Public reports pack
Argyll and Bute Council · 20 February 2025
Back to Budget Pack — 20 February 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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BUDGETING PACK 2025/26 1. INTRODUCTORY REPORT AND RECOMMENDATIONS FOR BUDGET PAPERS (Pages 3 - 12) 2. REVENUE BUDGET (a) Revenue Budget Overview 2025-26 to 2029-30 (Pages 13 - 70) (b) Revenue Budget 2025-26 - Fees and Charges (Pages 71 - 122) (c) Financial Risks Analysis 2025-26 (Pages 123 - 134) (d) Reserves and Balances - Updated for Budget Pack 2025-26 (Pages 135 - 162) 3. CAPITAL PLAN (a) Capital Plan 2025-28 Summary Report (Pages 163 - 178) (b) Corporate Asset Management Strategy and Plan (Pages 179 - 228) Public Document Pack
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 INTRODUCTORY REPORT AND RECOMMENDATIONS FOR BUDGET PAPERS 1. EXECUTIVE SUMMARY 1.1 This report introduces the full package of papers included in the budget packs in relation to the revenue and capital budgets REVENUE PACK Revenue Budget Overview 1.2 This report summarises the overall revenue budget position covering funding, expenditure and savings. It also sets out the assumptions and proposals around non-pay inflation and the cost and demand pressures for inclusion in the revenue budget. 1.3 The Local Government Finance Circular 10/2024 was published on 12 December 2024 and provides detail of the provisional total revenue and capital funding allocations for 2025-26. The Council’s provisional General Revenue Grant is £254.995m in addition to Revenue Specific Grant of £4.539m. 1.4 Following the publication of Finance Circular 10/2024 there has been some changes to distributions in addition to previously non-distributed funding now having an agreed distribution methodology. These changes will not be confirmed until the Finance Order is approved on 27 February 2025, but I have reflected what I consider to be a reasonable estimate of the changes that are expected. This increases the General Revenue Grant for 2025-26 to £259.134m and £4.539m in specific grants. 1.5 The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government in respect of the Employer’s National Insurance increase and this funding represents 60% of direct staffing costs. This announcement was made to provide some certainty for councils as part of their budget setting. The increased cost is estimated to be £4.314m for 2025-26 (Council £3.450m and HSCP £0.864m). Based on the announcement it is estimated that we will receive £2.578m of funding. 1.6 On 29 November 2024 the Council received a letter from the Department of Environment Food and Rural Affairs (DEFRA) providing our authority’s estimated payment amount in respect of Extended Producer Responsibility in relation to Waste Packaging. Our estimated payment for 2025-26 is £3.847m. The final allocation will be confirmed in Autumn 2025. As it is unclear at this stage what requirements will be attached to this additional funding, in addition to not knowing the final allocation until Autumn 2025 it is recommended that only a proportion of Page 3 Agenda Item 1
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the funding is used to support the 2025-26 budget. There is a non-pay inflation pressure for waste/landfill tax for £0.790m and a cost pressure for BMW Ban for £0.558m and it is recommended that £1.348m is used for these purposes with the remaining £2.499m carried forward to 2026-27. 1.7 The Council Tax budget for 2024-25 was set at £63.278m. Growth has been increased for 2025-26 to 0.75% to help rebase the position following a review undertaken by the Assessor at Dunbartonshire and Argyll and Bute Valuation Joint Board and amounts to £0.472m. 1.8 The budget for 2024-25 has been rolled forward into 2025-26 and the main changes to the 2025-26 base budget are summarised below: • Removal of cost pressures relating to 2024-25 only of £0.130m • Removal of one-off Management/Operational savings of £1.694m • Release of Contingency back to general fund in 2024-25 of £0.200m • Adjustment to re-base contribution to Joint Boards of £0.114m • Adjustment for re-basing NDR (unbudgeted 2024-25 Rate poundage increase) of £0.300m • Adjustment to right-size ferries budgets ensuring income and expenditure match as this is specific grant funded £0.037m • Adjustments relating to pay within 2024-25 for Children’s Social Work (Education service) - £0.063m • SJC Pay Award 2024-25 - £2.636m • Pay Award Elected Members 2024-25 - £0.033m • Settlement Directions (Council services) of £2.992m. 1.9 Other increases to the budget are summarised below: • Employee cost changes of £8.686m. This relates to estimated pay inflation for 2025-26, increments, employee base changes and the increase to employer’s national insurance. • Unavoidable/inescapable inflation of £2.978m. This includes utilities, catering purchases, contract inflation, insurances and landfill tax. • A number of cost and demand pressures amounting to £4.771m. The most significant being Bus Transport Contract £1.735m, compliance with BMW Ban £0.558m, School Transport for ASN pupils, £0.500m and Insurance increases £0.309m. 1.10 The revised payment to the Health and Social Care Partnership, reflects 2024-25 in year adjustments and the net changes to the settlement in respect of Social Work that we have been directed to pass over to the Health and Social Care Partnership. Due to the significant financial pressure that the Health and Social Care Partnership is facing as a result of the increasing number of older persons and the increased demand, it is recommended that Council consider passing over a further increase to the HSCP, this will pass over a share of the additional funding that the Council has received without conditions attached. It is recommended to pass over £0.370m equivalent to 1% pay award to ensure that the HSCP have sufficient budget to match the public sector pay policy for social work staff as well as Page 4
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£0.346m in relation to the anticipated shortfall in the Employer’s National Insurance funding. The revised payment amounts to £81.492m. 1.11 There are a number of measures to balance the budget that have previously been agreed at the Council’s budget meeting on 22 February 2024 which have a net effect of reducing the 2025-26 budget gap by £0.283m. In addition, the Council agreed on 26 September 2024 to release £1.558m of existing earmarked reserves to help bridge the budget gap. 1.12 There are a number of other measures to balance the budget that are for Council approval, summarised as follows: • General inflationary increase of 6% to fees and charges resulting in £0.363m of additional income. • New management/operational savings amounting to £2.102m. • New policy options savings amounting to £0.991m. 1.13 The budget gap after the measures to balance the budget is a deficit of £2.471m in 2025-26. 1.14 The setting of Council Tax should happen on the same day as the Council sets its revenue budget as once all proposals are considered, Council Tax is the balancing figure. The gap outlined in paragraph 1.13 above is based on a 5% Council Tax increase (this is the assumption that has been in the budget outlook during the year). In order to get to a balanced budget, Council will need to increase Council Tax to 8.9%. The alternative to increasing Council Tax further is that Council would need to fund the gap using reserves or other funds held, which would be a one-off fix, however, Members need to be mindful of the significant gap in future years as well as the pressures facing the capital plan. 1.15 The budget gap over the period 2026-27 to 2029-30 across each scenario is summarised in the table below. Budget Gap 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Total £000 Best Case (5,907) (7,343) 262 (344) (13,332) Mid-Range (9,528) (10,373) (4,424) (5,212) (29,537) Worst Case (16,131) (16,763) (10,981) (12,124) (55,999) 1.16 A number of funding requests have been received and Members are asked to give consideration to these requests and how they would be funded. Fees and Charges 1.17 This report sets out proposals for increases in fees and charges and the resulting impact on income included in the revenue budget. 1.18 The general increase to fees and charges is proposed at 6% for 2025-26 and is expected to generate additional income of £0.363m. Page 5
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1.19 The changes proposed to the Social Work fees and charges are noted within the report and have been the subject of a report to the Integrated Joint Board on 29 January 2024. 1.20 Harbour Fees have been increased by 3%. This 3% increase is ring fenced to fund asset improvement and sustainability within the piers and harbours. This is estimated to generate additional income of £0.279m. No general inflationary increase has been proposed for piers and harbours dues in order that the service is cost neutral. 1.21 New fees and charges which are being introduced for 2025-26 are summarised below: • Ferry Services o Jura Ferry Concession Fare, car and driver o Cuan Ferry Concession Fare, car and driver • Short-term let licensing o New fees introduced on the back of a revision of the STL Policy. • Environmental Health Section 50 Licence Certificate o New fee to recover the costs from business as a result of savings option DEG 002 25/26 • New discretionary planning fees that are part of proposed savings. Financial Risks Analysis 2025-26 1.22 This report set out the risks identified as part of preparing the revenue budget and makes an assessment of the potential financial impact of these. The financial risks are monitored routinely throughout the year and actions put in place to mitigate risks. 1.23 There are currently 7 council wide revenue risks identified for 2025-26, with a potential annual value totalling £8.1m, and with varying degrees of likelihood. Description Likelihood Assessed Financial Impact £m Unbudgeted Severe Weather costs 3 2.0 Pay Award exceeding 3% 3 1.8 Energy costs increase by 5% greater than budgeted 3 0.4 IJB refer to Council for additional funding to deliver social work services 3 2.6 1% variation in Council Tax Income 2 0.7 10% shortfall on Savings delivery 2 0.3 10% variation on General Inflation 3 0.3 Total 8.1 Page 6
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1.24 There are currently 30 departmental risks, with a potential annual value totalling £3.2m, of which 4 are categorised as ‘Likely’. Reserves and Balances 1.25 This report summarises the reserves and balances, sets out an analysis of risk around the adequacy of reserves and balances and proposes a level of contingency to be held in the General Fund Reserve. 1.26 At 31 March 2024 the Council had a total of £121.701m usable reserves. Of this: • £2.763m related to the Repairs and Renewals Fund • £3.197m related to Capital Funds • £115.741m was held in the General Fund with £107.443m of this balance earmarked for specific purposes. 1.27 The Council’s General Fund contingency remains at 2% of net expenditure. This monetary level has been adjusted to take account of the revised net revenue expenditure proposed for 2025-26. The revised contingency of 2% of net expenditure amounts to £6.520m. 1.28 The estimated unallocated General Fund at the end of the financial year is a deficit of £0.283m. It may be that this position is improved if the forecast outturn is better than estimate, however, if the position remains then the Council will be using the General Fund contingency and a recovery plan will need to be put in place in order to bring the continency level back to the 2% agreed policy. . CAPITAL PACK Capital Plan Summary 1.29 This report details the revisions proposed to the capital plan approved in February 2024 for the period 2025-26 to 2026-27 and extends the capital plan for a further year to 2027-28. The revisions are based on updated capital funding assumptions, phasing and cost changes. 1.30 The Local Government Finance Settlement Circular 10/2024 provided 2025-26 General Capital Grant of £9.666m, excluding effectively ring-fenced or directed funding of £1.198m. This represents £0.832m more than previous planning assumptions. However, the 2024-25 final General Capital Grant settlement was £0.047m lower than assumed within the approved Capital Plan. There is, therefore, a net increase in capital resources of £2.449m overall for the 3 years 2025-28. 1.31 The ring-fenced or directed funding of £1.198m, included within the General Capital Grant, comprises £0.632m for Campbeltown Flood Scheme, £0.391m for Play Parks and £0.175m for Nature Restoration Fund. There is also a specific grant of £0.383m available for Active Travel (formerly known as Walking Cycling & Safer Streets). Page 7
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1.32 The settlement also provides for additional, non-recurring capital grant funding of £40m across Scotland in 2025-26 for Climate Emergency, to be included within the General Capital Grant. Given that project planning across the programme will already take cognisance of climate change, as a key consideration, it has not been necessary to augment planned project expenditure in this respect. As such, this funding represents additional available resources for 2025-26. 1.33 The amount of capital resources effectively top-sliced from the General Capital Grant and allocated to Private Sector Housing Grant (PSHG) is provided for at £1.033m per annum over the 3 years 2025-28, similar to previous years’ levels, although the funded GAE level has reduced to £0.707m in 2025-26. 1.34 As at 31 December 2024, there is a forecast overspend of £0.117m on the current 2024-27 Capital Plan. In addition, spending requirements deemed to be essential, either critical to maintain service delivery, or to comply with legislation or regulation (Red RAG status risks), total an estimated £0.376m. 1.35 After taking account of budget pressures and proposed allocations, the balance of additional capital resources, available for additional capital investment over the 3 years 2025-28 is £3.560m. This may be augmented by additional borrowing for capital purposes, with the revenue consequences, in terms of debt charges, accounted for as part of the annual revenue budget for 2025-26 and future years. There is also an option to redirect resources, allocated but not yet committed, to other priorities, including in respect of the allocation to PSHG at the historic, above GAE level. 1.36 A range of currently unfunded investment priorities across council services have been identified, including in respect of the Roads Maintenance programme for 2025-26, with an estimated funding shortfall of £9m to maintain current level standards. Corporate Asset Management Strategy and Plan 1.37 This report outlines the overall principles, policies and priorities within the Council’s Asset Management Strategy and Plan. 1.38 This report identifies key issues for this planning cycle in managing the asset base, the proposed actions and any risk assets not addressed through the proposed Capital Plan. It includes the Priority Investment Plans (PIPS) for each service asset group. 2. RECOMMENDATIONS 2.1 It is recommended that the Council: a) Approve the revenue estimates for 2025-26 and that consequently the local tax requirement estimated at £69.570m is funded from Council Tax. Approve the following rates and charges for the year, 2025-26: Page 8
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1. Council Tax to be paid in respect of a chargeable dwelling in Band “D” of £1,610.85 representing a 8.9% increase. 2. Council Tax to be paid in respect of a chargeable dwelling in each of the other valuation bands in accordance with Section 74(1) of the Local Government Finance Act 1992 as amended. 3. Business Rates as determined by Scottish Ministers. b) Approve the revenue budget for 2025-26 as set out in the revenue budget overview report. c) Approve a base allocation to the Health and Social Care Partnership of £81.492m for 2025-26. Approve indicative base allocations for 2026-27 and 2027-28 of £84.545m. The level of future years funding is subject to the level of Scottish Government funding and the Council’s overall financial position in future years. d) Endorse the new management/operational savings as outlined in Appendix 5 of the revenue budget overview report. e) Approve the policy savings options for 2025-26 as outlined in Appendix 6 of the revenue budget overview report and agree that any policy savings relating to 2026-27 onwards will be considered as part of next year’s budget process, unless it’s a full year effect of the 2025-26 saving. f) Agree to implement the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 and that the payments from 1 April 2025 be as noted in the table below, accepting that implementation of these payments will supersede the Council’s decision of 19 May 2022 in relation to Member’s remuneration. Leader £50,063 Civic Head (Provost) £37,458 Senior Councillor (Policy Lead) £37,458 Senior Councillor (Area Chair) £30,038 Senior Councillor (Leader of the Largest Opposition Group) £30,038 Councillor £25,982 g) Consider the funding requests received as set out within Appendix 8 of the Revenue Budget Overview Report. h) Approve the following in relation to fees and charges with effect from 1 April 2025 unless otherwise noted: 1. Approve the proposals for the fees and charges inflationary increase of 6% and approve the charges that are over and above inflation. Note that this would generate additional income of £0.363m in total. 2. Approve all other charges as noted within the Fees and Charges Schedule. Page 9
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3. In respect of Electric Vehicle charging, approve a delegation to the Director with responsibility for Roads and Infrastructure in consultation with the Leader and the Policy Lead for Roads, Transport and Amenity Services, to vary the charge in line with increasing utility prices. i) Note the financial risks analysis. j) Approve the contingency level for the General Fund balance at a level of 2% of net expenditure, equivalent to £6.520m and note the report on reserves and balances. k) Approve the capital plan as set out in Appendix 3, noting that this incorporates the red risks (£0.376m) and estimated forecast overspend on the capital plan (£0.117m). l) Consider how the total available capital resources of £3.560m are allocated, noting the unfunded priorities outlined in the report and outlined in the Priority Investment Plans. m) Consider options for increasing the level of investment from the redirection of resources or from additional borrowing, noting that any additional borrowing would have an impact on the revenue budget. n) Note that a review of the capital arrangements will be undertaken during the year and reported to Members. o) Approve the Corporate Asset Management Strategy and Plan including the Priority Investments Plans (PIPS). 3. IMPLICATIONS 3.1 Policy – There are policy implications associated with proposals to balance the revenue budget as well as the policy options that have been subject to employee consultation. 3.2 Financial – The report outlines the revenue budget position over 2025-26 to 2029- 30 and the funding and commitments for the capital plan 2025-28. 3.3 Legal – Any legal implications have and will be considered when developing the savings options required for the revenue budget. 3.4 HR – Any HR implications have and will be considered when developing savings options required for the revenue budget. There are risks that the capital funding available will have an impact on the sustainability of the property design team and the design team within Roads and Amenity Services. 3.5 Fairer Scotland Duty – See Below Page 10
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3.5.1 Equalities - Equality and Socio-Economic Impact Assessments have been carried out where appropriate for savings options already agreed or developed. Equality and Socio-Economic Impact Assessments will be a key consideration in developing future savings proposals. These assessments can be found on the Councils website here: Equality and Socio-Economic Impact Assessments (argyll- bute.gov.uk) 3.5.2 Socio-Economic Duty - Equality and Socio-Economic Impact Assessments have been carried out where appropriate for savings options already agreed or developed. Equality and Socio-Economic Impact Assessments will be a key consideration in developing future savings proposals. 3.5.3 Islands Duty – Islands duty is considered as part of the Equality and Socio- Economic Impact Assessments 3.6 Climate Change – The Council is committed to addressing climate change and reviews of how Services are delivered is ongoing within the available budget resources. 3.7 Risk – There is a separate report assessing financial risks and there is also an overall assessment of risk included within the separate report on Reserves and Balances. In respect of the capital programme, there are risks around the level of capital receipts, ongoing cost increases, grant funding, future pressures and there are a number of other risks highlighted within the corporate asset management plan. 3.8 Customer Service – There may be some customer service implications arising from previously agreed savings options and the new policy options. Future customer service implications will be considered when developing savings options. 3.9 The Rights of the Child (UNCRC) - None Kirsty Flanagan Executive Director/Section 95 Officer 13 February 2025 Councillor Ross Moreland, Policy Lead for Finance and Commercial Services For further information please contact Carolyn Earl, Interim Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 11
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 REVENUE BUDGET OVERVIEW 2025-26 to 2029-30 1. EXECUTIVE SUMMARY 1.1 This report summarises the position with regard to the key issues surrounding the revenue budget estimates and setting of council tax for 2025-26. It also provides budget estimates for 2026-27 to 2029-30; within the report the mid-range estimates are noted, with the best case and worse case estimates included in Appendix 1. 1.2 The Local Government Finance Circular 10/2024 was published on 12 December 2024 and provides detail of the provisional total revenue and capital funding allocations for 2025-26. The Council’s provisional General Revenue Grant is £254.995m in addition to Revenue Specific Grant of £4.539m. 1.3 Following the publication of Finance Circular 10/2024 there has been some changes to distributions in addition to previously non-distributed funding now having an agreed distribution methodology. These changes will not be confirmed until the Finance Order is approved on 27 February 2025, but I have reflected what I consider to be a reasonable estimate of the changes that are expected. This increases the General Revenue Grant for 2025-26 to £259.134m and £4.539m in specific grants. 1.4 The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government in respect of the Employer’s National Insurance increase and this funding represents 60% of direct staffing costs. This announcement was made to provide some certainty for councils as part of their budget setting. The increased cost is estimated to be £4.314m for 2025-26 (Council £3.450m and HSCP £0.864m). Based on the announcement it is estimated that we will receive £2.578m of funding. 1.5 On 29 November 2024 the Council received a letter from the Department of Environment Food and Rural Affairs (DEFRA) providing our authority’s estimated payment amount in respect of Extended Producer Responsibility in relation to Waste Packaging. Our estimated payment for 2025-26 is £3.847m. The final allocation will be confirmed in Autumn 2025. As it is unclear at this stage what requirements will be attached to this additional funding, in addition to not knowing the final allocation until Autumn 2025 it is recommended that only a proportion of the funding is used to support the 2025-26 budget. There is a non-pay inflation pressure for waste/landfill tax for £0.790m and a cost pressure for BMW Ban for £0.558m and it is recommended that £1.348m is used Page 13 Agenda Item 2a
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for these purposes with the remaining £2.499m carried forward to 2026- 27. 1.6 The Council Tax budget for 2024-25 was set at £63.278m. Growth has been increased for 2025-26 to 0.75% to help rebase the position following a review undertaken by the Assessor at Dunbartonshire and Argyll and Bute Valuation Joint Board. Future years growth has been assumed as 0.25% in the worst case scenario, 0.5% in the mid-range scenario and 0.75% in the best case scenario. The 0.75% growth in 2025-26 amounts to an estimated increase of £0.472m. 1.7 The budget for 2024-25 has been rolled forward into 2025-26 and the main changes to the 2025-26 base budget are summarised below: • Removal of cost pressures relating to 2024-25 only of £0.130m • Removal of one-off Management/Operational savings of £1.694m • Release of Contingency back to general fund in 2024-25 of £0.200m • Adjustment to re-base contribution to Joint Boards of £0.114m • Adjustment for re-basing NDR (unbudgeted 2024-25 Rate poundage increase) of £0.300m • Adjustment to right-size ferries budgets ensuring income and expenditure match as this is specific grant funded £0.037m • Adjustments relating to pay within 2024-25 for Children’s Social Work (Education service) - £0.063m • SJC Pay Award 2024-25 - £2.636m • Pay Award Elected Members 2024-25 - £0.033m • Settlement Directions (Council services) of £2.992m. 1.8 The employee cost changes amount to £8.686m. This relates to estimated pay inflation for 2025-26, increments, employee base changes and the increase to employer’s national insurance. 1.9 Only unavoidable/inescapable inflation has been included within 2025- 26 and this amounts to £2.978m. This includes utilities, catering purchases, contract inflation, insurances and landfill tax. 1.10 There are a number of cost and demand pressures for 2025-26, amounting to £4.771m summarised as follows: • ASN Support - £0.202m • Maintenance/Repair of School Estate - £0.360m • Additional Staff Required in Hostels as per Care Inspectorate - £0.055m • Education ICT Network Infrastructure - £0.295m • Airports Maintenance - £0.040m • Increase to borrowing costs as a result of investment agreed at February 2024 - £0.282m • Universal Credit HB Admin Grant - £0.040m • NDR Reliefs - £0.068m Page 14
