Minute of Special Meeting of Perth and Kinross Council of 28 February 2024 for Approval
Perth and Kinross Council · 15 May 2024
Back to Perth and Kinross Council — 15 May 2024 and its agenda
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SPECIAL MEETING OF PERTH AND KINROSS COUNCIL Minute of special hybrid meeting of Perth and Kinross Council held in the Council Chamber, 2 High Street, Perth on Wednesday 28 February 2024 at 10.30am. 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, Strategic Lead - Legal and Governance; B Renton, Executive Director (Communities); S Devlin, Strategic Lead – Education and Learning; J Pepper, Director/Chief Officer, Perth and Kinross Health & Social Care Partnership; S MacKenzie, Head of Finance; C Mailer, Director – Strategy, People and Resources; S Walker, Strategic Lead – Finance and Business Support; K Donaldson, Chief Operating Officer; A Williams, Director – Economy, Place and Learning; F Crofts, Strategic Lead – Environment and Infrastructure, D Littlejohn, Strategic Lead – Economy, Development and Planning; L Brady, K Fraser, A O’Brien, N Sutherland, S Hendry, K Molley, A Brown and M Pasternak (all Strategy, People and Resources). Provost X McDade, Presiding. 1. WELCOME AND APOLOGIES Provost McDade welcomed all those present to the meeting. 2. DECLARATIONS OF INTEREST There were no Declarations of Interests in terms of the Councillors’ Code of Conduct. 3. STRATEGIC PLANNING UPDATE 2024/25 TO 2026/27AND GENERAL FUND REVENUE BUDGET There was submitted a joint report by the Chief Executive and the Strategic Lead – Finance and Business Support (24/63) (1) providing an update on the how the Council’s approach to organisational transformation and budget planning activity mitigates, as far as possible, the impact of the financial challenges facing the Council; (2) presenting the 2024/25 and 2025/26 updated provisional General Fund Revenue Budgets, based on decisions taken by Council on 1 March 2023 and presenting the 2026/27 provisional General Fund Revenue Budget; (3) seeking the Council’s approval to set the indicative Council Tax level for 2026/27; (4) providing an update on and seeking approval of the Council’s Reserves Strategy and (5) providing an update on the financial risks facing the Council over the medium term, including significant inflationary and pay pressures, uncertainty over future funding levels and potential challenges for partners.
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Motion (Councillors G Laing and E Drysdale) The Council agrees: 1. To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2. To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 3. To approve the 2026/27 Provisional Revenue Budget of £469.549 million as set out in Appendix B of Report No. 24/63. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Motion. 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Motion. 8. To approve an additional contribution from Reserves of £2.350 million in 2024/25 in this Revenue Budget Motion. 9. To approve an additional contribution from Reserves of £354,000 in 2025/26 in this Revenue Budget Motion. 10. To approve an additional contribution to Reserves of £2.384 million in 2026/27 in this Revenue Budget Motion. 11. To approve the Council Tax bases of 74,004 for 2024/25, 74,866 for 2025/26 and 75,518 for 2026/27. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £87.438 million which is included in the 2024/25 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Table 10 with the exception of those included in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2024/25 Provisional Revenue Budget which equates to £9.254 million to £18.508 million. 15. To approve a provision for the non-collection of Council Tax of 1.75% in 2024/25, 2025/26 and 2026/27. 16. To approve the 2024/25 Final Revenue Budget of £467.142 million resulting in a Band D Council Tax of £1,403.69 in 2024/25 as summarised in Appendix (v) of this Revenue Budget Motion. This represents a 0% increase from the Council Tax Band D figure for 2023/24. 17. To approve the 2025/26 Provisional Revenue Budget of £467.167 million resulting in an indicative Band D Council Tax of £1,472.47 in 2025/26 as summarised in Appendix (vi) of this Revenue Budget Motion. This represents an indicative 4.9% increase from the Council Tax Band D figure for 2024/25. 18. To approve the 2026/27 Provisional Revenue Budget of £470.300 million resulting in an indicative Band D Council Tax of £1,544.62 in 2026/27 as summarised in Appendix (vii) of this Revenue Budget Motion. This represents an indicative 4.9% increase from the Council Tax Band D figure for 2025/26.
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PERTH & KINROSS COUNCIL APPENDIX (i) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Reference Report No. 24/63 Page No. 24/25 25/26 26/27 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Enabling our children and young people to achieve their full potential 4 Slippage in Schools 47 386 TOTAL EXPENDITURE PRESSURES REJECTED 386 0 0 PERTH & KINROSS COUNCIL APPENDIX (ii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY Reference Report No. 24/63 Page No. 24/25 25/26 26/27 BUDGET REDUCTIONS REJECTED £'000 £'000 £'000 Tackling climate change and supporting sustainable places 2 Food Initiative Budget (partial) 57 67 Developing a resilient, stronger and greener local economy 1 Funding for Mobile Toilets 62 26 3 Business & Place Development Team: Economic Development Events 64 220 4 Business & Place Development Team: City & Town Centre Management 65 95 8 Business & Place - Business Tourism 69 50 Enabling our children and young people to achieve their full potential 2 Reject increase in primary schools and rephase increase in secondary over three years 72 420 (170) (75) 5 Educational Psychology Capacity 75 86 6 School Crossing Patroller Service - accept vacancies (partial) 76 42 28 7 Primary Swimming Lessons 77 40 20 14 Closure of Loss Making Breakfast Clubs 85 61 37 Protecting and caring for our most vulnerable people 1 Housing and Homeless Support - Contract & Commissioning (partial) 92 34 2 Housing and Homeless Support - SLAs with Providers 93 117
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3 Housing and Homeless Support - Private Sector Housing Team 94 88 4 Housing and Homeless Support - Housing Service Team (partial) 96 44 8 Criminal Justice Support (CJS) 102 42 43 Working in partnership with our communities 1 Adult Learning SLA 106 92 5 Public Transport - Local Bus Services 111 775 7 Community Greenspace Nursery 113 21 8 Winter Maintenance 114 110 9 Winter Maintenance - Reduce Network Coverage by 20% 115 450 10 Winter Maintenance - Increase route gritting times to 3 hours across all Category 1 routes. 116 100 13 Street Cleansing Activity 120 168 168 14 Operations Training 121 48 16 Regulatory Services 123 10 144 83 17 Road Maintenance Partnership - Reactive Maintenance 125 128 59 18 Traffic and Road Safety 127 50 48 48 Organised to Deliver / Transformation 3 Regulation - Corporate Health & Safety 133 35 35 TOTAL SAVINGS REJECTED 2,577 915 395 PERTH & KINROSS COUNCIL APPENDIX (iii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 24/25 25/26 26/27 ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000 Working in partnership with our communities Additional income from sale of recyclates 30 Protecting and caring for our most vulnerable people Increase in income target from PK Lets 20 Organised to Deliver / Transformation Leadership 100 Use of Contingency Budget 1,395 2,003 TOTAL ADDITIONAL SAVINGS PROPOSALS 150 1,395 2,003
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APPENDIX (iv) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY CORPORATE PLAN 2023 - 2028 24/25 25/26 26/27 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS TACKLING POVERTY Think Yes - Child Poverty Fund Funding to enable front line workers to make instant decisions and one-off payments for the purchase of goods and services to resolve a problem for a child or family affected by poverty (non-recurring) 75 Financial Insecurity Funding / Scottish Welfare Fund The cost of living crisis has caused significant hardships for many. Now in 2024, 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. (non-recurring) 500 The Big Hoose The Big Hoose provides access to essential goods to support children and families in need. It is a hub where a number of organisations donate goods for recycling that would otherwise be sent to landfill. By far the largest donator is Amazon. There is currently a part-time post funded by Gannochy Trust. This proposal will provide match funding in order to increase the 3 day a week post to full time and also recruit a delivery driver.(non-recurring) 35 35 Buttons & Bows Additional funding to support the inspirational work of this Buttons and Bows who provide a valuable service to our families (non recurring) 15 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Funding for Public Transport Additional investment in local buses to provide free travel on one Saturday per month (non recurring) 120 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Market Development Grants Reinstatement of the budget for market development grant support in order to ensure that businesses are assisted to expand. This funding will also allow for the continuation of support for businesses to attend national / international trade fairs. (recurring) 75 Residents Parking No increase in residents car parking permits 5
