Minute of Meeting of Perth and Kinross Council of 1 March 2023 for Approval

Perth and Kinross Council · 10 May 2023
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SPECIAL MEETING OF COUNCIL 
Minute of special hybrid meeting of Perth and Kinross Council held in the Council
Chamber, 2 High Street, Perth on Wednesday 1 March 2023 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; L Simpson, Head of Legal and Governance;
B Renton, Executive Director (Communities); S Devlin, Executive Director
(Education and Children’s Services); J Pepper, Chief Officer, Health & Social Care
Partnership and Chief Social Work Officer , S MacKenzie, Head of Finance; C
Mailer, Executive Lead – Strategic Planning and Transformation; K Donaldson, Chief
Operating Officer; S Crawford, M Butterworth, F Crofts, F Robertson, C Guild, S
Coyle, (all Communities); A Taylor, L Brady, K Fraser, A O’Brien, C Robertson, N
Sutherland, S Walker, S Hendry, K Molley, A Taylor, A Brown, M Pasternak andR
Ramsay (all Corporate and Democratic Services). 
Provost X McDade, Presiding. 
1. WELCOME AND APOLOGIES 
Provost McDade welcomed all those present to the meeting. 
Prior to the commencement of business, the Provost made reference to the
incident at a recycling centre near Friarton bridge in Perth the previous day,
commending the emergency services for their response and passing on condolences
to the family of the individual who had tragically lost their life. 
2. DECLARATIONS OF INTEREST 
There were no Declaration of Interests in terms of the Councillors’ Code of
Conduct. 
3. STRATEGIC PLANNING UPDATE AND 2023-26 GENERAL FUND
REVENUE BUDGET 
There was submitted a joint report by the Chief Executive and the Head of
Finance (23/72) (1) providing an update on the Council’s approach to organisational
transformation and budget planning works to mitigate, as far as possible, the impact
of the financial challenges facing the Council, (2) presenting the 2023/24, 2024/25
and 2025/26 Provisional General Fund Revenue Budgets, (3) seeking the Council’s
approval to set the annual Council Tax for 2023/24 and indicative levels for 2024/25
and 2025/26, in line with the Medium-Term Financial Plan approved by Council on
28 September 2022 (Report No. 22/249 refers), (4) providing an update on and

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seeking approval of the Council’s Reserves Strategy, and (5) updating on the
financial risks facing the Council over the medium term, including deficits in 2024/25
and 2025/26, significant inflationary and pay pressures, uncertainty over future
funding levels and potential challenges for  partners. 
Motion (Councillors G Laing and E Drysdale) 
The Council agrees: 
1. To approve the 2023/24 Provisional Revenue Budget of £443.853 million as
set out in Appendix A of Report No. 23/72. 
2. To approve the 2024/25 Provisional Revenue Budget of £437.195 million as
set out in Appendix A of Report No. 23/72. 
3. To approve the 2025/26 Provisional Revenue Budget of £442.465 million as
set out in Appendix A of Report No. 23/72. 
4. To approve the expenditure pressures as set out in Appendix B of Report No.
23/72 with the exception of those listed in Appendix (i). 
5. To approve the implementation of the savings options as set out in Appendix
B of Report No. 23/72 with the exception of those listed in Appendix (ii).
6. To approve the additional savings proposals 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 £2.149 million in
2023/24 in this Revenue Budget Motion. 
9. To approve an additional contribution from Reserves of £702,000 in 2024/25
in this Revenue Budget Motion. 
10. To approve an additional contribution from Reserves of £27,000 in 2025/26 in
this Revenue Budget Motion. 
11. To approve the Council Tax bases of 72,996 for 2023/24, 73,718 for 2024/25
and 74,441 for 2025/26. 
12. To approve the contribution to Perth & Kinross Integration Joint Board of
£79.532 million which is included in the 2023/24 Provisional Revenue Budget. 
13. To approve the earmarked general fund balances set out in Table 13 with the
exception of the adjustments listed in Appendices (v), (vi) and (vii). 
14. To approve the application of funding arising from the Service Concession
Arrangements as set out in Table 8 in paragraph 7.13. 
15. To approve that uncommitted Reserves are maintained at a minimum of 2% of
the 2023/24 Net Revenue Budget which equates to £8.921 million. 
16. To approve a provision for the non-collection of Council Tax of 2.0% in
2023/24, 2024/25 and 2025/26. 
17. To approve the 2023/24 Final Revenue Budget of £449.221 million resulting in
a Band D Council Tax of £1,403.69 in 2023/24 as summarised in Appendix (v)
of this Revenue Budget Motion. This represents a 3.9% increase from the
Council Tax Band D figure for 2022/23. 
18. To approve the 2024/25 Provisional Revenue Budget of £440..038 million
resulting in an indicative Band D Council Tax of £1,458.43 in 2024/25 as
summarised in Appendix (vi) of this Revenue Budget Motion. This represents
an indicative 3.9% increase from the Council Tax Band D figure for 2023/24.

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19. To approve the 2025/26 Provisional Revenue Budget of £445.840 million
resulting in an indicative Band D Council Tax of £1,515.31 in 2025/26 as
summarised in Appendix (vii) of this Revenue Budget Motion. This represents
an indicative 3.9% increase from the Council Tax Band D figure for 2024/25. 
PERTH & KINROSS COUNCIL    APPENDIX (i)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
EXPENDITURE PRESSURES REJECTED  £'000 £'000 £'000     
Tackling climate change and supporting sustainable places         
Visitor Rangers 48 240         
Working in partnership with communities         
Operations Fuel (partial) 52 25 25 15
Waste Disposal - Contract Inflation (partial) 53   125 70     
Organised to Deliver / Transformation     
Energy (partial) 55 341 1,470 165     
TOTAL EXPENDITURE PRESSURES REJECTED  606 1,620 250 
PERTH & KINROSS COUNCIL  APPENDIX (ii)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000     
Tackling climate change and supporting sustainable places         
Grounds Maintenance (partial) 56 100       
Developing a resilient, stronger and greener economy         
Funding for mobile toilets 57   26  
Public Toilets (defer) 57 85 (85)  
Events (partial) 59 320    
City & Town Centre Management 60   150  
Perth & Kinross Heritage Trust 61 100    
Vacant Property 62   35

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PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000     
Enabling our children and young people to achieve their full
potential         
Increase and Introduction of Charges (partial) - accept early
learning and childcare charges (23/24) 66 70 72 74
School Crossing Patrollers (partial) - accept vacancies 68 61 28  
Primary Swimming Lessons 69 40 20  
Parent Council Funding 70 20    
School Virtual Campus Provision 71   41 21
Breakfast Clubs 74   38  
Educational Psychology Capacity 77   86  
School Based Music Tuition 78 13 116 70
Central Groups and Music Camps 78 48    
Reductions to Devolved School Management Budgets 79     52 
Protecting and caring for our most vulnerable people         
Contract and Commissioning 80   60  
Service Level Agreements with Providers 81     114
Private Sector Housing Team 83   85  
Housing Service 84   85  
Care & Repair Service (partial) 85   300  
Adult Learning SLA 86   92  
Community Planning and Adult Literacy 87   73 156
SLA Payments 88   130  
Criminal Justice Support 89 21 77 43 
Supporting and promoting physical and mental wellbeing         
Contract Fee for Arms Length External Organisations 90 331     
Working in partnership with our communities         
Council Property Estate 91   150 150
Non Statutory Charges - reject increase in pitches and parks 92 1    
Community Greenspace - Nursery 94 41    
Winter Maintenance 95 55    
Winter Maintenance - network coverage 96 370    
Winter Maintenance - route gritting times 97 90

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Community Greenspace Maintenance 100 54 54 114
PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000     
Community Greenspace Infrastructure 101 85    
Street Cleaning 102 330    
Operations Training 103     45
Operations - Management & Supervisory Capacity (partial) 104     123
Trading Standards 106 12 45  
Regulation - Food Safety 107   45 45
Regulation - Environmental Health 108   45 35
Roads Maintenance Partnership - Reactive Maintenance 110 78 124 78
Traffic & Road Safety 111 50 45 45
Public Transport - Local Bus Services 112 525    
Fleet Loan Charges (partial) 114     (100)     
Organised to Deliver / Transformation         
Customer Service Centre 117   72 82
Regulation - Corporate Health & Safety 121   35 35 
TOTAL SAVINGS REJECTED  2,900 2,044 1,182 
PERTH & KINROSS COUNCIL  APPENDIX (iii)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000    
Developing a resilient, stronger and greener economy       
Events - income target / sponsorships 100        
Organised to Deliver / Transformation       
Mothballing of Pullar House from 1 April 2024   400 400
Review of Single Person Discounts (Council Tax) net of additional capacity
of £50,000 125 125      
Contribution from earmarked Reserves - Non Recurring Pressures from
2022/23 490 (490) 
TOTAL ADDITIONAL SAVINGS PROPOSALS 715 35 400

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PERTH & KINROSS COUNCIL  APPENDIX (iv)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY   
CORPORATE PLAN 2023 - 2028 23/24
£'000
24/25
£'000
25/26
£'000
Additional Expenditure Proposals   
TACKLING POVERTY   
Think Yes - Child Poverty Fund 75  
A fund to enable frontline workers to make instant decisions and one off
payments for the purchase of goods or services to resolve a problem for a
child or family affected by poverty.(non-recurring)         
Child Poverty Locality Small Grants Fund 120  
A flexible fund for local child poverty action to provide seed funding for the
development of new projects or initiatives that will benefit children and
families affected by poverty. (non-recurring)          
Cost of Living  - a warm welcome across Perth and Kinross 200  
Building on the success over the winter period this fund will enable the
continuation of warm spaces across Perth and Kinross, supporting people to
access the wider benefits they have offered such as advice and information
and access and participation in a range of activities to help overcome social
isolation.  The fund will also enable voluntary groups to plan ahead for next
winter. (non-recurring)          
Continue with the provision of Food and Fun activities during schools
holiday periods
120  
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)          
School Clothing Grants 20  
Additional resource to assist with the provision of school clothing, including
PE kit, for qualifying families. (recurring) 
TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE
PLACES   
Support for Biodiversity in our Open Spaces 75  
To provide funding to support Bloom Groups and other local initiatives, to
build on the highly successful and visible initiatives that are already enjoyed
across Perth & Kinross including trees, wild flowers and other plants that
support pollinators in open spaces. (Non-Recurring)          
Provision of E Charging Infrastructure in Rural Areas (non recurring) 250  
To support the roll out of EV charging infrastructure across Perth and
Kinross by providing or encouraging co-operation with private partners to
provide access in our rural areas. (non-recurring)

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PERTH & KINROSS COUNCIL  APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY   
CORPORATE PLAN 2023 - 2028 23/24
£'000
24/25
£'000
25/26
£'000
Additional Expenditure Proposals   
Funded by the Car Park Trading Account (non recurring) (250)        
Decarbonisation of the Council Estate 90  
Funding to provide £2 million of investment to increase energy efficiency
and / or electricity generation on Council buildings.  Going forward this will
be funded by reduced energy costs (non recurring)          
DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL
ECONOMY   
Rural Business Support 100  
Funding for GrowBiz to expand coverage including rural social care
providers (non recurring)          
Adapt Your Property 200  
Funding to continue the successful scheme that facilitated the conversion /
adaptation / improvement of underused / vacant town and city centre
commercial space for new commercial / residential development (non-
recurring)          
Residents Parking (recurring) 5  
No increase in residents parking permits    
Funded by the Car Park Trading Account (recurring) (5)        
ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR
FULL POTENTIAL   
Additional Study Support During Easter 100  
Funding to open all secondary schools across Perth and Kinross for all
senior pupils to facilitate additional study time.  This will take place across
the Easter Holiday (April 2023) to help mitigate the impact of days of learning
lost to pupils through strike action (non recurring)          
Virtual School Campus 61  
Funding to provide an increased subject choice across all secondary schools
by means of virtual learning.  These subject courses will be available from
August 2024. (recurring)          
Free pitch hire 11  
To encourage use of our grass pitches throughout Perth and Kinross for
organised / pre booked matches. (non recurring)