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• Compliance with BMW Ban - £0.558m • Bus Transport Contracts - £1.735m • Roads and Amenity Services Income Saving no longer achievable - £0.100m • School Transport for ASN pupils - £0.500m • Loans Charges for Weather Incident - £0.080m • Insurance premium increases - £0.309m • Valuation Joint Board requisition increase - £0.147m. 1.11 The revised payment to the Health and Social Care Partnership, reflects 2024-25 in year adjustments and the net changes to the settlement in respect of Social Work that we have been directed to pass over to the Health and Social Care Partnership. Due to the significant financial pressure that the Health and Social Care Partnership is facing as a result of the increasing number of older persons and the increased demand, it is recommended that Council consider passing over a further increase to the HSCP, this will pass over a share of the additional funding that the Council has received without conditions attached. It is recommended to pass over £0.370m equivalent to 1% pay award to ensure that the HSCP have sufficient budget to match the public sector pay policy for social work staff as well as £0.346m in relation to the anticipated shortfall in the Employer’s National Insurance funding. The revised payment amounts to £81.492m. 1.12 The budget gap prior to any measures to balance the budget is a deficit of £10.938m in 2025-26. 1.13 There are a number of measures to balance the budget that have previously been agreed at the Council’s budget meeting on 22 February 2024 which have a net effect of reducing the 2025-26 budget gap by £0.283m. 1.14 During 2024-25 a review was undertaken of all earmarked reserves to establish whether they were still required for the originally intended purpose. The results of the review were presented to Council on 26 September 2024 where Members agreed to release £1.558m of existing earmarked reserves back to the General Fund to help bridge the budget gap in 2025-26. This is one-off in nature and therefore reduces the gap in 2025-26 only. 1.15 There are a number of other measures to balance the budget that are for Council approval, summarised as follows: • General inflationary increase of 6% to fees and charges resulting in £0.363m of additional income. • New management/operational savings amounting to £2.102m. • New policy options savings amounting to £0.991m. 1.16 The budget gap after the measures to balance the budget is a deficit of £2.471m in 2025-26. Page 15
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1.17 The setting of Council Tax should happen on the same day as the Council sets its revenue budget as once all proposals are considered, Council Tax is the balancing figure. The gap outlined in paragraph 1.16 above is based on a 5% Council Tax increase (this is the assumption that has been in the budget outlook during the year). In order to get to a balanced budget, Council will need to increase Council Tax to 8.9%. The alternative to increasing Council Tax further is that Council would need to fund the gap using reserves or other funds held, which would be a one-off fix, however, Members need to be mindful of the significant gap in future years as well as the pressures facing the capital plan. 1.18 The budget gap over the period 2026-27 to 2029-30 across each scenario is summarised in the table below. Budget Gap 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Total £000 Best Case (5,907) (7,343) 262 (344) (13,332) Mid-Range (9,528) (10,373) (4,424) (5,212) (29,537) Worst Case (16,131) (16,763) (10,981) (12,124) (55,999) 1.19 The Council are asked to consider funding requests summarised within Appendix 8. Members are asked to give consideration to these requests and how they would be funded. Page 16
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 REVENUE BUDGET OVERVIEW 2025-26 to 2029-30 2. INTRODUCTION 2.1 This report summarises the position with regard to the key issues surrounding the revenue budget estimates and setting of council tax for 2025-26. It also provides budget estimates for 2026-27 to 2029-30; within the report the mid-range estimates are noted, with the best case and worse case estimates included in Appendix 1. 2.2 Regular reports on the budget outlook 2025-26 to 2029-30 have been presented to Members throughout the year. Reports were presented to the Policy and Resources Committee on 9 May 2024, 15 August 2024, 10 October 2024 and 5 December 2024. 3. DETAIL 3.1 Funding Finance Settlement 3.1.1 The Scottish Budget was announced by the Cabinet Secretary for Finance and Local Government on 4 December 2024 and the Local Government Finance Circular 10/2024 was published on 12 December 2024. This circular provides detail of the provisional total revenue and capital funding allocations for 2025-26 (one year only). The provisional total funding allocations form the basis for the annual consultation between the Scottish Government and COSLA ahead of the Local Government Finance (Scotland) Order 2024 presented to the Scottish Parliament, currently scheduled for the end of February 2025. 3.1.2 The Circular outlines that the Scottish Government will work in partnership with local government to implement the budget and the joint priorities in return for the full funding package worth £15 billion which includes: • A further £524.9 million of funding has now been baselined as General Revenue Grant, as part of our commitment under the Verity House Agreement to review ring-fenced funding; • Additional General Revenue Grant of £289 million to support local priorities; • An additional £15 million to support the expansion of Free School Meals; £125 million for adult social care workers in commissioned services; • £10 million to support provision of Free Personal and Nursing care; Page 17
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• An additional £25.7 million to improve pay for early learning and childcare workers; • An additional £41 million investment to maintain or restore teacher numbers to 2023 levels; • An additional £28 million for additional support for learning; • £33 million to support development of people working in children’s social work; • £40 million to tackle the climate emergency; • An additional £10 million to improve play parks for children; and • An additional £8.6 million resource and £20 million capital to improve inter-island connectivity. Scottish Government Funding for Argyll and Bute Council 3.1.3 The General Revenue Grant for 2024-25 noted within the February 2024 budget pack was £240.804m. The General Revenue Grant for 2025-26 is £254.995m as outlined within Finance Circular 10/2024. There is also £4.539m of specific grants. 3.1.4 Following the publication of Finance Circular 10/2024 there has been some changes to distributions in addition to previously non-distributed funding now having an agreed distribution methodology. These changes will not be confirmed until the Finance Order is approved on 27 February 2025, but I have reflected what I consider to be a reasonable estimate of the changes that are expected. This increases the General Revenue Grant for 2025-26 to £259.134m. The specific grants remain unchanged at £4.539m. 3.1.5 The table below represents the changes in General Revenue Grant between 2024-25 and 2025-26: £000 £000 Funding Budget 2024-25 as per budget pack 240,804 SG Policy Commitments – Health and Social Care: Children’s Social Care Pay Uplift 2024-25 180 LG Pay 2024-25 339 519 SG Policy Commitments – Council: No-one left behind 63 Council Tax Freeze 2,860 £62.7m Additional Funding (linked to Council Tax Freeze) 1,109 Children’s Social Care Pay Uplift 2024-25 63 Islands Cost of Living 705 Climate Intelligence Service 2 Building Standards Hub (26) SNCT Pay Offer 2024-25 456 Ed Psychology Refund 8 Page 18
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Teachers Pensions (change to figure previously estimated in budget pack) 1,389 Scottish Welfare Fund 258 LG Pay 2024-25 1,032 Teacher Numbers 2,125 School Milk 15 Ukraine 91 Teacher Induction 31 Temporary Accommodation 15 10,196 Rounding (2) Updated Funding 2024-25 (FC 10/2024) 251,517 Updating of Indicators 882 Change to the floor (2,951) Indicators Removed/Reduced (64) One-off funding Removed (599) SG Policy Commitments – Health and Social Care 2,601 SG Policy Commitments – Council 700 Teacher Numbers – share of additional £41m 615 Additional Support for Learning – share of £28m 392 Teachers Pay – Full year effect 2025-26 223 Islands Cost of Living Fund Increase 17 Changes Column 5,801 Rounding 1 Estimated Settlement 2025-26 259,134 3.1.6 If you compare the settlement of £259.134m to the finalised cash funding in 2024-25 the funding has increased by £7.617m – in cash terms. However, this is not a like-for-like comparison as there is some funding in 2024-25 that was one-off and a full year effect of the teachers pay increase to be reflected. The like-for-like cash terms comparison is an increase of £7.993m or 3.19% £000 £000 2024-25 Settlement 251,517 Ukraine (91) Temporary Accommodation (15) Island Cost of Living (Community Share) (141) Scottish Welfare Fund Top Up (258) No-one left behind (63) Teachers Induction (31) 2024-25 Settlement for comparison 250,918 2025-26 Settlement 259,134 Teachers Pay Full Year Effect (223) 2025-26 Settlement for comparison 258,911 Page 19
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Increase 7,993 Increase % 3.19% 3.1.7 Although there has been a cash increase, an element of the increase is due to additional funding to support Scottish Government Policy. Adjusting for these amounts (£2.601m, £0.700m, £0.615m and £0.392m) the increase reduces to £3.685m or 1.47% for core services. 3.1.8 In considering the assumption related to future years funding, I have reflected on the funding change in the last 5 years (at budget time) after accounting for new policy commitments: • 2021-22 funding increase of 0.39%. • 2022-23 funding decrease of 0.01% • 2023-24 funding increase of 0.09% • 2024-25 funding decrease of 0.98% • 2025-26 funding increase of 1.47% 3.1.9 The level of increase for 2025-26 was unexpected and it was significant in comparison to previous years, however, it is difficult to suggest that we should assume increases like this in future years. As our Council relies on the floor mechanism, our funding is always lower than the Scottish average. The floor percentage was set at 0.75% this year, resulting in us receiving 0.75% less than the Scottish average (on funding lines within the floor, which is the large majority of funding lines). Therefore, a flat cash settlement for Scotland would result in us having a 0.75% reduction. At this stage I would suggest that in the mid- range scenario we assume an all Scotland increase of 0.5%, resulting in a decrease for Argyll and Bute Council of 0.25%. The best and worst case scenarios would be varied by 0.50% resulting in range of between 0.75% reduction (worst case) and a 0.25% increase (best case). This will be kept under close review and may be updated following the publication of the Scottish Government’s Medium Term Financial Strategy which is usually published around May each year. Funding for Increase to Employer’s National Insurance Contributions 3.1.10 As part of the UK Budget announced on 30 August 2024, the Chancellor announced an increase to Employers National Insurance Contributions effective from 1 April 2025. The rate that employers pay in contributions will rise from 13.8% to 15% on a worker's earnings above £175 from April. The threshold at which employers start paying the tax on each employee’s salary will be reduced from £9,100 per year to £5,000. The Secretary of State for Scotland wrote to the Council Leader on 1 November 2024 to confirm that the Chancellor will provide funding to the public sector to support with the additional costs associated with these changes. Given the impacts of the policy change are complex, the Scottish Government settlement for 2025-26 announced in December does not reflect this additional support. HM Treasury will lead Page 20
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a technical process, which will include consultation with Devolved Governments, to understand requirements in more detail. During January, it became apparent that the Barnett Consequentials are likely to only fund circa 50% of the Employer’s National Insurance increase for public sector bodies. 3.1.11 The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government which represents 60% of direct staffing costs. This announcement was made to provide some certainty for councils as part of their budget setting. The increased cost is estimated to be £4.314m for 2025-26 (Council £3.450m and HSCP £0.864m). Based on the announcement it is estimated that we will receive £2.578m of funding. The distribution will not be confirmed until after the Council sets its budget but it is the best estimate at this stage. There is no funding for Commissioned Services and Arms Length Organisations. The estimated funding is outlined in the table below: 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Estimated NIC Funding – Council Share 2,062 2,057 2,052 2,047 2,042 Estimated NIC Funding – Social Work Share 516 515 514 513 512 Total 2,578 2,572 2,566 2,560 2,554 Extended Producer Responsibility (EPR) – Funding from DEFRA 3.1.12 Extended Producer Responsibility (EPR) is an environmental policy approach that holds producers accountable for the entire lifecycle of their products, including the post-consumer phase. Under EPR, manufacturers are required to take responsibility for the collection, recycling, and safe disposal of their products once they are no longer in use. The key idea behind EPR is to shift the financial and/or physical responsibility for waste management from municipalities (taxpayers) to producers (manufacturers). This creates an incentive for companies to design products that are easier to recycle, more durable, and have less environmental impact. 3.1.13 On 29 November 2024 the Council received a letter from the Department of Environment Food and Rural Affairs (DEFRA) providing our authority’s estimated payment amount (£3.847m) pursuant to the draft Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 (the Draft Regulations) for the financial year April 2025 to March 2026. These draft regulations relate to Extended Producer Responsibility for Packaging. The indicative payment amount is provisional and subject to further review and adjustment. Payments provided via EPR for packaging are intended to enable local authorities Page 21
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to maximise the collection and recycling of packaging materials in order to support the transition to a circular economy. The final allocation will be confirmed in Autumn 2025. 3.1.14 It has been confirmed that the funding will be paid direct from DEFRA and is additional to the Scottish Government settlement in 2025-26, if it is spent on waste management. It is uncertain if the Scottish Government settlement may be adjusted in future years on the basis that we continue to receive funding from DEFRA. 3.1.15 As it is unclear at this stage what requirements will be attached to this additional funding, what further pressures there may be in future years, in addition to not knowing the final allocation until Autumn 2025 it is recommended that only a proportion of the funding is used to support the 2025-26 budget. There is a non-pay inflation pressure for waste/landfill tax for £0.790m and a cost pressure for BMW Ban for £0.558m and it is recommended that £1.348m is used for these purposes with the remaining £2.499m carried forward to 2026-27. No assumption has been made around recurring funding at this stage although it is hoped funding will continue without any downward adjustment to the Scottish Government settlement in respect of this. Council Tax 3.1.16 The Council Tax base for 2024-25 was set at £63.278m which reflected no inflationary increase as agreed by the Council on 15 April 2024. This is the starting position for 2024-25. 3.1.17 Financial Services have concluded a review of Council Tax income received on second homes and projections indicate receipts will be £0.328m over budget. This is a positive position and is very close to the original budget agreed in February, however, Members will be aware that the budget was amended in April in response to the level of representations that had been received. It is assumed that a similar level of income will be received in future years and the budget outlook can be updated to reflect this. 3.1.18 In terms of Council tax growth, following a review undertaken by the Assessor at Dunbartonshire and Argyll and Bute Valuation Joint Board, a number of self catering properties have been added to the Council Tax register. Growth has been increased for 2025-26 to help rebase the position and for future years growth has been assumed as 0.25% in the worst case scenario, 0.5% in the mid-range scenario and 0.75% in the best case scenario. 3.1.19 As reported in the previous budget outlook reports, as part of the 2023- 24 budget setting process a business process review was undertaken of the Revenues and Benefits Service where one of the outcomes was anticipated increased Council Tax recoveries equating to £0.200m in 2025-26 which have been built into the budget outlook. This is a reduction of £0.149m from 2024-25 as recoveries are expected to be Page 22
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higher in the first two years of inception dropping down to an almost steady state from 2025-26 onwards. 3.1.20 The estimated Council Tax income over the next five years (excluding future years Council Tax increases, which are dealt with later in the report) is noted in the table below. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Council Tax Base 63,278 63,278 63,278 63,278 63,278 Council Tax Growth 472 789 1,108 1,428 1,750 Council Tax income on Second Homes in excess of budget 328 328 328 328 328 Adjustment to additional Council Tax recoveries (para 3.1.14) (149) (147) (145) (143) (143) Total Council Tax Income 63,929 64,248 64,569 64,891 65,213 General Fund 3.1.21 As reported in the budget pack in February 2024, reduced employer contribution rates payable to Strathclyde Pension Fund will result in one-off savings in 2024-25 and 2025-26. It was agreed that the saving in each of these years be transferred to the General Fund, with some being used to fund capital expenditure. £9.928m of savings will be transferred to reserves in 2025-26 in relation to this, this amount relates to the saving for the Council and the HSCP. 3.1.22 It was also agreed at the budget meeting in February 2024 that £2m of the pension fund gain would be released each year for a period of 3 years (2024-25 through to 2026-27) in order to help bridge the budget gap. Total Funding 3.1.23 The table below summarises the total estimated funding over the next five years within the mid-range scenario. Page 23
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Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Scottish Government funding as per Circular 259,134 258,486 257,840 257,195 256,552 Assumed funding from Employers NIC increase 2,578 2,572 2,566 2,560 2,554 Extended Producer Responsibility (EPR) Indicative Funding 3,847 tbc tbc tbc tbc Earmark EPR funding for future pressures (2,499) 2,499 0 0 0 Council Tax income 63,929 64,248 64,569 64,891 65,213 Transfer to Reserves in relation to Strathclyde Pension Fund (9,928) 0 0 0 0 Released Strathclyde Pension Fund Gain 2,000 2,000 0 0 0 Total Funding 319,061 329,805 324,975 324,646 324,319 3.2 Base Budget 3.2.1 As with previous years the base budget for 2025-26 is the current years approved budget adjusted for any: • one-off items included within 2024-25 that are not carried forward into 2025-26; • previously agreed items for future years; and • other adjustments since the 2024-25 budget was agreed. 3.2.2 As previously reported in the budget outlook report last year, funding was received during 2024-25 in respect of the Children’s Social Care pay uplift of which £0.063m relates to staff within Education and therefore the base needs adjusted for his amount. Page 24
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3.2.3 The SJC and Chief Officers pay awards have been implemented for 2024-25 with Councils having to provide 3.2% towards the pay award and Scottish Government providing the remaining funding. The Teachers had a pay award already agreed up to 31 July 2024 as part of a previous 28 month deal and they have now accepted a 4.27% pay offer. As with the SJC and Chief Officers, Councils are expected to fund up to 3.2% of the offer with SG funding for the remainder. The employee budgets for 2024-25 have been rebased due to the 2024-25 pay award. 3.2.4 On 4 April 2024 a Scottish Statutory Instrument was passed regarding increasing councillors pay with effect from 1 April 2024, the detail of which was presented to Council on 25 April. The financial impact of this is an increase of £0.033m which has been adjusted for as it was not included in the 2024-25 base budget. 3.2.5 Although the majority of the funding from the Scottish Government is not strictly ring-fenced, there are elements of the funding that are directed to deliver on Scottish Government policy. The base budget needs to be adjusted to reflect the additional costs for delivering on these directions and the budget increase is limited to the funding provided. There is also a decrease in funding relating to the creation of a building standards hub, however, this can be funded from increases to fees and charges within the service. The adjustments for the Council are listed in the table below and it should be noted that any relating to the HSCP are detailed at section 3.6 of the report. Increase / (Decrease) £000 Early Learning and Child Care Real Living Wage for Commissioned Providers 138 School Meals 202 Teacher Numbers (previous specific grant) 2,125 CYP Community Mental Health 235 Scottish Assessors Barclay Implementation 2 Discretionary Housing Payments – Uplift to Grant 123 ASN Additionality (Difference between additional funding and cost pressure in 2025-26) 190 Building Standards Hub (23) Total 2,992 3.2.6 The revised base budget is noted in the table below. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Base Budget 2024- 25 301,965 301,965 301,965 301,965 301,965 Page 25
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Adjust for one-off 2024-25 cost pressures (130) (130) (130) (130) (130) Adjust for one-off 2024-25 Management/ Operational savings 1,694 1,694 1,694 1,694 1,694 Release of contingency not required back to the general fund (200) (200) (200) (200) (200) Adjustment to Joint Boards (114) (114) (114) (114) (114) NDR Poundage Increase 2024-25 300 300 300 300 300 Right-Size Ferries budget matching income and expenditure 37 37 37 37 37 2024-25 Pay Base Adjustment - Children’s Social Care Pay Uplift – Education 63 63 63 63 63 2024-25 Pay Base Adjustments - Staff 2,636 2,636 2,636 2,636 2,636 2024-25 Pay Base Adjustment – Elected Members 33 33 33 33 33 Settlement Directions 2,992 2,992 2,992 2,992 2,992 Revised Base Budget 309,276 309,276 309,276 309,276 309,276 3.3 Employee Costs Pay Inflation Estimates 3.3.1 For future years pay awards for SJC staff, Teachers and Chief Officers, the previous mid-range assumption was a 2% increase to pay. The Public Sector Pay Policy was published alongside the Scottish Budget and it sets out a multi-year framework of a 9% pay envelope covering 2025-26, 2026-27 and 2027-28. It would be prudent to budget for 3% across each of the three years (in both the best case and mid-range scenarios). The worst case scenario assumes a 5% increase. For 2028-29 and 2029-30, the best case scenario has been reduced to 2%, mid-range remains at 3% and worst case remains at 5%. Negotiations have not commenced yet for 2025-26 and there remains a risk that the pay award is higher than budgeted. Every 1% over and above what is budgeted would add an additional pressure of circa £1.5m for Council staff (excluding HSCP). Page 26
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3.3.2 In terms of Councillors pay from 1 April 2025, The Scottish Local Authorities Remuneration Committee has undertaken an independent review of councillor remuneration with a number of recommendations proposed in respect of pay for all Councillors. Regulations have now been passed in Parliament and the cost of implementing the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 is estimated at £0.206m and Members will be asked to agree to implement these Regulations as per recommendation (f). Detailed Employee Costing Exercise 3.3.3 Financial Services have populated salary templates with details of the current establishment and where necessary liaised with budget holders to confirm their staff. The templates calculate the next years pay bill including superannuation and national insurance contributions. The cost of the employees from the template is compared to the previous year and reasons for differences explained. 3.3.4 In terms of the level of employee budgets for 2025-26, the expectation would be that the budget would reflect the 2024-25 budget plus any increase due to incremental progression, pay inflation and any other unavoidable employee cost increases less previously approved employee budget savings. For 2025-26 there is an overall increase in the employee budget base of £0.133m. (excluding Social Work). There are a number of small variances to the employee base, both positive and negative as well as an increase as a result of posts within the Rural Growth Deal team now made permanent. Increments 3.3.5 The cost of employee increments have been updated following the salary template exercise. The employee increments for 2025-26 equate to £0.599m. For future years it has been assumed that the best case will be half the previous year cost with mid-range and worst case, equal to the cost in 2025-26. Strathclyde Pension Fund 3.3.6 As detailed in the budget pack presented to Council in February 2024, the employer contribution rate paid to the Strathclyde Pension Fund decreased/will decrease from 19.3% to 6.5% in both 2024-25 and 2025- 26 and thereafter rise to a sustainable long-term rate of 17.5% from 2026-27. The reduction in the first 2 years equates to reduced costs of £6.875m per annum relating to Council employees (excluding HSCP). From 2026-27 the costs will rise again to 17.5% therefore this increase is required to be built into projections from 2026-27 onwards. Teacher Numbers 3.3.7 In 2024-25 Scottish Government removed £145.5m from the General Revenue Grant and issued this as a specific grant, conditional on Page 27