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Funded by the Car Park Trading Account (5) Rural Business Support Funding for Growbiz to expand coverage including rural social care providers (non-recurring) 100 Feasibility Study Funding Additional investment to ensure that the Council is best placed to take full advantage of any national funding at both a UK and Scottish Government level (e.g. Levelling Up Fund, UK Shared Prosperity Fund, Community Renewal Fund, Learning Estate Investment Programme, Town Centre Fund, Regeneration Capital Grant Fund etc). This investment will allow feasibility studies to be developed in key areas of opportunity which fit with the Council’s strategic objectives and outcomes and that the Council has ‘shovel ready’ projects to submit as and when funding opportunities arise. Initially this funding will be targeted at rail and bus hubs. The funding will sit in an earmarked Reserve and be drawn down through the Finance & Resources Committee (non-recurring) 100 100 100 Investment in Economic Development Meet borrowing costs associated with a £2 million capital investment in economic development to provide serviced unit and land (recurring) 100 Identification of Funding Opportunities Additional investment in our workforce to create capacity to identify opportunities to secure external funding and maximise current and future funding streams to augment both the Revenue and Capital Budgets and provide the level of investment needed to help Perth and Kinross recover and grow. (recurring) 80 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Promise Improvement Lead Funding for 2025/26 and 2026/27 will allow the trial of this new role to run for the duration of the forthcoming Raising Attainment Strategy 2024-2027, maintaining a clear focus on improving outcomes for our care experienced young people in line with our commitment as a Council to Keeping The Promise. We have begun to make some good progress and are determined to do better still. (non-recurring) 59 33 Continue with the provision of Food and Fun activities during schools holiday periods 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) 50 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Further funding to support the vital work of this organisation (non-recurring) 30 Women's Aid Further funding to support the vital work of this organisation (non-recurring) 30
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Care at Home Additional investment to transform the care at home service in order to deliver longer term efficiencies (non-recurring) 200 Increase in amount designated in earmarked Reserves (200) SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING Free Pitch Hire To encourage use of our grass pitches throughout Perth and Kinross for organised / pre-booked matches (non-recurring) 20 Library Review Funding that will maintain rural library provision for one year to allow communities, CPK and the Council to work together to develop a sustainable community led model of library provision in localities (non-recurring) 191 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Flood Schemes Investment of £1 million to carry out the flood schemes at Dunkeld and Buckie Braes to protect our communities (recurring) 50 Waste Strategy Reintroduction of funding to enhance capacity in the Waste Team to support procurement, contract management and waste minimisation initiatives (recurring) 80 30 Investment in local communities Via the Local Action Partnerships (£100,000) and Community Investment Fund (£300,000), to fund projects aimed at helping our communities deal with the cost of living crisis for a better future (non-recurring) 400 Visitor Ranger Service Bridge funding to allow officers time to bring forward a proposal to modernise the way the service is delivered. (non recurring) 200 Grounds Maintenance Reinvestment of funding in grounds maintenance to allow for a more managed reduction in levels of service. During this transition period, engagement will be undertaken with communities and partners to understand whether the service can be delivered differently. (recurring) 150 150 (50) TOTAL ADDITIONAL EXPENDITURE PROPOSALS 2,401 374 83
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APPENDIX (v) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2024/25 COUNCIL TAX CALCULATION 2024/25 £'000 £'000 2024/25 Provisional Revenue Budget 462,700 Adjustments: Reject Expenditure Pressures (Appendix i) (386) Reject Savings (Appendix ii) 2,577 Additional Savings Proposals (Appendix iii) (150) Additional Expenditure Proposals (Appendix iv) 2,401 4,442 2024/25 Updated Provisional Revenue Budget 467,142 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,946) Contribution from Service Concession Scheme (7,000) Contribution from unearmarked Reserves included in this Motion (1,225) Contribution from earmarked Reserves included in this Motion (1,125) (363,263) AMOUNT TO BE LEVIED FROM COUNCIL TAX 103,879 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 74,004 FINAL 2024/25 BAND D COUNCIL TAX £ 1,403.69 INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69) £ - PERCENTAGE INCREASE 0.0% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2025/26 COUNCIL TAX CALCULATION 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 464,697 Recurring impact of 2024/25 proposals 2,576 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 915 Additional Savings Proposals (Appendix iii) (1,395) Additional Expenditure Proposals (Appendix iv) 374 (106) 2025/26 Updated Provisional Revenue Budget 467,167 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 392 Contribution from Service Concession Scheme (7,000) Contribution from earmarked Reserves included in this Motion (35) Contribution from unearmarked Reserves included in this Motion (319) (356,929) AMOUNT TO BE LEVIED FROM COUNCIL TAX 110,238 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 74,866 FINAL 2025/26 BAND D COUNCIL TAX £ 1,472.47 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 68.78 PERCENTAGE INCREASE 4.9% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET MOTION - SCOTTISH NATIONAL PARTY 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 469,549 Recurring impact of 2024/25 proposals 2,576 Recurring impact of 2025/26 proposals (300) Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 395 Additional Savings Proposals (Appendix iii) (2,003) Additional Expenditure Proposals (Appendix iv) 83 (1,525) 2026/27 Updated Provisional Revenue Budget 470,300 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 930 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Motion 2,384 (353,653) AMOUNT TO BE LEVIED FROM COUNCIL TAX 116,647 TAX BASE BAND D EQUIVALENT PROPERTIES (1.75% Non Collection) 75,518 FINAL 2026/27 BAND D COUNCIL TAX £ 1,544.62 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,472.47) £ 72.15 PERCENTAGE INCREASE 4.9% Excluding Water and Waste Water charges determined by Scottish Water.
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1st Amendment (Councillors J Duff and C Reid) The Council agrees: 1. To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2. To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 3. To approve the 2026/27 Provisional Revenue Budget of £469.549 million as set out in Appendix B of Report No. 24/63. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget 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 £2.797 million in 2024/25 in this Revenue Budget Amendment. 9. To approve an additional contribution from Reserves of £908,000 in 2025/26 in this Revenue Budget Amendment. 10. To approve an additional contribution to Reserves of £804,000 in 2026/27 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 73,818 for 2024/25, 74,677 for 2025/26 and 75,328 for 2026/27. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £87.438 million which is included in the 2024/25 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Table 10 with the exception of those included in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2024/25 Provisional Revenue Budget which equates to £9.254 million to £18.508 million. 15. To approve a provision for the non-collection of Council Tax of 2.0% in 2024/25, 2025/26 and 2026/27. 16. To approve the 2024/25 Final Revenue Budget of £467.328 million resulting in a Band D Council Tax of £1,403.69 in 2023/24 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 0% increase from the Council Tax Band D figure for 2023/24. 17. To approve the 2025/26 Provisional Revenue Budget of £467.443 million resulting in an indicative Band D Council Tax of £1,472.47 in 2025/26 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 4.9% increase from the Council Tax Band D figure for 2024/25. 18. To approve the 2026/27 Provisional Revenue Budget of £470.588 million resulting in an indicative Band D Council Tax of £1,531.37 in 2026/27 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 4.0% increase from the Council Tax Band D figure for 2025/26.