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PERTH & KINROSS COUNCIL  APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY   
CORPORATE PLAN 2023 - 2028 23/24
£'000
24/25
£'000
25/26
£'000
Additional Expenditure Proposals   
PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE   
Financial Inclusion 350  
The cost of living crisis has caused significant hardships for many. Now in
2023, with price inflation including food and clothing, rising mortgage rates
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 cost of living crisis. (recurring)          
Mental Health Self Help Groups 100  
To support groups such as Andy’s Man Club, Mantalk, The Lighthouse for
Perth, and Women’s Wellbeing Club and other groups in our rural
communities (non-recurring)          
RASAC 30  
Additional funding  to support the vital work of this organisation (non
recurring)          
Women's Aid 30  
Additional funding  to support the vital work of this organisation (non
recurring)          
Buttons and Bows 15  
Additional funding to support the inspirational work of this Buttons and Bows
who provide a valuable service to our families (non recurring)          
Mental Health Support 150  
Funding for The Neuk to continue to provide flexible/out of hours support for
people experiencing mental health crisis (non recurring)          
SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING   
Reinstatement of the budget for Live Active Leisure (recurring) 58        
Reinstatement of the budget for Culture PK (recurring) 41        
Culture PK - Rural Library Service 173  
Funding to maintain the rural library service for a further year (non-recurring)

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PERTH & KINROSS COUNCIL  APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION     
CORPORATE PLAN 2023 - 2028 23/24
£'000
24/25
£'000
25/26
£'000
Additional Expenditure Proposals   
Review of leisure and culture assets 150  
In this challenging climate we must take a different approach and focus on
what we can do, not what we can’t -  making the most of available budget
and the leisure facilities  we already have.  The review will be based on
robust analysis of what our communities need and investment needs of
individual buildings. 
Services will still need to change and evolve in the coming years, with a very
clear focus on health and wellbeing, and with a balance between city centre
provision and the needs of rural communities. (non recurring)          
Northern Perthshire National Park Bid 50  
Funding to support the development of a bid for Scotland’s new National
Park to be located in the Perth & Kinross area. (non-recurring)   
Diagnosis of hidden disease 175  
A healthy living prevention and early intervention “test of change project” to
mitigate future pressures on social care budgets with a focus on
hidden/undiagnosed long-term conditions (to include targeted support for
unpaid carers).(non-recurring)          
WORKING IN PARTNERSHIP WITH OUR COMMUNITIES   
Visitor Rangers 205  
Bridge funding to allow officers time to bring forward a proposal to modernise
the way the service is delivered. (non recurring)          
Investment in Local Communities 600  
Via the Local Action Partnerships (£200,000) and Community
Investment Fund (£400,000), to fund projects aimed at helping our
communities deal with the cost of living crisis for a better future (non-
recurring)          
Provision of enhanced severe weather service 50  
Council wide resources to be utilised more effectively to better serve
residents and communities in times of severe weather during winter, flooding
and storm events, with street cleaning and grounds maintenance staff
deployed to assist where needed most. Includes provision for additional grit
and sandbags and access to plant, equipment and vehicles where
necessary. During winter periods this will include snow clearing by hand and
machine on footways in smaller settlements not already serviced, within
available resources. (non recurring)

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PERTH & KINROSS COUNCIL  APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET MOTION     
CORPORATE PLAN 2023 - 2028 23/24
£'000
24/25
£'000
25/26
£'000
Additional Expenditure Proposals   
Cleaner Perth and Kinross 90  
Creation of a dedicated task force to deter deeply anti-social fly-tipping
across our beautiful countryside, towns and city and to pursue offenders
through fixed penalties and the criminal justice system. (recurring)          
Investment in Non Trunk Road Transport Infrastructure 90  
Meet borrowing costs associated with a £2 million capital investment in
local roads. (recurring)          
Investment in Public Transport 165  
Recurring funding to support the continuation of essential daytime, weekday
and Saturday services in Glenfarg and West Kinross-shire after the
withdrawal of commercial services 55 and 202 by operators in the area.
(recurring)          
Kinross-shire Local Area Committee 40  
Funding to be used at the discretion of the Local Area Committee (non
recurring)          
ORGANISED TO DELIVER / TRANSFORMATION   
Undertake a review of Perth City Area Secondary School Estate  55  
Undertake a review of school capacities and catchments of all schools in the
Perth City area in the context of the PKC investment Blueprint and Corporate
Asset Strategy (once approved) (non recurring)           
3,789 0 0

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PERTH & KINROSS COUNCIL  APPENDIX (v)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET MOTION     
2023/24 COUNCIL TAX CALCULATION 2023/24 
£'000 £'000   
2023/24 Provisional Revenue Budget  443,853   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (606) 
Reject Savings (Appendix ii) 2,900 
Additional Savings Proposals (Appendix iii) (715) 
Additional Expenditure Proposals (Appendix iv) 3,789     
5,368
2023/24 Updated Provisional Revenue Budget  449,221   
Funding  
Total Revenue Funding (318,106) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution from Reserves included in the Provisional Budget (6,602) 
Contribution from Service Concession Scheme (17,000) 
Contribution from earmarked Reserves included in this Motion -
Decants (700) 
Contribution from earmarked Reserves included in this Motion -
Council Tax Second Homes (35) 
Contribution from earmarked Reserves included in this Motion - PH20 (150) 
Contribution from earmarked Reserves included in this Motion - Covid-
19 (175) 
Contribution from unearmarked Reserves included in this Motion (1,089) 
(346,757)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  102,464   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  72,996   
FINAL 2023/24 BAND D COUNCIL TAX  £1,403.69 
INCREASE (2022/23 FINAL BAND D COUNCIL TAX £1,351.00)  £52.69 
PERCENTAGE INCREASE  3.90%   
Excluding Water and Waste Water charges determined by Scottish Water.

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PERTH & KINROSS COUNCIL  APPENDIX (vi)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET MOTION     
2024/25 COUNCIL TAX CALCULATION 2024/25 
£'000 £'000   
2024/25 Provisional Revenue Budget  437,195   
Recurring impact of 2023/24 proposals  2,454   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (1,620) 
Reject Savings (Appendix ii) 2,044 
Additional Savings Proposals (Appendix iii) (35) 
Additional Expenditure Proposals (Appendix iv) 0 
389
2024/25 Updated Provisional Revenue Budget  440,038   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,127 
2024/25 Gap (1,690) 
Contribution from Service Concession Scheme (7,000) 
Contribution from earmarked Reserves included in this Motion -
Council Tax second homes (35) 
Contribution from unearmarked Reserves included in this Motion (667) 
(332,525)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  107,513   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  73,718   
FINAL 2024/25 BAND D COUNCIL TAX  £1,458.43 
INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69)  £54.74 
PERCENTAGE INCREASE  3.90%   
Excluding Water and Waste Water charges determined by Scottish Water.

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PERTH & KINROSS COUNCIL  APPENDIX (vii)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY     
2025/26 COUNCIL TAX CALCULATION 2025/26 
£'000 £'000   
2025/26 Provisional Revenue Budget  442,465   
Recurring impact of 2023/24 proposals  2,454
Recurring impact of 2024/25 proposals  389   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (250) 
Reject Savings (Appendix ii) 1,182 
Additional Savings Proposals (Appendix iii) (400) 
Additional Expenditure Proposals (Appendix iv) 0 
532
2025/26 Updated Provisional Revenue Budget  445,840   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,439 
2025/26 Gap (3,191) 
Contribution from Service Concession Scheme (7,000) 
Contribution from earmarked Reserves included in this Motion -
Council Tax second homes (35) 
Contribution to unearmarked Reserves included in this Motion 8 
(333,039)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  112,801   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  74,441   
FINAL 2025/26 BAND D COUNCIL TAX  £1,515.31   
INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,458.43)  £56.88   
PERCENTAGE INCREASE  3.90%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 14

1st Amendment (Councillors J Duff and F Smith) 
The Council agrees: 
1 To approve the 2023/24 Provisional Revenue Budget of £443.853 million as set out
in Appendix A of Report No. 23/72. 
2 To approve the 2024/25 Provisional Revenue Budget of £437.195 million as set out
in Appendix A of Report No. 23/72. 
3 To approve the 2025/26 Provisional Revenue Budget of £442.465 million as set out
in Appendix A of Report No. 23/72.
4 To approve the expenditure pressures as set out in Appendix B of Report No. 23/72
with the exception of those listed in Appendix (i). 
5 To approve the implementation of the savings options as set out in Appendix B of
Report No. 23/72 with the exception of those listed in Appendix (ii).
6 To approve the additional savings proposals as set out in Appendix (iii) of this
Revenue Budget amendment. 
7 To approve the additional expenditure proposals as set out in Appendix (iv) of this
Revenue Budget amendment. 
8 To approve an additional contribution from Reserves of £2.817 million in 2023/24 in
this Revenue Budget amendment. 
9 To approve an additional contribution from Reserves of £1.517 million in 2024/25 in
this Revenue Budget amendment. 
10 To approve an additional contribution from Reserves of £813,000 in 2025/26 in this
Revenue Budget amendment. 
11 To approve the Council Tax bases of 72,996 in 2023/24, 73,618 in 2024/25 and
74,241 in 2025/26. 
12 To approve the contribution to Perth & Kinross Integration Joint Board of £79.532
million which is included in the 2023/24 Provisional Revenue Budget. 
13 To approve the earmarked general fund balances set out in Table 13 with the
exception of adjustments listed in Appendices (v) of this Revenue Budget
Amendment. 
14 To approve the application of funding arising from the Service Concession
Arrangements as set out in Table 8 in paragraph 7.13. 
15 To approve that uncommitted Reserves are maintained at a minimum of 2% of the
2023/24 Net Revenue Budget which equates to £8.921 million. 
16 To approve a provision for the non-collection of Council Tax of 2.0% in 2023/24,
2024/25 and 2025/26. 
17 To approve the 2023/24 Final Revenue Budget of £449.987 million resulting in a
Band D Council Tax of £1,405.04 in 2023/24 as summarised in Appendix (v) of this
Revenue Budget amendment. This represents a 4.00% increase from the Council
Tax Band D figure for 2022/23. 
18 To approve the 2024/25 Provisional Revenue Budget of £440.914 million resulting
in an indicative Band D Council Tax of £1,461.24 in 2024/25 as summarised in
Appendix (vi) of this Revenue Budget amendment. This represents an indicative
4.00% increase from the Council Tax Band D figure for 2023/24. 
19 To approve the 2025/26 Provisional Revenue Budget of £446.648 million resulting
in an indicative Band D Council Tax of £1,519.69 in 2025/26 as summarised in
Appendix (vii) of this Revenue Budget amendment. This represents an indicative
4.00% increase from the Council Tax Band D figure for 2024/25.