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maintaining teacher numbers at the level set out in each Council’s grant letter. For Argyll and Bute Council the funding amounted to £2.125m and there was an expectation that we maintain 848 teachers. As part of the Scottish Budget in December 2024 it was agreed that the funding would not be withheld and was returned to General Revenue Grant and this remains the case for 2025-26, however, for 2025-26, there is again an expectation that we will maintain 848 teachers, even although this is not the number we require to staff our schools. The budget equates to 837 FTE teachers which is slightly short of the target, however, officers are of the view that this is a risk based approach and should we not be able to deliver on our target, there will be mitigating circumstances to justify. The Scottish Government have indicated mitigations that will be taken into consideration and include changes to pupil roll and inability to fill posts. To budget for 848 teachers would result in an additional budget requirement of circa £0.800m and this is deemed to be both unaffordable and not required. There remains a risk that if we do not maintain the teacher numbers some funding could be withheld. Employer’s National Insurance Increase 3.3.8 With reference to paragraph 3.1.10 and 3.1.11, as part of the UK Budget there are increases to Employers National Insurance Contributions effective from 1 April 2025. The increase was originally anticipated to be fully funded, however, the Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government which represents 60% of direct staffing costs. The cost for Council staff amounts to £3.450m and is summarised in the table below. It should be noted that these figures exclude Social Work. £000 Increase from reduction in threshold 2,156 Increase from increase in rate from 13.8% to 15% 1,294 Total 3,450 3.3.9 The changes to the employee budgets estimated over the next five years for Council services are summarised in the table below. The employee cost increases relating to Social Work within the Health and Social Care Partnership are summarised within paragraph 3.6.9. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Pay Award 2025- 26 4,298 9,050 13,944 18,985 24,177 Full year effect of 2024-25 pay 0 496 496 496 496 Page 28
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award for teachers in 2025-26 base SLARC Recommendations – Elected Members 206 206 206 206 206 Change to employee base for 2025-26 133 133 133 133 133 Increments 599 1,194 1,789 2,384 2,979 Increase to Employers National Insurance 3,450 3,450 3,450 3,450 3,450 Increase in costs after one-off reduction in Strathclyde Pension Fund rate ceases 0 6,875 6,875 6,875 6,875 Total Employee Increases 8,686 21,404 26,893 32,529 38,316 3.4 Non-Pay Inflation 3.4.1 The position remains that only unavoidable/inescapable inflation has been included for 2025-26, this is with a view to only including a provision in the budget for an inflationary increase where it is absolutely required. 3.4.2 The table below summarises the non-pay inflation in the mid-range scenario for Council services with more detail available in Appendix 2. The non-pay inflation increases relating to Social Work within the Health and Social Care Partnership are summarised within paragraph 3.6.9. Inflation Category 2025-26 Previous estimates (Dec 2024) £000 2025-26 Updated estimates £000 Increase/ (Decrease) £000 Utilities - Electricity, Gas, Oil, Water 175 157 (18) Street Lighting Electricity 30 27 (3) Vehicle Fuel 34 30 (4) Vehicle Charging Point Electricity 6 6 0 Central Repairs-Outside Contractors 79 72 (7) Waste/Landfill Tax 797 790 (7) NPDO/HUB Schools 404 370 (34) Community Pool Subsidies 25 25 0 Residential Schools 36 30 (6) Page 29
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Pre-Primary Partner Providers 197 197 0 ICT 214 217 3 Catering Purchases and Milk 66 59 (7) Insurance 459 459 0 Bitumen – Roads 16 14 (2) Contribution to Joint Boards 39 35 (4) Annual External Audit Fee 10 9 (1) Public Transport 237 237 0 School Transport 153 153 0 SEPA – Waste Disposal 7 7 0 Non-Domestic Rates 162 10 (152) Strathclyde Passenger Transport Requisitions 0 12 12 Refuse Vehicle Ferry Fares 0 13 13 Housing Support Contracts 0 49 49 Total 3,146 2,978 (168) 3.4.3 In terms of the budget outlook for 2026-27 to 2029-30 the estimated impact of unavoidable / inescapable non-pay inflation has been calculated based on projected inflation rates at this point in time. The worst case scenario is 0.5% higher than the value included within the mid-range and the best case is 0.5% less than the mid-range scenario. An allowance for unidentified inflation has been included from 2026-27 onwards at £0.250m per annum within the mid-range scenario and £0.500m per annum within the worst case scenario. 3.4.4 The overall additional budget requirement for non-pay inflation estimated over the next five years is summarised in the table below. Further detail is provided in Appendix 2. The estimated inflationary increases relating to Social Work within the Health and Social Care Partnership are summarised within paragraph 3.6.9. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Unavoidable/ inescapable Non-Pay Inflation 2,978 5,723 8,610 11,654 14,868 3.5 Cost and Demand Pressures 3.5.1 For a number of years, services have worked on the basis of having to contain any cost and demand pressures within current resources where possible. An allowance for unidentified cost and demand pressures has been included from 2026-27 onwards at £0.250m per annum in the best case scenario in the best case scenario, £0.500m per annum within the Page 30
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mid-range scenario and £1.000m per annum within the worst case scenario. 3.5.2 Since the Policy and Resources Committee on 5 December 2024 the following changes have been made to the cost and demand pressures: • NEW – Additional Staffing requirement in hostels - £0.055m • Amended – Waste BMW Ban – an updated financial appraisal has been completed in respect of the cost pressure as a result of the Waste BMW ban. The pressure for 2025-26 has been increased by £0.096m with larger increases in future years. • NEW – Airports - £0.040m – increase to maintenance budget which is no longer sufficient. • NEW – Valuation Joint Board – increase to requisition as advised by letter on 30 January 2025. 3.5.3 The estimated cost and demand pressures identified for Council services are noted in the table below, with further detail provided in Appendix 3. The cost and demand pressures relating to Social Work within the Health and Social Care Partnership are summarised within paragraph 3.6.9. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 ASN Support 202 410 624 624 624 Maintenance/Repair of School Estate 360 360 360 360 360 Additional Staff Required in Hostels as per Care Inspectorate 55 55 55 55 55 Election costs 0 0 350 0 0 Education ICT Network Infrastructure 295 295 348 348 348 Local Development Plan 0 50 0 0 0 Airports Maintenance 40 40 40 40 40 Increase to borrowing costs as a result of investment agreed at February 2024. 282 282 282 282 282 Universal Credit – HB Admin Grant 40 80 120 160 200 Civica Revenue and Benefits System 0 0 63 63 63 NDR Reliefs 68 68 68 68 68 Compliance with BMW Ban 558 3,037 3,609 3,609 3,609 Page 31
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Bus Transport Contracts 1,735 2,003 2,003 2,003 2,003 Roads & Amenity Services Income - Saving no longer achievable 100 100 100 100 100 School Transport for ASN pupils has seen a significant increase due to an increase in number of pupils requiring school transport as well as increased costs. 500 500 500 500 500 Loans Charges for Weather Incident as agreed at P&R Committee 80 80 80 80 80 Migration from Skype for Business to Teams Telephony 0 63 300 300 300 Insurance premium increases 309 309 309 309 309 Valuation Joint Board requisition increase 147 402 448 448 448 Allowance for pressures in future years 0 500 1,000 1,500 2,000 Total Cost and Demand Pressures 4,771 8,634 10,659 10,849 11,389 3.6 Health and Social Care Partnership (HSCP) 3.6.1 The Council agreed an allocation to the HSCP of £78.611m for 2024-25 at its meeting on 22 February 2024 as well as an indicative flat cash allocation for 2025-26. The indicative allocation for 2026-27 onwards increases by £3.053m to account for the cessation of the one-off employer contribution rate saving relating to the Strathclyde Pension Fund. 3.6.2 As previously reported in the budget outlook report last year, funding was received during 2024-25 in respect of the Children’s Social Care pay uplift of which £0.180m is a straight pass through to the HSCP and will therefore increase their payment each year by this amount. Page 32
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3.6.3 Additional funding was allocated by the Scottish Government for the SJC pay award during 2024-25. As in previous years we agreed to pass over a proportionate share of this funding to the HSCP and this amounts to £0.339m within 2024-25 and increases their future payments by the same amount. 3.6.4 It was agreed during 2024-25 that the Hostels should transfer from the Health and Social Care Partnership to the Education Service. As a result of this, the budgets that were included in the indicative 2025-26 payment will be removed. This will have no bottom line impact on the HSCP. 3.6.5 The Local Government Finance Circular 10/2024 included additional funding to be passed over to the Health and Social Care Partnership for 2025-26. Funding for Mental Health Recovery and Renewal passed over to the HSCP in 2021 was time limited and ended in 2024-25 and therefore now needs to be removed from payment to HSCP. The net amount to be passed over to the HSCP is summarised below: • £125m for adult social care workers in commissioned services – ABC share £2.344m. • £10m to support provision of Free Personal and Nursing Care – ABC share £0.257m. • £3.7m for Mental Health Recovery and Renewal funding has come to an end – ABC share passed to HSCP in 2021 was £0.066m. 3.6.6 The Health and Social Care Partnership had been estimating a 2% increase in respect of pay for Social Work staff, this is same as the assumption that was made for Council staff. The Public Sector Pay Policy was published alongside the Scottish Budget and it sets out a multi-year framework of a 9% pay envelope covering 2025-26, 2026-27 and 2027-28. It would now be prudent to increase the budget assumption from 2% to 3%. As the Council received additional funding without conditions attached, this has enabled the increase to be built into future estimates for Council staff and it is recommended that the Council fund the extra 1% for Social Work staff in 2025-26 in light of the significant financial challenges that the IJB are currently facing. The increase to the assumption by 1% equates to £0.370m. 3.6.7 As outlined in paragraph 3.1.10 and 3.1.11, as part of the UK Budget there are increases to Employers National Insurance Contributions effective from 1 April 2025. The increase for Social Work staff is summarised in the table below. £000 Increase from reduction in threshold 553 Increase from increase in rate from 13.8% to 15% 311 Total 864 Page 33
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Whilst initially it was expected that this would be fully funded by UK Government via the Barnett Consequentials, this is now not the case. The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government which represents 60% of direct staffing costs. It is recommended that the Council allocate budget to the HSCP for the 40% shortfall, recognising the significant financial challenges the HSCP are currently facing. If we assume 60% funding from Scottish Government and 40% funding from the Council, the payment to the HSCP will increase by £0.864m, equal to the estimated additional cost. 3.6.8 The revised payment to the Health and Social Care Partnership is noted below. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Base Payment (as per Budget 2024) 78,611 81,664 81,664 81,664 81,664 2024-25 Children’s Social Care funding 180 180 180 180 180 2024-25 share of SJC pay award funding 339 339 339 339 339 Hostels Transfer (1,407) (1,407) (1,407) (1,407) (1,407) Settlement Changes 2,535 2,535 2,535 2,535 2,535 To fund 1% increase to pay award assumption 370 370 370 370 370 Employer’s National Insurance Funding (60% SG and 40% Council) 864 864 864 864 864 Payment to HSCP 81,492 84,545 84,545 84,545 84,545 3.6.9 Members should note that the payment assumes that the HSCP will absorb any inflationary and cost and demand pressures. The latest estimated inflation and cost and demand pressures for Social Work Page 34
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have been discussed with the HSCP Chief Financial Officer. The mid- range estimates are summarised in the table below and further detail is contained within Appendix 4. These pressures are not included within the Council’s budget gap but are included within this report for information. Note that these only extend to three years rather than the five years that the Council’s budget outlook extends to. Extending the outlook to five years is a decision for the HSCP to take and their Chief Financial Officer is of the view that a five year planning window is not appropriate at the current time. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Increase to pay base due to 2024-25 pay award (partly funded) 384 384 384 Pay Inflation at 3% 1,197 2,430 3,700 Pay Increments 203 406 609 Increase to employee base 282 282 282 ENICs increase 864 864 864 Non-Pay Inflation 875 1,830 2,844 Non-Pay Inflation on NHS posts recharged to Social Work 90 182 277 Older People Demand Growth 500 1,000 1,500 Younger Adults Demand Growth 0 121 184 Mental Health Budget Adjustment 0 131 199 Budget Adjustment to reflect 2024-25 levels of overspend on Older Adult Services 2,000 2,000 2,000 Looked after Children – to reflect significant increase in demand for placements in external residential care. 700 700 700 Mental Health Budget Adjustment 0 265 397 Allowance for unknown cost and demand pressures 200 400 600 Social Work Pressures 7,295 10,995 14,540 Pay Award 2024-25 funding from Council (see para 3.6.3) (339) (339) (339) Pay Inflation funding from Council for 2025-26 (see para 3.6.6) (370) (370) (370) ENICs funded 60% SG, 40% Council (see para 3.6.7) (864) (864) (864) Page 35
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Net Social Work Pressures after Council funding 5,722 9,422 12,967 3.7 Live Argyll 3.7.1 During the year the management fee for Live Argyll was assumed to change in line with the Scottish Government funding variance. A saving is now included within the policy savings options (see paragraph 3.9.5) and therefore within this section the management fee is assumed to remain flat cash across the years. There is also a change from 2026-27 onwards to increase the management fee by £0.118m to account for the cessation of the one-off employer contribution rate saving relating to the Strathclyde Pension Fund. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Management Fee Base Change 0 0 0 0 0 Cessation of SPF contribution rate saving 0 118 118 118 118 Change to Management Fee 0 118 118 118 118 3.8 Budget Gap PRIOR to Measures to Balance the Budget 3.8.1 The budget gap prior to factoring in any previous savings decisions or potential options towards balancing the budget is summarised in the table below. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Base Budget 309,276 309,276 309,276 309,276 309,276 Employee Cost Changes 8,686 21,404 26,893 32,529 38,316 Non-Pay Inflation 2,978 5,723 8,610 11,654 14,868 Cost and Demand Pressures 4,771 8,634 10,659 10,849 11,389 (Decrease)/ Increase to HSCP allocation 4,288 7,341 7,341 7,341 7,341 Page 36
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(not already in Council base)* Adjustment to Live Argyll Payment (prior to savings) 0 118 118 118 118 Total Net Expenditure 329,999 352,496 362,897 371,767 381,308 Total Funding 319,061 329,805 324,975 324,646 324,319 Budget Surplus / (Gap) Cumulative (10,938) (22,691) (37,922) (47,121) (56,989) *The transfer of hostels from HSCP to Education does not need to be included in the budget gap calculation as this budget is included within base budget. 3.9 Measures to Balance the Budget 3.9.1 Some of the policy options that were agreed at the Council meeting on 22 February 2024 impacted on 2025-26 and beyond. These are now factored into the budget outlook, reducing the budget gap. 3.9.2 During 2024-25 a review was undertaken of all earmarked reserves to establish whether they were still required for the originally intended purpose. The results of the review were presented to Council on 26 September 2024 where Members agreed to release £1.558m of existing earmarked reserves back to the General Fund to help bridge the budget gap in 2025-26. This is one-off in nature and therefore reduces the gap in 2025-26 only. 3.9.3 There is a separate report included in the budget pack which relates to fees and charges together with the detailed schedule of charges for 2025-26. The general inflationary increase to fees and charges is proposed at 6% for 2025-26. The general inflationary increase would give additional income of £0.363m. There is no general inflationary increase applied to Piers and Harbours to ensure that any income generated is not in excess of expenditure. In terms of the outlook for 2026-27 to 2029-30, fees and charges have been estimated at a 6% increase in the mid-range scenario (3% in worst case and 9% in best case). 3.9.4 Savings options totalling £3.093m for 2025-26 were included in the Budget Outlook report presented to the Policy and Resources Committee on 5 December 2024. The options have been categorised as either: • Management / Operational – meaning they do not result in either redundancies or any change in policy and can be implemented without Council approval Page 37
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• Policy – meaning they require Council approval due to having staff or policy implications. The management/operational savings are set out in Appendix 5 to this report and the proposed policy savings are set out in Appendix 6 alongside savings templates for each of the policy savings options. 3.9.5 A summary of the savings identified are noted in the table below. The changes since the report in December are summarised below: • New Management/Operational Saving – Elections - £0.032m in 25-26 • New Policy Saving – Governance - £0.033m in 25-26 • Property Saving moved from Policy to Management/Operational - £0.050m in 25-26. Saving Type 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Management/ Operational 2,102 990 1,029 1,029 1,029 Policy 991 1,527 1,627 1,627 1,627 Total 3,093 2,517 2,656 2,656 2,656 3.9.6 The number of staff affected by potential redundancy required the Council to undertake a statutory 45 day consultation. This has been concluded in accordance with the Council’s redundancy policy and procedures seeking to avoid compulsory redundancy wherever possible. 3.9.7 Throughout the year there was as assumption of an increase to Council Tax of 5% in the mid-range scenario across each of the next 5 years. This estimate is included within the budget gap figure in Section 3.10. 3.9.8 The table below summarises the proposed measures to balance the budget in the mid-range scenario. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Previously agreed Policy Savings 248 724 1,360 1,829 1,943 Previously agreed Management/ Operational Savings 35 35 35 35 35 Earmarked Reserves released to the General Fund 1,558 0 0 0 0 Fees and Charges Increase 363 748 1,156 1,588 2,046 NEW Management/ Operational Options 2,102 990 1,029 1,029 1,029 Page 38
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NEW Policy Options 991 1,527 1,627 1,627 1,627 Council Tax Increase 3,170 6,530 10,075 13,812 17,753 Total Measures to Balance the Budget 8,467 10,554 15,282 19,920 24,433 3.10 Budget Gap AFTER Measures to Balance the Budget 3.10.1 The table below summarises the estimated budget gap in the mid-range scenario. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Budget Gap Prior to Measures to Balance Budget (10,938) (22,691) (37,922) (47,121) (56,989) Savings Measures 8,467 10,554 15,282 19,920 24,433 Estimated Budget Surplus / (Gap) Cumulative (2,471) (12,137) (22,640) (27,201) (32,556) Estimated Budget Surplus / (Gap) In Year (2,471) (9,666) (10,503) (4,561) (5,355) 3.10.2 The setting of Council Tax should happen on the same day as the Council sets its revenue budget as once all proposals are considered, Council Tax is the balancing figure. The gap shown in the table above is based on a 5% Council Tax increase(this is the assumption that has been in the budget outlook during the year). In order to get to a balanced budget, Council will need to increase Council Tax to 8.9%. The alternative to increasing Council Tax further is that Council would need to fund the gap using reserves or other funds held, which would be a one-off fix, however, Members need to be mindful of the significant gap in future years as well as the pressures facing the capital plan. The table below summarises the position across the years if Council tax is increased by 8.9% in 2025-26 reverting back to an estimated 5% in future years. Draft 2025-26 £000 Mid- Range 2026-27 £000 Mid- Range 2027-28 £000 Mid- Range 2028-29 £000 Mid- Range 2029-30 £000 Budget Surplus / (Gap) in Year as noted in 3.10.1 above (2,471) (12,137) (22,640) (27,201) (32,556) Council Tax additional income 2,471 2,609 2,739 2,876 3,019 Page 39
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based on a further 3.9% increase (total Council Tax of 8.9%) Final Budget Surplus / (Gap) Cumulative 0 (9,528) (19,901) (24,325) (29,537) Final Budget Surplus / (Gap) In Year (9,528) (10,373) (4,424) (5,212) 3.10.3 Appendix 7 provides a summary of the draft budget for 2025-26 at service level. 3.10.4 Members should note the recurring nature of proposals and how this impacts future year’s budget estimates. As an example, should Council reject a budget saving that is recurring in nature, say for £0.150m and replace with a one-off measure, the next year budget gap will be increased by £0.150m. 3.11 Balancing Future Years Budget 3.11.1 The budget gap in the period 2026-29 to 2029-30 across each scenario is summarised in the table below. Budget Gap 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Total £000 Best Case (5,907) (7,343) 262 (344) (13,332) Mid-Range (9,528) (10,373) (4,424) (5,212) (29,537) Worst Case (16,131) (16,763) (10,981) (12,124) (55,999) 4. CONCLUSION 4.1 This report summarises the position with regard to the key issues surrounding the revenue budget and setting of council tax for 2025-26. It also provides estimates of the budget outlook for the period 2026-27 to 2029-30. 4.2 All proposals included within this report result in a balanced budget for 2025-26. 4.3 There remains a significant budget gap in future years and officers will continue to explore options to generate future savings or additional income. 4.4 The Council are asked to consider the funding requests summarised within Appendix 8. If Members are minded to support the funding request consideration needs to be given as to how they would be funded. Page 40
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5. IMPLICATIONS 5.1 Policy – There are policy implications associated with the new saving options and also previously agreed savings options which impact 2025- 26 and beyond. 5.2 Financial – The report outlines the budget position over 2025-26 to 2029-30. 5.3 Legal – Any legal implications have and will be considered when developing savings options. 5.4 HR – Any HR implications have and will be considered when developing savings options. 5.5 Fairer Scotland Duty – See below 5.5.1 Equalities – Equality and Socio-Economic Impact Assessments have been carried out where appropriate for savings options already agreed or developed. 5.5.2 Socio Economic Duty – Equality and Socio-Economic Impact Assessments have been carried out where appropriate for savings options already agreed or developed. 5.5.3 Islands Duty - Equality and Socio-Economic Impact Assessments have been carried out where appropriate for savings options already agreed or developed. This includes consideration of Islands Duties. 5.6 Climate Change – The Council is committed to addressing climate change and reviews of how Services are delivered is ongoing within the available budget resources. 5.7 Risk – There is a separate report assessing financial risks and there is also an overall assessment of risk included within the separate report on Reserves and Balances. 5.8 Customer Service – There may be some customer service implications arising from the new savings options. Future customer service implications will be considered when developing savings options. 5.9 The Rights of the Child (UNCRC) – None. Kirsty Flanagan Executive Director /Section 95 Officer 13 February 2025 Councillor Ross Moreland, Policy Lead for Finance and Commercial Services APPENDICES: Appendix 1 – 2025-26 to 2029-30 Budget Outlook Scenarios Appendix 2 – Non-Pay Inflation Estimates 2025-26 Page 41
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Appendix 3 - Cost and Demand Pressures 2025-26 to 2029-30 Appendix 4 – Health and Social Care Partnership Cost Pressures Appendix 5 – New Management/Operational Savings Appendix 6 – New Policy Options Savings Summary and Templates Appendix 7 – Service Summary of Budget Position Appendix 8 – Funding Requests For further information contact Carolyn Earl, Interim Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 42