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PERTH & KINROSS COUNCIL APPENDIX (i) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP Reference Report No. 24/63 Page No. 24/25 25/26 26/27 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Enabling our children and young people to achieve their full potential 4 Slippage in schools (partial) - revised target of 3.25% 47 245 TOTAL EXPENDITURE PRESSURES REJECTED 245 0 0 PERTH & KINROSS COUNCIL APPENDIX (ii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP Reference Report No. 24/63 Page No. 24/25 25/26 26/27 BUDGET REDUCTIONS REJECTED £'000 £'000 £'000 Tackling climate change and supporting sustainable places 1 Grounds Maintenance 59 100 Developing a resilient, stronger and greener local economy 1 Removal of funding for mobile toilets 62 26 3 Business & Place Development Team - Economic Development Events 64 220 4 Business & Place - City & Town Centre Management 65 95 8 Business & Place - Business Tourism 69 50 Enabling our children and young people to achieve their full potential 2 Increase in charges (partial) - school lets 72 1 1 1 5 Reduction of Education psychology capacity 75 86 6 Full Removal of the School Crossing Patroller Service 76 61 28 7 Removal of Primary Swimming Lessons 77 40 20
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12 Reduction in Teacher Capacity 82 190 15 Reductions to Devolved School Management Budgets (DSM) 86 52 Protecting and caring for our most vulnerable people 1 Housing and Homeless Support - Contract and Commissioning 92 66 3 Housing and Homeless Support - Private Sector Housing Team 94 88 4 Housing and Homeless Support - Housing Service Team 96 88 5 Housing Service - Care and Repair Service 98 300 100 8 Reduction to Criminal Justice Support (CJS) 102 42 43 Working in partnership with our communities 1 Adult Learning SLA 106 92 2 Community Learning and Development - Adult Literacy 107 28 152 5 Public Transport - Local Bus Service 111 775 8 Winter Maintenance - Out of Hours Treatment 114 110 9 Winter Maintenance - Reduce Network Coverage by 20% 115 450 10 Winter Maintenance - Increase route gritting times to 3 hours across all Category 1 routes. 116 100 12 Community Greenspace - Infrastructure 119 85 13 Street Cleansing - Reduction in Activity 120 168 168 14 Operations Training 121 48 15 Operations - Management & Supervisory Capacity 122 131 17 Road Maintenance Partnership - Reactive Maintenance (partial) - retention of the budget for repairs to damaged bollards, potholes etc. 125 81 18 Traffic and Road Safety 127 50 48 48 TOTAL BUDGET REDUCTIONS REJECTED 2,501 1,260 471 PERTH & KINROSS COUNCIL APPENDIX (iii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 24/25 25/26 26/27 ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000 Tackling climate change and supporting sustainable places Climate Change - Energy efficiency 25
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Organised to Deliver / Transformation Delete Contingency budget 1,395 2,003 TOTAL ADDITIONAL SAVINGS PROPOSALS 25 1,395 2,003 APPENDIX (iv) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP CORPORATE PLAN 2023 - 2028 24/25 25/26 26/27 £'000 £'000 £'000 Additional Expenditure Proposals TACKLING POVERTY Welfare Rights - Additional funding of £650,000 for financial insecurity including community care and crisis grants, to provide support for our residents experiencing financial difficulty (recurring). 650 Community Kitchen - funding of £50,000 to support Giraffe Perth to continue 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 Roads and Gullies - additional funding of £100,000 to support the process of gully, culvert and ditch cleaning to reduce flooding (non-recurring). 100 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Investment in Public Toilets - £85,000 for the retention of the public toilets at Auchterarder, Blairgowrie, Crieff and Marshall Place, Perth in 2024/25 to allow further work on Community Asset Transfers or the removal of toilet attendants and implementation of controlled access (non-recurring). 85 Perth & Kinross Business Partnership - support of £10,000 for a new business partnership involving Perth Chamber of Commerce, Growbiz and Perthshire Local aimed at encouraging local business enterprise and development across Perth and Kinross (non-recurring). 10 Growbiz Connected Hubs - Funding of £20,000 towards the extension of community-based hubs across rural Perth and Kinross providing co-working space, hot-desking, meeting space, and access to advice and support such as enterprise and employability support, skills development and capacity building (non-recurring). 20 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Pipes and Drums - Funding of £36,000 to support the continuation and expansion of the successful programme of pipes and drums tuition in Perth and Kinross (non-recurring). 36
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School of Football - Funding of £30,000 to extend the highly successful School of Football programme, currently in place within our East Perthshire Primary Schools, across Perth and Kinross (non-recurring). 30 Development of Quiet Spaces in Schools - Funding of £20,000 to support the development of comfortable, calming, quiet spaces for young people who exhibit higher levels of dysregulation, allowing 1-2-1 and small group learning which enables a more productive learning experience in an environment designed to meet their needs. (non-recurring). 20 Supply of iPads - Funding of £20,000 for digital technology to support the communication needs in Secondary Intensive Support Provisions. Having a range and sufficiency of digital devices, with appropriate software installed, will support a number of young people for whom communication can be challenging (non-recurring). 20 PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Perth & Kinross - additional funds of £40,000 in 2024/25 to support women and young people who have experienced sexual violence at any time in their lives (non-recurring). 40 Women's Aid - additional funding of £40,000 for Women' Aid in 2024/25 in recognition of the increased incidence of domestic abuse in Perth and Kinross (non-recurring). 40 SUPPORTING AND PROMOTING PHYSICAL AND MENTAL WELLBEING Pitch Hire - Additional funding of £20,000 to maintain free grass pitch hire throughout Perth and Kinross for matches which are organised and pre- booked (non-recurring). 20 CulturePK - Investment of £191,000 in 2024/25 to keep the public libraries in Alyth, Comrie, Pitlochry, Auchterarder, Birnam and North Inch open (non- recurring). 191 CulturePK - Investment of £25,000 in 2024/25 to examine alternative ways to provide library facilities in the areas with the lowest footfall such as Open+ Libraries (Cambridgeshire County Council) (non-recurring). 25 The Lighthouse - Support of £100,000 for the vital work of The Lighthouse, Perth, a local non-profit service offering crisis support for anyone aged 12+ who is at risk of self-harm or suicide (non-recurring). 100 Mental Health Community Groups - £60,000 funding for Community Groups supporting better mental health in Perth and Kinross such as The Men's Shed, the Women's Wellbeing Club, Mindspace and Andy's Man Club (non-recurring). 60 Live Active Leisure - Funding of £90,000 during 2024/25 for Live Active Leisure to continue management of the Atholl Leisure Centre and the Community Halls while the Property Asset Transformation Review and opportunities for Community Asset Transfer or Community Management take place. (non-recurring). 90 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Visitor Rangers - Further investment of £210,000 for the Visitor Ranger service to support communities with their response to visitor management issues such as littering, inconsiderate camping and illegal parking (non- recurring). 210 Community Investment Fund - Further funding of £400,000 in 2024/25 for devolved decision making through the Community Investment Fund with the eligibility criteria to include inequalities, increased energy costs and tackling poverty projects (non-recurring). 400
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Bloom Groups and Friends of Cemeteries Groups etc - Additional funding of £60,000 for the direct use of local Bloom Groups, Friends of Cemeteries Groups, Paths Groups and Litter Picking Groups (non-recurring). 60 Verge cutting - £65,000 to complete an additional verge cutting exercise in Perth and Kinross to improve road safety for walkers, cyclists and other road users (non-recurring). 65 Investment in capacity to Redesign our Public Transport Service (non- recurring) 75 100 25 Efficiency savings following re-design of the Public Transport Service (recurring) (100) (100) TOTAL EXPENDITURE PROPOSALS 2,397 0 (75) APPENDIX (v) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2024/25 COUNCIL TAX CALCULATION 2024/25 £'000 £'000 2024/25 Provisional Revenue Budget 462,700 Adjustments: Reject Expenditure Pressures (Appendix i) (245) Reject Savings (Appendix ii) 2,501 Additional Savings Proposals (Appendix iii) (25) Additional Expenditure Proposals (Appendix iv) 2,397 4,628 2024/25 Updated Provisional Revenue Budget 467,328 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,946) Contribution from Service Concession Scheme (7,000) Contribution from Earmarked Reserves included in this Amendment (1,943) Contribution from unearmarked Reserves included in this Amendment (854) (363,710) AMOUNT TO BE LEVIED FROM COUNCIL TAX 103,618
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TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 73,818 FINAL 2024/25 BAND D COUNCIL TAX £ 1,403.69 INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69) £ - PERCENTAGE INCREASE 0.00% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2025/26 COUNCIL TAX CALCULATION 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 464,697 Recurring impact of 2024/25 proposals 2,881 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 1,260 Additional Savings Proposals (Appendix iii) (1,395) Additional Expenditure Proposals (Appendix iv) 0 (135) 2025/26 Updated Provisional Revenue Budget 467,443 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 392 Contribution from Service Concession Scheme (7,000) Contribution from Earmarked Reserves included in this Amendment (100) Contribution from unearmarked Reserves included in this Amendment (808) (357,483)
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AMOUNT TO BE LEVIED FROM COUNCIL TAX 109,960 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 74,677 FINAL 2025/26 BAND D COUNCIL TAX £ 1,472.47 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 68.78 PERCENTAGE INCREASE 4.90% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vii) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH CONSERVATIVE & UNIONIST GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 469,549 Recurring impact of 2024/25 proposals 2,881 Recurring impact of 2025/26 proposals (235) Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 471 Additional Savings Proposals (Appendix iii) (2,003) Additional Expenditure Proposals (Appendix iv) (75) (1,607) 2026/27 Updated Provisional Revenue Budget 470,588 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 930 Contribution from Service Concession Scheme (7,000) Contribution from Earmarked Reserves included in this Amendment (25) Contribution to unearmarked Reserves included in this Amendment 829
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(355,233) AMOUNT TO BE LEVIED FROM COUNCIL TAX 115,355 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 75,328 FINAL 2026/27 BAND D COUNCIL TAX £ 1,531.37 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,472.47) £ 58.90 PERCENTAGE INCREASE 4.0% Excluding Water and Waste Water charges determined by Scottish Water.