Page 15

PERTH & KINROSS COUNCIL  APPENDIX (i)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH
CONSERVATIVE & UNIONIST GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
EXPENDITURE PRESSURES REJECTED  £'000 £'000 £'000     
Tackling climate change and supporting sustainable places         
Visitor Rangers: (partial) Funding of £215,000 to continue the
pilot Visitor Ranger Service to support our communities with
visitor management issues and educating the public on issues
like littering, inconsiderate camping and parking to consist of
six seasonal Visitor Rangers between April and October.
48 25       
Enabling our children and young people to achieve their full
potential         
Home to School Transport (partial) 49   105 224   
Working in partnership with our communities         
Street Lighting, Illuminated Signs and Traffic Signals (partial) 52   135  
Public Transport - Tendered Services (partial) 53   27 58   
Organised to deliver / Transformation         
Energy (partial) 55   778  
Property Maintenance (partial) 55   50 100      
TOTAL EXPENDITURE PRESSURES REJECTED  25 1,095 382 
PERTH & KINROSS COUNCIL  APPENDIX (ii)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH
CONSERVATIVE & UNIONIST GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000     
Tackling climate change and supporting sustainable places         
Grounds Maintenance 56 100 250 250 
Growing a sustainable and inclusive local economy         
Public Conveniences 57 85    
Grant funding to Pitlochry Festival Theatre 58 24 23 23
Events (full rejection but to include a review of the type of
events hosted and acts secured) 59 360    
Perth & Kinross Heritage Trust 61 100    
PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26

Page 16

REVENUE BUDGET AMENDMENT - SCOTTISH
CONSERVATIVE & UNIONIST GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000 
Enabling our children and young people to achieve their full
potential         
School Crossing Patroller Service 68 110 69  
Primary Swimming Lessons 69 40 20  
Parent Council Funding 70 20    
School Virtual Campus Provision 71   41 21
Breakfast Clubs 74   38  
Educational Psychology Capacity 77   86  
School Based Music Instruction 78 13 116 70
Charges for Central Groups and full cost recovery for Music
Camps 78 48    
Devolved School Management Budgets 79     52 
Protecting and caring for our most vulnerable people         
Care and Repair Service 85 300 300  
Adult Literacy SLA 86   92  
Community Planning and Adult Literacy (partial) 87   33 156
SLA Payments (partial) - rejects the SAINTS funding element 88   60   
Supporting and promoting physical and mental wellbeing     
Contract fee for Arms Length External Organisations 90 331 351 351 
Placing communities at the heart of how we work         
Winter Maintenance 95 55    
Winter Maintenance - Network Coverage 96 370    
Winter Maintenance - Route Gritting Times    97 90    
Community Greenspace - Community Groups 99 68    
Community Greenspace - Infrastructure 101 85    
Street Cleansing 102 330    
Flooding 109 50    
Roads Maintenance Partnership - Reactive Maintenance 110 78 124 78
Traffic and Road Safety 111 50 45 45 
TOTAL SAVINGS REJECTED  2,707 1,648 1,046

Page 17

PERTH & KINROSS COUNCIL  APPENDIX (iii)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000    
Working in partnership with communities   
Road Network Charges (10% increase) 24        
Contribution from earmarked Reserve for non recurring pressures
2023/24 150 (150) 
TOTAL ADDITIONAL SAVINGS PROPOSALS 174 (150) 0 
PERTH & KINROSS COUNCIL APPENDIX (iv)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP   
CORPORATE PLAN 2022-2027 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals   
TACKLING POVERTY   
Investment in Food Security - to help sustain support for valuable
initiatives aimed at providing food security in our communities (non-
recurring).
250    
School Clothing Grants - additional funding to assist qualifying
families with the provision of school clothing, including warm jackets
and PE kit (non-recurring).
20    
Community Kitchen Project - funds to support Giraffe Perth to
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). 
50        
TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE
PLACES   
Road Gullys - towards additional gully cleaning in 2023/24, 2024/25
and 2025/26 (non-recurring)
100 100 100
Community Resilience – Support for Community Groups and
Communities Resilience Forums to address challenges to ensure
communities adapt to climate change (non-recurring).
20    
PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26

Page 18

REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP   
CORPORATE PLAN 2022-2027 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals   
DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL
ECONOMY   
Perth and Kinross Skills Passport - £150,000 investment in 2023/24
and 2024/25 to provide grants of up to £2,500 to assist a minimum of
60 people back into work through the provision of financial assistance
for help such as training course or equipment (non-recurring)
150 150  
Small Business Grants Scheme – investment of £150,000 from
earmarked reserves (Microgrant Scheme) towards a Small Business
Grant Scheme providing grants for small businesses employing up to
10 people for relevant start-up or expansion costs such as the
purchase of equipment or website development, with a 75%
contribution from the scheme up to a maximum of £5,000 (non-
recurring).
150    
Attended Public Conveniences – Investment in 2023/24 in a project
to examine the removal of toilet attendants at each of the remaining
staffed public conveniences (except Pitlochry and Dunkeld which have
the highest footfall) with the aim of implementing controlled access and
an alternative method of cleaning and resupplying them (non-
recurring).
25    
Fly Tipping Fund - to assist homeowners and landowners to clear
private land of illegally fly tipped materials (non-recurring).
30    
Fly Tipping Enforcement - funding of £50,000 in 2023/24 and 2024/25
for the creation of a dedicated Fly Tipping Officer to tackle anti-social fly
tipping activities across Perth and Kinross, to deploy the Council's two
portable anti-fly tipping cameras and to identify and pursue offenders
through the use of fixed penalty notices and the criminal justice system
(non-recurring)
50 50  
Adapt Your Property – 50% grants to a maximum of £75,000 to
convert underused/vacant town and city centre commercial space for
new commercial/residential uses (non-recurring)
300    
Parking Services – Increase on-street parking charges by 20%, off-
street charges by 10% and residents permits by 5% to offset the impact
of inflation on operating costs and investment in car parking
infrastructure and increase the free parking time period to 20
minutes .
-

Page 19

PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP   
CORPORATE PLAN 2022-2027 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals   
ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL
POTENTIAL    
Study Support - £55,000 investment in 2023/24 from savings made as
a result of the teachers strikes for the provision of targeted study
support for those pupils who have been most disadvantaged by the
disruption to their learning environment (non-recurring).
55    
Youth Engagement - £120,000 investment in 2023/24 from savings
made as a result of the teachers strikes for the continuation of the work
of the Youth Engagement Team to support youth outreach work (non-
recurring).
120    
Translation Tools and Equipment – With the increasing number of
first languages spoken by school pupils and their parents, a £50,000
investment from savings made as a result of the teachers strikes for
translation tools, software and equipment, such as Language Line, to
assist teachers and school staff with communication facilities (non-
recurring).
50        
PROTECTING AND CARING FOR OUR MOST VULNERABLE
PEOPLE   
Women's Aid - additional funding for Women's Aid in 2023/24, 2024/25
and 2025/26 in recognition of the increased incidence of domestic
abuse as a result of the cost of living crisis (non-recurring). 
40 40 40
RASAC Perth and Kinross - additional funds in 2023/24, 2024/25 and
2025/26 to support women and young people who have experienced
sexual violence at any time in their lives (non-recurring).
40 40 40    
SUPPORTING AND PROMOTING PHYSICAL AND MENTAL
WELLBEING   
The Neuk - £150,000 investment in The Neuk, Perth to support the
continuation of a 24/7 service for their flagship, multi-agency, one stop
crisis centre aimed at dealing with all areas of mental health (non-
recurring).
150    
The Lighthouse - £150,000 investment in The Lighthouse, Perth from
savings made as a result of the teachers strikes to support the
continuation of crisis support for young people aged 12+ who are at risk
of self-harm or suicide (non-recurring).
150    
PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023

Page 20

REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP   
CORPORATE PLAN 2022-2027 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals   
Mental Health Community Groups – £50,000 funding for Community
Groups across Perth and Kinross supporting adult mental health such
as Mindspace, the Women’s Wellbeing Club and Andy’s Man Club
(non-recurring).
50    
CulturePK – Investment of £173,000 in 2023/24 to keep the public
libraries in Alyth, Comrie, Pitlochry, Auchterarder, Coupar Angus,
Birnam and North Inch open (non-recurring).
173    
CulturePK – Investment of £25,000 in 2023/24 to provide resource to
redesign the library service in public libraries with the lowest footfall
(non-recurring).
25    
Live Active Leisure - funds to support keeping Perth Leisure Pool
open (non-recurring)
350    
Live Active Leisure - funds to support keeping the Dewar's Centre
open (non-recurring)
360    
ALEOs – Investment in 2023/24 for a savings project to examine the
sharing of back of house services among the three ALEOs – Culture
PK, Horsecross Arts and Live Active Leisure – such as
communications, finance, administration and health and safety (non-
recurring).
50        
WORKING IN PARTNERSHIP WITH COMMUNITIES   
Community Investment Fund – Further funding for the Community
Investment Fund for 2023/24 which will include the previous eligibility
criteria (inequalities plus the opportunity for community groups and
organisations whose operating costs face significant financial
challenges as a result of rising energy costs) (non-recurring). 
400    
Kinross-shire Local Committee - funding to support the continuation
of the Kinross-shire Local Committee pending the outcome of the
review. £20,000 to support the administration of the committee and
£20,000 to be used at the discretion of the Kinross-shire elected
members to support the funding of priorities within the Kinross-shire
ward (non-recurring). 
40    
Bloom Groups and Friends of Cemeteries Groups - additional
funding for the direct use of local Bloom Groups or Friends of
Cemeteries Groups (non-recurring).
40

Page 21

PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE &
UNIONIST GROUP   
CORPORATE PLAN 2022-2027 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals   
Armed Forces Covenant – funding for the Armed Forces Champion,
in consultation with the responsible council Armed Forces officer, to
support the work of the Armed Forces Champion in delivering this
Council’s covenant with Armed Forces Veterans to include event costs,
small grants up to a maximum of £100, venue hire where necessary
and light refreshments if needed (recurring).
5    
Investment in Footpaths – increased spending capacity of £500,000
for 2023/24 to further improve the footpath network in Perth and
Kinross (recurring).
23    
Community Action Plans - funding for Community Action Plan Groups
to help with securing match funding for their priorities
200    
Community Transport Initiative – Reinvestment of savings from the
Public Transport budget towards the expansion of Community
Transport Initiatives across Perth and Kinross (recurring)
100    
Verge Cutting - funds to complete an additional verge cutting exercise
in Perth 
and Kinross
60         
3,626 380 180

Page 22

PERTH & KINROSS COUNCIL APPENDIX (v)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP   
2023/24 COUNCIL TAX CALCULATION   
2023/24 
£'000 £'000   
2023/24 Provisional Revenue Budget  443,853   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (25) 
Reject Savings (Appendix ii) 2,707 
Additional Savings Proposals (Appendix iii) (174) 
Additional Expenditure Proposals (Appendix iv) 3,626 
6,134
2023/24 Updated Provisional Revenue Budget  449,987   
Funding  
Total Revenue Funding (318,106) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution from Reserves included in the Provisional Budget (6,602) 
Contribution from Service Concession Scheme (17,000) 
Contribution from earmarked Reserves included in this Amendment -
Covid-19 (1,200) 
Contribution from unearmarked Reserves included in this Amendment (1,617) 
(347,425)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  102,562   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  72,996   
FINAL 2023/24 BAND D COUNCIL TAX  £1,405.04 
INCREASE (2022/23 FINAL BAND D COUNCIL TAX £1,351.00)  £54.04 
PERCENTAGE INCREASE  4.00%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 23

