves included in this Amendment 4,781 Contribution from earmarked Reserves included in this Amendment (1,100) (374,539) AMOUNT TO BE LEVIED FROM COUNCIL TAX 123,136 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,910 FINAL 2026/27 BAND D COUNCIL TAX £ 1,622.13 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,508.96) £ 113.17 PERCENTAGE INCREASE 7.5% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Anti-Poverty Measures 1,000 Transformation 100 1,100
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PERTH & KINROSS COUNCIL 26 FEBRUARY 2025 REVENUE BUDGET 2025/26, 2026/27 & 2027/28 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (vii) 2027/28 £'000 £'000 2027/28 Provisional Revenue Budget 515,226 Recurring impact of 2025/26 proposals (4,507) Recurring impact of 2026/27 proposals (2,905) Adjustments: Reject Expenditure Pressures (Appendix i) (387) Reject Budget Reductions / Additional Income (Appendix ii) 68 Additional Budget Reductions / Income Proposals (Appendix iii) (1,250) Additional Expenditure Proposals (Appendix iv) 1,950 381 2027/28 Updated Provisional Revenue Budget 508,195 Funding Total Revenue Funding (370,400) Council Tax Second Home / Long Term Empty Properties (3,338) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 2,107 Contribution from Service Concession Scheme (4,000) Contribution from unearmarked Reserves included in this Amendment (2,381) Contribution from earmarked Reserves included in this Amendment (300) (380,212) AMOUNT TO BE LEVIED FROM COUNCIL TAX 127,983 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 76,600 FINAL 2027/28 BAND D COUNCIL TAX £ 1,670.79 INCREASE (2026/27 FINAL BAND D COUNCIL TAX £1,622.13) £ 48.66 PERCENTAGE INCREASE 3.0% Excluding Water and Waste Water charges determined by Scottish Water. Use of Earmarked Reserves Car Park Trading Account 300
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There followed a recess, and the meeting reconvened at 2.24pm. Note: The Mover and Seconder of the Motion agreed to make the following adjustments / clarifications in relation to the Motion: The funding for biodiversity to include funding for biodiversity villages; The funding for community resilience to include £20,000 for Perth Community Flood Aid; Additional funding to be received from the Scottish Government for ASL to contribute towards proposals in other budgets. From the Liberal Democrat Group: £70,000 (2025/26) non-recurring funding towards Think Yes Tenancy Sustainment for non-Council Tenants; £40,000 (2025/26) and £40,000 (2026/27) non-recurring funding towards Rural Employment – Work Placement Programme; £66,000 (2025/26) and £34,000 (2026/27) non-recurring funding towards Rural Employment – Rural Skills Academy; A non-recurring funding of £200,000 towards Ash Dieback (2026/27); £30,000 (2026/27) and £30,000 (2027/28) non-recurring funding towards Loch Leven Heritage Trail; £41,000 (2025/26) and £41,000 (2026/27) non-recurring funding towards English of Speakers of Other Languages (ESOL) provision; £53,000 (2025/26) and £53,000 (2026/27) non-recurring funding towards an Equalities Officer; £30,000 (2025/26) non-recurring funding towards P in the Park; Non-recurring funding of £50,000 (2025/26) and £50,000 (2026/27) towards a Scams Prevention Officer; £370,000 (2025/26) non-recurring funding towards Tailored Employment; £50,000 (2025/26) non-recurring funding towards Ditch Maintenance. From the Independent Group: £22,000 (2025/26) non-recurring funding towards Coutiie Bridge; £130,000 (2025/26) non-recurring funding towards Milnathort Road Traffic; £50,000 (2025/26) non-recurring funding towards Rural Events; Redirection of funding from Crieff Community Trust to regeneration initiatives in Crieff - £40,000 (2025/26) and £40,000 (2026/27); £25,000 (2025/26) non-recurring funding towards Civic Events. From the Conservative Group: £3,000 (2025/26) non-recurring funding towards Armed Forces Covenant.