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2nd Amendment (Councillors C Stewart and D Cuthbert) The Council agrees: 1. To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2. To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 3. To approve the 2026/27 Provisional Revenue Budget of £469.549 million as set out in Appendix B of Report No. 24/63. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget Amendment 7. To approve the additional expenditure proposals as set out in Appendix (iv) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £3.432 million in 2024/25 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £516,000 in 2025/26 in this Revenue Budget Amendment. 10. To approve an additional contribution to Reserves of £94,000 in 2026/27 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 73,718 for 2024/25, 74,577 for 2025/26 and 75,228 for 2026/27. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £87.438 million which is included in the 2024/25 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Table 10 with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2024/25 Provisional Revenue Budget which equates to £9.254 million to £18.508 million. 15. To approve a provision for the non-collection of Council Tax of 2.0% in 2024/25, 2025/26 and 2026/27. 16. To approve the 2024/25 Final Revenue Budget of £467.822 million resulting in a Band D Council Tax of £1,403.69 in 2024/25 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 0% increase from the Council Tax Band D figure for 2023/24. 17. To approve the 2025/26 Provisional Revenue Budget of £463.882 million resulting in an indicative Band D Council Tax of £1,445.80 in 2025/26 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 3% increase from the Council Tax Band D figure for 2024/25. 18. To approve the 2026/27 Provisional Revenue Budget of £467.970 million resulting in an indicative Band D Council Tax of £1,489.17 in 2026/27 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 3.0% increase from the Council Tax Band D figure for 2025/26.
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PERTH & KINROSS COUNCIL APPENDIX (i) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT Reference Report No. 24/63 Page No. 24/25 25/26 26/27 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. Tackling climate change and supporting sustainable places 4 To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 47 386 11 Central Children Families and Justice 48 80 5 12 Client travel (partial) 48 33 2 2 Organised to Deliver / Transformation 5 Corporate Health & Safety 54 25 TOTAL EXPENDITURE PRESSURES REJECTED 524 7 2 REVENUE BUDGET AMENDMENT - INDEPENDENT APPENDIX (ii) Reference Report No. 24/63 Page No. 24/25 25/26 26/27 BUDGET REDUCTIONS REJECTED £'000 £'000 £'000 To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. Tackling Poverty 2 To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 57 53 Tackling climate change and supporting sustainable places 2 Planning & Development - Climate Change (partial) - reject the reduction to energy consultancy and energy efficiency advice 61 30 Developing a resilient, stronger and greener local economy 1 Removal of funding for mobile toilets 62 26
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2 Reduce Grant Funding to Pitlochry Festival Theatre 63 24 3 Business & Place Development Team: Economic Development Events 64 220 5 Business & Place Development: Perth & Kinross Heritage Trust (partial) - reject part of proposed cut to effectively deliver a 50% cut to full budget 66 20 Enabling our children and young people to achieve their full potential 2 Increase in Charges (smooth school meals) (partial) 72 350 (260) 6 Full removal of the School Crossing Patroller (SCP) Service 76 61 28 7 Removal of Primary Swimming Lessons 77 40 20 8 Reduction in Parent Council funding. 78 20 10 Rationalisation of Minibus Provision 80 39 14 Closure of Loss Making Breakfast Clubs 85 61 37 15 Reductions to Devolved School Management Budgets (DSM) 86 52 16 Rationalisation of Education staff across the service 87 4,359 Protecting and caring for our most vulnerable people 1 Housing and Homeless Support - Contract and Commissioning 92 66 2 Housing and Homeless Support - Service Level Agreements with Providers (partial) 93 48 5 Housing Service - Care and Repair Service (partial) - reject 50% of proposed cut 98 150 50 6 Housing and Homeless Support - Reduce Floating Housing Support Contract by 10% 99 125 8 Reduction to Criminal Justice Support (CJS) 102 42 43 Working in partnership with our communities 1 Adult Learning SLA 106 92 3 Community Learning and Development - Further Reductions - accelerate part of saving to year 1 108 (60) 60 5 Public Transport - Local Bus Services 111 775 8 Winter Maintenance - Out of Hours Treatment 114 110 9 Winter Maintenance - Reduce Network Coverage by 20% 115 450 10 Winter Maintenance - Increase route gritting times to 3 hours across all Category 1 routes. 116 100 11 Community Greenspace - Maintenance 117 51 52 117 12 Community Greenspace - Infrastructure 119 65 13 Street Cleansing - Reduction in Activity 120 168 168 14 Operations Training 121 48 Regulatory Services 123 10 144 83 17 Roads Maintenance Partnership - Reactive Maintenance 125 128 59 18 Traffic & Road Safety 127 50 48 48 TOTAL BUDGET REDUCTIONS REJECTED 2,571 858 5,041
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PERTH & KINROSS COUNCIL APPENDIX (iii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT 24/25 25/26 26/27 ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000 To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. Tackling climate change and supporting sustainable places To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 55 Developing a resilient, stronger and greener economy Accelerate increase in EV charges 115 (115) Reduction to Development Plan function 200 200 Enabling our children and young people to achieve their full potential Introduce charging from September for use of minibuses by schools and community groups 38 50 50 Redesign of central Education & Learning service 500 500 Increase breakfast club charge from £2 to £3 40 Recharge 100% of SERCC annual fee to schools' DSM budget 20 Partially absorb DSM underspend 200 Perth Secondary School Estate Review 500 Tayside Contracts - further efficiency target 100 Reduction to quality improvement/educational support function 100 100 Working in partnership with our communities Expansion of Perth City parking permit zone - income to be applied to public transport costs 100 Charge for Broxden Park and Ride (with a free ticket to City Centre) - income to be applied to public transport costs 200 Removal of remainder of Community Learning and Development function 220 221 Generate saving by combining parking warden, dog fouling, safer communities and visitor ranger roles 150 150 Community Greenspace - Infrastructure - accept 10% reduction in tree and woodland maintenance 20 Allow purchase of permits for more than 2 garden waste bins 35 10 Organised to Deliver / Transformation Closure of Pullar House 1,600 1,600 Contingency Budget 1,395 2,003 Cease membership of CoSLA 90 Cease membership of Scotland Excel 115 Sell ES1 number plate 150 (150) TOTAL ADDITIONAL SAVINGS PROPOSALS 1,493 4,266 4,803
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APPENDIX (iv) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT CORPORATE PLAN 2023 - 2028 To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 25/26 26/27 £'000 £'000 £'000 ADDITIONAL EXPENDITURE PROPOSALS To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. Developing a resilient, stronger and greener local economy Feasibility study into new Ballinluig/Stanley/Bertha Park Integrated Transport Hub - Railway Station/Bus Interchange/Park&Ride (non-recurring) 60 Feasibility study to bring a rail line and station to Kinross (non- recurring) 50 GrowBiz base funding of operations (recurring) 100 Micro business grants scheme - restart of the succesful scheme from previous years (non-recurring, funded from Covid reserve) 1,000 Small business interest-free loans scheme - to be set up during 2024/25 to commence from April 2025, potentially administered by an external organisation (non-recurring) 1,000 Adapt your property - continuation of the successful scheme from previous years (non-recurring) 500 Additional investment in Pitlochry Festival Theatre (recurring) 23 23 Enabling our children and young people to achieve their full potential Improve referral and diagnosis pathway in Educational Psychology service (non-recurring to be taken from Transformation Reserve) 100 Expand breakfast and after-school clubs in areas where provision doesn't exist but could (recurring) 80
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Protecting and caring for our most vulnerable people Breast Buddies - expansion of the Breast Buddies programme to support best start in life and encourage positive parenting (recurring) 40 Supporting and promoting physical and mental wellbeing CPK - To maintain library provision in Pitlochry as part of new Community Campus model (recurring) 20 CPK - To maintain library provision in Comrie - with a view to reviewing location (recurring) 20 LAL - Access to curling initiative (non-recurring) 25 LAL - community halls support (non-recurring) 30 Reject grass pitches and parks charges, and exempt farmers markets from road closure charges (recurring) 21 Reduction of income targets for community campuses to increase uptake by local groups. This proposal may include a reduced rate for community-based organiations. (recurring) 24 LAL - available to Live Active Leisure to maintain leisure provision within Pitlochry, initially in Live Active Atholl and then as part of the new Community Campus model. (recurring) 60 Working with communities Community Investment Fund (non-recurring) 300 New grit bins (non-recurring) 20 New bus shelters (non-recurring) 60 Unadopted roads (non-recurring) 100 Budget to allow Property to adapt school and campus buildings to facilitate more community access and use (non-recurring) 100 Grant to Crieff Community Trust for regeneration staffing (non- recurring) 40 40 40 Improving quality and provision of car parks (non-recurring from car park reserve) 500 Repairs to roads, ie. potholes (non-recurring from car park reserve) 1,000 Increase in Road Safety staff (recurring) 45 Community transport initiatives (recurring) 50 Visitor rangers (non-recurring) 200 Organised to Deliver