PERTH & KINROSS COUNCIL APPENDIX (vi)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST
GROUP 
2024/25 COUNCIL TAX CALCULATION   
2024/25 
£'000 £'000   
2024/25 Provisional Revenue Budget  437,195   
Recurring impact of 2023/24 proposals  2,636   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (1,095) 
Reject Savings (Appendix ii) 1,648 
Additional Savings Proposals (Appendix iii) 150 
Additional Expenditure Proposals (Appendix iv) 380 
1,083
2024/25 Updated Provisional Revenue Budget  440,914   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,127 
2024/25 Gap (1,690) 
Contribution from Service Concession Scheme (7,000) 
Contribution from unearmarked Reserves included in this Amendment (1,517) 
(333,340)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  107,574   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  73,618   
FINAL 2024/25 BAND D COUNCIL TAX  £1,461.24  
INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,405.04)  £56.20 
PERCENTAGE INCREASE  4.00%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 24

PERTH & KINROSS COUNCIL APPENDIX (vii)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST
GROUP 
2025/26 COUNCIL TAX CALCULATION   
2025/26 
£'000 £'000   
2025/26 Provisional Revenue Budget  442,465   
Recurring impact of 2023/24 proposals  2,636
Recurring impact of 2024/25 proposals  703   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (382) 
Reject Savings (Appendix ii) 1,046 
Additional Savings Proposals (Appendix iii) 0 
Additional Expenditure Proposals (Appendix iv) 180 
844
2025/26 Updated Provisional Revenue Budget  446,648   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,439 
2025/26 Gap (3,191) 
Contribution from Service Concession Scheme (7,000) 
Contribution from unearmarked Reserves included in this Amendment (813) 
(333,825)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  112,823   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  74,241   
FINAL 2025/26 BAND D COUNCIL TAX  £1,519.69  
INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,461.24)  £58.45 
PERCENTAGE INCREASE  4.00%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 25

2nd Amendment (Councillors C Stewart and D Cuthbert) 
The Council agrees: 
1 To approve the 2023/24 Provisional Revenue Budget of £443.853 million as
set out in Appendix A of Report No. 23/72.
2 To approve the 2024/25 Provisional Revenue Budget of £437.195 million as
set out in Appendix A of Report No. 23/72.
3 To approve the 2025/26 Provisional Revenue Budget of £442.465 million as
set out in Appendix A of Report No. 23/72.
4 To approve the expenditure pressures as set out in Appendix B of Report No.
23/72 with the exception of those listed in Appendix (i).
5 To approve the implementation of the savings options as set out in Appendix
B of Report No. 23/72 with the exception of those listed in Appendix (ii).
6 To approve the additional savings proposals as set out in Appendix (iii) of this
Revenue Budget amendment.
7 To approve the additional expenditure proposals as set out in Appendix (iv) of
this Revenue Budget amendment.
8 To approve an additional contribution from Reserves of £1.924 million in
2023/24 in this Revenue Budget amendment.
9 To approve an additional contribution from Reserves of £153,000 in 2024/25
in this Revenue Budget amendment.
10 To approve an additional contribution to Reserves of £2.997 million in 2025/26
in this Revenue Budget amendment.
11 To approve the Council Tax bases of 72,986 in 2023/24, 73,698 in 2024/25
and 74,411 in 2025/26.
12 To approve the contribution to Perth & Kinross Integration Joint Board of
£79.532 million which is included in the 2023/24 Provisional Revenue Budget.
13 To approve the earmarked general fund balances set out in Table 13 with the
exception of the adjustments listed in Appendix (v).
14 To approve the application of funding arising from the Service Concession
Arrangements as set out in Table 8 in paragraph 7.13.
15 To approve that uncommitted Reserves are maintained at a minimum of 2%
of the 2023/24 Net Revenue Budget which equates to £8.921 million. 
16 To approve a provision for the non-collection of Council Tax of 2.0% in
2023/24, 2024/25 and 2025/26.
17 To approve the 2023/24 Final Revenue Budget of £447.107 million resulting in
a Band D Council Tax of £1,378.00 in 2023/24 as summarised in Appendix (v)
of this Revenue Budget amendment. This represents a 2% increase from the
Council Tax Band D figure for 2022/23.
18 To approve the 2024/25 Updated Provisional Revenue Budget of £435.522
million resulting in an indicative Band D Council Tax of £1,405.00 in 2024/25
as summarised in Appendix vi of this Revenue Budget amendment. This
represents an indicative 1.96% increase from the Council Tax Band D figure
for 2023/24.
19 To approve the 2025/26 Updated Provisional Revenue Budget of £436.646
million resulting in an indicative Band D Council Tax of £1,433.00 in 2025/26
as summarised in Appendix vii of this Revenue Budget amendment. This
represents an indicative 1.99% increase from the Council Tax Band D figure
for 2024/25.

Page 26

PERTH & KINROSS COUNCIL  APPENDIX (i)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
EXPENDITURE PRESSURES REJECTED  £'000 £'000 £'000     
Tackling climate change and supporting sustainable places         
Climate Change & Sustainable Development 48 45         
Placing Communities at the Heart of How We Work         
Operations Fuel - partial rejection of inflation 52   55 45  
Energy pressures - street lighting etc. - partial rejection of
inflation
52   155 60  
Operations - Refuse Collection - full rejection 53 248      
Parking Services - full rejection 54 230 160 125  
Property maintenance - partial rejection of inflation 55   50 100     
Organised to Deliver / Transformation            
Energy - partial rejection of inflation 55   1,470 310     
TOTAL EXPENDITURE PRESSURES REJECTED  523 1,890 640 
PERTH & KINROSS COUNCIL  APPENDIX (ii)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000      
Tackling climate change and supporting sustainable places            
Grounds Maintenance 56 100 250 250      
Growing a sustainable and inclusive local economy            
Funding for Mobile Toilets 57   26    
Public Conveniences - Crieff (partial) 57 35      
Pitlochry Festival Theatre (partial) 58 15 14 14  
Perth & Kinross Heritage Trust 61 100

Page 27

PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000      
Enabling our children and young people to achieve their full
potential           
Increase and introduction of charges - reject all except new
charge for offering spare nursery capacity provision 66 70 72 74 
Reduction in Tayside Contracts Contract fee - this saving
replaced by more targeted savings on school cleaning as
detailed in appendix (iii) 67 100 100 100 
School Crossing Patrollers 68 110 69   
Primary Swimming Lessons 69 40 20   
Parent Council Funding 70 20     
School Virtual Campus Provision 71   41 21 
Breakfast Clubs 74   38   
Educational Psychology 77   86   
School Based Music Instruction 78 13 116 70 
Central Music Groups / Music Camps 78 48     
Reductions to Devolved School Management Budgets 79     52 
Protecting and caring for our most vulnerable people           
Housing and Homeless Support - SLA with providers - partial
rejection to protect CAB, Women's Aid and Credit Union 81     49 
Care and Repair Service 85 300 300   
Adult Learning SLA 86   92   
SLA Payments 88   84   
Reduction to Criminal Justice Support (CJS) 89 21 77 43 
Supporting and Promoting Physical and Mental Wellbeing     
ALEOs 90 331 351 351 
Placing communities at the heart of how we work           
Reduction in Community Campus Opening Times 91   150 150 
Winter Maintenance 95 55     
Winter Maintenance 96 370     
Winter Maintenance 97 90     
Community Greenspace Community Groups 99 68     
Community Greenspace Maintenance 100 54 54 114 
Community Greenspace Infrastructure 101 85     
Trading Standards 106 12 45   
Regulation - Food Safety 107   45 45

Page 28

PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000       
Regulation - Environmental Health 108   45 35 
RMP - Reactive Maintenance 110 78 124 78 
Traffic & Road Safety 111 50 45 45 
Public Transport - Local Bus Services 112 525          
Organised to Deliver / Transformation            
Review of IT & Business Systems 122     300       
TOTAL SAVINGS REJECTED  2,690 2,244 1,791 
PERTH & KINROSS COUNCIL APPENDIX (iii)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000     
BUDGET REDUCTIONS - Communities   
Generate saving by combining parking warden, dog fouling, safer
communities and visitor ranger roles   150 150  
Charge for Broxden Park and Ride (with a free ticket to City centre)  200      
Allow purchase of permits for more than 2 garden waste bins 35 10    
Removal of budget for city centre business intelligence and support 100      
Increased target for landfill reduction through public education campaigns   200       
BUDGET REDUCTIONS - ECS   
Seek philanthropic partnerships for breakfast clubs  38      
Removal of additional Covid support within Early Childcare   285 171  
Adjust ECS cleansing standard to 70% 283 142    
Align school cleaning contract to 190 days when pupils are in school 203 101    
Align staffing levels within the Primary Sector to reducing pupil roll   105 63  
Recharge 100% of SERCC annual fee to schools' DSM budget 20      
Align DSM with changes to pupil numbers   560 (300)  
Partially absorb DSM underspend 500      
Expand pilot scheme for nursery provision for non-eligible children where
capacity exists in rural schools   100 100  
Reduction in Early Learning & Childcare teaching   75 51  
Reduction in Modern Apprentices and Early Childhood Practitioners in ELC   87 41  
Perth Secondary School Estate Review     500
PERTH & KINROSS COUNCIL APPENDIX (iii) cont.

Page 29

1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: INDEPENDENT  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000        
BUDGET REDUCTIONS - CDS   
Cease membership of CoSLA   90    
Cease membership of Scotland Excel 111      
Sell ES1 number plate 150 (150)       
BUDGET REDUCTIONS - Organised to Deliver / Transformation   
Transformation of service management structure and configuration to be
approved by elected members prior to implementation 1,000 1,500 2,000  
Pullar House mothballing and closure 180 180 1,446  
Modern apprentice and trainee employment initiative - generated by
associated proposal for spending in year 1     1,000     
Contribution from earmarked reserves - non recurring 2022/23 625 (625) 
TOTAL ADDITIONAL SAVINGS PROPOSALS 3,445 2,810 5,222     
PERTH & KINROSS COUNCIL APPENDIX (iv)
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET: INDEPENDENT 
CORPORATE PLAN 2023 - 2028 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
EXPENDITURE PRESSURES - Communities   
Community Investment Fund (non-recurring) 400    
Community Events Fund (£10,000 per ward) (non-recurring) 120    
Increase in Road Safety staff (recurring) 74    
Increase in Road Safety projects budget (recurring) 120    
New grit bins (non-recurring) 20    
Reject pitches and parks charges, and exempt farmers markets from road
closure charges (recurring) 28    
Comrie Legion Park (non-recurring)   50  
New national park feasibility (non-recurring) 100    
Feasibility study into new Ballinluig Integrated Transport Hub - Railway
Station/Bus Interchange/Park&Ride (funded from project management
feasibility reserve) (non-recurring) 100    
Unadopted roads (non-recurring) 100    
Community transport initiatives (recurring) 50    
PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET: INDEPENDENT