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2025/26 2026/27 2027/28 Think Yes Tenancy Sustainment for non- Council Tenants 70,000 - - Non-recurring Rural Employment – Work Placement Programme 40,000 40,000 - Non-recurring Rural Employment – Rural Skills Academy 66,000 34,000 - Non-recurring Ash Dieback - 200,000 Non-recurring Loch Leven Heritage Trust - 30,000 30,000 Non-recurring English for Speakers of Other Languages (ESOL) provision 41,000 41,000 - Non-recurring Equalities Officer 53,000 53,000 - Non-recurring P in the Park 30,000 - - Non-recurring Scams Prevention Officer 50,000 50,000 Non-recurring Tailored Employment 370,000 - - Non-recurring Ditch Maintenance 50,000 - - Non-recurring Couttie Bridge 22,000 - - Non-recurring Milnathort Road Traffic 130,000 - - Non-recurring Rural Events 50,000 Non-recurring Redirection of funding from Crieff Community Trust to regeneration initiatives in Crieff 40,000 40,000 - Civic Events 25,000 - - Non-recurring Armend Forces Covenant 3,000 - - Non-recurring Anti-Poverty Earmarked Reserves 690,000 218,000 0 Unearmarked Reserves 310,000 230,000 30,000 1,000,000 448,000 30,000
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In accordance with Standing Order 21.6, a roll call vote was taken. 5 Membersvoted for the 2nd Amendment as follows: Bailie C McLaren, Councillors L Barrett, P Barrett and W Robertson and A Watt. 5 Members voted for the 3rd Amendment as follows: Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert and C Stewart. 30 Members abstained as follows: Depute Provost A Parrott, Bailies C Ahern and M Williamson, Councillors K Allan, H Anderson, B Brawn, S Carr, A Chan, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, C Shiers, F Smith, G Stewart, R Watters and J Welch. In terms of Standing Order 21.2, Provost X McDade exercised his casting vote in favour of the 3rd Amendment. The 3rd Amendment was therefore carried and became the 2nd Amendment. This was then put against the 1st Amendment. 13 Members voted for the 1st Amendment as follows: Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A Forbes, N Freshwater, D Illingworth, I James, N Khogali, C Shiers and F Smith. 5 Members voted for the 2nd Amendment as follows: Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert and C Stewart. 22 Members abstained as follows: Depute Provost A Parrott, Bailies C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, W Robertson, G Stewart, A Watt, R Watters and J Welch. The 1st Amendment was therefore carried and became the substantive Amendment which was then put against the Revised Motion. 26 Members voted for the Revised Motion as follows: Provost X McDade, Depute Provost A Parrott, Bailies R Brock, C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, D Cuthbert, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, I MacPherson, C Mair, I Massie, S McCole, T McEwan, J Rebbeck, W Robertson, C Stewart, G Stewart, A Watt, R Watters and J Welch.
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13 Members voted for the Amendment as follows: Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A Forbes, N Freshwater, D Illingworth, I James, N Khogali, C Shiers and F Smith. 1 Member abstained as follows: Bailie A Bailey. Resolved: In accordance with the Revised Motion. There followed a recess, and the meeting reconvened at 4.12pm. 5. Strategic Investment and Composite Capital Budget Update 2025/26 to 2030/31 There was submitted a report by Strategic Lead – Finance and Business Support (25/37) outlining the proposed budget for the Composite Capital Programme for the six years from 2025/26 to 2030/31. Resolved: (i) The adjustments to the existing Capital Budget from 2025/26 to 2029/30, set out in Section 5, be approved. (ii) The estimated new capital resources available for the year 2030/31, as detailed at Section 6 of the report and included in Appendix I, be approved. (iii) The proposed Composite Capital Budget for 2030/31, outlined in Section 6, be approved. (iv) The six-year Composite Capital Budget for 2025/26 to 2030/31, as shown at Appendix II of the report, be approved. Note: In terms of Standing Order 22.1, Bailie Bailey requested that his dissent to the decision be recorded.