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Apply additional money to the loan charges budget over and above the proposed 1% of council tax (non-recurring) 500 500 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 4,568 1,563 540 APPENDIX (v) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT 2024/25 COUNCIL TAX CALCULATION To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2024/25 To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. £'000 2024/25 Provisional Revenue Budget 462,700 Adjustments: Reject Expenditure Pressures (Appendix i) (524) Reject Savings (Appendix ii) 2,571 Additional Savings Proposals (Appendix iii) (1,493) Additional Expenditure Proposals (Appendix iv) 4,568 5,122 2024/25 Updated Provisional Revenue Budget 467,822 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,946) Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Amendment 684 Contribution from earmarked Reserves included in this Amendment (4,116)
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(364,345) AMOUNT TO BE LEVIED FROM COUNCIL TAX 103,477 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 73,718 FINAL 2024/25 BAND D COUNCIL TAX £ 1,403.69 INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69) £ - PERCENTAGE INCREASE 0.00% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT 2025/26 COUNCIL TAX CALCULATION To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2025/26 To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. £'000 2025/26 Provisional Revenue Budget 464,697 Recurring impact of 2024/25 proposals 1,037 Adjustments: Reject Expenditure Pressures (Appendix i) (7) Reject Savings (Appendix ii) 858 Additional Savings Proposals (Appendix iii) (4,266) Additional Expenditure Proposals (Appendix iv) 1,563 (1,852)
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2025/26 Updated Provisional Revenue Budget 463,882 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 392 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked reserves included in this Amendment 516 (356,059) AMOUNT TO BE LEVIED FROM COUNCIL TAX 107,823 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 74,577 FINAL 2025/26 BAND D COUNCIL TAX £ 1,445.80 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 42.11 PERCENTAGE INCREASE 3.0% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vii) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - INDEPENDENT 2026/27 COUNCIL TAX CALCULATION To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2026/27 To approve the 2025/26 Provisional Revenue Budget of £464.697 million as £'000
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set out in Appendix B of Report No. 24/63. 2026/27 Provisional Revenue Budget 469,549 Recurring impact of 2024/25 proposals 1,037 Recurring impact of 2025/26 proposals (3,392) Adjustments: Reject Expenditure Pressures (Appendix i) (2) Reject Savings (Appendix ii) 5,041 Additional Savings Proposals (Appendix iii) (4,803) Additional Expenditure Proposals (Appendix iv) 540 776 2026/27 Updated Provisional Revenue Budget 467,970 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 930 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Amendment 94 (355,943) AMOUNT TO BE LEVIED FROM COUNCIL TAX 112,027 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 75,228 FINAL 2026/27 BAND D COUNCIL TAX £ 1,489.17 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,445.80) £ 43.37 PERCENTAGE INCREASE 3.0% Excluding Water and Waste Water charges determined by Scottish Water.
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3rd Amendment (Councillor P Barrett and Bailie C McLaren) The Council agrees: 1. To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2. To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 3. To approve the 2026/27 Provisional Revenue Budget of £469.549 million as set out in Appendix B of Report No. 24/63. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 24/63. 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (i). 6. To approve the additional budget reductions / additional income as set out in Appendix (ii) of this Revenue Budget Amendment. 7. To approve the additional expenditure proposals as set out in Appendix (iii) of this Revenue Budget Amendment. 8. To approve an additional contribution from Reserves of £2.627 million in 2024/25 in this Revenue Budget Amendment. 9. To approve an additional contribution to Reserves of £1.181 milliion in 2025/26 in this Revenue Budget Amendment. 10. To approve an additional contribution to Reserves of £2.531 million in 2026/27 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 73,768 for 2024/25, 74,627 for 2025/26 and 75,278 for 2026/27. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £87.438 million which is included in the 2024/25 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Table 10 with the exception of the adjustments listed in Appendices (iv), (v) and (vi). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2024/25 Provisional Revenue Budget which equates to £9.254 million to £18.508 million. 15. To approve a provision for the non-collection of Council Tax of 2.0% in 2024/25, 2025/26 and 2026/27. 16. To approve the 2024/25 Final Revenue Budget of £467.803 million resulting in a Band D Council Tax of £1,500.54 in 2024/25 as summarised in Appendix (iv) of this Revenue Budget Amendment. This represents a 6.9% increase from the Council Tax Band D figure for 2023/24. 17. To approve the 2025/26 Provisional Revenue Budget of £467.664 million resulting in an indicative Band D Council Tax of £1,590.56 in 2025/26 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents an indicative 6.0% increase from the Council Tax Band D figure for 2024/25. 18. To approve the 2026/27 Provisional Revenue Budget of £473.996 million resulting in an indicative Band D Council Tax of £1,686.00 in 2026/27 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 6.0% increase from the Council Tax Band D figure for 2025/26.
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PERTH & KINROSS COUNCIL APPENDIX (i) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP Reference Report No. 24/63 Page No. 24/25 25/26 26/27 BUDGET REDUCTIONS REJECTED £'000 £'000 £'000 Tackling poverty 2 Full removal of Food Initiative Budget 57 53 67 Tackling climate change and supporting sustainable places 1 Grounds Maintenance 59 100 Developing a resilient, stronger and greener local economy 3 Business & Place Development Team: Economic Development Events (partial) 64 165 4 Business & Place Development Team: City & Town Centre Management 65 95 Enabling our children and young people to achieve their full potential 2 Increase in charges - phased implementation 72 300 (300) 3 Reintroduce charges for Central Groups and full cost recovery for Music Camps 73 48 4 School Based Music Instruction 74 13 116 70 5 Reduction in Education Psychology Capacity 75 86 6 Full removal of the School Crossing Patroller (SCP) Service 76 61 28 7 Removal of Primary Swimming Lessons 77 40 20 14 Closure of Loss Making Breakfast Clubs 85 61 37 15 Reductions to Devolved School Management Budgets (DSM) 86 52 16 Rationalisation of Education Staff across the service (partial) 87 2,000 17 Young People with emotional and behavioural difficulties in Residential Care (partial) 88 200 Protecting and caring for our most vulnerable people 1 Housing and Homeless Support - Contract and Commissioning 92 66 2 Housing and Homeless Support - Service Level Agreements with Providers 93 117 3 Housing and Homeless Support - Private Sector Housing Team 94 88 4 Housing and Homeless Support - Housing Service 96 88 5 Housing Service - Care and Repair Service 98 300 100 6 Housing and Homeless Support - Reduce Floating Housing Support Contract 99 125 8 Reduction to Criminal Justice Support (CJS) 102 42 43 9 Reduction in Children Family and Justice Service workforce 103 464 Working in partnership with our communities 1 Adult Learning SLA 106 92 2 Community Learning and Development - Adult Literacy 107 28 152
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3 Community Learning and Development - Further Staff Reductions 108 119 4 Community Planning - Reduced Capacity 110 42 5 Public Transport - Local Bus Services (partial) 111 650 9 Winter Maintenance - Reduce Network Coverage by 20% 115 450 10 Winter Maintenance - Increase route gritting times to 3 hours across all Category 1 routes. 116 100 11 Community Greenspace - Maintenance 117 51 52 117 12 Community Greenspace - Infrastructure 119 85 13 Street Cleansing - Reduction in Activity 120 168 168 14 Operations Training 121 48 15 Operations Management and Supervisory 122 131 16 Regulatory Services 123 10 144 83 18 Traffic and Road Safety 127 50 48 48 TOTAL BUDGET REDUCTIONS REJECTED 2,619 1,479 3,483 PERTH & KINROSS COUNCIL APPENDIX (ii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 24/25 25/26 26/27 ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000 Organised to Deliver / Transformation Contingency 1,395 2,003 TOTAL ADDITIONAL SAVINGS PROPOSALS 0 1,395 2,003 APPENDIX (iii) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP CORPORATE PLAN 2023 - 2028 24/25 25/26 26/27 £'000 £'000 £'000 Additional Expenditure Proposals TACKLING POVERTY