Page 30

CORPORATE PLAN 2023 - 2028 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Funding for GrowBiz to expand coverage including rural social care providers
(non-recurring) 120    
Rural microbusiness grants (non-recurring) 380    
Adapt your property (non-recurring) 500        
EXPENDITURE PRESSURES - ALEOS   
CPK - Remove deferred PKC SLA reduction (recurring) 41    
CPK - To maintain library and mobile library provision, and programming and
engagement activity (recurring) 235 48  
PTCH - To support pressures on energy and wages and maintain programming
(recurring) 373    
PTCH - Creation of Perthshire Box Office (recurring) 80    
LAL - Rephase Management of Community Halls to allow community
engagement (non-recurring) 55    
LAL - To maintain services delivered at rural swimming pools, Live Active Atholl
and Dewar's Centre (recurring) 431 186  
LAL - Access to curling initiative (non-recurring) 25 25      
EXPENDITURE PRESSURES - ECS   
Expand breakfast and after-school clubs in areas where provision doesn't exist
but could (recurring) 80        
EXPENDITURE PRESSURES - CDS   
Kinross-shire Local Committee discretionary spend (recurring) 40    
Expand area committee structure to Highland, Strathearn and Strathmore
(recurring) 120        
EXPENDITURE PRESSURES - Council organisation   
Modern apprentice and trainee employment initiative
Non-recurring - to be funded from Transformation and Workforce Management
reserve 500    
Pitlochry Community Campus feasibility study (non-recurring) 100        
EXPENDITURE PRESSURES - Promoting Wellbeing   
Breast Buddies - continuation of the Breast Buddies programme to support best
start in life and encourage positive parenting (recurring) 40 40  
No Wrong Door-style training - funding to facilitate the codesign and
coproduction of training to improve council front door services (non-recurring) 50    
Vitamin D3 supplementation - a healthy living prevention and early intervention
“test of change project” to mitigate future pressures on social care budgets with
a focus on boosting the immunity of our most vulnerable people through Vitamin
D3 supplements to reduce respiratory infection and improve overall health and
wellbeing (non-recurring) 250         
4,532 349 0

Page 31

PERTH & KINROSS COUNCIL APPENDIX (v)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: INDEPENDENT     
2023/24 COUNCIL TAX CALCULATION   
2023/24 
£'000 £'000   
2023/24 Provisional Revenue Budget  443,853   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (523) 
Reject Savings (Appendix ii) 2,690 
Additional Savings Proposals (Appendix iii) (3,445) 
Additional Expenditure Proposals (Appendix iv) 4,532 
3,254
2023/24 Updated Provisional Revenue Budget  447,107   
Funding  
Total Revenue Funding (318,106) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution from Reserves included in the Provisional Budget (6,602) 
Contribution from Service Concession Scheme (17,000) 
Contribution from earmarked Reserves included in this Amendment   
- Covid 19 (750) 
- Transformation & Workforce Management (655) 
- Culture Reserve (40) 
- PH20 (25) 
- World Cycling Championship (180) 
- Bertha Park PS (270) 
- Decants (700) 
- Perth & Kinross Offer (192) 
Contribution to unearmarked Reserves included in this Amendment 888 
(346,532)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  100,575   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  72,986   
FINAL 2023/24 BAND D COUNCIL TAX  £1,378.00  
INCREASE (2022/23 FINAL BAND D COUNCIL TAX £1,351.00)  £27.00 
PERCENTAGE INCREASE  2.00%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 32

PERTH & KINROSS COUNCIL APPENDIX (vi)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: INDEPENDENT     
2024/25 COUNCIL TAX CALCULATION   
2024/25 
£'000 £'000   
2024/25 Provisional Revenue Budget  437,195   
Recurring impact of 2023/24 proposals  434   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (1,890) 
Reject Savings (Appendix ii) 2,244 
Additional Savings Proposals (Appendix iii) (2,810) 
Additional Expenditure Proposals (Appendix iv) 349 
(2,107)
2024/25 Updated Provisional Revenue Budget  435,522   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,127 
2024/25 Gap (1,690) 
Contribution from Service Concession Scheme (7,000) 
Contribution from unearmarked Reserves included in this Amendment (153) 
(331,976)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  103,546   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  73,698   
FINAL 2024/25 BAND D COUNCIL TAX  £,405.00  
INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,378.00)  £ 27.00 
PERCENTAGE INCREASE  1.96%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 33

PERTH & KINROSS COUNCIL APPENDIX (vii)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: INDEPENDENT     
2025/26 COUNCIL TAX CALCULATION   
2025/26 
£'000 £'000   
2025/26 Provisional Revenue Budget  442,465   
Recurring impact of 2023/24 proposals  434
Recurring impact of 2024/25 proposals  (2,182)   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (640) 
Reject Savings (Appendix ii) 1,791 
Additional Savings Proposals (Appendix iii) (5,222) 
Additional Expenditure Proposals (Appendix iv) 0 
(4,071)
2025/26 Updated Provisional Revenue Budget  436,646   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,439 
2025/26 Gap (3,191) 
Contribution from Service Concession Scheme (7,000) 
Contribution to unearmarked Reserves included in this Amendment 2,997 
(330,015)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  106,631   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  74,411   
FINAL 2025/26 BAND D COUNCIL TAX  £1,433.00  
INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,405.00)  £28.00 
PERCENTAGE INCREASE  1.99%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 34

3rd Amendment (Councillor P Barrett and Bailie C McLaren) 
The Council agrees: 
1 To approve the 2023/24 Provisional Revenue Budget of £443.853 million as
set out in Appendix A of Report No. 23/72.
2 To approve the 2024/25 Provisional Revenue Budget of £437.195 million as
set out in Appendix A of Report No. 23/72.
3 To approve the 2025/26 Provisional Revenue Budget of £442.465 million as
set out in Appendix A of Report No. 23/72.
4 To approve the expenditure pressures as set out in Appendix B of Report No.
23/72.
5 To approve the implementation of the savings options as set out in Appendix
B of Report No. 23/72 with the exception of those listed in Appendix (ii).
6 To approve the additional savings proposals as set out in Appendix (iii) of this
Revenue Budget amendment.
7 To approve the additional expenditure proposals as set out in Appendix (iv) of
this Revenue Budget amendment.8 To approve an additional contribution to
Reserves of £0.424 million in 2023/24 in this Revenue Budget amendment.
9 To approve an additional contribution from Reserves of £2.972 million in
2024/25 in this Revenue Budget amendment.
10 To approve an additional contribution to Reserves of £1.881 million in 2025/26
in this Revenue Budget amendment.
11 To approve the Council Tax bases as set out in Table 9 in paragraph 7.19
12 To approve the contribution to Perth & Kinross Integration Joint Board of
£79.532 million which is included in the 2023/24 Provisional Revenue Budget.
13 To approve the earmarked general fund balances set out in Table 13, with the
exception of the adjustments listed in Appendices (v) and (vi).
14 To approve the application of funding arising from the Service Concession
Arrangements as set out in Table 8 in paragraph 7.13.
15 To approve that uncommitted Reserves are maintained at a minimum of 2%
of the 2023/24 Net Revenue Budget which equates to £8.921 million.
16 To approve a provision for the non-collection of Council Tax of 2.0% in
2023/24, 2024/25 and 2025/26.
17 To approve the 2023/24 Final Revenue Budget of £447.340 million resulting in
a Band D Council Tax of £1,415.12 in 2023/24 as summarised in Appendix (v)
of this Revenue Budget amendment. This represents a 4.75% increase from
the Council Tax Band D figure for 2022/23.
18 To approve the 2024/25 Provisional Revenue Budget of £443.776 million
resulting in an indicative Band D Council Tax of £1,482.38 in 2024/25 as
summarised in Appendix vi of this Revenue Budget amendment. This
represents an indicative 4.75% increase from the Council Tax Band D figure
for 2023/24.
19 To approve the 2025/26 Provisional Revenue Budget of £446.260 million
resulting in an indicative Band D Council Tax of £1,552.84 in 2025/26 as
summarised in Appendix vii of this Revenue Budget amendment. This
represents an indicative 4.75% increase from the Council Tax Band D figure
for 2024/25.

Page 35

PERTH & KINROSS COUNCIL  APPENDIX (i)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
EXPENDITURE PRESSURES REJECTED  £'000 £'000 £'000     
TOTAL EXPENDITURE PRESSURES REJECTED  0 0 0 
PERTH & KINROSS COUNCIL  APPENDIX (ii)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000      
Developing a resilient, stronger and greener local economy            
Events (partial) - to cover a smaller Christmas event, the
Mela, Medieval festival/ market which coincides with Pride,
Ukraine Day, Chinese New Year 59 100      
City & Town Centre Management 60   150    
Vacant Property 62   35    
Modern Apprentice Scheme 65 151 150 150      
Enabling our children and young people to achieve their
full potential            
School Crossing Patrollers 68 110 69    
Primary Swimming Lessons 69 40 20    
Early Learning & Childcare Staffing and Supplies &
Services 75 183 93 51  
Central Education Staff 76   507 78  
Educational Psychology Capacity 77   86    
School Based Music Instruction 78 13 116 70  
Reductions to Devolved School Management Budgets 79     52 
Protecting and caring for our most vulnerable people            
Contract and Commissioning 80   60    
Service Level Agreements with Providers 81     114  
Customer & Community Engagement 82   50    
Private Sector Housing Team 83   85    
Housing Service 84   85    
Care & Repair Service 85 300 300    
Adult Learning SLA 86   92

Page 36

PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000       
Community Planning and Adult Literacy 87   73 156  
SLA Payments 88   130    
Criminal Justice Support 89 21 77 43 
Working in partnership with communities            
Council Property Estate 91   150 150  
Winter Maintenance 95 55      
Winter Maintenance - network coverage 96 370      
Winter Maintenance - grtitting times 97 90      
Community Greenspace Maintenance 100 54 54 114  
Community Greenspace Infrastucture 101 85      
Trading Standards 106 12 45    
Regulation - Food Safety 107   45 45  
Regulation - Environmental Health 108   45 35  
Flood Risk management 109 50      
Roads Maintenance Partnership - Reactive Maintenance 110 78 124 78  
Traffic & Road Safety 111 50 45 45  
Public Transport - Local Bus Services 112 506          
Organised to Deliver / Transformation            
Local Taxes 116   54 95  
Regulation - Corporate Health & Safety 121   35 35 
TOTAL SAVINGS REJECTED  2,268 2,775 1,311
PERTH & KINROSS COUNCIL APPENDIX (iii)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000     
Enabling our children and young people to achieve their full potential   
Move to 33 period week in Secondary Schools.     439     
Reduction of Primary school week to 22.5 hours.     2,900     
PERTH & KINROSS COUNCIL APPENDIX (iii) cont.