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BUDGET OUTLOOK 2025-26 to 2029-30 APPENDIX 1 BUDGET PACK - 27 FEBRUARY 2025 DRAFT 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Base Budget 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 301,965 Base Budget Adjustments 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 7,311 Revised Base Budget 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 309,276 Pay Award - All Employees 4,298 9,050 13,944 17,305 20,733 9,050 13,944 18,985 24,177 12,217 20,532 29,263 38,431 Full year effect of 2025-26 pay award for teachers in 2026-27 base 0 496 496 496 496 496 496 496 496 496 496 496 496 SLARC Recommendations - Elected Members 206 206 206 206 206 206 206 206 206 206 206 206 206 Base Increase 2025-26 133 133 133 133 133 133 133 133 133 133 133 133 133 Pay Increments 599 897 1,194 1,492 1,789 1,194 1,789 2,384 2,979 1,194 1,789 2,384 2,979 Employer's National Insurance Increase 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 3,450 One-off element SPF 0 6,875 6,875 6,875 6,875 6,875 6,875 6,875 6,875 6,875 6,875 6,875 6,875 Total Employee Cost Changes (Council Services) 8,686 21,107 26,298 29,957 33,682 21,404 26,893 32,529 38,316 24,571 33,481 42,807 52,570 Non-Pay Inflation - Council Services 2,978 4,749 6,989 9,359 11,871 5,723 8,610 11,654 14,868 6,670 10,237 13,990 17,946 ASN Support 202 410 624 624 624 410 624 624 624 410 624 624 624 Maintenance/Repair of School Estate 360 360 360 360 360 360 360 360 360 360 360 360 360 School Hostels 55 55 55 55 55 55 55 55 55 55 55 55 55 Election Costs 0 0 327 0 0 0 350 0 0 0 370 0 0 Education ICT Network Infrastructure 295 295 348 348 348 295 348 348 348 295 348 348 348 Planning (Local Development Plan) 0 50 0 0 0 50 0 0 0 50 0 0 0 Airport Maintenance 40 40 40 40 40 40 40 40 40 40 40 40 40 Borrowing to pay for weather incident costs 282 282 282 282 282 282 282 282 282 282 282 282 282 Housing Benefits Admin Grant 40 80 120 160 200 80 120 160 200 80 120 160 200 Civica Revenue and Benefits System 0 0 37 37 37 0 63 63 63 0 137 137 137 Compliance with BMW Ban 558 2,733 3,248 3,248 3,248 3,037 3,609 3,609 3,609 3,341 3,970 3,970 3,970 Bus Transport Contracts 1,735 2,003 2,003 2,003 2,003 2,003 2,003 2,003 2,003 2,003 2,003 2,003 2,003 Saving no longer achievable in full (TB13b) - Roads and Amenity Services Charging 100 100 100 100 100 100 100 100 100 100 100 100 100 Loans Charges relating to Weather Incident as agreed at P&R Committee 80 80 80 80 80 80 80 80 80 80 80 80 80 Migration from Skype for Business to Teams Telephony 0 19 282 282 282 63 300 300 300 108 318 318 318 Insurances 309 309 309 309 309 309 309 309 309 309 309 309 309 Valuation Joint Board 147 402 448 448 448 402 448 448 448 402 448 448 448 Allowance for Cost and Demand Pressures Future Years 0 250 500 750 1,000 500 1,000 1,500 2,000 1,000 2,000 3,000 4,000 Total Cost and Demand Pressures 4,771 8,036 9,731 9,694 9,984 8,634 10,659 10,849 11,389 9,483 12,132 12,802 13,842 Adjustment to Health and Social Care Partnership Payment 4,288 7,341 7,341 7,341 7,341 7,341 7,341 7,341 7,341 7,341 7,341 7,341 7,341 Adjustment to Live Argyll Management Fee 0 118 118 118 118 118 118 118 118 118 118 118 118 Transfer to/from Reserves 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Estimated Expenditure PRIOR to measures to balance the budget 329,999 350,627 359,753 365,745 372,272 352,496 362,897 371,767 381,308 357,459 372,585 386,334 401,093 Scottish Government Grant 263,060 264,865 263,021 263,678 264,337 263,557 260,406 259,755 259,106 262,248 257,801 255,868 253,949 Transfers to/from Reserves - Strathclyde Pension Fund (7,928) 2,000 0 0 0 2,000 0 0 0 2,000 0 0 0 Council Tax 63,929 64,407 64,888 65,373 65,859 64,248 64,569 64,891 65,213 64,090 64,251 64,412 64,572 Total Funding 319,061 331,272 327,909 329,051 330,196 329,805 324,975 324,646 324,319 328,338 322,052 320,280 318,521 Budget Surplus / (Gap) PRIOR to measures to balance the budget (10,938) (19,355) (31,844) (36,694) (42,076) (22,691) (37,922) (47,121) (56,989) (29,121) (50,533) (66,054) (82,572) Measures to Balance the Budget: Fees and Charges 363 940 1,569 2,255 3,002 748 1,156 1,588 2,046 555 753 957 1,167 Council Tax Increase 5,643 9,119 12,793 16,675 20,775 9,111 12,768 16,624 20,689 9,103 12,744 16,575 20,606 Council Tax Increase (Growth element) 0 113 182 256 334 28 46 64 83 56 91 127 166 Management/Operational Savings agreed Feb 2023 35 35 35 35 35 35 35 35 35 35 35 35 35 Policy Savings Agreed Feb 2023 248 724 1,360 1,829 1,943 724 1,360 1,829 1,943 724 1,360 1,829 1,943 Earmarked Reserves Released to the General Fund 1,558 0 0 0 0 0 0 0 0 0 0 0 0 NEW Management/Operational Options 2025 2,102 990 1,029 1,029 1,029 990 1,029 1,029 1,029 990 1,029 1,029 1,029 NEW Policy Options 2025 991 1,527 1,627 1,627 1,627 1,527 1,627 1,627 1,627 1,527 1,627 1,627 1,627 Rounding Adjustment (2) 0 0 0 0 0 0 0 0 0 0 0 0 Total Measures to Balance the Budget 10,938 13,448 18,595 23,706 28,745 13,163 18,021 22,796 27,452 12,990 17,639 22,179 26,573 Budget Surplus / (Gap) Cumulative AFTER measures to balance the budget 0 (5,907) (13,249) (12,988) (13,331) (9,528) (19,901) (24,325) (29,537) (16,131) (32,894) (43,875) (55,999) Budget Surplus / (Gap) In Year AFTER measures to balance the budget 0 (5,907) (7,343) 262 (344) (9,528) (10,373) (4,424) (5,212) (16,131) (16,763) (10,981) (12,124) Mid-Range Scenario Worst Case ScenarioBest Case Scenario Page 43
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NON-PAY INFLATION (COUNCIL) Appendix 2 Service Category Basis of Inflation Inflation Percentage Mid Range 2025/26 Council Wide Electricity Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 104,206 Council Wide Gas Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 21,579 Council Wide Heating Oils Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 10,148 Council Wide Solid Fuel Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 7,413 Council Wide Water Charges Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 14,439 Council Wide Vehicle Fuel Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 30,034 Council Wide Central Repairs - Outside Contractors Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% 72,143 Council Wide Insurances Mid-point set at 20% for 2025/26 per uplifts in 2024/25. Reduced to 15% in subsequent years, with 0.5% tolerance for best and worst case. 20.00% 459,473 Council Wide Contribution to Joint Boards Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 34,987 Council Wide Non-Domestic Rates Estimate for the increase in Non-Domestic Rates, with a tolerance of 0.5% for best and worst case. 0.19% 10,000 Council Wide Contingency for unidentified/insufficient inflation estimate £250k built in to mid-range and £500k built in to worst case scenario 0 764,422 Education Pre-Primary Partner Provider Uplift Reflects the increase in the Real Living Wage from £12/hr to £12.60/hr, with a tolerance of 0.5% for best and worst case. 5.00% 197,070 Education External School Placements Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 30,119 Commercial Services Catering Purchases Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 58,882 Legal & Regulatory Support Leisure SLA-MAKI/Islay Pools Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% 6,806 Legal & Regulatory Support Leisure SLA-Atlantis Based on the movement in RPIX between September 2023 and September 2024 per the SLA, with 0.5% tolerance for best and worst case. 2.70% 18,310 Legal & Regulatory Support NPDO-Variable Element Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% 296,746 Legal & Regulatory Support NPDO-Utilities Rebate Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% (11,226) Legal & Regulatory Support NPDO-Electricity Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 16,274 Legal & Regulatory Support NPDO-Gas Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 6,595 Legal & Regulatory Support NPDO-Heating Oil Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 2,586 Legal & Regulatory Support NPDO-LPG Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 2,251 Legal & Regulatory Support NPDO-Water Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 9,672 Legal & Regulatory Support HUB-Variable Element Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% 46,444 680,529 Customer and Support Services ICT Estimate added at 10% to reflect input from ICT on increasing costs. 10.00% 216,698 Financial Services Annual External Audit Fee Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 8,471 Roads and Infrastructure Public Transport Reflects a 3% uplift for annual inflation set within the terms of the contracts between the Council and the service providers. 3.00% 237,431 Roads and Infrastructure School Transport Reflects a 3% uplift for annual inflation set within the terms of the contracts between the Council and the service providers. 3.00% 152,562 Roads and Infrastructure Waste PPP-Private Contractor Inflation Based on a general inflationary uplift of 3%, with a 0.5% tolerance for best and worst case. 3.00% 224,792 Roads and Infrastructure Waste PPP-Central Government Inflation Based on Landfill Tax increase between 23/24 and proposed 24/25 rate with a 0.5% tolerance for best and worst case. 21.65% 508,770 Roads and Infrastructure Helensburgh Waste Disposal Costs Based on estimate for RPI at 2025 Q1 tracking the Bank of England forecast for CPI at November 2024, with 0.5% tolerance for best and worst case. 3.40% 55,756 Roads and Infrastructure Scottish Environmental Protection Agency Reflects the annual inflation trend in the 2023/24 and 2024/25 financial years with a 0.5% tolerance for best and worst case. 8.00% 7,211 Roads and Infrastructure Roads - Bitumen for Road Surfacing Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 13,901 Roads and Infrastructure Electricity - Street Lighting Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 26,591 Roads and Infrastructure Electricity - Vehicle Charging Points Based on the November 2024 Bank of England Monetary Policy Committee CPI Forecast for 2025 Q1, with a 0.5% tolerance for best and worst case. 2.40% 5,590 Roads and Infrastructure Strathclyde Passenger Transport Requisitions Based on the 2025/26 Scottish Government Revenue Funding floor adjustment value for the Council, with a 0.5% tolerance for best and worst case. 1.95% 12,125 Roads and Infrastructure Refuse Vehicle Ferry Fares Reflects impact on the budget of the published increase in Calmac Ferry Fares for 2025/26, with a tolerance of 0.5% for best and worst case. 5.00% 13,380 Development & Economic Growth Housing Support Contracts Reflects the increase in the Real Living Wage from £12/hr to £12.60/hr, with a tolerance of 0.5% for best and worst case. 5.00% 48,947 1,532,225 2,977,176 Council Wide Total Executive Director Douglas Hendry - Total Executive Director Kirsty Flanagan - Total Total Non-Pay Inflation in the Mid Range Page 44
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COUNCIL COST AND DEMAND PRESSURES 2025-26 to 2029-30 Department Service Cost/Demand Pressure 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Executive Director - Douglas Hendry Education The demand for ASN support in Argyll and Bute has continued to grow with a significant increase in, and early identification of children and young people presenting with complex additional support needs, including mental health difficulties which manifests often in dysregulated behaviours. It is anticipated that growth continues over the next 5 years however the extent of this growth is difficult to determine. Scottish Government statistics show that the number of pupils identified with ASN has increased markedly since 2010 and there continue to be year on year increases. These increases are likely due to continue as we see the impact of the Covid 19 pandemic on children and young people who were born from 2020 onwards and as we work with partners to streamline assessment processes which help us to understand need more thoroughly. Scottish Government statistical datasets show that the percentage of school roll in mainstream schools of pupils with ASN has increased by approximately 3% year on year. Within many authorities, this means increased numbers of children accessing specialist provision. As Argyll and Bute do not have equitable access to Specialist provision in all areas, the cost pressure associated with offering appropriate support within our local schools continues to increase in line with need. 202 410 624 624 624 202 410 624 624 624 202 410 624 624 624 Executive Director - Douglas Hendry Education There is an ongoing need for the Council to manage the maintenance/repair of Schools estate through the education central repairs budget. The demand on this budget has continued to increase due to the amount of statutory maintenance work and emergency repairs which no longer allows for any planned maintenance to be carried out. The cost of planned maintenance has fallen on the service which cannot be sustained. Failure to carry out planned maintenance will impact significantly on the cost of emergency repairs in the future. The Council has over 75 school buildings to maintain and more reactive maintenance work is required from Education Central Repairs due to reduced capital funding. 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 Executive Director - Douglas Hendry Education Following an inspection at Dunoon Hostel by the Care Inspectorate the service require additional staff on rota to support pupils that are currently attending Dunoon Hostel. 55 55 55 55 55 55 55 55 55 55 55 55 55 55 55 Executive Director - Douglas Hendry Legal and Regulatory Services Estimated cost (to be borne by the Council) of carrying out local Government elections in May 2027 (and in financial year 2027/28). Operating approx. 100 polling stations and carrying out poll and count for 11 Multi member wards – requiring 11 separate counts 0 0 327 0 0 0 0 350 0 0 0 0 370 0 0 Executive Director - Douglas Hendry and Kirsty Flanagan Education and ICT The Education ICT Network infrastructure in its current design is no longer suitable to support the future delivery of the education digital learning vision and strategy. It requires a transformative technology upgrade, improved security, and reconfiguration to support in-school and at home learning. There are increased security threats and risks to the corporate and education networks by retaining the education network in its present state. ICT does not have the resource or capacity to undertake a strategic transformation of this scale and complexity without significant investment in hardware and software solutions, and additional engineering resources. It is anticipated a programme of works could take up to two years to fully deliver, and due to the rising security threats, commencement by Summer 2024 is recommended. Capital Costs and revenue costs for 2024-25 have been identified through repurpose of earmarkings. The cost pressure for Education from 2025-26 is £180k for specialist software licensing and an annual revenue requirement for additional engineering resource of £115k as a future cost pressure for ICT. 295 295 348 348 348 295 295 348 348 348 295 295 348 348 348 Executive Director - Kirsty Flanagan Development & Economic Growth Local development plan will require to be done under the new Planning legislation which is a revised process from the current one and will have a 10 year life. The new process has 2 stages where there is likely to be a cost pressure - a gate check followed by an examination some time later. 0 50 0 0 0 0 50 0 0 0 0 50 0 0 0 Executive Director - Kirsty Flanagan Development & Economic Growth Argyll and Bute Council operate three licensed aerodromes at Oban, Coll and Colonsay. These aerodromes are licensed by the Civil Aviation Authority (CAA) as required by law to allow scheduled passenger flight services (for use by paying members of the public) to land and take off. The license stipulates the required safety standards and fire cover required for each aircraft movement. Operations at the licensed aerodromes are audited on a regular basis by the CAA and require the appropriate level of resource. The maintenance budget is no longer sufficient due to price increases and this cost pressure represents an increase to right-size the budget to reflect the pattern of necessary spending over the last few years. 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 Executive Director - Kirsty Flanagan Financial Services At the budget setting meeting in February 2024 it was agreed to borrow to pay for the £4.348m of costs relating to the weather incident that were not claimable through the Bellwin scheme. Whilst the Council secured additional funding in relation to the weather related costs, this allowed the Council to freeze the Council Tax, therefore the borrowing is still required, some in relation to the weather cost and some in relation to other capital investments. 282 282 282 282 282 282 282 282 282 282 282 282 282 282 282 Best Case Mid-Range Worst Case APPENDIX 3 Page 45
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COUNCIL COST AND DEMAND PRESSURES 2025-26 to 2029-30 Department Service Cost/Demand Pressure 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Best Case Mid-Range Worst Case APPENDIX 3 Executive Director - Kirsty Flanagan Financial Services Universal Credit “Full” Service went live in Sept 2018, managed migration for working age claimants began in August 2023 and will be completed by December 2025. Details of the migration of Pension age Housing Benefit claimants have not yet been released initial indications was that the overall migration to Pension Credit will be completed in 2028/2029 although that looks unlikely now. The DWP will reduce the Housing Benefit Administration Subsidy they pay to the Council as some claimants come off of Housing Benefit processed by Council staff and go onto Universal Credit processed by the DWP. The Council’s caseload has reduced since implementation of Universal Credit but it is hard to predict just how quickly the rest of the caseload will migrate from Housing Benefit to Universal Credit between now and 2028/2029. These figures represent our best estimates at this time. 40 80 120 160 200 40 80 120 160 200 40 80 120 160 200 Executive Director - Kirsty Flanagan Financial Services The Council has been engaged in discussions with the supplier of the Revenues and Benefits Management System and also the Electronic Document Management System. We expect cost increases in the future as the supplier moves the systems to the Cloud. The cost presure is an estimate at this time and will be refined as we get nearer to 2027-28. 0 0 37 37 37 0 0 63 63 63 0 0 137 137 137 Executive Director - Kirsty Flanagan Financial Services This is due to the increase in NDR charges resulting from the Scottish Government’s rise in medium and large business rates poundage for 2025/26. This cost is expected to be recurring but subject to potential adjustment following legislative enactment and future revaluations. 68 68 68 68 68 68 68 68 68 68 68 68 68 68 68 Executive Director - Kirsty Flanagan Roads & Infrastructure Services Achieving compliance with ban on biodegradable municipal waste (BMW) which comes into place on 1 January 2026. The costs are the best estimates at this stage and consultants have assisted in producing the estimates. The best case and worst case scenarios are based on the mid-range with a +/- 10% change 558 2,733 3,248 3,248 3,248 558 3,037 3,609 3,609 3,609 558 3,341 3,970 3,970 3,970 Executive Director - Kirsty Flanagan Roads & Infrastructure Services Bus Transport contracts have seen a siginificant increase in new contract prices due to increased costs for fuel, insurance, maintenance, regualtory compliance and driver wages. New contracts have seen a combined annual increase of £975k across Argyll and Bute during 2024-25 with further contract renewals due in 2025-26. Work ongoing on whether savings could be made by reducing services or providing services in a different manner. 1,735 2,003 2,003 2,003 2,003 1,735 2,003 2,003 2,003 2,003 1,735 2,003 2,003 2,003 2,003 Executive Director - Kirsty Flanagan Roads & Infrastructure Services Previously agreed saving from 2018-19 for Roads and Amenity Services Charging (TB13b) is now not fully achievable with a shortfall of £100k. Limited resources within Roads and Infrastructure Services has hampered the ability to procure external work and therefore the income generation expected as part of this saving. Further possible methods to secure external income will be looked at as part of the RIS Review. 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Executive Director - Kirsty Flanagan Roads & Infrastructure Services School Transport for ASN pupils has seen a significant increase due to an increase in number of pupils requiring school transport as well as increased costs. This trend is likely to continue over the coming years with the demand for ASN support expected to increase. 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 Executive Director - Kirsty Flanagan Roads & Infrastructure Services Loans charge for borrowing agreed at P&R on 15 August 2024 to cover £2.029m of the Weather Incident costs. £50k of the loans charges has been funded from elsewhere within the current budget. 80 80 80 80 80 80 80 80 80 80 80 80 80 80 80 Executive Director - Kirsty Flanagan ICT Migration from Skype for Business to Teams Telephony to ensure those staff who need to make and receive external calls can do so. This was agreed at Policy & Resources Committee on 15 August. 0 19 282 282 282 0 63 300 300 300 0 108 318 318 318 Council Wide Council Wide Rightsize Council Insurance Budget - Insurance premiums have risen higher than previous inflationary forecasts due to changes in law, Increase in building values, higher contractor costs for building works, repairs and higher component parts for cars - Inflation 22% 309 309 309 309 309 309 309 309 309 309 309 309 309 309 309 Council Wide Council Wide A letter from the Dunbartonshire and Argyll and Bute Valuation Joint Board was received on 30 January 2025 advising of the financial challenges facing the Board and the estimated 2025-26 to 2027-28 budget gaps along with a request to increase the level of contribution that we make to the Board. Since 2012-13 the core constituent funding to the Board has either reduced or been flast cash for the past 7 years with the Board heavily reliant on reserves. As the reserves will be fully depleted by 2025-26 there is a required for the requisitions to increase. 147 402 448 448 448 147 402 448 448 448 147 402 448 448 448 Council Wide Council Wide General provision for unidentified Cost and Demand Pressures 0 250 500 750 1,000 0 500 1,000 1,500 2,000 0 1,000 2,000 3,000 4,000 TOTAL 4,771 8,036 9,731 9,694 9,984 4,771 8,634 10,659 10,849 11,389 4,771 9,483 12,132 12,802 13,842 Page 46
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SOCIAL WORK COST AND DEMAND PRESSURES - 2025-26 to 2027-28 APPENDIX 4 Service Cost/Demand Pressure 2025-26 £000 2026-27 £000 2027-28 £000 2025-26 £000 2026-27 £000 2027-28 £000 2025-26 £000 2026-27 £000 2027-28 £000 All Social Work Increase to pay base due to 2024-25 pay award (this is partly funded) 384 384 384 384 384 384 384 384 384 All Social Work Estimated Pay inflation reflecting a best case 2%, and mid-range of 3% and a worst case of 5%. 798 1,612 2,442 1,197 2,430 3,700 1,995 4,090 6,289 All Social Work Estimated Pay increments, 2025-26 is based on calculated position following salary template exercise, for future years the best case assumes only 50% of the increments in 2025-26 are required and in the mid-range and worst case, the increase is in line with the increase in 2025-26. 203 305 407 203 406 609 203 406 609 All Social Work Change to employee base for 2025-26 based on the salary template exercise. A significant element of the increase relates to the regrading of staff within Children’s Houses. 282 282 282 282 282 282 282 282 282 All Social Work NIC Increase 864 864 864 864 864 864 864 864 864 All Social Work Non-pay inflation, best and worst case based on unavoidable/inescapable inflation and worst case. 761 1,589 2,458 875 1,830 2,844 987 2,073 3,237 All Social Work Non-pay inflation impact of payroll inflation on NHS posts which are recharged to Social Work. 75 151 230 90 182 277 105 213 325 Adult Care Older People Demand Growth: The number of older people is increasing and older people are living longer with significant health and support needs and significant expectations of the support they are entitled to receive. Best case assumes that this will be offset by efficiency improvement and increasing unmet need / demand. The mid range allows for a 1% increase each year. Worst case is 2% per year on the older adult services budget. 0 0 0 500 1,000 1,500 1,000 2,000 3,000 Adult Care Younger Adults Demand Growth - Physical Disability: services have been operating within budget following delivery of savings and previous budget increases. Best case is no additional demand pressures beyond inflation, mid range makes some allowance in 2026/27 onwards. 0 0 0 0 121 184 90 183 279 Worst CaseMid RangeBest Case Page 47
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SOCIAL WORK COST AND DEMAND PRESSURES - 2025-26 to 2027-28 APPENDIX 4 Service Cost/Demand Pressure 2025-26 £000 2026-27 £000 2027-28 £000 2025-26 £000 2026-27 £000 2027-28 £000 2025-26 £000 2026-27 £000 2027-28 £000 Worst CaseMid RangeBest Case Adult Care Mental Health Demand Growth - As above, services operating within budget overall. The best case assumes a 0% increase in spending reflecting the limited service capacity in the area, the mid-range reflects 2% growth in 26/27 and 27/28 and the worst case reflects 3% growth. 0 0 0 0 131 199 97 198 302 Adult Care Budget Adjustment to reflect 2024/25 levels of overspending on Older Adult Services. This is in addition to future demand growth highlighted above. It is not expected that the overspending can be addressed quickly enough to enable this to be reduced in 2025/26. Best case assumes progress in 2026/27 and would require systems improvements and reductions in agency staffing utilisation. 2,000 1,500 1,500 2,000 2,000 2,000 2,500 2,500 2,500 Children and Families Looked After Children Budget Adjustment - to reflect significant increase in demand for placements in external residential care facilities. 700 700 700 700 700 700 700 900 1,100 Adult Care Mental Health Budget Adjustment - Services are operating within budget at present and therefore best case is to assume that this will continue in 2025/26. The budget will be reviewed annually to reflect spending patterns. 0 0 0 0 265 397 112 265 397 All Social Work Allowance for unknown cost and demand pressures which could arise. Per James Gow this is to reduce to £200k pa 0 0 0 200 400 600 200 400 600 TOTAL COST AND DEMAND PRESSURES 6,067 7,387 9,267 7,295 10,995 14,540 9,519 14,758 20,168 Page 48