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Scottish Welfare Fund Augmentation To provide an emergency safety net and support independent living through crisis and community care grants to those in need (non-recurring) 650 Financial Insecurity Fund To assist residents struggling with the cost of living(non-recurring) 350 Welfare Rights Team Add 1FTE to reduce pressure on staff and assist in swift provision of advice and distribution of Scottish Welfare Fund and Financial Insecurity Fund (recurring) 44 Housing Private Sector Tenancy Sustainment Continue to deliver early intervention and prevention to support private sector tenants, administered by frontline homelessness team, to find solutions to avoid homelessness (recurring) 80 Housing - Intensive Housing Support To continue successful outreach service to support people with complex needs experiencing homelessness. High fidelity approach delivered by lead/ peer support practitioners with specialist alcohol and substance misuse training skills to more people into tenancies with intensive support to sustain their home and maintain positive relationships with neighbours (non- recurring) 140 140 TACKLING CLIMATE CHANGE AND SUPPORTING SUSTAINABLE PLACES Think Yes fund for Community Resilience Groups for swift response to Community Resilience Groups to invest in equipment and training to help residents and businesses to protect themselves from the impact of severe weather events (non-recurring) 50 DEVELOPING A RESILIENT, STRONGER AND GREENER LOCAL ECONOMY Adapt your Property Fund To continue the successful scheme facilitating conversion/ adaptation/ improvement of under-used/ vacant town and city centre commercial space for new commercial/ residential development (non-recurring) 300 ENABLING OUR CHILDREN AND YOUNG PEOPLE TO ACHIEVE THEIR FULL POTENTIAL Outreach Pupil Support Resource Outreach support for experienced practitioners to work alongside pupil support assistant workforce across schools, sharing expertise and good practice and providing appropriate training. This will enhance support where it is most needed, resulting in more young people being able to maintain a full time class placement and reduced disruption for all pupils through distressed or challenging behaviours (non-recurring) 50
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PROTECTING AND CARING FOR OUR MOST VULNERABLE PEOPLE RASAC Perth & Kinross Additional Funding to support the vital work of this organisation (non- recurring) 30 Perthshire Women's Aid Additional Funding to support the vital work of this organisation (non- recurring) 30 WORKING IN PARTNERSHIP WITH OUR COMMUNITIES Severe weather resilience Recognising the increased frequency and intensity of weather events, additional resources to ensure PKC can serve residents and communities in severe weather events (non-recurring) 100 Visitor Rangers Additional resource to retain Visitor Ranger services to enhance the experience of visitors and protect our environment (non-recurring) 200 Community Investment Fund Further funding for projects in our communities to help tackle our Council priorities in line with the Local Outcome Improvement Plans (non-recurring) 400 Community Asset Transfer Support Fund Funding to support community asset transfer of buildings, including Community Halls (through e.g. repairs, leverage matched/ external funding) to reduce burden of surplus buildings on the Council (non-recurring) 150 Community transport Support for communities to set up sustainable community transport arrangements in areas of need (non-recurring) 50 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 2,484 140 140
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APPENDIX (iv) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2024/25 COUNCIL TAX CALCULATION 2024/25 £'000 £'000 2024/25 Provisional Revenue Budget 462,700 Adjustments: Reject Savings (Appendix i) 2,619 Additional Savings Proposals (Appendix ii) 0 Additional Expenditure Proposals (Appendix iii) 2,484 5,103 2024/25 Updated Provisional Revenue Budget 467,803 Funding Total Revenue Funding (338,338) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,946) Contribution from Service Concession Scheme (7,000) Contribution from earmarked Reserves included in this Amendment (1,088) Contribution from unearmarked Reserves included in this Amendment (1,539) (357,111) AMOUNT TO BE LEVIED FROM COUNCIL TAX 110,692 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 73,768 FINAL 2024/25 BAND D COUNCIL TAX £ 1,500.54 INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69) £ 96.85 PERCENTAGE INCREASE 6.90% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (v) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2025/26 COUNCIL TAX CALCULATION 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 464,697 Recurring impact of 2024/25 proposals 2,743 Adjustments: Reject Savings (Appendix i) 1,479 Additional Savings Proposals (Appendix ii) (1,395) Additional Expenditure Proposals (Appendix iii) 140 224 2025/26 Updated Provisional Revenue Budget 467,664 Funding Total Revenue Funding (338,338) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 392 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Amendment 1,181 (348,965) AMOUNT TO BE LEVIED FROM COUNCIL TAX 118,699 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 74,627 FINAL 2025/26 BAND D COUNCIL TAX £ 1,590.56 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,500.54) £ 90.02 PERCENTAGE INCREASE 6.00% Excluding Water and Waste Water charges determined by Scottish Water.
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APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - LIBERAL DEMOCRAT GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 469,549 Recurring impact of 2024/25 proposals 2,743 Recurring impact of 2025/26 proposals 84 Adjustments: Reject Savings (Appendix i) 3,483 Additional Savings Proposals (Appendix ii) (2,003) Additional Expenditure Proposals (Appendix iii) 140 1,620 2026/27 Updated Provisional Revenue Budget 473,996 Funding Total Revenue Funding (338,338) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 930 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Amendment 2,531 (347,077) AMOUNT TO BE LEVIED FROM COUNCIL TAX 126,919 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 75,278 FINAL 2026/27 BAND D COUNCIL TAX £ 1,686.00 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,590.56) £ 95.44 PERCENTAGE INCREASE 6.00% Excluding Water and Waste Water charges determined by Scottish Water.
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4th Amendment (Bailie A Bailey and Councillor B Leishman) The Council agrees: 1. To approve the 2024/25 Provisional Revenue Budget of £462.700 million as set out in Appendix B of Report No. 24/63. 2. To approve the 2025/26 Provisional Revenue Budget of £464.697 million as set out in Appendix B of Report No. 24/63. 3. To approve the 2026/27 Provisional Revenue Budget of £469.549 million as set out in Appendix B of Report No. 24/63. 4. To approve the expenditure pressures as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (i). 5. To approve the budget reductions / additional income as set out in Appendix C of Report No. 24/63 with the exception of those listed in Appendix (ii). 6. To approve the additional budget reductions / additional income as set out in Appendix (iii) of this Revenue Budget 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 £1.133 million in 2024/25 in this Revenue Budget Amendment. 9. To approve an additional contribution from Reserves of £986,000 in 2025/26 in this Revenue Budget Amendment. 10. To approve an additional contribution to Reserves of £182,000 in 2026/27 in this Revenue Budget Amendment. 11. To approve the Council Tax bases of 73,838 for 2024/25, 74,817 for 2025/26 and 75,468 for 2026/27. 12. To approve the contribution to Perth & Kinross Integration Joint Board of £87.438 million which is included in the 2024/25 Provisional Revenue Budget. 13. To approve the earmarked general fund balances set out in Table 10 with the exception of the adjustments listed in Appendices (v), (vi) and (vii). 14. To approve that uncommitted Reserves are maintained at a minimum of 2% to 4% of the 2024/25 Provisional Revenue Budget which equates to £9.254 million to £18.508 million. 15. To approve a provision for the non-collection of Council Tax of 2.0% in 2024/25, 2025/26 and 2026/27. 16. To approve the 2024/25 Final Revenue Budget of £465.692 million resulting in a Band D Council Tax of £1,403.69 in 2024/25 as summarised in Appendix (v) of this Revenue Budget Amendment. This represents a 0% increase from the Council Tax Band D figure for 2023/24. 17. To approve the 2025/26 Provisional Revenue Budget of £467.727 million resulting in an indicative Band D Council Tax of £1,472.47 in 2025/26 as summarised in Appendix (vi) of this Revenue Budget Amendment. This represents an indicative 4.9% increase from the Council Tax Band D figure for 2024/25. 18. To approve the 2026/27 Provisional Revenue Budget of £470.292 million resulting in an indicative Band D Council Tax of £1,516.37 in 2026/27 as summarised in Appendix (vii) of this Revenue Budget Amendment. This represents an indicative 2.98% increase from the Council Tax Band D figure for 2025/26.