Page 37

1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000     
Non Recurring 2023/24 previously approved proposals 448       
Transfer to non recurring pressures 2024/25  (448) 
TOTAL ADDITIONAL SAVINGS PROPOSALS 448 (448) 3,339     
PERTH & KINROSS COUNCIL APPENDIX (iv)
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP 
CORPORATE PLAN 2023 - 2028 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Tackling Poverty   
Targeted parental employability support to parents of children in poverty,
including key workers. (recurring) 300        
Intensive Housing Support Approach   
Outreach service to support people with complex needs experiencing
homelessness. High fidelity approach delivered by 3 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) 140 140      
Tenancy Sustainment Fund Private Sector Tenancies 70 70 
To deliver an early intervention and prevention fund to support private sector
tenants similar to the tenancy sustainment fund operating within the HRA for
council tenants, administered by front-line homeless team to provide support
for private sector tenants while solutions are found to avoid homelessness.
(non-recurring)          
Child Poverty   
Project management and co-ordination to support locality work to identify and
support parents and families in poverty. (non-recurring) 100 100      
Community Investment Fund (recurring) 480  
£40k per Ward for CIF investment (recurring)

Page 38

PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP 
CORPORATE PLAN 2023 - 2028 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Community Transport   
Glenfarg Community Transport Group public social partnership Arngask
Primary school & community transport contract service 55 (non-recurring) 47        
Non-recurring projects additional spend as below   
Road Gulleys - towards additional cleaning in 2023/24  100    
Adapt Your Property - 50% grants to convert underused/vacant town and city
centre commercial space for new commercial/residential uses  230    
Open For Business Fund - 50% grants to encourage small town business to
ensure that the frontages of their premises are updated, welcoming and say
‘We’re open for business’ to encourage local and visitor spend, resources to
support grants for a town and city centre empty property initiative, pop-up
shops and a general freshening up of our High Streets 50    
Community Asset Transfer Enablement Fund - topping up fund to support
community asset transfers 20    
Eating Well/ Living Well and Community Food Initiatives/Investment in Food
Security - to help sustain support for valuable initiatives aimed at providing
food security in our communities  30    
Women's Aid - additional funding in recognition of the increased incidence of
domestic abuse as a result of the pandemic  50    
RASAC Perth & Kinross - additional funds to support women and young
people who have experienced sexual violence at any time in their lives  50         
1,667 310 0

Page 39

PERTH & KINROSS COUNCIL APPENDIX (v)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP     
2023/24 COUNCIL TAX CALCULATION 2023/24 
£'000 £'000   
2023/24 Provisional Revenue Budget  443,853   
Adjustments:  
Reject Expenditure Pressures (Appendix i) 0 
Reject Savings (Appendix ii) 2,268 
Additional Savings Proposals (Appendix iii) (448) 
Additional Expenditure Proposals (Appendix iv) 1,667 
3,487
2023/24 Updated Provisional Revenue Budget  447,340   
Funding  
Total Revenue Funding (318,106) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution from Reserves included in the Provisional Budget (6,602) 
Contribution from Service Concession Scheme (17,000) 
Contribution from earmarked Reserves included in this Amendment   
- non recurring pressures 2023/24 (24) 
- t/f to non recurring pressures 2024/25 448 
Contribution to unearmarked Reserves included in this Amendment        
(344,184)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  103,156   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  72,896   
FINAL 2023/24 BAND D COUNCIL TAX  £1,415.12 
INCREASE (2022/23 FINAL BAND D COUNCIL TAX £1,351.00)  £64.12 
PERCENTAGE INCREASE  4.75%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 40

PERTH & KINROSS COUNCIL APPENDIX (vi)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP     
2024/25 COUNCIL TAX CALCULATION   
2024/25 
£'000 £'000   
2024/25 Provisional Revenue Budget  437,195   
Recurring impact of 2023/24 proposals  3,048   
Adjustments:  
Reject Expenditure Pressures (Appendix i) 0 
Reject Savings (Appendix ii) 2,775 
Additional Savings Proposals (Appendix iii) 448 
Additional Expenditure Proposals (Appendix iv) 310 
3,533
2024/25 Updated Provisional Revenue Budget  443,776   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,127 
2024/25 Gap (1,690) 
Contribution from Service Concession Scheme (7,000) 
Contribution from earmarked Reserves included in this Amendment   
- non recurring pressures 2024/25 (448) 
- Covid-19 (1,000) 
Contribution from unearmarked Reserves included in this Amendment (1,524) 
(334,795)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  108,981   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  73,518   
FINAL 2024/25 BAND D COUNCIL TAX  £1,482.38 
INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,415.12)  £67.26 
PERCENTAGE INCREASE  4.75%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 41

PERTH & KINROSS COUNCIL APPENDIX (vii)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET: LIBERAL DEMOCRAT GROUP     
2025/26 COUNCIL TAX CALCULATION   
2025/26 
£'000 £'000   
2025/26 Provisional Revenue Budget  442,465   
Recurring impact of 2023/24 proposals  2,600
Recurring impact of 2024/25 proposals  3,223   
Adjustments:  
Reject Expenditure Pressures (Appendix i) 0 
Reject Savings (Appendix ii) 1,311 
Additional Savings Proposals (Appendix iii) (3,339) 
Additional Expenditure Proposals (Appendix iv) 0 
(2,028)
2025/26 Updated Provisional Revenue Budget  446,260   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution to Reserves included in the Provisional Budget 1,439 
2025/26 Gap (3,191) 
Contribution from Service Concession Scheme (7,000) 
Contribution to unearmarked Reserves included in this Amendment 1,881 
(331,131)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  115,129   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  74,141   
FINAL 2025/26 BAND D COUNCIL TAX  £1,552.84 
INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,482.38)  £70.46 
PERCENTAGE INCREASE  4.75%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 42

4th Amendment (Bailie A Bailey and Councillor B Leishman) 
The Council agrees: 
1 To approve the 2023/24 Provisional Revenue Budget of £443.853 million as
set out in Appendix A of Report No. 23/72. 
2 To approve the 2024/25 Provisional Revenue Budget of £437.195 million as
set out in Appendix A of Report No. 23/72.
3 To approve the 20252/26 Provisional Revenue Budget of £442.465 million as
set out in Appendix A of Report No. 23/72. 
4 To approve the expenditure pressures as set out in Appendix B of Report No.
23/72 with the exception of those listed in Appendix (i). 
5 To approve the implementation of the savings options as set out in Appendix
B of Report No. 23/72 with the exception of those listed in Appendix (ii).
6 To approve the additional savings proposals as set out in Appendix (iii) of this
Revenue Budget amendment. 
7 To approve the additional expenditure proposals as set out in Appendix (iv) of
this Revenue Budget amendment.
8 To approve an additional contribution from Reserves of £4.243 million in
2023/24 in this Revenue Budget amendment. 
9 To approve an additional contribution from Reserves of £0.633 million in
2024/25 in this Revenue Budget amendment. 
10 To approve an additional contribution to Reserves of £3.196 million in 2025/26
in this Revenue Budget amendment. 
11 To approve the Council Tax bases of 73,016 for 2023/24, 73,758 for 2024/25
and 74,501 for 2025/26. 
12 To approve the contribution to Perth & Kinross Integration Joint Board of
£79.532 million which is included in the 2023/24 Provisional Revenue Budget. 
13 To approve the earmarked general fund balances set out in Table 13 with the
exception of those listed in Appendices V, VI and VII. 
14 To approve the application of funding arising from the Service Concession
Arrangements as set out in Table 8 in paragraph 7.13. 
15 To approve that uncommitted Reserves are maintained at a minimum of 2%
of the 2023/24 Net Revenue Budget which equates to £8.921 million. 
16 To approve a provision for the non-collection of Council Tax of 2.0% in
2023/24, 2024/25 and 2025/26. 
17 To approve the 2023/24 Final Revenue Budget of £450.208 million resulting in
a Band D Council Tax of £1,388.15 in 2023/24 as summarised in Appendix (v)
of this Revenue Budget amendment. This represents a 2.75% increase from
the Council Tax Band D figure for 2022/23. 
18 To approve the 2024/25 Provisional Revenue Budget of £437.658 million
resulting in an indicative Band D Council Tax of £1,426.32 in 2024/25 as
summarised in Appendix VI of this Revenue Budget amendment. This
represents an indicative 2.75% increase from the Council Tax Band D figure
for 2023/24. 
19 To approve the 2025/26 Provisional Revenue Budget of £439.677 million
resulting in an indicative Band D Council Tax of £1,474.62 in 2025/26 as
summarised in Appendix VII of this Revenue Budget amendment. This
represents an indicative 3.39% increase from the Council Tax Band D figure
for 2024/25.

Page 43

PERTH & KINROSS COUNCIL  APPENDIX (i)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR
GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
EXPENDITURE PRESSURES REJECTED  £'000 £'000 £'000 
Tackling Climate Change and Supporting Sustainable
Places           
Rejection of Visitor Rangers pressure in favour of
investing in better facilities to support long-term economic
growth from increased tourism (see New Proposals) 48 240     
Working in Partnership with Communities           
Partial rejection of Community Greenspace - Contract
Inflation 52 10 14 12 
Partial rejection of Roads, Structures, Traffic & Network -
Contract Inflation
52 35 35 27 
Partial rejection of Winter Maintenance - Contract
Inflation
52 40 40 44 
Partial rejection of Operations Refuse Collection 53 148       
Organised to Deliver / Transformation           
Partial rejection of Energy 55 140 1,490 160 
Partial rejection of Property Maintenance 55 440 20 110 
TOTAL EXPENDITURE PRESSURES REJECTED  1,053 1,599 353 
PERTH & KINROSS COUNCIL  APPENDIX (ii)
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR
GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000 
Developing a Resilient, Stronger and Greener Local
Economy            
Funding for mobile toilets 57 (26) 26    
Rejection of the reduction in funding to Pitlochry Festival
Theatre in recognition of the contribution visitors make to
the wider local economy 58 24 23 23  
Partial rejection of the Events reduction 59 180      
City & Town Centre Management (partial) 60 (75) 75

Page 44

PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR
GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000 
Rejection of the removal of a post in Vacant Property to
enable us to continue to proactively get vacant residential
and commercial property back into use 62   35    
Market Development Grants 63 (75) 75    
Rejection of the reduction to the Modern Apprentice
Scheme so that the council can continue to lead by
example in upskilling the local workforce 65 151 150 150      
Enabling our Children and Young People to Achieve Their
Full Potential            
Rejection of the Removal of  School Crossing Patrollers
to ensure children have the safest journey to school
possible. 68 110 69    
Rejection of the Removal of Primary Swimming Lessons
recognising that for some children this will be their only
opportunity to learn this important life saving skill. 69 40 20    
Rejection of the reduction of Parent Council Funding 70 20      
Rejection of the reduction of School Virtual Campus
Provision 71   41 21  
Rejection of the closure of all Breakfast Clubs in our area
to give children the best start to the day 74   38    
Removal of Central Education Services Staff 76 (253) 253    
Rejection of the reduction in staff for Educational
Psychology 77   86    
Rejection of the reduction in funding for School Based
Music Tuition 78 13      
Rejection of the removal of Central Groups / Music
Camps 78 48     
Protecting and Caring for our Most Vulnerable People            
Rejection of reduction in Housing and Homeless Support
- Contract and Commissioning 80   60    
Rejection of reduction in Housing and Homeless Support
- Service Level Agreements with Providers 81     114  
Rejection of reduction in Housing and Homeless Support
- Private Sector Housing Team 83   85    
Rejection of reduction in Housing and Homeless Support
-  Housing Service 84   85    
Rejection of reduction in Adult Learning & Reinstatement
SLA 86   92

Page 45

PERTH & KINROSS COUNCIL  APPENDIX (ii) cont.
1 MARCH 2023    
REVENUE BUDGET 2023/24, 2024/25 & 2025/26    
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR
GROUP
Reference
Report No.
23/72
Page No. 23/24 24/25 25/26
SAVINGS REJECTED  £'000 £'000 £'000 
Rejection of the reduction of Adult Literacy within the
proposed reduction in Community Learning and
Development - Community Planning and Adult Literacy 87 (40) 73 156  
Rejection of the Removal of SLA Payments to support
groups who do vital work in reducing inequalities in our
area 88   130    
Rejection of the Reduction to Criminal Justice Support
(CJS) to help improve rehabilitation and reduce re-
offending 89 21 77 43 
Supporting and Promoting Physical and Mental Wellbeing     
Full year one rejection of the ALEOs reduction followed by
a tapered reduction in future years to help those
organisations continue to deliver while reconfiguring
services 90 331 200   
Working in Partnership with Communities            
Community Campus Opening Times 91 (75) 75 150  
Household Bins 91 (15) 15    
Rejection of the cut to Winter Maintenance 96 370      
Partial rejection of Community Greenspace reduction in
order to maintain Verge Cutting due to its contribution to
cycle and pedestrian safety in rural areas 101 55      
Rejection of the cut to Street Cleansing 102 330      
Operations Training 103   (45) 45  
Regulation - Food Safety 107 (90) 45 45  
Regulation - Environmental Health 108 (90) 45 45  
Rejection of the removal of a post in Flooding to enable
the council to be proactive in finding and addressing the
root causes of ongoing flooding issues 109 50      
Rejection of the reduction in drain clearing within Roads
Maintenance Partnership - gullies / potholes / drains to
help reduce deterioration of our roads that results from
standing water 110 178 (45) 45  
Rejection of the reduction in subsidised Public Transport
services to support people in the choice not to drive a car 112 525          
Organised to Deliver / Transformation            
Customer Service efficiencies 117 (154) 72 82 
TOTAL SAVINGS REJECTED  1,553 1,855 919