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MANAGEMENT/OPERATIONAL SAVINGS OPTIONS - 2025-26 APPENDIX 5 Saving £'000 FTE H/Count Saving £'000 FTE H/Count Saving £'000 FTE H/Count FS 001 25/26 Financial Services Increase in Agency Income from Scottish Water and a reduction in supplies and services budgets following a review. 51 0.0 0.0 51 0.0 0.0 51 0.0 0.0 RIS 002 25/26 Commercial Waste A high level review of self-catering units has highlighted that some do not have commercial waste contracts. A further more detailed review will be carried out but it is anticipated that there is additional income that can be budgeted for. This saving will be monitored and reported during the year. 700 0.0 0.0 700 0.0 0.0 700 0.0 0.0 CW 001 25/26 Council Wide Following a review of some supplies and services budget, there are a number of small efficiences that can be made within various cost centres will limited impact. 47 0.0 0.0 49 0.0 0.0 88 0.0 0.0 CS 002 25/26 Council Catering Service Over the last year the department has been revising delivery models to increaes efficiency and effectiveness of the service and are able to reduce the budget as a result of this. 50 0.0 0.0 50 0.0 0.0 50 0.0 0.0 CS 003 25/26 Property Services Condition Survevys - due to favourable market conditions and the frequency to undertake the condition surveys a one- off saving of £50k can be made in 2025/26. 50 0.0 0.0 0 0.0 0.0 0 0.0 0.0 2027-28Ref Service Area Saving Summary 2025-26 2026-27 Page 49
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MANAGEMENT/OPERATIONAL SAVINGS OPTIONS - 2025-26 APPENDIX 5 Saving £'000 FTE H/Count Saving £'000 FTE H/Count Saving £'000 FTE H/Count 2027-28Ref Service Area Saving Summary 2025-26 2026-27 LRS 001 25/26 Schools Contracts - NPDO/DBFM As part of contract management measures there has been a contractual review of the ongoing base budget requirements and the base can be reduced on a recurring basis going forward. 108 0.0 0.0 108 0.0 0.0 108 0.0 0.0 LRS 002 25/26 Elections The annual budget for elections of £36,751 covers the running costs of the election office £4,848 with the balance of £31,903 being available to fund by- elections for the Council and Community Councils. Given that these are unpredictable and as such outwith our control it is proposed that this is treated as a centrally funded cost pressure going forward with the budget of £31,903 being removed from the core budget. 32 0.0 0.0 32 0.0 0.0 32 0.0 0.0 Loans Fund Loans Fund A detailed review of the loans fund will be undertaken, however, it is anticipated that a one-off saving of at least £0.500m will be achievable within 2024-25 that could be earmarked and used to balance the 2025-26 budget. The saving is a result of slippage in the capital programme and a better return on interest rate estimates. 500 0.0 0.0 0 0.0 0.0 0 0.0 0.0 Page 50
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MANAGEMENT/OPERATIONAL SAVINGS OPTIONS - 2025-26 APPENDIX 5 Saving £'000 FTE H/Count Saving £'000 FTE H/Count Saving £'000 FTE H/Count 2027-28Ref Service Area Saving Summary 2025-26 2026-27 Funding Funding After the Council set its 2024/25 budget, the SG allocated the Island Cost Crisis Funding that was to be used to support increasing service costs in islands. As our budget was already set, this funding was set aside and can be carried forward and used to help balance the 2025/26 budget on a one-off basis. 564 0.0 0.0 0 0.0 0.0 0 0.0 0.0 2,102 0.0 0.0 990 0.0 0.0 1,029 0.0 0.0 Page 51
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POLICY SAVINGS OPTIONS - 2025-26 APPENDIX 6 Saving £'000 FTE H/Count Saving £'000 FTE H/Count Saving £'000 FTE H/Count RIS 001 25/26 Roads and Infrastructure Services A reivew of Roads and Infrastructure is currently being carried out. Stage 1 was reported to EDI in June 2024 and Stage 3- 4 are progressing. Savings are expected to be identified and Members will be asked to agree each saving option when it is identified. The savings figure represents a target level of savings. 300 tbc tbc 800 tbc tbc 800 tbc tbc EDU 001 25/26 Education Services Education Service are about to commence a review of the service, in a similar way to Roads and Infrastructure. The savings figure represents a target level of savings for Year 1 only at this stage, as the review progresses, further savings will be identified. 200 tbc tbc 200 tbc tbc 200 tbc tbc CPD 001 25/26 Community Planning and Development Staffing efficiencies through workforce planning and service re-shaping to better meet needs from communities on assets and funding. 38 1.0 1.0 63 1.0 1.0 63 1.0 1.0 DEG 001 25/26 Development Policy Re-organisation of the service and the posts therein that carry out specific functions creating a better structure for the future. 44 1.0 1.0 44 1.0 1.0 44 1.0 1.0 2026-27 2027-28Ref Service Area Saving Summary 2025-26 Page 52
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POLICY SAVINGS OPTIONS - 2025-26 APPENDIX 6 Saving £'000 FTE H/Count Saving £'000 FTE H/Count Saving £'000 FTE H/Count 2026-27 2027-28Ref Service Area Saving Summary 2025-26 DEG 002 25/26 Development Projects (Planning) Introduction of new charges for returned applications, retrospective planning applications and discharge of planning conditions/confirmation of compliance. For future years assumed increase income as a result of SG review of statutory planning fees. 45 0.0 0.0 45 0.0 0.0 145 0.0 0.0 LRS 003 25/26 Governance Following a review of the Governance Team it is proposed to take advantage of a retirement within the team to re- structure. The revised team structure will allow for better use of available resource and ensure that key priority areas service levels are maintained. 33 2.0 2.0 44 2.0 2.0 44 2.0 2.0 LA 001 25/26 Live Argyll 10% cut to Live Argyll Management Fee - savings options to deliver this level of saving will be determined by the Live Argyll Board. 311 tbc tbc 311 tbc tbc 311 tbc tbc CS 001 25/26 Community Sport Removal of payments to Camanachd Association and Scottish Rugby at £10,000 each. 20 0.0 0.0 20 0.0 0.0 20 0.0 0.0 991 4.0 4.0 1,527 4.0 4.0 1,627 4.0 4.0 Page 53
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2025-26 BUDGET PREPARATION – SAVING OPTION Executive Director with Responsibility for Roads and Infrastructure Ref: RIS 001 25/26 Service Delivery Area Roads and Infrastructure Saving Target Detail of Savings Proposal During 2023/24 external consultants carried out a full review of the Roads and Infrastructure Service. Findings from stage 1 were reported to the EDI Committee, and subsequently the Council approved that officers move onto the next stages of the Review. Officers will now examine the recommendations in detail and opportunities for service improvements. Delivery of savings and detailed proposals on how the savings target will be met will be brought forward throughout 2025/26 for members approval and a target figure of £300k has been set. Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 300 X X 800 X X 800 X XX Page 54
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2025-26 BUDGET PREPARATION – SAVING OPTION Executive Director with Responsibility for Education Ref: EDU 001 25/26 Service Delivery Area Education Saving Target Detail of Savings Proposal Given the many challenges currently faced by the Education Service it is essential to ensure that our service design and delivery model is both efficient and effective. Our goal is to achieve improved outcomes for our children and young people, while also providing best value and supporting the Council’s ongoing financial savings requirements. Therefore a review of the Education Service is being commissioned which will address the Service’s current structure, identify potential savings, as well as ideas for further innovation, collaboration, commercialisation, externalisation and/ or participatory budgeting of elements of the Service. As the review is in the early stages an estimated savings figure of £200k has been identified for 2025-2026. Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 200 X X 200 X X 200 X XX Page 55
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2025-26 BUDGET PREPARATION – SAVING OPTION Chief Executive Ref: CPD 001 25/26 Service Delivery Area Community Planning and Development Saving Target £63k Detail of Savings Proposal Over the past few years we have been doing the following in preparation of asks to reform service and deliver differently to meet council priorities within the reducing budgets: Tests of change- income, collaboration • Trialling delivering CPP to another council through SLA • Initiating trial linking health improvement work (HSCP/NHSH) and community development work to support community organisations. • Creating shared budget posts for project work in CPP • External funding around posts, i.e. levelling up. Digital • Online tools and resources for community organisations • Online collaborative space, Basecamp, to enable partnership document sharing and communication Workforce -Trialling tests of change within team, • Team members trained in supporting communities on assets/ asset transfer, to strengthen offer and test this to come from the community development resource (x 4 officers) rather than one dedicated officer. • Knowledge transfers from post preparing for retirement and trials of work packages into different parts of team e.g. enhancing offer of funding support to communities by testing this in another area of team. Savings proposals are from the results of the above: Year 1 (2025-26) – £38k staffing efficiencies through workforce planning and service re-shaping to better meet needs from communities on assets and funding. Year 2 (2026-27) £25k test of change – collaborative working between NHS and Council Community Development service to support the capacity of community organisations who’s purpose supports people at most vulnerable stages such as those experiencing addictions, into positive outcomes. ‘One authority’ approach to setting up systems to address prevention, social need, community capacity, community-led recovery. This builds on test of change from 2024/25 joining health improvement and community development approaches to empower communities and those most in need. Page 56
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Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 38 1 1 63 1 1 63 1 1 Page 57
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2025-26 BUDGET PREPARATION – SAVING OPTION Head of Development and Economic Growth Ref: DEG 001 25/26 Service Delivery Area Development Policy Detail of Savings Proposal Re-organise department: Re-organising the team will result in a better designed and more efficient team structure. The current Development Management team already possess the necessary expertise which will continue to develop over time. Existing Development Policy staff have the required expertise, even if not in full time roles. Re-organising will create a better structure for succession planning and a saving of £44k can be delivered by 2025/26. • Delete 1 Senior Strategies Office at LGE12 to create one LGE13 post to act as team lead for whole of Development Policy including GIS, planning policy and the specialists. • The other Senior Strategies Officer at LGE12 takes responsibility for LDP3 delivery and planning officers. • Delete vacant LGE11 Conservation and Design Officer post. If and when expertise is required this will be obtained from consultants (this cost can be capitalised in project work if supporting regeneration activity). Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 44 1 1 44 1 1 44 1 1 Page 58
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2025-26 BUDGET PREPARATION – SAVING OPTION Head of Development and Economic Growth Ref: DEG 002 25/26 Service Delivery Area Development Projects Detail of Savings Proposal Development Management (DM): Increased Fee Income from Future Scottish Government Review of Statutory Planning Fees: Potential Saving: Increased Income £100k from April 2027 The Scottish Government have set out the aspiration that development management activity (i.e. the processing of planning and related applications) should be undertaken on a full cost recovery basis. Based on the 2024/25 budget for DM additional surplus income of £115k would be required to reach a cost recovery position for DM and Planning Enforcement activities. Whilst planning fee regulations have recently been updated in 2022, the Scottish Government have subsequently acknowledged that the current statutory fee structure still does not support full cost recovery across Scotland and have provided an undertaking for further review of statutory fees although there is no firm commitment as yet on the timescale for this to be realised. The Scottish Government have also indicated that with any increase in fee income there will also be an expectation that additional funds will be invested in the improvement of performance. Accordingly, it is proposed that any further saving to be drawn from an increase in statutory planning fee income is deferred until 2027/28 and may require to be reviewed in respect of any commitment imposed by the Scottish Government in relation to performance improvement. Introduction of Administration Charge for Returned Applications: Proposed Saving: Additional Income £10k from April 2025 The Development Management Service currently return an average of 200 planning and related applications per annum that have been submitted but which fail to meet the minimum legal criteria for consideration and determination. At present the cost of administering the registration and validation check of returned applications is borne entirely by the Council. The introduction of a £50.00 administration charge would generate additional income of approx. £10k per annum which is currently lost when planning fees are returned with the invalid application. There would be no additional cost to the Council in implementing this saving as this additional income would be raised by deducting the administration charge prior to returning an application and the balance of any statutory planning fee. Introduction of a Surcharge for Retrospective Planning Applications: Proposed Saving: Additional Income £10k April 2025 The Town and Country Planning (Fees for Applications)(Scotland) Regulations 2022 introduced scope for a planning authority to impose a surcharge on retrospective applications for planning permission as a means of discouraging this type of submission through the imposition of a financial disincentive for beaching planning control and seeking to regularise this at a later date. Page 59
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The Fee Regulations set out that the surcharge can be a maximum of 25% of the statutory fee payable. In order to implement the surcharge the Council would require to publish information that identifies how the surcharge is calculated and the circumstance in which it will be imposed. Based on a review of previous years income identified as a retrospective submission, the imposition of a 25% surcharge would be expected to raise additional income of £10k per annum. Introduction of a Discretionary Charge for Discharge of Planning Conditions / Confirmation of Compliance: Proposed Saving: Additional Income £25k from April 2025 A significant portion of 1000+ statutory planning and related permissions granted annually by the Council are subject to planning conditions which either seek to address a shortcoming in the information provided post determination, or to impose mitigation measures that are required to ensure that the development as built is compliant with the requirements of the Development Plan. The handling of post determination discharge of details pursuant to condition are an additional burden on both the admin and professional resource of the DM Service, as are requests from an applicant to confirm that mitigation measures have been satisfactorily completed. The Town and Country Planning (Fees for Applications)(Scotland) Regulations 2022 introduced scope for a planning authority to introduce discretionary charges in relation to providing written compliance with the terms of a planning condition. Benchmarking with other authorities would indicate that the imposition of a discretionary charge of £100 per submission is a reasonable cost for this service. Whilst the discharge of conditions is a regular activity within the Development Management Service the manner in which workflow and data is currently recorded for post determination submissions precludes detailed analysis. As a conservative estimate however it is expected that some 250 post determination requests to discharge conditions will be processed annually with potential income of £25k per annum. Development of workflow for the handling and recording of post determination submissions would be required prior to implementation but is expected to be capable of being addressed through adaption of existing IDOX/Civica systems. Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 45 0 0 45 0 0 145 0 0 Page 60
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2025-26 BUDGET PREPARATION – SAVING OPTION Head of Legal and Regulatory Support Ref: LRS 003 25/26 Service Delivery Area Governance Potential Savings Governance Team Following a review of the Governance Team it is proposed to take advantage of a retirement within the team to re-structure. This re-structure will see the deletion of one LEG 12 post and one LGE 7 post and the creation of an LGE 9 post. The revised team structure will allow for better use of available resource and ensure that key priority areas service levels are maintained. Total gross annual Saving with this option is £43,513 2025-26 2026-27 2027-28 £000 FTE H/Count £000 FTE H/Count £000 FTE H/Count Governance restructure 33 2.0 2 44 2.0 2 44 2.0 2 Page 61
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2025-26 BUDGET PREPARATION – SAVING OPTION Head of Commercial Services Ref: LA 001 25/26 Service Delivery Area LIVE Argyll Saving Target 10% reduction in Management Fee Detail of Savings Proposal LIVE Argyll (LA) are a charitable trust which deliver a number of statutory and discretionary functions on behalf of the Council including Leisure, libraries, cultural services and learning development. Similar to previous years, this option, proposes a reduction to the annual management fee that is paid to LA by the Council. The management fee equates to 44% of LA operational costs with the remainder being underpinned by self-generated income (56%). There has been reduction in reliance on Management Fee in recent years from £4.07m to £3.2m whilst retaining full service provision. There was a 10% reduction in Management Fee in 2024/25 and as a result LA proposed a number of balancing actions in their Business Plan including a revised management structure, increasing income, closure / reduction of library services and utilisation of reserves, and these actions appear to have been implemented by LA. This option will require LA to produce a revised Business Care for Council to consider. It is possible that LA will come to a view that they make compulsory redundancies and this is a matter for them. It should be noted that the directors of the LA have a responsibility to ensure the ongoing viability of the company. Management Fee reductions alongside continuing unfunded cost pressures when taken in conjunction increases the risk of noncompliance and places a risk that directors deem the company no longer viable. Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 311 Tbc Tbc 311 Tbc Tbc 311 Tbc Tbc Page 62
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2025-26 BUDGET PREPARATION – SAVING OPTION Head of Commercial Services Ref: CS 001 25/26 Service Delivery Area Community Sport – Shinty and Rugby Saving Target £20,000 Detail of Savings Proposal For over 10 years the Council have supported the development of community sport through the direct financial payment to Camanachd Association (CA) and Scottish Rugby (SR). In this year 2024/25 both SR and CA received a payment of £10,000 each. This figure has been consistent at this level for approximately 10 years. The funding is a joint partnership between CA / SR, Sport Scotland, Live Argyll and Argyll & Bute Council and it employs a dedicated Regional Development Officer in the Argyll & Bute Region to lead the plan for the promotion and development of each sport in Argyll & Bute. The 2x regional development officers (1 for each sport) work with Live Argyll, support schools (Active Schools) as well as local clubs to increase participation, improve accessibility to sport, improve the quality of development and support community development. There is no direct Council staff employed and agreement to fund the posts are on a 3-year basis but with 1 year funding support commitment. There is a high likelihood that the Regional Development Officers posts would be removed if any of the 3 funding partners pulled funding. Both CA and SR have been informed that this is a potential strategic savings option that is being considered. Camanachd Association The Camanachd Association have stated that Council funding supports Camanachd Association to: • Enhance shinty’s reach into communities through teacher training and collaboration with schools and active schools to maximise their contribution to shinty. • Empower young people to develop shinty participation and awareness in their community. • Foster corporate partnerships to further support the growth and development of shinty in Argyll and Bute. • Sustain and increase the number of boys and girls playing shinty that is inclusive for all. • Develop well organised run clubs and associations. • Recruit and train volunteers. Scottish Rugby SR have confirmed in January 2025 that the Council funding is essential to continue the Rugby Development Officer Post. The Argyll Post has been vacant for a few weeks but is currently out to recruitment with the outcome of this Savings Template now being a factor to Scottish Rugby to consider before appointment. The Development Officer works to:- Page 63
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• Extend rugby’s reach through collaboration with schools, teachers, and active schools programs to increase participation. • Empower young people to grow rugby’s presence and visibility within their communities, through developing local leaders and national and regional youth panels. • Build corporate and community partnerships that strengthen rugby’s foundation and future. • Sustain and grow the number of boys and girls participating in inclusive rugby activities. • Support the development of well-organized and high-performing clubs. • Recruit, train, and empower volunteers essential to the sport's development. It is likely the SR DO would cease with near immediate effect if this saving is made subject to appropriate notice or freeze on the current recruitment. Saving 2025-26 2026-27 2027-28 £000 FTE H/Count Cumulative £000 FTE H/Count Cumulative £000 FTE H/Count 20 0 0 20 0 0 20 0 0 Page 64
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APPENDIX 7 SERVICE SUMMARY OF BUDGET POSITION 2025-26 Department Service 2024-25 Budget Other Base Budget Adjustments Settlement Commitments Updated Base Budget Employee Budget Changes Non-Pay Inflation - Inescapable Cost and Demand Pressures Live Argyll Management Fee Adjustment Measures to Balance the Budget Social Work Pressures Absorbed by HSCP DEFRA Finance Order Updates Post Meeting Adjustments Preprofiling 2024-25 Draft Budget £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 Council Departments: Chief Executive's Unit Chief Executive 900 5 0 905 51 0 0 0 (38) 0 0 0 0 0 918 Executive Director (Douglas Hendry) Executive Director (Douglas Hendry) 29 2 0 31 25 0 0 0 0 0 0 0 0 0 56 Executive Director (Douglas Hendry) Head of Commercial Services 10,265 171 0 10,436 595 155 0 0 (466) 0 0 0 0 0 10,720 Executive Director (Douglas Hendry) Head of Education 115,495 1,990 2,700 120,185 4,589 337 797 0 (201) 0 0 0 0 0 125,707 Executive Director (Douglas Hendry) Head of Legal and Regulatory Support 21,228 37 0 21,265 247 377 0 0 (342) 0 0 0 0 0 21,547 Executive Director (Kirsty Flanagan) Executive Director (Kirsty Flanagan) (366) 2 0 (364) 20 0 0 0 0 0 0 0 0 0 (344) Executive Director (Kirsty Flanagan) Head of Customer Support Services 8,794 59 0 8,853 573 124 115 0 (27) 0 0 0 0 0 9,638 Executive Director (Kirsty Flanagan) Head of Development and Economic Growth 7,897 110 (23) 7,984 554 64 40 0 (128) 0 0 0 0 0 8,514 Executive Director (Kirsty Flanagan) Head of Financial Services 6,756 (31) 123 6,848 410 51 40 0 (132) 0 0 0 0 0 7,217 Executive Director (Kirsty Flanagan) Head of Roads and Infrastructure Services 33,315 348 190 33,853 1,301 1,327 2,893 0 (1,340) 0 (1,348) 0 0 0 36,686 0 0 0 0 0 0 0Non Departmental: 0 0 0 0 0 0 0 Joint Boards Joint Boards 1,458 (114) 0 1,344 0 35 147 0 0 0 0 0 0 0 1,526 Other Operating Income & Expenditure Elected Members 1,199 33 0 1,232 272 0 0 0 0 0 0 0 0 0 1,504 Other Operating Income & Expenditure Sundry Services 577 1,399 0 1,976 37 39 0 0 0 0 0 0 0 0 2,052 Other Operating Income & Expenditure Unfunded Pensions 1,554 0 0 1,554 0 0 0 0 0 0 0 0 0 0 1,554 0 0 0 0 0 0 0Non Controllable Costs: 0 0 0 0 0 0 0 Insurances 1,989 0 0 1,989 0 459 309 0 0 0 0 0 0 0 2,757 Non Domestic Rates 5,091 300 0 5,391 0 10 68 0 0 0 0 0 0 0 5,469 Apprenticeship Levy (Council) 612 7 2 621 12 0 0 0 0 0 0 0 0 0 633 Capital Charges (loans charges) 7,967 0 0 7,967 0 0 362 0 0 0 0 0 0 0 8,329 0 0 0COUNCIL TOTAL 224,760 4,318 2,992 232,070 8,686 2,978 4,771 0 (2,674) 0 0 0 0 244,483 Health and Social Care Partnership: Social Work Chief Officer (3,245) 0 2,278 (967) 36 0 0 0 0 (1,093) 0 0 0 0 (2,024) Social Work Acute and Complex Care 21,474 0 0 21,474 350 0 0 0 0 0 0 0 0 0 21,824 Social Work Children & Families 15,200 0 0 15,200 1,060 0 0 0 0 0 0 0 0 0 16,260 Social Work Health and Community Care 43,289 0 257 43,546 1,370 0 0 0 0 0 0 0 0 0 44,916 Social Work Strategic Planning and Performance 486 0 0 486 30 0 0 0 0 0 0 0 0 0 516 0 0SOCIAL WORK TOTAL 77,204 0 2,535 79,739 2,846 0 0 0 0 (1,093) 0 0 0 0 81,492 Rounding 1 TOTAL 301,964 4,318 5,527 311,809 11,532 2,978 4,771 0 (2,674) (1,093) 0 0 0 0 325,976 Funding: Scottish Government Funding 259,134 Scottish Government Funding for ENICs 2,578 Council Tax Income 69,570 Saving Options Funded by Reserves 1,064 Transfer from Reserves to General Fund 1,558 Balance to Reserves - Council (6,875 one off pension saving less 2,000 released for 25-26) (4,875) Social Work - one off pension saving to be held in Council reserves (3,053) OVERALL FUNDING SURPLUS / (GAP) 0 Page 65