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PERTH & KINROSS COUNCIL APPENDIX (i) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP Reference Report No. 24/63 Page No. 24/25 25/26 26/27 EXPENDITURE PRESSURES REJECTED £'000 £'000 £'000 Tackling climate change and supporting sustainable places 1 Property Maintenance (partial) 54 125 TOTAL EXPENDITURE PRESSURES REJECTED 0 0 125 PERTH & KINROSS COUNCIL APPENDIX (ii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP Reference Report No. 24/63 Page No. 24/25 25/26 26/27 SAVINGS REJECTED £'000 £'000 £'000 Tackling Poverty 1 Period Dignity (partial) 56 10 2 Food Initiative Budget 57 53 67 Tackling climate change and supporting sustainable places 1 Grounds Maintenance 59 100 Developing a resilient, stronger and greener local economy 2 Grant funding to Pitlochry Festival Theatre 63 24 3 Business & Place Development Team: Events (partial) 64 110 4 Business & Place Development Team: City & Town Centre Management (partial) 65 48 Enabling our children and young people to achieve their full potential 2 Increase in charges - school meals (partial) 72 370
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5 Reduction in Education Psychology Capacity 75 86 6 School Crossing Patroller (SCP) Service 76 61 28 7 Removal of Primary Swimming Lessons 77 40 20 8 Reduction in Parent Council funding. 78 20 12 Reduction in Teacher numbers 82 190 13 33 Week Period in Secondary Schools 83 437 14 Closure of Loss Making Breakfast Clubs 85 61 37 20 Standardisation of School Meal Offer 91 400 Protecting and caring for our most vulnerable people 1 Housing and Homeless Support - Contract and Commissioning 92 66 2 Housing and Homeless Support - Service Level Agreements with Providers 93 117 3 Housing and Homeless Support - Private Sector Housing Team 94 88 4 Housing and Homeless Support - Housing Service 96 88 5 Housing Service - Care and Repair Service (accelerate) 98 (300) 200 100 6 Housing and Homeless Support - Reduce Floating Housing Support Contract by 10% 99 125 7 Review of SLA Payments 101 130 8 Reduction to Criminal Justice Support (CJS) 102 42 43 Working in partnership with our communities 1 Adult Learning SLA 106 92 2 Community Learning and Development - Adult Literacy 107 28 152 3 Community Learning and Development - Further Reductions 108 119 4 Community Planning - Reduced Capacity (accelerate) 110 (42) 42 5 Public Transport - Local Bus Services 111 775 8 Winter Maintenance 114 110 10 Winter Maintenance - Increase route gritting times to 3 hours across all Category 1 routes. 116 100 17 Roads Maintenance Partnership - Reactive Maintenance 125 128 59 18 Traffic and Road Safety 127 50 48 48 Organised to Deliver / Transformation 1 Customer Service Centre Efficiencies (accelerate) 131 (72) (10) 82 TOTAL SAVINGS REJECTED 1,951 1,447 1,172
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PERTH & KINROSS COUNCIL APPENDIX (iii) 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 24/25 25/26 26/27 ADDITIONAL SAVINGS PROPOSALS £'000 £'000 £'000 Tackling climate change and supporting sustainable places Increased target for landfill reduction through public education campaigns, building on the previous successful work in this area 50 Developing a resilient, stronger and greener economy Removal of budget for city centre business intelligence and support 100 Enabling our children and young people to achieve their full potential School meal additional increases in years 2 and 3 (9% total) 80 81 Reduction in Tayside Contracts Contract fee 100 Working in partnership with our communities Closure of Inveralmond Recycling Centre 50 Charge for Broxden Park and Ride - to promote more turnaround of the spaces and help make sure spaces are available when people need them. 200 Allow purchase of permits for more than 2 garden waste bins, some residents wish for more than 1 garden waste bin, we as a council will be open to providing that service (subject to availability) 35 10 Community asset transfer - one off 100 (100) Organised to Deliver / Transformation Property maintenance 125 Contingency 1,395 2,003 Sell ES1 number plate (one off) 150 (150) Lease cost saving from withdrawal Pullar House 1,600 TOTAL ADDITIONAL SAVINGS PROPOSALS 735 1,410 3,684
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APPENDIX (iv) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP CORPORATE PLAN 2023 - 2028 24/25 25/26 26/27 £'000 £'000 £'000 Additional Expenditure Proposals Tackling Poverty Further investment in staffing to support closing the poverty-related attainment gap (recurring) 383 187 Child Poverty focussed top up for the Welfare fund (recurring) Provides 1 welfare rights officer and also school clothing for kids of £65k and £5k for infant formula and the rest as a discretionary fund for reasonable living expenses 170 Warm Spaces (non-recurring) 200 Letham4All - community fridge (non recurring), to support the continuation of this organisation's fantastic support for its community 13 Tackling climate change and supporting sustainable places Buses 2030 - funding for the development of a fully-costed business case for new models of public transport delivery (officer capacity) (non- recurring) Officer capacity to develop proposals for future public transport operation which restore public accountability by setting the needs of residents and the environment as top priority. To include franchising, public-interest, public-ownership, and other models as appropriate. Will complement the Mobility Strategy and review options for regional working with TACTRAN partners. 115 105 105 Community Transport Initiatives (non-recurring) 50 Developing a resilient, stronger and greener economy Borrowing cost to create a £3 million pot to contribute towards the construction costs of the Park and Choose facility at West Kinfauns/Walnut Grove 135 Enabling our children and young people to achieve their full potential Creation of an additional child psychologist post (recurring) to further support ASN pupils 97 Further investment in staffing to support ASN pupils in achieving their full potential (recurring) 313 187 Working in partnership with our communities Funding for localised road/footway drainage improvements where needed to alleiveate localised flooding issues (non-recurring) 200 Tulloch play facilities (non-recurring), to support the work already underway by Saints in the Community 35
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Equalities Fund (non-recurring), to be awarded to 3rd sector organisations seeking funding for projects that align with council's corporate plan including holiday activities for kids 200 Funding to grow the council housing stock through more newbuilds or buybacks. Borrowing capacity to unlock £7.8 million of capital spending (recurring, subject to Ministerial Approval and Tenant Approval) 350 Organised to Deliver / Transformation Funding to cover adaptations/additional office space after withdrawal from Pullar House (recurring) 200 TOTAL ADDITIONAL EXPENDITURE PROPOSALS 1,776 814 455 APPENDIX (v) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 2024/25 COUNCIL TAX CALCULATION 2024/25 £'000 £'000 2024/25 Provisional Revenue Budget 462,700 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 1,951 Additional Savings Proposals (Appendix iii) (735) Additional Expenditure Proposals (Appendix iv) 1,776 2,992 2024/25 Updated Provisional Revenue Budget 465,692 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution from Reserves included in the Provisional Budget (3,946) Contribution from Service Concession Scheme (7,000) Contribution from earmarked reserves included in this Amendment (2,956) Contribution to unearmarked Reserves included in this Amendment 1,823 (362,046)
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AMOUNT TO BE LEVIED FROM COUNCIL TAX 103,646 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 73,838 FINAL 2024/25 BAND D COUNCIL TAX £ 1,403.69 INCREASE (2023/24 FINAL BAND D COUNCIL TAX £1,403.69) £ - PERCENTAGE INCREASE 0.0% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vi) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 2025/26 COUNCIL TAX CALCULATION 2025/26 £'000 £'000 2025/26 Provisional Revenue Budget 464,697 Recurring impact of 2024/25 proposals 2,179 Adjustments: Reject Expenditure Pressures (Appendix i) 0 Reject Savings (Appendix ii) 1,447 Additional Savings Proposals (Appendix iii) (1,410) Additional Expenditure Proposals (Appendix iv) 814 851 2025/26 Updated Provisional Revenue Budget 467,727 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600) Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 392 Contribution from Service Concession Scheme (7,000) Contribution from unearmarked Reserves included in this Amendment (986)
