Appendix C - Assumptions Underlying Medium Term Financial Plan

Perth and Kinross Council · 10 December 2025
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APPENDIX C
Assumptions Underlying Medium Term Financial Plan 
Pay Inflation 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 3.5% 2.0% 2.0% 2.0% 2.0% 2.0%
Mid-Range 3.5% 3.0% 3.0% 3.0% 3.0% 3.0%
Pessimistic 3.5% 4.0% 4.0% 4.0% 4.0% 4.0% 
Employer’s Superannuation – Local Government Pension Scheme 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic - 0% - - 0% -
Mid-Range - 0% - - 0% -
Pessimistic - 1% - - 1% - 
Employer’s Superannuation – Scottish Public Pension Agency (Teachers) 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic - - 0% - - 0%
Mid-Range - - 0% - - 0%
Pessimistic - - 1%- - - 1%- 
General Inflation 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 2.5% 2.25% 1.5% 1.5% 1.5% 1.5%
Mid-Range 3.0% 2.75% 2.0% 2.0% 2.0% 2.0%
Pessimistic 3.5% 3.25% 2.5% 2.5% 2.5% 2.5% 
Demographics – General Population 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 0.38% 0.38% 0.36% 0.34% 0.33% 0.32%
Mid-Range 0.48% 0.48% 0.46% 0.44% 0.43% 0.42%
Pessimistic 0.58% 0.58% 0.56% 0.54% 0.53% 0.52%

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Demographics – Older People 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 3.39% 3.0% 2.56% 3.57% 2.9% 2.87%
Mid-Range 3.49% 3.1% 2.66% 3.67% 3.0% 2.97%
Pessimistic 3.59% 3.2% 2.76% 3.77% 3.1% 3.07% 
Scottish Government Funding 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%
Mid-Range 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Pessimistic (1.0)% (1.0)% (1.0)% (1.0)% (1.0)% (1.0)% 
Council Tax Charge 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 10.5% 7.0% 7.0% 7.0% 7.0% 7.0%
Mid-Range 9.5% 6.0% 6.0% 6.0% 6.0% 6.0%
Pessimistic 8.5% 5.0% 5.0% 5.0% 5.0% 5.0% 
Council Tax – No. of Band D Properties 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 800 800 800 800 800 800
Mid-Range 600 600 600 600 600 600
Pessimistic 400 400 400 400 400 400 
Fees and Charges 
26/27 27/28 28/29 29/30 30/31 31/32
Optimistic 5% 5% 5% 5% 5% 5%
Mid-Range 4% 4% 4% 4% 4% 4%
Pessimistic 3% 3% 3% 3% 3% 3%