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Appendix 8 FUNDING REQUESTS 1. Introduction 1.1 Funding requests have been received to be considered as part of the Budget as outlined below. 2. MacTaggart Leisure Centre, Islay 2.1 During the budget process over the past two years MacTaggart Leisure Centre in Islay has benefited from a £30,000 uplift in their Service Level Agreement Payment. The Leisure Centre have said that the extra £30,000 above the Service Level Agreement has kept them afloat over the last 2 years. 2.2 The ever rising costs to run the Centre, electricity, utility bills, chemicals, insurance and staffing costs are becoming even more of a challenge and difficult to find the extra monies to cover these rising costs. The Centre also had unexpected plant faults, and it was essential they were repaired. 2.3 The waste heat from the Distillery has also contributed to their financial challenges, with the Distillery stopping production during August and October (and for a month at Christmas). When the Distillery started back up on 22 October, the Centre was not able to utilise the waste heat again due to the return flow pipe being burst underground to the Distillery from the Centre. The implications of this are that the Centre are now relying on oil usage which costs significantly more. The engineer working on this fix has advised that it is not a quick fix and as at January the Centre were still waiting on timescales for the repairs. 2.4 The Centre have asked for another year of the extra £30,000 due to the outcomes of this financial year being more financially challenging for the Centre than predicted. 2.5 The request is for funding of £30,000. Members are asked to consider this request and how it would be funded. 3 Argyll and Isles Tourism Cooperative (AITC) 3.1 Argyll and Isles Tourism Cooperative has received vital financial support from Argyll and Bute Council over a number of years. Combined with membership fees and other grant support, they have invested in campaign and search engine optimisation (SEO) content development. Primary websites Wild About Argyll and Love Oban, significantly uplift the reach of new and existing visitors and support businesses across the sector. Page 66
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3.2 This investment has led to the best visitor reach they have achieved in their 13- year tenure, meaning the destination is reaching and inspiring more visitors than ever before. • Over 500,000 unique visitors to our websites, delivering over 1m user sessions. • Almost 50,000 social media followers. • A newsletter database of 500+. 3.3 Recent visitor data for 2024 suggests that visitor numbers to Scotland are down from 2023 due to wider factors such as ongoing ferry issues, poor weather, the cost of living subduing the domestic visitor market, and rising business costs. AITC comment that they must continue to market the destination with VisitScotland to ensure that Argyll and Bute continue to enjoy the significant economic impact our visitors bring. 3.4 AITC will continue to support businesses with understanding and implementing (if applicable) the Visitor Levy and will continue to provide learning opportunities around the following themes: • Marketing practices • Social media content development • PR and media relations. 3.5 The budget requested to support the overall delivery of the marketing activities for 2025-26 will be delivered by the AITC team and specialist partners as required. Funds will be drawn from membership fees paid to AITC and requested £75,000 grant from Argyll and Bute Council. Grants from VisitScotland and other parties may be utilised if available. Where possible, they will use existing assets and repurpose relevant content. They will seek additional assets and campaign opportunities via key regional partners. The £75,000 Argyll and Bute Council grant is anticipated to be apportioned as follows. 3.6 The £75,000 Argyll and Bute Grant is anticipated to be apportioned as follows: ACTIVITY BUDGET OUTCOMES PR, media – destination positioning / print 5,000 • Reach new audiences. Travel Trade Activity 5,000 • Reach new audiences. Bloggers, Influencers 10,000 • Reach new audiences. • Extend the season. Paid social promotion 2,500 • Boost marketing reach across all campaigns. New format, license-free photography and video 5,000 • Assets that can be shared with Visit Scotland, A&BC & and AITC Members. SEO Copywriting and new content development 10,000 • Insight-based new content across all Wild About Argyll & Love Oban areas. Campaign delivery 32,500 Page 67
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Business support initiatives 5,000 TOTAL £75,000 3.7 The request is for funding of £75,000 and further information related to this request has been emailed to all Members on 13 February 2025. Members are asked to consider this request and how it would be funded. 4 Culture, Heritage and Arts Assembly, Argyll and Isles (CHARTS) 4.1 The Culture, Heritage and Arts Assembly, Argyll and Isles (CHARTS), is requesting £95,000 of financial support from Argyll and Bute Council for the year 2025-26. This will be used to enable development their delivery plan 2025-26, building resilience and profile across the region's culture, arts and heritage sector. It aims to drive the sector forward and build on the successes the organisation has achieved to date, including through the £75,000 support received from the Council in 2024-25. 4.2 Since 2020, CHARTS has generated an income in excess of £1.2m for the culture sector, building on a total of £325,000 support from Argyll and Bute Council across the same period. This demonstrates significant return on Council investment that has enabled CHARTS to continue its successful project delivery and grow reputation for the region. 4.3 The Board recognises that this request to the Council is higher than those made in previous years and there is a distinct reason for this. It is now imperative that CHARTS upgrades its website capabilities as key function to sustaining the sector, as its original website operations system funded by the Council in Place Partnership with Creative Scotland (2019), has come to an end, leaving the organisation at risk with a digital structure which is neither suitable nor secure for sector and stakeholder communications or to assist the organisation in generating increased income to help sustain the sector. As a charitable organisation the Board is conscious of the need to diversify income streams and this is a priority as the organisation develops in order to become more sustainable, including with plans to develop ecommerce from 2025, it is vital to upgrade the website, and its visitor offer. 4.4 CHARTS strategy meets the ambitions of the Argyll and Bute Economic Strategy (2024 – 2034) with a focus on partnership and collaboration and delivers across the four strategic key pillars: People, Place, Planet and Prosperity. The organisation designs innovative projects and programmes to secure investment for training and work across the sector and is increasing its work with young people to assist to sustain the regions rich cultural assets. As a Placemaking organisation, CHARTS assists to build the profile of the region as an attractive place to live and work. The organisation continually addresses the decline in the economically active population, improving workforce skills for members and stakeholders. CHARTS attracts highly experienced staff to project management roles, and promote equal access to education opportunity, project commissions and awards, supporting economic opportunities that help to sustain cultural businesses and creative ambition. Page 68
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4.5 CHARTS’ purpose is to work towards a sustainable future for the important culture, heritage and arts business sectors which has been identified as a key economic driver with real growth potential and which has wide impact on skills development, supporting young people and other sectors such as tourism and food and drink, which they have been able to demonstrate across recent years through collaborations and commissioning. Their work not only aligns with a key aim of the Council’s Economic Strategy 2024-2034, but also other key national and local government strategies including the Visitor Economic Regional Growth Strategy, and the Argyll and Isles Strategic Tourism Partnership Visitor Economy Recovery and Growth Strategy, to support the future sustainability of the Argyll and Bute creative industries. 4.6 The request is for funding of £95,000 and further information related to this request has been emailed to all Members on 13 February 2025. Members are asked to consider this request and how it would be funded. 5 Loch Lomond and the Trossachs National Park – West Highland Way 5.1 Following many months of discussions and agreement amongst the West Highland Way Management Group partners, a new charitable body – the West Highland Way Trust – was registered with OSCR in October 2024. The charity is currently being set up and once it is fully operational, it will provide additional fundraising and income generation opportunities to support the Access Authorities to maintain the route. 5.2 As a short-term action to ensure that the Trust has a solid base to build from, there was agreement that contributions from each Access Authority would provide value for money and, to that end, so far Highland Council and National Park Authority have committed funding of £10,000 each for financial year 2024-25 and 2025-26. As a partnership they are seeking similar from Argyll and Bute, Stirling and East Dunbartonshire Councils. The ask, at this time, to Argyll and Bute Council is a one-off £10,000 contribution. NatureScot has also responded positively in terms of some financial support for this new way to help sustain the management and maintenance of long-distance routes. 5.3 The Trust presents an opportunity to significantly support the work of the public bodies, including financially, to ensure the West Highland Way is kept maintained to the appropriate standard so the communities and businesses along the route can continue to benefit from this key asset, along with ensuring access to and protection of the surrounding nature and environment. For the avoidance of doubt, the intention is that the working group of Access Authority staff continues to operate to support collaborative management, maintenance and investment for the whole route. In time, this group should be supported financially by the Trust with the increased revenue generation. 5.4 The whole ethos of the Trust is to pursue fundraising opportunities that would otherwise be unavailable to Access Authorities, so it is hoped that the Council would see this as a spend to save scenario in the longer term. Page 69
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5.5 The request is for funding of £10,000 and further information related to this request has been emailed to all Members on 13 February 2025. Members are asked to consider this request and how it would be funded. Page 70
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 REVENUE BUDGET 2025-26 FEES AND CHARGES 1 EXECUTIVE SUMMARY 1.1 This report provides Members with information in relation to fees and charges for 2025-26. 1.2 The Council raises fees and charges for a number of services it delivers, and a review of the level of fees and charges is carried out each year. 1.3 The general increase to fees and charges is proposed at 6% for 2025-26. A 6% increase was applied in 2024-25 following a 6% increase in 2023-24 and a 3% increase each year between 2017-18 and 2022-23. 1.4 There are some exceptions to the general inflationary increase which are outlined within the report at paragraph 3.2.2. There are also charges where no inflationary increase has been applied, noted in paragraph 3.5 and charges where the rate is set by others, noted in paragraph 3.6. The total of the general inflationary increase plus the exceptions would equate to additional income of £0.363m. 1.5 Harbour Fees have been increased by 3%. This 3% increase is ring fenced to fund asset improvement and sustainability within the piers and harbours. This is estimated to generate additional income of £0.279m. No general inflationary increase has been proposed for piers and harbours dues to ensure that the service is cost neutral. 1.6 New fees and charges which are being introduced for 2025-26 are itemised in section 4. Ferry Services o Jura Ferry Concession Fare, car and driver o Cuan Ferry Concession Fare, car and driver Short-term let licensing o New fees introduced on the back of a revision of the STL Policy. Environmental Health Section 50 Licence Certificate o New fee to recover the costs from business as a result of savings option DEG 002 25/26 New discretionary planning fees that are part of proposed savings. 1.7 All fees and charges are included within the attached schedule of charges. Page 71 Agenda Item 2b
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 REVENUE BUDGET 2025-26 FEES AND CHARGES 2. INTRODUCTION 2.1 This report provides Members with information in relation to fees and charges for 2025-26. 3. DETAIL 3.1 The Council raises fees and charges for a number of services it delivers, and a review of the level of fees and charges is carried out each year. Appendix 1 to this report contains the full list of fees and charges for each service and the following paragraphs summarise the main changes. 3.2 General Inflationary Increase 3.2.1 The general increase to fees and charges is proposed at 6% for 2025-26. A 6% increase was applied in 2024-25 following a 6% increase in 2023-24 and a 3% increase each year between 2017-18 and 2022-23. 3.2.2 There are a few exceptions to the standard inflationary increase, and these are noted in the table below: Description Increase Reason for Increase Local Authority Residential Care Provision (Community Care) 9% Charge has been right-sized to reflect budgeted costs. Non - Residential Services – excluding Sleepover Service 9% 24/25 Nursing Rate less a Nursing premium Local Authority Nursing Care Provision (Community Care) 9% 24/25 Residential rate Children & Families - Local Authority Residential Care Provision 43% Charge levied to other HSCPs/Councils buying places from Argyll and Bute. Hostel Charges - Catering: Tea, Coffee and Biscuits 10% Realigned with similar charges. Commercial Refuse 13% Additional 7.22% inflation on mixed waste refuse collection charges due to Page 72
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landfill tax increase Waste Management - Tipping Charge per Service, including Landfill Tax 17% Waste disposal price per tonne uplifted to £166.50 to reflect landfill tax increase. Householder Scrap Car Removal 63% Uplift reflects Council contractor cost increase for removal/uplift and disposal Waste Disposal 17% - 22% Various impacts of increase to landfill tax Jura Vehicle Fares - all vehicles up to and including 6m - single journey (incl driver) 10% Service request for an additional £0.40 increase on what would have been the 6% uplift as the cost of 2 single journeys would come in less than the excursion return ticket Crematorium Charges 10%-12% £39 charge for dispersal of ashes now absorbed in with the overall charge (individual elements of the 24-25 charges uplifted 6%) Electric Vehicle Charge per KwH 56% Charge has been increased to reflect increasing asset management costs. Additional income will be ring fenced within the service area to cover ongoing costs. This increase brings charges in line with the majority of other Local Authorities and closer to the rate charged by private providers. Given the increasing costs likely to come forward to manage this asset group, a delegation to Officers to have authority to vary the fees in-year if necessary has been granted. Photocopying/Printing 3% - 27% Various photocopy types adjusted to take into account VAT error in 2024-25 3.2.3 The total impact of the general inflationary increases and those in the table above equates to an increase in income of £0.363m. 3.3 Piers and Harbours 3.3.1 Harbour Fees have been increased by 3%. This 3% increase is ring fenced to fund asset improvement and sustainability within the piers and harbours. This is estimated to generate additional income of £0.272m. No general inflationary increase has been proposed for piers and harbours dues to ensure that the service remains cost neutral. 3.4 Social Work Charges 3.4.1 The 2025-26 Social Work Fees and Charges schedule was presented to and endorsed by the IJB at its meeting on 29th January 2025. All Social Work fees and charges are included within the attached schedule of charges. This includes the removal of all Hostel Charges, which have now been allocated under Page 73
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Education. There are no other changes proposed to the Social Work charging policies for 2025-26. 3.5 No Inflationary Increase 3.5.1 There are a number of fees where no inflationary increase has been applied. These are: All licences included under Legal and Regulatory / Commercial Services and subject to the last Triennial Review agreed in May 2024 will have no increase in fees until May 2027. Helensburgh Civic Centre Events - the hire rate needs to be benchmarked and charged in line with other hall hires in the Helensburgh and Lomond area to remain competitive. There is a risk that any rise in charge beyond those of similar facilities locally would result in community groups and other hirers opting to use alternative venues, which would result in a loss of income to the Council rather than an increase. Hermitage Park Pavilion Community Room – aligned to Civic Centre Events Registrars Fees and related charges – these are set by Registrar General and there is no increase for 2025-26. School meals income (see paragraph 3.5.2). Private water supplies – these are statutory charges and capped at fixed amounts. Homeless Temporary Accommodation – not subject to inflation, only the service charge is inflated. Parking – as per recommendation in the Council’s review of TRO arrangements. Argyll and Bute Council are currently carrying out a review of Roads and Infrastructure Services and as such no inflation has been applied at this stage. Proposals will be brought forward as part of the Roads and Infrastructure review improvement recommendations. 3.5.2 Members are asked to consider a recommendation from officers that the charges for school meals are not increased in 2025/26 (similar to the position in 2024/25 and 2023/24). There are non-financial factors which officers have taken into account in their assessment which they consider outweigh the financial benefits to the Council from an increase in the school meals charges which are: The financial impact on families of additional school lunch costs would compound the financial difficulties which many families are already having to cope with in the current cost of living crisis. Families may opt to continue to buy the more expensive meals and look at other areas of their expenditure to cut back on to balance their household budgets or they might seek alternative lower cost, less healthy and less nutritional meal options elsewhere. Both options are highly likely to be detrimental to the overall health and wellbeing of pupils and their families. The Council has a statutory duty under the Schools (Health Promotion and Nutrition) (Scotland) Act 2007 to promote nutrition with school meals provision being a key element of the Council’s efforts to ensure that all children have at least one nutritious meal per day. Local research on demand Page 74
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modelling shows that an increase in school meal charges will most likely reduce demand and therefore uptake of school meals. The result would be fewer children having a nutritious school meal which would be counterproductive to the Council satisfying its statutory obligation. 3.6 Fees set by Others 3.6.1 There are also a number of services where the charges are advised by others and therefore, at present, have not been inflated or an estimated inflation rate has been applied: Registrars Fees - these are set by the Registrar General and the last fees were set in May 2022. Removal of abandoned car – this charge is set by legislation. Petrol Storage Certificate Explosives/Fireworks License and Registration Private Water Supplies Landfill Tax Roads Inspection charges, set by Roads Authority and Utility Committee (Scotland). Penalty Charges notices set by the Scottish Government. Private Landlord Registration Fees set by the Scottish Government. Inter-Authority Substitute Family Care Placements Blue Badges. 3.6.2 Building Warrant Fees are set by Scottish Government on a triennial basis and have been increased for 2025-26. This is anticipated to produce additional income for Local Authorities which will offset the lost GAE for the new Building Control Hub in the Fife area and also allow Local Authorities to employ additional staff in order to strengthen and grow their building standards verification service. 4. NEW FEES AND CHARGES 4.1 The 2025-26 budget proposals include new fees and charges for the following: Description Charge Reason for New Fee Cuan Vehicle Fares - Car including concession driver return - must present SPT ferry travel card £12.40 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Cuan Vehicle Fares - Car with blue badge holder (25% discount) including concession driver return - must present SPT ferry travel card £9.70 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Blue badge holder discount reduced from 50% to 25% to align to common practice on other ferries (see Cal Mac) Page 75
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Cuan Vehicle Fares - Car with blue badge holder (25% discount) including driver return £11.10 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Blue badge holder discount reduced from 50% to 25% to align to common practice on other ferries (see Cal Mac) Jura Vehicle Fares - Private Vehicles - Car including concession driver return - must present SPT ferry travel card £21.10 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Jura Vehicle Fares - Private Vehicles - Car with blue badge holder (25% discount) including concession driver return - must present SPT ferry travel card £16.20 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Blue badge holder discount reduced from 50% to 25% to align to common practice on other ferries (see Cal Mac) Jura Vehicle Fares - Private Vehicles - Car with blue badge holder (25% discount) including driver return £19.70 New concession fare introduced for 2025-26 to combine driver and car tickets in similar manner to other fares in 2024-25. Blue badge holder discount reduced from 50% to 25% to align to common practice on other ferries (see Cal Mac) Environmental Health Section 50 Licence Certificate £176.00 This is a new fee to recover the costs from business, in considering and determining applications for Section 50 Environmental Health certificates. A similar fee is charged by development control and building standards for S50 certificates and this provides a consistent charging structure across these regulatory services. Surcharge for retrospective planning permission 25% of planning fee To help cover the costs for work on retrospective planning permission requests *Please note that this new charge is part of savings option DEG 002 25/26 which is still to be agreed. Admin Charge for return of invalid application £50.00 To help cover the costs for work to attempt to validate the application *Please note that this new charge is part of savings option DEG 002 25/26 which is still to be agreed. Page 76
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Discharge of planning conditions £110.00 To help cover the costs involved with discharge of conditions *Please note that this new charge is part of savings option DEG 002 25/26 which is still to be agreed. 4.2 Short-term let Licensing – the following fees although ‘new’, are funding that pays for the administering of the short-term lets and therefore do not represent more income that is available for the Council to spend. Short-term let Licensing: Confirmation of a provisional STL licence application £212.00 Revision of STL Policy and introduction of new fees Short-term let Licensing: Application to extend provisional short-term let licence £91.70 Revision of STL Policy and introduction of new fees Short-term let Licensing: Transfer of a licence £91.70 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - home letting/home sharing accommodating to 4 guests £42.30 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - home letting/home sharing accommodating 5-8 guests £143.15 Revision of STL Policy and introduction of new fees Short-term let licensing Application for provisional licence - home letting/home sharing accommodating 9 -12 guests £379.90 Revision of STL Policy and introduction of new fees Short-term let licensing: Application £541.90 Revision of STL Policy and introduction of new fees Page 77