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(357,561) AMOUNT TO BE LEVIED FROM COUNCIL TAX 110,166 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 74,817 FINAL 2025/26 BAND D COUNCIL TAX £ 1,472.47 INCREASE (2024/25 FINAL BAND D COUNCIL TAX £1,403.69) £ 68.78 PERCENTAGE INCREASE 4.9% Excluding Water and Waste Water charges determined by Scottish Water. APPENDIX (vii) PERTH & KINROSS COUNCIL 28 FEBRUARY 2024 REVENUE BUDGET 2024/25, 2025/26 & 2026/27 REVENUE BUDGET AMENDMENT - SCOTTISH LABOUR GROUP 2026/27 COUNCIL TAX CALCULATION 2026/27 £'000 £'000 2026/27 Provisional Revenue Budget 469,549 Recurring impact of 2024/25 proposals 2,179 Recurring impact of 2025/26 proposals 746 Adjustments: Reject Expenditure Pressures (Appendix i) (125) Reject Savings (Appendix ii) 1,172 Additional Savings Proposals (Appendix iii) (3,684) Additional Expenditure Proposals (Appendix iv) 455 (2,182) 2026/27 Updated Provisional Revenue Budget 470,292 Funding Total Revenue Funding (344,767) Council Tax Second Home / Long Term Empty Properties (3,300) Capital Grants (1,600)
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Council Tax Single Person Discount (300) Net Contribution to Reserves included in the Provisional Budget 930 Contribution from Service Concession Scheme (7,000) Contribution to unearmarked Reserves included in this Amendment 182 (355,855) AMOUNT TO BE LEVIED FROM COUNCIL TAX 114,437 TAX BASE BAND D EQUIVALENT PROPERTIES (2.0% Non Collection) 75,468 FINAL 2026/27 BAND D COUNCIL TAX £ 1,516.37 INCREASE (2025/26 FINAL BAND D COUNCIL TAX £1,472.47) £ 43.90 PERCENTAGE INCREASE 2.98% Excluding Water and Waste Water charges determined by Scottish Water. THERE FOLLOWED A RECESS AND THE MEETING RECONVENED AT 1.50PM Note: The Mover and Seconder of the Motion agreed to make the following adjustments to the Motion: From the Independent Group: • In line with Administrations aspirations of increasing community usage of our Schools and Community Campuses to provide £24k (recurring) funding to reduce the income targets for hire within Community Campuses and a new budget of £50k (non- recurring) to support adapting schools and community campuses to help facilitate increased community access. • Reject the £52k (recurring) reduction to Devolved School Management Small School Supply Contingency budget. • Reinstate the recurring grant funding of £23k (2024/25), £23k (2025/26) and £24k (2026/27) for Pitlochry Festival Theatre. • Provide £60k (recurring) available to Live Active Leisure to maintain leisure provision within Pitlochry, initially in Live Active Atholl and then as part of the new Community Campus model. • In recognition of ongoing regeneration efforts within Crieff to commit non-recurring grant funding of £40k (2024/25), £40k (2025/26), £40k (2026/27) to Crieff Community Trust. • In line with aspiration to support small rural business to provide £1k (recurring) funding to exempt farmers markets from road closure charges. • To allow for further engagement with communities to provide £30k (non-recurring) to Live Active Leisure to keep Community Halls open for a further year to allow time to facilitate community asset transfer requests by local groups. • In recognition of the significant work that Growbiz does to support rural businesses to make £100k funding recurring.
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From Labour Group • In line with significant support for public transport to provide £115k (Y1), £105k (Y2) and £105k (Y3) for their Buses 2030 proposal – funding for the development of a fully costed business case for a public-interest or public-owned bus operator to transform local public transport. • To support £35k towards Tulloch play facilities. • As part of ongoing commitment to reduce food waste to provide a £13k (non- recurring) grant to Letham4All for their Community Fridge • To provide an additional £50k (non-recurring) to support community transport. From Conservative Group: • Additional non-recurring funding of £20k to provide quiet places in our schools. • A further £60k (non-recurring) for community mental health support groups. • Reinstatement of the budget for Parent Councils - £20k recurring. This will impact on the Council in future years and this will be included in the 2025/26 budget. 24/25 25/26 26/27 Increasing community usage of Schools and Community Campuses 24 - - Recurring Community Campus Access 50 10 - Non-recurring Small School Supply Contingency Budget 52 - - Recurring Pitlochry Festival Theatre 23 23 24 Recurring Live Active Leisure Pitlochry 60 - - Recurring Crieff Community Trust 40 40 40 Non-recurring Exempt farmers market charges 1 Recurring Community Asset Transfer Request 30 Non-recurring Growbiz 100 Recurring Buses 2030 proposal 115 105 105 Non-recurring Tulloch Play facilities 35 Non-recurring Letham4All Community Fridge 13 Non-recurring Support Community Transport 50 Non-recurring Quiet Spaces in schools 20 Non-recurring Community Mental Health Support Groups 60 Non-recurring Parent Councils 20 Non-recurring
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In accordance with Standing Order 21.6, a roll call vote was taken. 6 Members voted for 4th Amendment as follows: Provost X McDade, Bailies A Bailey and R Brock, Councillors D Cuthbert, B Leishman, and C Stewart. 4 Members voted for 3rd Amendment as follows: Bailie C McLaren, Councillors L Barrett, P Barrett and W Robertson. 30 Members abstained as follows: Depute Provost A Parrott, Bailies C Ahern and M Williamson, Councillors K Allan, H Anderson, B Brawn, S Carr, A Chan, S Donaldson, E Drysdale, J Duff, A Forbes, M Frampton, N Freshwater, K Harvey, D Illingworth, I James, N Khogali, G Laing, I MacPherson, I Massie, S McCole, T McEwan, J Rebbeck, C Reid, C Shiers, F Smith, G Stewart, R Watters and J Welch. The 4th Amendment was therefore carried and became the 3rd Amendment. This was then put against the 2nd Amendment. 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. 14 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, D Illingworth, I James, N Khogali, C Reid, C Shiers and F Smith. 20 Members abstained as follows: Depute Provost A Parrott, Bailies C McLaren and M Williamson, Councillors L Barrett, P Barrett, S Carr, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, I MacPherson, I Massie, S McCole, McEwan, J Rebbeck, W Robertson, G Stewart, R Watters and J Welch.
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The 1st Amendment was therefore carried and became the substantive Amendment which was then put against the Revised Motion. 14 Members voted for the Amendment as follows: Bailie C Ahern, Councillors K Allan, H Anderson, B Brawn, A Chan, J Duff, A Forbes, N Freshwater, D Illingworth, I James, N Khogali, C Reid, C Shiers and F Smith. 22 Members voted for the Revised Motion as follows: Provost X McDade, Depute Provost A Parrott, Bailies A Bailey, R Brock and M Williamson, Councillors S Carr, D Cuthbert, S Donaldson, E Drysdale, M Frampton, K Harvey, G Laing, B Leishman, I MacPherson, I Massie, S McCole, T McEwan, J Rebbeck, C Stewart, G Stewart, R Watters and J Welch. 4 Members abstained as follows: Bailie C McLaren, Councillors L Barrett, P Barrett and W Robertson. Resolved: In accordance with the Revised Motion. THERE FOLLOWED A RECESS AND THE MEETING RECONVENED AT 3.35PM. 4. STRATEGIC INVESTMENT & CAPITAL BUDGET 2024/25 – 2029/30 There was submitted a report by the Head of Finance (24/64) (1) providing an update on the Composite (General Fund) Capital Budget; (2) updating members on the Council’s provisional 2024/25 Scottish Government Capital Grant funding; (3) recommending that the Council approve an updated 6 Year Capital Delivery Programme for the period 2024/25- 2029/30 and setting out officer recommendations on specific Capital Projects and Programmes of works; (4) providing members with an updated assessment of the overall affordability of the Composite (General Fund) Capital Budget; and (5) outlining the risks and challenges surrounding the Council’s Capital Budget and making recommendations on the Capital Funding Strategy underlying current and future investment and disinvestment decisions. Motion (Councillors G Laing and E Drysdale) Agree with the recommendations of the Strategic Investment & Capital Budget Update 2023/24 – 2027/28 (Report no. 24/64) with the addition of: £400,000 to be funded from capital receipts as follows: • Adapt Your Property - £300,000
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Funding to continue the hugely successful scheme that facilitated the conversion / adaptation / improvement of underused / vacant town and city centre commercial space for new commercial / residential development (non-recurring). • Community Asset Transfer - £75,000 Funding that will be available to assist local groups with community led asset transfers of important buildings across our communities (non-recurring). • Community Campus Access - £25,000 Investment to support adaptations in our schools and community campuses to help facilitate increased community access (non-recurring). Resolved: In accordance with the Motion.