Page 46

PERTH & KINROSS COUNCIL APPENDIX (iii)
1 MARCH 2023   
REVENUE BUDGET 2023/24, 2024/25 & 2025/26   
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP  23/24 24/25 25/26
ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000      
Tackling Climate Change and Supporting Sustainable Places   
Grounds Maintenance 250 (100) (100)  
Closure of Inveralmond Recycling Centre 132         
Working in Partnership with Communities   
Winter maintenance transformation savings target     350  
Structures savings target 63 62    
Street Cleansing 58 388 388     
Organised to Deliver   
Withdrawal from Local Government Digital Office 25 (25)    
Transformation 300      
Council-wide efficiency review 90      
Increased slippage target 1,488      
Early reconfiguration of the Perth office estate 180 180 1,446 
Perth Secondary Schools Review   450 
Contribution from earmarked Reserve for non recurring pressures
2023/24 350 (350) 
TOTAL ADDITIONAL SAVINGS PROPOSALS 2,936 155 2,534 
PERTH & KINROSS COUNCIL APPENDIX (iv)
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 
CORPORATE PLAN 2018 - 2023 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Tackling Poverty 
Removal of the £2 per breakfast charge to give free breakfasts to children
& young people in areas where clubs are present (recurring)
50    
Additional funds to enhance and expand Employer Recruitment Incentives
- No One Left Behind, Young Person's Guarantee & Rural Employment
Incentive
200    
Additional funding for Citizens Advice whose guidance helps people avoid
costly debt and other difficult situations
30 30 30
PERTH & KINROSS COUNCIL APPENDIX (iv) cont.

Page 47

1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 
CORPORATE PLAN 2018 - 2023 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Equalities fund to allow the council or third-sector groups to run projects that
tackle financial inequality and fuel poverty (includes warm spaces)
100    
Monies to improve insulation and fuel efficiency for council houses
(subject to ministerial approval)
2,000    
Co-operative and Council-owned Renewable Energy Projects (scoping
funding)
100    
Key worker rural housing project (scoping funding) 50 50  
Monies to accelerate the buy-backs programme to take advantage of buy-
to-let lull (approx. 25 units, subject to ministerial approval)
3,000    
Funding for foodbanks 40       
Tackling Climate Change and Supporting Sustainable Places 
Buses 2030 - funding for the development of a fully-costed business case for
a public-interest or public-owned bus operator to transform local public
transport
110 100 100
Investment in facilities for long-term economic growth from increased
tourism in 
rural areas
100 100 100    
Developing a Resilient, Stronger and Greener Local Economy 
Rail feasibility fund investigation of Kinross, Perth North, and Perth East rail
hubs 110    
City centre housing study to explore how we can tackle the housing crisis
by transforming vacant retail and commercial property 50 50  
Harbour regeneration study and development brief to ensure that the land
is put back into productive use 50 50     
Enabling our Children and Young People to Achieve Their Full Potential 
Support for Children's and Young People with Hearing and Visual
Impairment - - This funding will support the development of the workforce
through providing professional learning and specialist qualifications of both
teaching and support staff who work across all establishment to deliver
specialist support for children &young people with hearing and/or visual
impairment. It will also aid the provision of resources for children and young
people with complex needs or a disability. 
250 250  
Support for Vulnerable Children and Young People - Provision of support
for vulnerable children and young people with additional support needs or a
disability and their families through 3rd sector delivery, development of
approaches within schools to improve attendance and address behaviour, and
enhancement of the skills and tools available to the workforce.
250 250

Page 48

PERTH & KINROSS COUNCIL APPENDIX (iv) cont.
1 MARCH 2023 
REVENUE BUDGET 2023/24, 2024/25 & 2025/26 
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 
CORPORATE PLAN 2018 - 2023 23/24 24/25 25/26 
£'000 £'000 £'000
Additional Expenditure Proposals 
Tackling the attainment gap in education - Additional resources and staff
time to be focussed on schools where the attainment gap between children
and young people from rich and poor backgrounds is the largest
245 62     
Protecting and Caring for our Most Vulnerable People 
Additional Community Safety Warden to address anti-social behaviour in
Perth (recurring) 35    
Funding for Perthshire Women's Aid to continue and expand their work in
supporting survivors of abuse (recurring) 30    
Funding for RASAC to continue and expand their work in supporting survivors
of abuse (recurring) 30       
Supporting and Promoting Physical and Mental Wellbeing 
Additional Support for Live Active Leisure 336 336 50
To allow for the higher costs associated with running leisure facilities,
especially swimming pools, in the current economic climate      
Additional Support for Culture Perth and Kinross 170 170 50
Additional funding offer to enable CPK maintain rural and mobile library
services in the wake of recent inflationary pressures      
Additional Support for Perth Theatre & Concert Hall 165 165 50
Additional funding offer to help Horsecross to maintain local production of
shows if they so wish      
Additional borrowing cost to allow the new PH2O swimming pool leisure
development to fit in the Capital Programme and for work to start in the
coming financial year (recurring) 900       
Working in Partnership with Communities 
Community winter maintenance capacity increase 50 50  
Active Travel Routes/Path building capacity to enable rural communities
including West Kinfauns to benefit from fit-for-purpose alternatives to
car travel (borrow £2M) recurring
90        
Organised to Deliver / Transformation 
Funding to allow for the re-configuration of the Perth office estate 250         
8,791 1,663 380

Page 49

PERTH & KINROSS COUNCIL APPENDIX (v)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP     
2023/24 COUNCIL TAX CALCULATION   
2023/24 
£'000 £'000   
2023/24 Provisional Revenue Budget  443,853   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (1,053) 
Reject Savings (Appendix ii) 1,553 
Additional Savings Proposals (Appendix iii) (2,936) 
Additional Expenditure Proposals (Appendix iv) 8,791 
6,355
2023/24 Updated Provisional Revenue Budget  450,208   
Funding  
Total Revenue Funding (318,106) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution from Reserves included in the Provisional Budget (6,602) 
Contribution from Service Concession Scheme (17,000) 
Contribution from earmarked Reserves included in this Amendment  
Culture (600) 
Covid (1,500) 
Community Investment Fund (38) 
Transformation and workforce management (1,360) 
Contribution from unearmarked Reserves included in this Amendment
- teacher underspend (745) 
(348,851)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  101,357   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  73,016   
FINAL 2023/24 BAND D COUNCIL TAX  £1,388.15 
INCREASE (2022/23 FINAL BAND D COUNCIL TAX £1,351)  £37.15 
PERCENTAGE INCREASE  2.75%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 50

PERTH & KINROSS COUNCIL APPENDIX (vi)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP     
2024/25 COUNCIL TAX CALCULATION   
2024/25 
£'000 £'000   
2024/25 Provisional Revenue Budget  437,195   
Recurring impact of 2023/24 proposals  (1,301)   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (1,599) 
Reject Savings (Appendix ii) 1,855 
Additional Savings Proposals (Appendix iii) (155) 
Additional Expenditure Proposals (Appendix iv) 1,663 
1,764
2024/25 Updated Provisional Revenue Budget  437,658   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution (to) / from Reserves included in the Provisional
Budget 1,127 
2024/25 Gap (1,690) 
Contribution from Service Concession Scheme (7,000) 
Contribution from earmarked Reserves included in this Amendment -
Transformation and workforce (2,340) 
Contribution to unearmarked Reserves included in this Amendment  
Contribution to unearmarked Reserves included in this Amendment - to
balance '2024/25 Gap' 1,707 
(332,456)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  105,202   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non
Collection)  73,758   
FINAL 2024/25 BAND D COUNCIL TAX  £1,426.32 
INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1388.15)  £38.17 
PERCENTAGE INCREASE  2.75%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 51

PERTH & KINROSS COUNCIL APPENDIX (vii)
1 MARCH 2023  
REVENUE BUDGET 2023/24, 2024/25 & 2025/26     
REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP     
2025/26 COUNCIL TAX CALCULATION   
2025/26 
£'000 £'000   
2025/26 Provisional Revenue Budget  442,465   
Recurring impact of 2023/24 proposals  (1,301)
Recurring impact of 2024/25 proposals  101   
Adjustments:  
Reject Expenditure Pressures (Appendix i) (353) 
Reject Savings (Appendix ii) 919 
Additional Savings Proposals (Appendix iii) (2,534) 
Additional Expenditure Proposals (Appendix iv) 380 
(1,588)
2025/26 Updated Provisional Revenue Budget  439,677   
Funding  
Total Revenue Funding (321,360) 
Council Tax Second Home / Long Term Empty Properties (1,300) 
Capital Grants (1,600) 
Net Contribution (to) / from Reserves included in the Provisional Budget 1,439 
2025/26 Gap (3,191) 
Contribution from Service Concession Scheme (7,000) 
Contribution from earmarked Reserves included in this Amendment 0 
Contribution to unearmarked Reserves included in this Amendment - to
balance '2025/26 Gap' 3,196 
(329,816)   
AMOUNT TO BE LEVIED FROM COUNCIL TAX  109,861   
TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection)  74,501   
FINAL 2025/26 BAND D COUNCIL TAX  £1,474.62 
INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1426.32)  £48.30 
PERCENTAGE INCREASE  3.39%   
Excluding Water and Waste Water charges determined by Scottish Water.

Page 52

THERE FOLLOWED A RECESS AND THE MEETING RECONVENED AT 2.15PM
THERE FOLLOWED A FURTHER RECESS AND THE MEETING RECONVENED AT
2.30PM
Note: The Mover and Seconder of the Motion agreed to make the following
adjustments to the Motion:
From the Independent Group:
• Reinstate recurring grant funding of £24,000 for Pitlochry Festival Theatre from
2023/24.
• Provide £40,000 of recurring funding to increase the capacity of the Road Safety
Team.
• Invest £50,000 of non-recurring funding to undertake a feasibility study looking at
a Pitlochry Community Campus.
• In respect of ALEOS, increase the Live Active Leisure SLA payment in 2023/24 by
£110,000 on a non-recurring basis to maintain the Atholl Leisure Centre and
community facilities.
• Bring forward funding of £80,000 to allow Perth Theatre and Concert Hall to bring
forward the Perth Box Office Scheme.
• Increase the budget to roll out local area committees in Strathearn, Highland and
Strathmore and commit £60,000 in both 2024/25 and 2025/26.
• Invest £80,000 to roll out Breast Buddies, £30,000 for No Wrong Door Style
training and £120,000 to pilot Vitamin D3 supplementation.
• Additional investment of £50,000 in 2024/25 in Legion Park, Comrie.
• Increase the successful Adapt Your Property budget by a further £100,000.
From the Liberal Democrat Group:
• £140,000 in both 2023/24 and 2024/25 to provide intensive housing support.
• £80,000 to create a think yes fund to assist residents in the private housing sector.
• £100,000 to provide further support to parents and families in poverty.
• £100,000 on a non-recurring basis for Modern Apprentices.
• Commit to redirecting £300,000 from our increased financial insecurity budget
towards specifically tackling parental employability including key workers.
From the Labour Group:
• £35,000 on a recurring basis to expand the community warden service in Letham
and Tulloch.
• £50,000 on a recurring basis to remove breakfast club charges.
From the Conservative Group:
• tThe proposal to apply £50,000 on a non-recurring basis towards translation, tools
and equipment.
• £5,000 on a recurring basis to further the work on the Armed Forces Covenant.