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for provisional licence - home letting/home sharing accommodating 13-20 guests Short-term let licensing: Application for provisional licence- home letting/home sharing accommodating 21 and over guests £757.50 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence- secondary letting accommodating up to 4 guests £164.35 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - secondary letting accommodating 5-8 guests £326.30 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - secondary letting accommodating 9 -12 guests £595.50 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - secondary letting accommodating 13-20 guests £864.70 Revision of STL Policy and introduction of new fees Short-term let licensing: Application for provisional licence - secondary letting accommodating 21 and over guests £1,133.85 Revision of STL Policy and introduction of new fees Page 78
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5. REMOVED FEES AND CHARGES 5.1 The 2025-26 budget proposals reflect fees and charges which have been removed as they are no longer required: Description Charge (24-25) Reason for Fee Removal Cuan Vehicle Fares - Private Vehicles - cars, trailers or caravans - Return - Up to and Including 5m £10.30 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Private Vehicles - cars, trailers or caravans - Up to and Including 5m - 5 Return Journeys £33.90 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Private Vehicles - Motorcycle – Return £4.20 No longer required as new fee introduced in 2024-25 to include rider. Cuan Vehicle Fares - Private Vehicles - Motorcycle - 5 Return Journeys £13.70 No longer required as new fee introduced in 2024-25 to include rider. Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m to 8.0m – Return £21.80 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m to 12.0m – Return £32.80 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Commercial Vehicles/Coaches - 12.01m to 18.0m – Return £66.80 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m to 8.0m - 5 Return Journeys £106.10 No longer required as new fee introduced in 2024-25 to include driver. Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m to 12.0m - 5 £160.50 No longer required as new fee introduced in 2024-25 to include driver. Page 79
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Return Journeys Cuan Vehicle Fares - Commercial Vehicles/Coaches - 12.01m to 18.0m - 5 Return Journeys £326.30 No longer required as new fee introduced in 2024-25 to include driver. Jura Vehicle Fares - Private Vehicles - Excursion Return £18.40 No longer required as new fee introduced in 2024-25 to include driver. Jura Vehicle Fares - Private Vehicles - Motor Cars 50% Disability Discount - Return (Based on 50% Excursion Return) £9.20 No longer required as new fee introduced in 2024-25 to include driver. Jura Vehicle Fares - Private Vehicles - Motorcycle – Single £4.60 No longer required as new fee introduced in 2024-25 to include rider. Jura Vehicle Fares - Private Vehicles - Motorcycle - 10 Journeys £29.70 No longer required as new fee introduced in 2024-25 to include rider. Short-term let licensing- temporary licence fee 50% of relevant total licence fee STL policy proposes that the Council will not consider applications for temporary licences or temporary exemptions. Position to be kept under review. Short-term let licensing- temporary exemption application 50% of relevant total licence fee STL policy proposes that the Council will not consider applications for temporary licences or temporary exemptions. Position to be kept under review. Inveraray Primary Charges - Catering: Lunch (2 course with coffee) £12.10 Now covered by special catering menus, Hostel Charges - Catering: Lunch (2 course with coffee) £11.75 Now covered by special catering menus. 6. CONCLUSION 6.1 The general inflationary increase would equate to additional income of £0.363m in 2025-26. All other fee increases agreed as part of previous budgets have been accounted for within the base budget or as part of the previously agreed savings amount. 6.2 The 3% increase applied to fees and charges in respect of Piers & Harbours to fund the Asset Management plan would equate to an additional £0.272m. Page 80
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7. IMPLICATIONS 7.1 Policy – Outlines the proposed increases to fees and charges for 2025-26. 7.2 Financial - The annual adjustment to fees and charges ensures that charges remain relevant to service costs which enables the Council to maintain proportionate income levels in order to sustain services. 7.3 Legal – None. 7.4 HR – None. 7.5 Fairer Scotland Duty: See below 7.5.1 Equalities –The proposed changes apply equally to everyone who receives a service which the Council will continue to charge for. Therefore there are no anticipated adverse equality issues arising from this report. 7.5.2 Socio-Economic Duty - Mainly inflationary increases therefore limited impact. 7.5.3 Islands Duty - Mainly inflationary increases therefore limited impact. 7.6 Climate Change – None 7.7 Risk – Minimal risk. 7.8 Customer Service - Minimal risk in respect of the inflationary increases. 7.9 The Rights of the Child (UNCRC) - None Kirsty Flanagan Executive Director/Section 95 Officer 13 February 2025 Policy Lead for Finance and Commercial Services - Councillor Ross Moreland Appendix 1 – Schedule of Fees and Charges For further information contact Carolyn Earl, Interim Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 81
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Appendix 1 INDEX Page Social Work 2 Education 3 Legal and Regulatory Support / Commercial Services 4-8 Customer Support Services 9-10 Planning Environmental Health & Housing Local Development Plans and Printing 11 Environmental Health 11-15 Planning Services 15-16 Building Standards 16 Housing 16-17 Waste Management Waste Collection 18 Commercial Refuse 19 Recycling Charges 19-21 Skips 21-22 Householder Scrap Car Removal and Disposal Service 22-23 Waste Disposal 23 Amenities Public Conveniences 24 Pest Control 24 Dog Fees 24 Room Hire -Hermitage Park Pavilion 24-25 Playing Fields 25 Outdoor Recreation 25 Fairs 25-26 Floral Decorations 26 Burial Charges 26-27 Crematorium Charges 27 Ferries, Piers and Harbours Ferry Fares 28-29 Piers and Harbours - Rates - Goods, Passengers and Vehicles 29-30 Piers and Harbours - Rates - Miscellaneous 30-31 Piers and Harbours - Rates - Vessels 31-33 Airfields 34-36 Network Management 37-38 School and Public Transport 38 Parking 39-40 Electric Vehicle Charging 40 Council Wide Charges 41 Filming 41 Fees and Charges for 2025-26 Page 1 Page 82
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments SOCIAL WORK Local Authority Residential Care Provision (Community Care) Weekly Charge (excluding Kintyre Care Centre) 1,705.50 Outwith the Scope 0.00 1,705.50 1,853.38 Outwith the Scope 0.00 1,853.38 147.88 9% Local Authority Residential Care Provision at Kintyre Care Centre (Community Care) Weekly Charge 1,463.87 Outwith the Scope 0.00 1,463.87 1,598.61 Outwith the Scope 0.00 1,598.61 134.74 9% Local Authority Nursing Care Provision (Community Care) Weekly Charge 1,705.50 Outwith the Scope 0.00 1,705.50 1,853.38 Outwith the Scope 0.00 1,853.38 147.88 9% Non - Residential Services - Lunch Clubs - per meal 5.40 Outwith the Scope 0.00 5.40 5.70 Outwith the Scope 0.00 5.70 0.30 6% Non - Residential Services - Telecare - Community Alarms - per week 6.45 Outwith the Scope 0.00 6.45 6.85 Outwith the Scope 0.00 6.85 0.40 6% Non - Residential Services - Telecare - Care Assist System - per week 5.50 Outwith the Scope 0.00 5.50 5.85 Outwith the Scope 0.00 5.85 0.35 6% Non - Residential Services - Telecare - Mobile Devices and Monitoring - per week 3.05 Outwith the Scope 0.00 3.05 3.24 Outwith the Scope 0.00 3.24 0.19 6% Non - Residential Services - Telecare - Canary System - per week 2.40 Outwith the Scope 0.00 2.40 2.55 Outwith the Scope 0.00 2.55 0.15 6% Non - Residential Services - Home Help - hourly rate 25.62 Outwith the Scope 0.00 25.62 27.16 Outwith the Scope 0.00 27.16 1.54 6% Adjusted to reflect estimated changes in staff pay from April 2025. Non - Residential Services - Housing Support - hourly rate 25.62 Outwith the Scope 0.00 25.62 27.16 Outwith the Scope 0.00 27.16 1.54 6% Adjusted to reflect estimated changes in staff pay from April 2025. Non - Residential Services - Employment Support - hourly rate 25.62 Outwith the Scope 0.00 25.62 27.16 Outwith the Scope 0.00 27.16 1.54 6% Adjusted to reflect estimated changes in staff pay from April 2025. Non - Residential Services -Sleepover Service - per night 133.92 Outwith the Scope 0.00 133.92 143.64 Outwith the Scope 0.00 143.64 9.72 7% Adjusted to reflect estimated changes in staff pay from April 2025. Non - Residential Services -Transport - per day 3.40 Outwith the Scope 0.00 3.40 3.60 Outwith the Scope 0.00 3.60 0.20 6% Adjusted to be divisible by 2 to enable one- way charging Non - Residential Services -Elderly Day Care - hourly rate 10.80 Outwith the Scope 0.00 10.80 11.45 Outwith the Scope 0.00 11.45 0.65 6% Adjusted to be divisible by 4 to reflect quarter hour visits Non - Residential Services -Learning Disability Resource Centre Service - hourly rate 28.60 Outwith the Scope 0.00 28.60 30.30 Outwith the Scope 0.00 30.30 1.70 6% Adjusted to be divisible by 4 to reflect quarter hour visits Provision of Occupational Therapy Consultation - Per assessment/consultation 300.30 Outwith the Scope 0.00 300.30 318.30 Outwith the Scope 0.00 318.30 18.00 6% Provision of Professional Services - Per Community Care Assessment/ Consultation 752.60 Outwith the Scope 0.00 752.60 797.75 Outwith the Scope 0.00 797.75 45.15 6% Provision of Professional Services - Full needs assessment only 571.45 Outwith the Scope 0.00 571.45 605.75 Outwith the Scope 0.00 605.75 34.30 6% Provision of Professional Services - Needs Review only 208.95 Outwith the Scope 0.00 208.95 221.50 Outwith the Scope 0.00 221.50 12.55 6% Children & Families - Local Authority Residential Care Provision: Dunclutha (weekly charge) 2,399.48 Outwith the Scope 0.00 2,399.48 3,416.76 Outwith the Scope 0.00 3,416.76 1,017.28 42% Charge levied to other HSCPs/Councils buying places from Argyll and Bute. Children & Families - Local Authority Residential Care Provision: Shellach View (weekly Charge) 2,318.91 Outwith the Scope 0.00 2,318.91 3,317.76 Outwith the Scope 0.00 3,317.76 998.85 43% Charge levied to other HSCPs/Councils buying places from Argyll and Bute. Children & Families - Local Authority Residential Care Provision: Helensburgh (weekly Charge) 2,273.57 Outwith the Scope 0.00 2,273.57 3,287.90 Outwith the Scope 0.00 3,287.90 1,014.33 45% Charge levied to other HSCPs/Councils buying places from Argyll and Bute. Children & Families - Other Charges - Inter Country Adoptions 7,889.25 Outwith the Scope 0.00 7,889.25 8,362.60 Outwith the Scope 0.00 8,362.60 473.35 6% Inter-Authority Substitute Family Care Placements: Within Scotland In line with British Association of Adoption and Fostering (BAAF) recommended figures Outwith the Scope Outwith the Scope In line with British Association of Adoption and Fostering (BAAF) recommended figures. Inter-Authority Substitute Family Care Placements: Elsewhere - 1 child In line with British Association of Adoption and Fostering (BAAF) recommended figures Outwith the Scope Outwith the Scope In line with British Association of Adoption and Fostering (BAAF) recommended figures. Inter-Authority Substitute Family Care Placements: Elsewhere - 2 children (siblings placed together) In line with British Association of Adoption and Fostering (BAAF) recommended figures Outwith the Scope Outwith the Scope In line with British Association of Adoption and Fostering (BAAF) recommended figures. Inter-Authority Substitute Family Care Placements: Elsewhere - 3 children (siblings placed together) In line with British Association of Adoption and Fostering (BAAF) recommended figures Outwith the Scope Outwith the Scope In line with British Association of Adoption and Fostering (BAAF) recommended figures. NB for 2025-26 Hostel charges moved to Education 2024-25 Increase2025-26 Social Work Page 2 Page 83
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments EDUCATION CHARGES Primary School Letting Charges per hour - Non-Profit Organisations (room let) 14.20 Exempt 0.00 14.20 15.05 Exempt 0.00 15.05 0.85 6% Primary School Letting Charges per hour - Commercial Rate (room let) 39.40 Exempt 0.00 39.40 41.75 Exempt 0.00 41.75 2.35 6% Primary School Letting Charges per hour - Non-Profit Organisations (sports facilities) 14.71 Standard 2.94 17.65 15.58 Standard 3.12 18.70 1.05 6% Primary School Letting Charges per hour - Commercial Rate (sports facilities) 40.08 Standard 8.02 48.10 42.50 Standard 8.50 51.00 2.90 6% Primary School Synthetic All Weather Pitch charge per hour - Non-Profit Organisations - MAKI 57.96 Standard 11.59 69.55 61.42 Standard 12.28 73.70 4.15 6% Primary School Synthetic All Weather Pitch charge per hour - Non-Profit Organisations - OLI 57.96 Standard 11.59 69.55 61.42 Standard 12.28 73.70 4.15 6% Primary School Synthetic All Weather Pitch charge per hour - Non-Profit Organisations - BUTE 57.96 Standard 11.59 69.55 61.42 Standard 12.28 73.70 4.15 6% Primary School Synthetic All Weather Pitch charge per hour - Non-Profit Organisations - COWAL 57.96 Standard 11.59 69.55 61.42 Standard 12.28 73.70 4.15 6% Primary School Synthetic All Weather Pitch charge per hour - Non-Profit Organisations - H&L 57.96 Standard 11.59 69.55 61.42 Standard 12.28 73.70 4.15 6% Primary School Synthetic All Weather Pitch charge per hour - Commercial Rate 98.75 Standard 19.75 118.50 104.67 Standard 20.93 125.60 7.10 6% Sale of Meals to Pupils - Per meal (Primary-without milk) 2.30 Exempt 0.00 2.30 2.30 Exempt 0.00 2.30 0.00 0% No inflation applied. Sale of Meals to Pupils - Per meal (Secondary) 2.40 Exempt 0.00 2.40 2.40 Exempt 0.00 2.40 0.00 0% No inflation applied. Section 23 Charges per annum - Parklands 53,159.55 Exempt 0.00 53,159.55 56,349.10 Exempt 0.00 56,349.10 3,189.55 6% Inveraray Primary - Room hire - half day 46.40 Exempt 0.00 46.40 49.20 Exempt 0.00 49.20 2.80 6% Inveraray Primary - Room hire - full day 83.35 Exempt 0.00 83.35 88.35 Exempt 0.00 88.35 5.00 6% Inveraray Primary - Catering: Tea, Coffee and Scones 3.38 Standard 0.68 4.05 3.58 Standard 0.72 4.30 0.25 6% Inveraray Primary - Catering: Soup and Sandwiches 6.58 Standard 1.32 7.90 6.96 Standard 1.39 8.35 0.45 6% Instrumental Instruction charges - Per Annum 0.00 Exempt 0.00 0.00 0.00 Exempt 0.00 0.00 0.00 0% Scottish Government's 100 day promise has removed Instrumental Instruction Charges. Hostel Charges - Room hire - children's hearing - half day 27.00 Exempt 0.00 27.00 28.60 Exempt 0.00 28.60 1.60 6% Hostel Charges - Room hire - children's hearing - Full day 45.00 Exempt 0.00 45.00 47.70 Exempt 0.00 47.70 2.70 6% Hostel Charges - Room hire - half day 45.00 Exempt 0.00 45.00 47.70 Exempt 0.00 47.70 2.70 6% Hostel Charges - Room hire - full day 80.95 Exempt 0.00 80.95 85.80 Exempt 0.00 85.80 4.85 6% Hostel Charges - Catering: Tea, Coffee and Biscuits 3.25 Standard 0.65 3.90 3.58 Standard 0.72 4.30 0.40 10% Realigned with Inveraray Primary charges Hostel Charges - Catering: Soup and Sandwiches 6.42 Standard 1.28 7.70 6.96 Standard 1.39 8.35 0.65 8% Realigned with Inveraray Primary charges Hostel Charges - accommodation - Argyll & Bute Council - Bed & Breakfast 37.50 Standard 7.50 45.00 39.75 Standard 7.95 47.70 2.70 6% Hostel Charges - accommodation - Argyll & Bute Council - Half Board 52.58 Standard 10.52 63.10 55.75 Standard 11.15 66.90 3.80 6% Hostel Charges - accommodation - Other Groups - Bed & Breakfast 37.50 Standard 7.50 45.00 39.75 Standard 7.95 47.70 2.70 6% Hostel Charges - accommodation - Other Groups - Half Board 52.58 Standard 10.52 63.10 55.75 Standard 11.15 66.90 3.80 6% Hostel Charges - accommodation - Other Groups - Full Board 60.04 Standard 12.01 72.05 63.63 Standard 12.73 76.35 4.30 6% Increase2025-262024-25 Education Page 3 Page 84
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments LEGAL AND REGULATORY / COMMERCIAL SERVICES Solicitors Property Enquiry Certificates 192.00 Standard 38.40 230.40 203.50 Standard 40.70 244.20 13.80 6% Taxi Car Licence 533.00 Outwith the Scope 0.00 533.00 533.00 Outwith the Scope 0.00 533.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Private Hire Car Licence 533.00 Outwith the Scope 0.00 533.00 533.00 Outwith the Scope 0.00 533.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Taxi/Private Hire Car Driver Licence 133.00 Outwith the Scope 0.00 133.00 133.00 Outwith the Scope 0.00 133.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Second Hand Dealer Licence 533.00 Outwith the Scope 0.00 533.00 533.00 Outwith the Scope 0.00 533.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Second Hand Motor Dealer Licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Metal Dealer Licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Temporary exemption warrant - Metal Dealers 176.00 Outwith the Scope 0.00 176.00 176.00 Outwith the Scope 0.00 176.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Boat Hire Licence 324.00 Outwith the Scope 0.00 324.00 324.00 Outwith the Scope 0.00 324.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Street Trader Licence 324.00 Outwith the Scope 0.00 324.00 324.00 Outwith the Scope 0.00 324.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Street Trader - Charity/Temporary 107.00 Outwith the Scope 0.00 107.00 107.00 Outwith the Scope 0.00 107.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Market Operator Licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Market Operator - voluntary/charitable organisation holding one event per year 205.00 Outwith the Scope 0.00 205.00 205.00 Outwith the Scope 0.00 205.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Public Entertainment Licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Public Entertainment temporary Licence 176.00 Outwith the Scope 0.00 176.00 176.00 Outwith the Scope 0.00 176.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Late hours catering licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Window Cleaner Licence 324.00 Outwith the Scope 0.00 324.00 324.00 Outwith the Scope 0.00 324.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Substitution of vehicle (taxi/private hire) - same day 107.00 Outwith the Scope 0.00 107.00 107.00 Outwith the Scope 0.00 107.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Substitution of vehicle (taxi/private hire) - within 5 days 78.00 Outwith the Scope 0.00 78.00 78.00 Outwith the Scope 0.00 78.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Certified copy of a licence 48.00 Outwith the Scope 0.00 48.00 48.00 Outwith the Scope 0.00 48.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Re-issue of a badge 48.00 Outwith the Scope 0.00 48.00 48.00 Outwith the Scope 0.00 48.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 2024-25 Increase2025-26 L&R Comm Page 4 Page 85
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Re-issue of taxi/private hire car plate 48.00 Outwith the Scope 0.00 48.00 48.00 Outwith the Scope 0.00 48.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Extract of Civic Government Register 43.00 Outwith the Scope 0.00 43.00 43.00 Outwith the Scope 0.00 43.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Copy of Civic Government Register 107.00 Outwith the Scope 0.00 107.00 107.00 Outwith the Scope 0.00 107.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Taxi Booking Office Licence 147.00 Outwith the Scope 0.00 147.00 147.00 Outwith the Scope 0.00 147.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Amendment to Civic Govt Licence 91.00 Outwith the Scope 0.00 91.00 91.00 Outwith the Scope 0.00 91.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Knife Dealers Licence 617.00 Outwith the Scope 0.00 617.00 617.00 Outwith the Scope 0.00 617.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Skin piercing & tattoo operator Licence (premises occupied by them) 368.00 Outwith the Scope 0.00 368.00 368.00 Outwith the Scope 0.00 368.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Skin piercing & tattoo operator Licence (premises under control of others) 295.00 Outwith the Scope 0.00 295.00 295.00 Outwith the Scope 0.00 295.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Vehicle Inspection Fee (per inspection note 50% surcharge will be applied for re-inspection/appointment no show ) 95.00 Outwith the Scope 0.00 95.00 95.00 Outwith the Scope 0.00 95.00 0.00 0% As a result of the Triennial Review these fees and charges are effective from 1st May 2024 Letting of Kitchen Accommodation - Monday to Friday (charge per hour) 25.92 Standard 5.18 31.10 27.46 Standard 5.49 32.95 1.85 6% Letting of Kitchen Accommodation - Saturday & Sunday (charge per hour) 29.33 Standard 5.87 35.20 31.08 Standard 6.22 37.30 2.10 6% Letting of Kitchen Accommodation - Public Holiday (charge per hour) 34.58 Standard 6.92 41.50 36.67 Standard 7.33 44.00 2.50 6% Letting of Kitchen Accommodation - Failure to Reinstate 73.21 Standard 14.64 87.85 77.58 Standard 15.52 93.10 5.25 6% Helensburgh & Lomond Civic Centre - Hire of Community Room - up to 20 persons (Concession rate per hour Monday - Friday 09:00 to 20:00) 21.33 Standard 4.27 25.60 21.33 Standard 4.27 25.60 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Community Room - up to 20 persons (Concession rate per hour Saturday - Sunday & Monday - Friday after 20:00) 27.33 Standard 5.47 32.80 27.33 Standard 5.47 32.80 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Community Room - up to 20 persons (Commercial rate per hour Monday - Friday 09:00 to 20:00) 26.21 Standard 5.24 31.45 26.21 Standard 5.24 31.45 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Community Room - up to 20 persons (Commercial rate per hour Saturday - Sunday & Monday - Friday after 20:00) 33.46 Standard 6.69 40.15 33.46 Standard 6.69 40.15 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Assembly Hall - up to 100 persons (Concession rate per hour Monday - Friday 09:00 to 20:00) 29.79 Standard 5.96 35.75 29.79 Standard 5.96 35.75 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Assembly Hall - up to 100 persons (Concession rate per hour Saturday - Sunday & Monday - Friday after 20:00) 35.79 Standard 7.16 42.95 35.79 Standard 7.16 42.95 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Assembly Hall - up to 100 persons (Commercial rate per hour Monday - Friday 09:00 to 20:00) 36.54 Standard 7.31 43.85 36.54 Standard 7.31 43.85 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Assembly - up to 100 persons (Commercial rate per hour Saturday -Sunday & Monday - Friday after 20:00) 43.88 Standard 8.78 52.65 43.88 Standard 8.78 52.65 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 - up to 30 persons (Concession rate per hour Monday - Friday 09:00 to 20:00) 19.38 Standard 3.88 23.25 19.38 Standard 3.88 23.25 0.00 0% L&R Comm Page 5 Page 86
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 - up to 30 persons (Concession rate per hour Saturday -Sunday & Monday - Friday after 20:00) 25.29 Standard 5.06 30.35 25.29 Standard 5.06 30.35 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 - up to 30 persons (Commercial rate per hour Monday - Friday 09:00 to 20:00) 23.75 Standard 4.75 28.50 23.75 Standard 4.75 28.50 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 - up to 30 persons (Commercial rate per hour Saturday -Sunday & Monday - Friday after 20:00) 31.04 Standard 6.21 37.25 31.04 Standard 6.21 37.25 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 - up to 20 persons (Concession rate per hour Monday - Friday 09:00 to 20:00) 15.42 Standard 3.08 18.50 15.42 Standard 3.08 18.50 0.00 0% Annex Room 2 will be offered half price if booked in combination with Annex Room 1 For concessions either £9.25 or £12.80 or Commercial either £11.33 or £15.73 Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 - up to 20 persons (Concession rate per hour Saturday -Sunday & Monday - Friday after 20:00) 21.33 Standard 4.27 25.60 21.33 Standard 4.27 25.60 0.00 0% Annex Room 2 will be offered half price if booked in combination with Annex Room 1 For concessions either £9.25 or £12.80 or Commercial either £11.33 or £15.73 Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 - up to 20 persons (Commercial rate per hour Monday - Friday 09:00 to 20:00) 18.88 Standard 3.78 22.65 18.88 Standard 3.78 22.65 0.00 0% Annex Room 2 will be offered half price if booked in combination with Annex Room 1 For concessions either £9.25 or £12.80 or Commercial either £11.33 or £15.73 Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 - up to 20 persons (Commercial rate per hour Saturday -Sunday & Monday - Friday after 20:00) 26.21 Standard 5.24 31.45 26.21 Standard 5.24 31.45 0.00 0% Annex Room 2 will be offered half price if booked in combination with Annex Room 1 For concessions either £9.25 or £12.80 or Commercial either £11.33 or £15.73 Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 and 2 (Concession rate per hour Monday - Friday 09:00 to 20:00) 27.08 Standard 5.42 32.50 27.08 Standard 5.42 32.50 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 and 2 (Concession rate per hour Saturday -Sunday & Monday - Friday after 20:00) 36.00 Standard 7.20 43.20 36.00 Standard 7.20 43.20 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 and 2 (Commercial rate per hour Monday - Friday 09:00 to 20:00) 35.13 Standard 7.03 42.15 35.13 Standard 7.03 42.15 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 and 2 (Commercial rate per hour Saturday -Sunday & Monday - Friday after 20:00) 46.83 Standard 9.37 56.20 46.83 Standard 9.37 56.20 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Marriage Suite/Function Room(Concession rate per hour Monday - Friday 09:00 to 20:00) 26.79 Standard 5.36 32.15 26.79 Standard 5.36 32.15 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Marriage Suite/Function Room (Concession rate per hour Saturday - Sunday & Monday - Friday after 20:00) 32.79 Standard 6.56 39.35 32.79 Standard 6.56 39.35 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Marriage Suite/Function Room (Commercial rate per hour Monday - Friday 09:00 to 20:00) 34.88 Standard 6.98 41.85 34.88 Standard 6.98 41.85 0.00 0% Helensburgh & Lomond Civic Centre - Hire of Marriage Suite/Function Room (Commercial rate per hour Saturday - Sunday & Monday - Friday after 20:00) 42.67 Standard 8.53 51.20 42.67 Standard 8.53 51.20 0.00 0% TRADING STANDARDS L&R Comm Page 6 Page 87