Page 53

Commitment given that the additional proposals in the Labour Amendment for
CAB and in the Conservative Amendment for community kitchens in partnership with
Giraffe will be found from the new anti-poverty budgets. 
This additional expenditure to be funded by the recurring headroom remaining in
the revenue budget as well as additional contributions from the Covid-19 and
Transformation earmarked Reserves 
This will impact on the Council in future years and this will be included in the
2024/25 budget. 
23/24 24/25 25/26 
Pitlochry Festival Theatre 24 - - Recurring
Road Safety 30 10 - Recurring
Pitlochry Community
Campus Feasibility Study
50 - - Non-recurring
LAL – Atholl Leisure 65 - - Non-recurring
LAL – Community Halls 55 - - Non-recurring
PT&CH – Perth Box Office 80 - - Recurring
Local Area Committees - 60 60 Non-recurring
Breast Buddies 40 40 - Recurring
No Wrong Door style
training
30 - - Non-recurring
Vitamin D3 supplementation 120 - - Non-recurring
Intensive Housing Support 140 140 - Non-recurring
Think Yes 80 - - Non-recurring
Child Poverty Funding 100 - - Non-recurring
Modern Apprentices 100 - - Non-recurring
Community Warden 35 - - Recurring
Breakfast Clubs 50 - - Recurring
Translation Equip 50 - - Non-recurring
Armed Forces 5 - - Recurring 
Note:  At this point Councillor P Barrett and Bailie McLaren agreed to withdraw
their amendment, so the 4th Amendment became the 3rd Amendment.

Page 54

In accordance with Standing Order 21.6, a roll call vote was taken. 
2 Members voted for 3rd Amendment as follows:
Bailie A Bailey and Councillor B Leishman. 
4 Members voted for 2nd Amendment as follows:
Provost X McDade, Bailie R Brock, Councillors D Cuthbert and C Stewart. 
34 Members abstained as follows:
Depute Provost A Parrott, Bailies C Ahern, C McLaren and M Williamson,
Councillors K Allan, H Anderson, L Barrett, P Barrett, 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, I Massie, S McCole, T
McEwan, J Rebbeck, C Reid, W Robertson, C Shiers, F Smith, G Stewart, R Watters
and J Welch. 
The 2nd Amendment was therefore carried and was then put against the 1st
Amendment. 
6 Members voted for 2nd Amendment as follows:
Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert, B
Leishman and C Stewart. 
13 Members voted for 1st Amendment as follows:
Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A
Forbes, N Freshwater, I James, N Khogali, C Reid, C Shiers and F Smith. 
21 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, D
Illingworth, G Laing, I MacPherson, I Massie, S McCole, T McEwan, J Rebbeck, W
Robertson, G Stewart, R Watters andJ Welch. 
The 1st Amendment was therefore carried and became the substantive
Amendment which was then put against the Revised Motion. 
14 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 Reid, C Shiers and F Smith. 
24 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, I Massie, S McCole, T
McEwan, J Rebbeck, W Robertson, C Stewart, G Stewart, R Watters and J Welch. 
2 Members abstained as follows:
Bailie A Bailey and Councillor B Leishman. 
Resolved:
In accordance with the Revised Motion.

Page 55

THERE FOLLOWED A RECESS AND THE MEETING RECONVENED AT 4.20PM. 
4. STRATEGIC INVESTMENT & CAPITAL BUDGET UPDATE 2023/24 – 2027/28 
There was submitted a joint report by Chief Executive and Head of Finance
(23/73) (1) providing Council with an overview of the strategic context for the Council’s
Capital investment and, where appropriate, managed disinvestment, (2) setting out
information on development of the Council’s corporate asset management strategy and
the Investment Blueprint to inform future capital investment over the longer term, (3)
providing an update on the Composite (General Fund) Capital Budget and the
affordability of the current programme, (4) updating Council on the implications of the
2023/24 local government settlement for Capital expenditure; (5) recommending that
Council set a 5 Year Capital Delivery Plan for the period 2023/24 – 2027/28 pending
further work on asset management planning and (6) setting out officer
recommendations on specific projects. 
Motion (Councillors G Laing and E Drysdale) 
Agree with the recommendations of the Strategic Investment & Capital Budget
Update 2023/24 – 2027/28 (Report no. 23/73) with the exception of: 
Recommendation (d) whereby - 
The Council approves Appendix 1 to the report as the basis for updating the
Composite (General Fund) Capital Delivery Plan for the 5-year period 2023/24 -
2027/28 with the exception of the Collections Centre which releases £6.4
million of capacity. 
Furthermore, the Council approves that, of the £6.4 million identified above: 
• £2 million is applied to support existing bridges and structures; 
• £2 million towards the new Gypsy Travellers site;
• with the balance being removed from the Capital Budget. 
Recommendation (e) whereby – 
The Council proceeds with the delivery of Blairgowrie Recreation Centre to
ensure that we keep our promise to the residents of Blairgowrie and the
surrounding area. 
The additional cost of £9.3 million will be met from the capacity identified at
paragraph 5.5 of the report.

Page 56

1st Amendment (Councillors C Stewart and D Cuthbert) 
Agree with the recommendations of the Strategic Investment & Capital Budget
Update 2023/24 – 2027/28 (Report no. 23/73) with the exception of -   
Recommendation (d) whereby - 
Approve Appendix 1 to the report as the basis for updating the Composite
(General Fund) Capital Delivery Plan for the 5-year period 2023/24 - 2027/28
with the exception of the Perth & Kinross Lighting Action Plan which releases
£1.677 million of capacity to fund the following: 
• Additional Core Paths Budget - £1 million 
This will add budget to allow more core paths to be upgraded and new ones to
be added in areas experiencing new development. 
• Additional Cemetery Funding - £100,000 
Cemetery space in many rural areas of Perth and Kinross is either running out or
has reached capacity. This budget proposal is to provide additional funding to
add more Cemetery space in our rural communities. 
• Additional A977 Mitigation measures - £350,000 
Funding was put in place for Mitigation measures on the A977 in 2017. Due to
increasing costs, the budget now has a shortfall of £350,000, this proposal is to
ensure completion of the previously agreed measures. 
In addition, in line with the approach to capital investment planning, as outlined
within the approved Investment Blueprint, the Independent Group want to bring
forward three further proposals as follows: 
• Acquisition of Land for Affordable Housing in rural areas 
Housing in many rural areas is becoming too expensive for local residents and
there is no Council owned land to build affordable housing. This budget proposal
is to allow land to be bought to build affordable housing. 
• E-Bike Initiative Kinross-shire - PILOT SCHEME 
Perth and Kinross does not have an area wide E-bike hire service. With this in
mind, it is proposed to trial an E-bike hire service in Kinross-shire. The service
being considered is similar to the service in Clackmannanshire, Stirlingshire and
Falkirk Council areas. 
Officers will be instructed to undertake the due diligence and develop Strategic
Business Cases, which can then be considered by elected members in due
course.

Page 57

Recommendation (e) whereby – 
The Council proceeds with the delivery of Blairgowrie Recreation Centre to
fulfil our long-standing commitment to the Blairgowrie & Strathmore
communities. 
Requests officers also apply for funding from charitable and government bodies
that support the funding of sporting facilities to help reduce the financial costs. 
The additional cost of £9.3 million will be met from the capacity identified at
paragraph 5.5 of the report. 
2nd Amendment (Bailie A Bailey and Councillor B Leishman) 
Agrees with the recommendations of the Strategic Investment & Capital Budget
Update 2023/24 – 2027/28 (Report no. 23/73) with the exception of: 
Recommendation (d) whereby - 
The Council approves Appendix 1 to the report as the basis for updating the
Composite (General Fund) Capital Delivery Plan for the 5-year period 2023/24 -
2027/28 with the exception of the Collections Centre which releases £6.4
million of capacity. 
Furthermore, the Council approves that, of the £6.4 million identified above, 
• £400,000 is applied to Perth Museum / Perth Art Gallery to provide
storage.
• £4 million is applied to future flood prevention working in the Perth South
area.
• With the remaining £2 million applied to the remaining capacity within the
Capital Budget. 
In addition, in line with the approach to capital investment planning, as outlined
within the approved Investment Blueprint, the Scottish Labour Group want to
bring forward one further proposal as follows: 
• West Kinfauns Park and Choose 
Officers will be instructed to undertake the due diligence and develop a Strategic
Business Case, which can then be considered by elected members in due
course. 
Recommendation (e) whereby – 
The Council proceeds with the delivery of Blairgowrie Recreation Centre to
ensure that we keep our promise to the residents of Blairgowrie and the
surrounding area.

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The additional cost of £9.3 million will be met from the capacity identified at
paragraph 5.5 of the report. 
Recommendation (g) whereby – 
The Council continues with the development and delivery of the swim element of
PH2O as a “Phase 1” delivery by utilising up to £70 million of the allocated £90
million envelope. 
The Council retains the remaining £20 million provision as a contribution towards
the future delivery of the rest of the ambition of PH2O and continue to operate
the Dewars Centre for the mid-term until such a time that “Phase 2” can be
delivered.   
The remaining £20 million may also be made available to Live Active Leisure to
undertake a deep refit of Dewars Centre to improve efficiency if they so wish. 
THERE FOLLOWED A RECESS AND THE MEETING RECONVENED AT 5.15PM. 
Note:  The Mover and Seconder agreed to incorporate the following into the
Motion: 
From the Independent Group Amendment: 
• In relation to part 1 of the Amendment and Recommendation (d) of Report
23/73 -Pause the Perth and Kinross Lighting Action Plan.
• Additional A977 Mitigation measures - £350,000. 
• Acquisition of land for Affordable Housing in rural areas – proposal to allow
land to be bought to build affordable housing. 
From the Labour Group Amendment   
•  Officers will be instructed to undertake the due diligence and develop a
Strategic Business Case for West Kinfauns Park and Choose, which can
then be considered by elected members in due course. 
Note:  the mover and seconder of the 1st Amendment withdrew their
Amendment.  The 2nd Amendment therefore became the substantive Amendment. 
In accordance with Standing Order 21.3, a roll call vote was taken. 
2 Members voted for 1st Amendment as follows:
Bailie A Bailey and Councillor B Leishman. 
38 Members voted for the Revised Motion as follows:
Provost X McDade, Depute Provost A Parrott, Bailies C Ahern, R Brock, C
McLaren andM Williamson, Councillors K Allan, H Anderson, L Barrett, P Barrett, B

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Brawn, S Carr, A Chan, D Cuthbert, S Donaldson, E Drysdale, J Duff, A Forbes, M
Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, I
MacPherson, I Massie, S McCole, T McEwan, J Rebbeck, C Reid, W Robertson, C
Shiers, F Smith, C Stewart, G Stewart, R Watters and J Welch. 
Resolved:
In accordance with the Revised Motion. 
5. SCHEME OF ADMINISTRATION 
UPDATE TO THE SCHEME OF ADMINISTRATION 
Resolved:
(i) Insert at section 31.3 - Whether to object to an application for consent
under the Electricity Act 1989, Section 36 or 37.
(ii) The Appeals Sub-Committee to comprise of three members of the Council
- apart from appeals considering teaching staff, 3 members shall be
drawn from the Learning and Families Committee.