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Explosives/Fireworks - Issue of Store Licence (i.e. when separation distances apply) STATUTORY CHARGE 202.00 Outwith the Scope 0.00 202.00 202.00 Outwith the Scope 0.00 202.00 0.00 0% All explosives and fireworks fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Explosives/Fireworks - Renewal of store licence (i.e. when separation distances apply STATUTORY CHARGE 94.00 Outwith the Scope 0.00 94.00 94.00 Outwith the Scope 0.00 94.00 0.00 0% All explosives and fireworks fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Explosives/Fireworks - Issue of registration for keeping explosives (i.e. when no separation distances apply) STATUTORY CHARGE 119.00 Outwith the Scope 0.00 119.00 119.00 Outwith the Scope 0.00 119.00 0.00 0% All explosives and fireworks fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Explosives/Fireworks - Renewal of registration for keeping Explosives (i.e. when no separation distances apply) STATUTORY CHARGE 59.00 Outwith the Scope 0.00 59.00 59.00 Outwith the Scope 0.00 59.00 0.00 0% All explosives and fireworks fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Fee to transfer, vary or replace a licence or registration STATUTORY CHARGE 40.00 Outwith the Scope 0.00 40.00 40.00 Outwith the Scope 0.00 40.00 0.00 0% All explosives and fireworks fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. PETROLEUM Notes to Fireworks & Explosives charges 1. If you keep fireworks, shotgun cartridges, certain bird scarers or other explosive products for sale you are likely to require an explosive licence. 2. You can generally store up to 2,000 kg of explosives with a licence issued by us, although there are some conditions relating to its storage. 3. We will need to know the hazard type and quantity of the explosives you wish to store to determine whether your store is suitable. 4. The quantity you will be allowed to store will depend on the hazard type of the explosives. 5. Regulation 27 of the Explosives Regulation 2014 sets out the distances that must be maintained between a store and a building or other place. This is known as the separation distance. You will not normally be required to maintain separation distances if you store no more than: a) 250kg hazard type 4 b) 25kg hazard type 3 (or combination of hazard type 3 and hazard type 4) 6. The most common fees for storage of fireworks for one year are set out below. Discounted rates are available for periods of 2-5 years. 7. Prices for other types of explosive licences are available upon request. 8. All fees for storage of explosives are set by the UK Government, and can currently be found in Schedule 7 of the Health and Safety and Nuclear (Fees) Regulations as amended by the Health and Safety and Nuclear (Fees) (Amendment) Regulations 2023. These regulations are subject to change at short notice. Notes to Petroleum charges 1. A fee is payable to store petrol under regulation 6 (petrol filling stations) or regulation 14 (non work-place storage) of the Petroleum (Consolidation) Regulations 2014. All fees for storage of petroleum are set by the UK Government, and can currently be found in Schedule 7 of the Health and Safety and Nuclear (Fee)s Regulations 2022 as amended by the Health and Safety and Nuclear (Fees) (Amendment) Regulations 2023.. These regulations are subject to change at short notice. 2. The current fees for a certificate or licence for one year are shown below. Prices for multiple-year certificates or licences are available on request. 3. Historical Records - We hold historical records of tanks previously licensed for the storage of petroleum spirit. Information regarding specific premises and whether tanks were present and the methods used for making them safe from the danger of fire or explosion can be disclosed on written request. The disclosure is subject to payment of a reasonable fee. L&R Comm Page 7 Page 88
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Petrol Storage Certificate or Licence to keep petroleum spirit of a quantity <2500 litres STATUTORY CHARGE 48.00 Outwith the Scope 0.00 48.00 48.00 Outwith the Scope 0.00 48.00 0.00 0% All petroleum storage fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Petrol Storage Certificate or Licence to keep petroleum spirit of a quantity between 2500 and 50000 litres STATUTORY CHARGE 65.00 Outwith the Scope 0.00 65.00 65.00 Outwith the Scope 0.00 65.00 0.00 0% All petroleum storage fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Petrol Storage Certificate or Licence to keep petroleum spirit of a quantity > 50000 litres STATUTORY CHARGE 137.00 Outwith the Scope 0.00 137.00 137.00 Outwith the Scope 0.00 137.00 0.00 0% All petroleum storage fees are set by the UK Government and can be found in Schedule 7 of the current Health and Safety and Nuclear (Fees) Regulations These Regulations are subject to change at short notice. Historical Records - Charge for Officer time (per hour) - out of hours or weekend work incurs a 50% surcharge on the hourly rate Officer cost per hour 91.50 Standard 18.30 109.80 97.00 Standard 19.40 116.40 6.60 6% Disclosure of historical records is subject to a reasonable hourly fee Metrology Weights and Measures:- all certification & verification work – Weights & Measures Inspector. Officer cost per hour 91.50 Standard 18.30 109.80 97.00 Standard 19.40 116.40 6.60 6% Weights and Measures:- all certification & verification work – Assisting Officer. Officer cost per hour 61.04 Standard 12.21 73.25 64.71 Standard 12.94 77.65 4.40 6% Certificate of Errors: Request for certificate Calibration Certificate cost 55.29 Standard 11.06 66.35 58.63 Standard 11.73 70.35 4.00 6% Note: When supplying specialist equipment (including but not limited to weighbridge test unit, van and test weights, etc) an additional fee may be charged hourly, daily or per appointment, according to circumstance Prices on application Notes to Metrology (Weights & Measures) Calibration Charges 1. The 2023/24 guidance is based on a chargeable rate of £103.60 per officer per hour, designed to facilitate full cost recovery for metrological activity. A charge is made per officer hour spent at the place of submission of the equipment for the purposes of examination, adjustment, testing or retesting of the equipment. It should be noted that the time taken should be quoted on the account and should not include any time spent on research or on travel to the site at which the equipment is to be tested. 2. An additional charge of £69.10 per hour will be applied when another officer is required to provide assistance to the inspector. 3. For any work not covered by this guidance, or which varies significantly or is carried out in exceptional circumstances, an appropriate charge may be calculated as a surcharge to the hourly rate. 4. When a visit is made by a Trading Standards Officer to any premises for the purpose of carrying out any calibration functions, each visit may be subject to a minimum charge of £103.60 per Officer per visit regardless of the nature or amount of work requested or completed. 5. Visits carried out partly or entirely outside of normal office hours may incur a surcharge of 50% of the standard hourly rate per Officer per hour. 6. The guidance relates to the cost of testing single items. Inspectors should not be inhibited from departing from the quoted fee in locally determined circumstances. Discounted fees may be appropriate, for example, in the following circumstances: a. Where more than a single item is submitted on one occasion and particularly where large quantities are involved; b. Where facilities, equipment or assistance are provided by the submitter by prior arrangement; 7. When supplying specialist equipment (including but not limited to weighbridge test unit, van and test weights, etc) an additional fee may be charged hourly, daily or per appointment, according to circumstance. VAT rate applies unless work undertaken under the Measuring Instruments (EEC Requirements) Regs 1988. L&R Comm Page 8 Page 89
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments CUSTOMER SUPPORT SERVICES Commission on trade union deductions 2.50% Standard 2.50% 2.50% Standard 2.50% Percentage charge - same as previous year Arrestment handling charge per item 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% This is a Statutory Charge. The maximum that can be charged is £1 Info to Banks etc - Handling Charge 26.79 Standard 5.36 32.15 28.42 Standard 5.68 34.10 1.95 6% Registrars Fees and Charges (Extracts at time of registration) 10.00 Outwith the Scope 0.00 10.00 10.00 Outwith the Scope 0.00 10.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars Fees and Charges (Extracts outwith a calendar month of registration) 15.00 Outwith the Scope 0.00 15.00 15.00 Outwith the Scope 0.00 15.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars Search & Genealogy - Particular Search 5.00 Outwith the Scope 0.00 5.00 5.00 Outwith the Scope 0.00 5.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars Search & Genealogy - General Search 15.00 Outwith the Scope 0.00 15.00 15.00 Outwith the Scope 0.00 15.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars - Recording of name, or change of name or surname or alternative name 40.00 Outwith the Scope 0.00 40.00 40.00 Outwith the Scope 0.00 40.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars - Printing a copy certificate (for delivering see rows 13 and 14) 15.00 Outwith the Scope 0.00 15.00 15.00 Outwith the Scope 0.00 15.00 0.00 0% Set by Registrar General - no increase for 2025-26 Registrars - Delivering a copy certifificate within the UK 3.00 Outwith the Scope 0.00 3.00 3.20 Outwith the Scope 0.00 3.20 0.20 7% Postage element for row 12 Registrars - Delivering copy certificate outwith the UK 6.00 Outwith the Scope 0.00 6.00 6.35 Outwith the Scope 0.00 6.35 0.35 6% Postage element for row 12 Marriage Notices (Per Person) 45.00 Outwith the Scope 0.00 45.00 45.00 Outwith the Scope 0.00 45.00 0.00 0% Set by Registrar General - no increase for 2024-25 Civil Marriage/Partnership Solemnisation 55.00 Outwith the Scope 0.00 55.00 55.00 Outwith the Scope 0.00 55.00 0.00 0% Set by Registrar General - no increase for 2024-25 Registrars Rental Income - Registrars Office Wedding 119.65 Outwith the Scope 0.00 119.65 126.85 Outwith the Scope 0.00 126.85 7.20 6% Registrars Rental Income - Registrars Office Wedding - Saturday 240.90 Outwith the Scope 0.00 240.90 255.35 Outwith the Scope 0.00 255.35 14.45 6% Admin charges, approved venue weekday 315.45 Outwith the Scope 0.00 315.45 334.40 Outwith the Scope 0.00 334.40 18.95 6% Admin charges, approved venue Saturday 374.40 Outwith the Scope 0.00 374.40 396.85 Outwith the Scope 0.00 396.85 22.45 6% Admin charges, evenings after 6pm 425.75 Outwith the Scope 0.00 425.75 451.30 Outwith the Scope 0.00 451.30 25.55 6% Admin charges, Sundays & Public Holidays (excl. Easter & Christmas) 475.50 Outwith the Scope 0.00 475.50 504.05 Outwith the Scope 0.00 504.05 28.55 6% Blue Badges 20.00 Outwith the Scope 0.00 20.00 20.00 Outwith the Scope 0.00 20.00 0.00 0% Set by Scottish Government Registrars Travel Fees - rate per mile 0.60 Zero Rated 0.00 0.60 0.60 Zero Rated 0.00 0.60 0.00 0% Customer Service Point Room Hire - Non Profit Organisations (room let) 14.20 Exempt 0.00 14.20 15.05 Exempt 0.00 15.05 0.85 6% Customer Service Point Room Hire - Non Profit Organisations (room let) - Half day 46.40 Exempt 0.00 46.40 49.20 Exempt 0.00 49.20 2.80 6% Customer Service Point Room Hire - Non Profit Organisations (room let) - Full day 83.35 Exempt 0.00 83.35 88.35 Exempt 0.00 88.35 5.00 6% Customer Service Point Room Hire - Commercial Rate (room let) 39.40 Exempt 0.00 39.40 41.75 Exempt 0.00 41.75 2.35 6% Naming Ceremonies at Registration Office - Monday - Friday 90.00 Standard 18.00 108.00 95.00 Standard 19.00 114.00 6.00 6% Naming Ceremonies at Registration Office - Saturday 120.00 Standard 24.00 144.00 127.50 Standard 25.50 153.00 9.00 6% Naming Ceremonies at a Venue or Location - Monday - Friday 129.17 Standard 25.83 155.00 136.67 Standard 27.33 164.00 9.00 6% Naming Ceremonies at a Venue or Location - Saturday 159.17 Standard 31.83 191.00 168.33 Standard 33.67 202.00 11.00 6% 2024-25 2025-26 Increase Customer Support Services Page 9 Page 90
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments CUSTOMER SUPPORT SERVICES 2024-25 2025-26 Increase Naming Ceremonies - Additional charge if a second registration escort is required for a large ceremony 50.00 Standard 10.00 60.00 53.00 Standard 10.60 63.60 3.60 6% Per email from Bob Miller - to be increased at 6% (rather than rounded to nearest £) NB - Formula adjusted in cell K Naming Ceremonies - Additional charge for each child of the same family 10.00 Standard 2.00 12.00 10.60 Standard 2.12 12.72 0.72 6% Per email from Bob Miller - to be increased at 6% (rather than rounded to nearest £) NB - Formula adjusted in cell K Naming Ceremonies - Additional charge if held as part of a civil marriage/partnership 50.00 Standard 10.00 60.00 53.00 Standard 10.60 63.60 3.60 6% Per email from Bob Miller - to be increased at 6% (rather than rounded to nearest £) NB - Formula adjusted in cell K Renewal of Vows Ceremony at Registration Office - Monday - Friday 150.00 Standard 30.00 180.00 159.17 Standard 31.83 191.00 11.00 6% Renewal of Vows Ceremony at Registration Office - Saturday 199.17 Standard 39.83 239.00 210.83 Standard 42.17 253.00 14.00 6% Renewal of Vows Ceremony at a Venue or Location - Monday - Friday 219.17 Standard 43.83 263.00 232.50 Standard 46.50 279.00 16.00 6% Renewal of Vows Ceremony at a Venue or Location - Saturday 219.17 Standard 43.83 263.00 232.50 Standard 46.50 279.00 16.00 6% Renewal of Vows - Additional charge if a second registration escort is required for a large ceremony 50.00 Standard 10.00 60.00 53.00 Standard 10.60 63.60 3.60 6% Per email from Bob Miller - to be increased at 6% (rather than rounded to nearest £) NB - Formula adjusted in cell K Extract/Search of Lair Register on Islands 37.00 Outwith the Scope 0.00 37.00 39.00 Outwith the Scope 0.00 39.00 2.00 5% Funeral Ceremony - Monday - Friday 150.00 Exempt 0.00 150.00 150.00 Exempt 0.00 150.00 0.00 0% Funeral Ceremony - Saturday 250.00 Exempt 0.00 250.00 250.00 Exempt 0.00 250.00 0.00 0% Customer Support Services Page 10 Page 91
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments LOCAL DEVELOPMENT PLAN & PRINTING Local Development Plan (Incl of P&P) - Proposals Maps Book 67.15 Outwith the Scope 0.00 67.15 71.20 Outwith the Scope 0.00 71.20 4.05 6% Replacing all Local Plans. Community Councils 50% reduction Local Development Plan (Incl of P&P) - Written Statement 33.50 Outwith the Scope 0.00 33.50 35.50 Outwith the Scope 0.00 35.50 2.00 6% Replacing all Local Plans. Community Councils 50% reduction Landscape Capacity Study (Incl P&P) - Bute & Cowal 30.95 Outwith the Scope 0.00 30.95 32.80 Outwith the Scope 0.00 32.80 1.85 6% Landscape Capacity Study (Incl P&P) - Mull 14.75 Outwith the Scope 0.00 14.75 15.65 Outwith the Scope 0.00 15.65 0.90 6% Landscape Capacity Study (Incl P&P) - North & South Kintyre 17.75 Outwith the Scope 0.00 17.75 18.80 Outwith the Scope 0.00 18.80 1.05 6% Landscape Capacity Study (Incl P&P) - Lorn 35.25 Outwith the Scope 0.00 35.25 37.35 Outwith the Scope 0.00 37.35 2.10 6% Landscape Capacity Study (Incl P&P) - Mid Argyll & Inveraray 22.40 Outwith the Scope 0.00 22.40 23.75 Outwith the Scope 0.00 23.75 1.35 6% Landscape Capacity Study (Incl P&P) - Islay 11.65 Outwith the Scope 0.00 11.65 12.35 Outwith the Scope 0.00 12.35 0.70 6% Location Plans (10 Copies) 35.70 Outwith the Scope 0.00 35.70 37.85 Outwith the Scope 0.00 37.85 2.15 6% Printing - Internal Service Only - A2 Prints each 11.35 Outwith the Scope 0.00 11.35 12.05 Outwith the Scope 0.00 12.05 0.70 6% Printing - Internal Service Only - A2 Prints (+11) each 8.10 Outwith the Scope 0.00 8.10 8.60 Outwith the Scope 0.00 8.60 0.50 6% Printing - Internal Service Only - A1 Prints (1-10 copies) each 16.10 Outwith the Scope 0.00 16.10 17.05 Outwith the Scope 0.00 17.05 0.95 6% Printing - Internal Service Only - A1 Prints (+11 copies) each 12.90 Outwith the Scope 0.00 12.90 13.65 Outwith the Scope 0.00 13.65 0.75 6% Printing - Internal Service Only - A0 Prints (1-10 copies) each 24.20 Outwith the Scope 0.00 24.20 25.65 Outwith the Scope 0.00 25.65 1.45 6% Printing - Internal Service Only - A0 Prints (+11 copies) each 21.10 Outwith the Scope 0.00 21.10 22.35 Outwith the Scope 0.00 22.35 1.25 6% Statutory Street Naming and/or numbering of one property 110.40 Outwith the Scope 0.00 110.40 117.00 Outwith the Scope 0.00 117.00 6.60 6% Statutory Street Naming and/or numbering for the 2nd and each additional property 55.25 Outwith the Scope 0.00 55.25 58.55 Outwith the Scope 0.00 58.55 3.30 6% Statutory Street Naming a new street 241.45 Outwith the Scope 0.00 241.45 255.95 Outwith the Scope 0.00 255.95 14.50 6% Changing a property name or adding to the Royal Mail database 106.60 Outwith the Scope 0.00 106.60 113.00 Outwith the Scope 0.00 113.00 6.40 6% Confirming an address to a solicitor, property owner or any organisation - per letter 71.15 Outwith the Scope 0.00 71.15 75.40 Outwith the Scope 0.00 75.40 4.25 6% Phase 1 Habitat Surveys 469.45 Outwith the Scope 0.00 469.45 497.60 Outwith the Scope 0.00 497.60 28.15 6% Travel to be charged at Council Rate 45p/mile Possible overnight stay to be charged at a maximum of £50. ENVIRONMENTAL HEALTH Food Examination - Export of Food/Fish Certificates Per Certificate 115.10 Outwith the Scope 0.00 115.10 122.00 Outwith the Scope 0.00 122.00 6.90 6% Food Examination - Export of Food/Fish Certificates - less than 60kg in weight Per Certificate 50.05 Outwith the Scope 0.00 50.05 53.05 Outwith the Scope 0.00 53.05 3.00 6% Food Examination - Condemnation Certificate (Voluntary Surrender) 259.13 Standard 51.83 310.95 274.67 Standard 54.93 329.60 18.65 6% Licences/Registration - Riding Establishment Act 1964/70 Vets Fees to be added 518.50 Outwith the Scope 0.00 518.50 549.60 Outwith the Scope 0.00 549.60 31.10 6% Licences/Registration - Dangerous Wild Animals Act 1976 Vets Fees to be added 408.50 Outwith the Scope 0.00 408.50 433.00 Outwith the Scope 0.00 433.00 24.50 6% Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Animal Welfare Establishment - New licence Vets Fees to be added 256.65 Outwith the Scope 0.00 256.65 272.05 Outwith the Scope 0.00 272.05 15.40 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) 2024-25 Increase2025-26 Renaming or renumbering a street - pricing as for new properties Planning, Environ Hlth & Hous Page 11 Page 92
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Animal Welfare Establishment - Variation of licence Vets Fees to be added 205.25 Outwith the Scope 0.00 205.25 217.55 Outwith the Scope 0.00 217.55 12.30 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Animal Welfare Establishment - Licensing enforcement visit No. 1 Vets Fees to be added 213.85 Outwith the Scope 0.00 213.85 226.70 Outwith the Scope 0.00 226.70 12.85 6% Subsequent enforcement visits: charged at hourly rate of £32.27 in half-hourly increments Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Dog, Cat or Rabbit Breeding - New licence Vets Fees to be added 205.25 Outwith the Scope 0.00 205.25 217.55 Outwith the Scope 0.00 217.55 12.30 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Dog, Cat or Rabbit Breeding - Variation of licence Vets Fees to be added 153.95 Outwith the Scope 0.00 153.95 163.20 Outwith the Scope 0.00 163.20 9.25 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, Dog, Cat or Rabbit Breeding - Licensing enforcement visit No. 1 Vets Fees to be added 179.60 Outwith the Scope 0.00 179.60 190.40 Outwith the Scope 0.00 190.40 10.80 6% Subsequent enforcement visits: charged at hourly rate of £32.27 in half-hourly increments Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, • Operating a business of selling animals as pets • animal rehoming activities (other than operating as an animal welfare establishment) New licence Vets Fees to be added 222.40 Outwith the Scope 0.00 222.40 235.75 Outwith the Scope 0.00 235.75 13.35 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, • Operating a business of selling animals as pets • animal rehoming activities (other than operating as an animal welfare establishment) Variation of licence Vets Fees to be added 171.10 Outwith the Scope 0.00 171.10 181.35 Outwith the Scope 0.00 181.35 10.25 6% Charitable discount – 50% (applies to registered Scottish Charities and SCIOs) Animal Welfare (Licensing of Activities Involving Animals) (Scotland) Regulations 2021, • Operating a business of selling animals as pets • animal rehoming activities (other than operating as an animal welfare establishment) Licensing enforcement visit No. 1 Vets Fees to be added 196.75 Outwith the Scope 0.00 196.75 208.55 Outwith the Scope 0.00 208.55 11.80 6% Subsequent enforcement visits: charged at hourly rate of £32.27 in half-hourly increments Licences/Registration - Animal Boarding Establishments Act 1963 Vets Fees to be added 221.30 Outwith the Scope 0.00 221.30 234.60 Outwith the Scope 0.00 234.60 13.30 6% Licences/Registration - Animal Boarding Establishments Act 1963 (Home boarding) Vets Fees to be added 153.50 Outwith the Scope 0.00 153.50 162.70 Outwith the Scope 0.00 162.70 9.20 6% Licences/Registration - Zoo Act Vets Fees to be added 1,233.05 Outwith the Scope 0.00 1,233.05 1,307.05 Outwith the Scope 0.00 1,307.05 74.00 6% Licences/Registration - Venison Dealers 211.10 Outwith the Scope 0.00 211.10 223.75 Outwith the Scope 0.00 223.75 12.65 6% Licences/Registration - Cinema Licence STATUTORY CHARGE 600.00 Outwith the Scope 0.00 600.00 600.00 Outwith the Scope 0.00 600.00 0.00 0% Capped at £600 by the Cinemas Act Charitable discount – 50% (applies to registered Scottish Charities and SCIOs only) HMO - premises of up to 10 persons 1,011.15 Outwith the Scope 0.00 1,011.15 1,071.80 Outwith the Scope 0.00 1,071.80 60.65 6% Tri-Annual Licence HMO - premises with more than 10 persons 1,237.25 Outwith the Scope 0.00 1,237.25 1,311.50 Outwith the Scope 0.00 1,311.50 74.25 6% Tri-Annual Licence HMO- Amendment to HMO licence 149.30 Outwith the Scope 0.00 149.30 158.25 Outwith the Scope 0.00 158.25 8.95 6% HMO - Refund if a new/renewal application is unsuccessful 252.90 Outwith the Scope 0.00 252.90 268.05 Outwith the Scope 0.00 268.05 15.15 6% Performing Animals Licence application/renewal 142.35 Outwith the Scope 0.00 142.35 150.90 Outwith the Scope 0.00 150.90 8.55 6% Vet Fees to be added Residential Caravan sites- first or new application 739.05 Outwith the Scope 0.00 739.05 783.40 Outwith the Scope 0.00 783.40 44.35 6% 5 year licence Planning, Environ Hlth & Hous Page 12 Page 93
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Residential Caravan sites- renewal submitted before expiry date 596.05 Outwith the Scope 0.00 596.05 631.80 Outwith the Scope 0.00 631.80 35.75 6% 5 year licence Residential Caravan sites- renewal submitted after expiry date 739.05 Outwith the Scope 0.00 739.05 783.40 Outwith the Scope 0.00 783.40 44.35 6% 5 year licence Residential Caravan sites- recovery of costs related to enforcement action Outwith the Scope 0.00 Full costs recovery Outwith the Scope 0.00 Full costs recovery Environmental Health Charge for Officer time (per hour) where appropriate ( out of hours or weekend work incurs a 50% surcharge on the hourly rate). 105.95 Outwith the Scope 0.00 105.95 112.30 Outwith the Scope 0.00 112.30 6.35 6% Attestation for export business 112.35 Outwith the Scope 0.00 112.35 119.10 Outwith the Scope 0.00 119.10 6.75 6% Additional inspections or interventions required as part of attestation 105.95 Outwith the Scope 0.00 105.95 112.30 Outwith the Scope 0.00 112.30 6.35 6% Officer cost per hour Private Water Supplies - Visit charge Regulated supply 89.90 Outwith the Scope 0.00 89.90 95.30 Outwith the Scope 0.00 95.30 5.40 6% Private Water Supplies -Single visit to regulated supply with multiple commercial properties 89.90 Outwith the Scope 0.00 89.90 95.30 Outwith the Scope 0.00 95.30 5.40 6% If more than one property on supply to be sampled, additional £11.95 per property applies as per line below. Private Water Supplies - multiple commercial properties charge per additional property above 11.25 Outwith the Scope 0.00 11.25 11.95 Outwith the Scope 0.00 11.95 0.70 6% Charge of £11.95 for additional commercial property sampled. Private Water Supplies -Regulated :Analytical parameter cost 0.00 Outwith the Scope 0.00 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% At cost Private Water Supplies -Zonal charge per regulated supply 16.85 Outwith the Scope 0.00 16.85 17.85 Outwith the Scope 0.00 17.85 1.00 6% Analytical costs divided by number of regulated supplies as of 1st January in calendar year Private water supply-Regulated supply: Initial Risk assessment visit and report (up to 1 hour on site) STATUTORY CHARGE 132.50 Outwith the Scope 0.00 132.50 132.50 Outwith the Scope 0.00 132.50 0.00 0% Private water supply - Regulated Supply: Programmed/review risk assessment visit and report (up to 1 hour on site) STATUTORY CHARGE 125.00 Outwith the Scope 0.00 125.00 125.00 Outwith the Scope 0.00 125.00 0.00 0% Private water supply - Regulated risk assessments (cost per additional hour or part thereof) STATUTORY CHARGE 50.00 Outwith the Scope 0.00 50.00 50.00 Outwith the Scope 0.00 50.00 0.00 0% £50 per additional hour Private Water Supplies: Regulated supplies: desktop review of risk assessment STATUTORY CHARGE 50.00 Outwith the Scope 0.00 50.00 50.00 Outwith the Scope 0.00 50.00 0.00 0% Private Water Supplies - Visit charge Type B STATUTORY CHARGE 70.00 Outwith the Scope 0.00 70.00 70.00 Outwith the Scope 0.00 70.00 0.00 0% Charge capped at £70. Private Water Supplies - Type B - Monitoring & analytical cost STATUTORY CHARGE 118.00 Outwith the Scope 0.00 118.00 118.00 Outwith the Scope 0.00 118.00 0.00 0% Charge capped at £118. Private Water Supplies - Type B - request sample and analytical cost STATUTORY CHARGE 145.00 Outwith the Scope 0.00 145.00 145.00 Outwith the Scope 0.00 145.00 0.00 0% Charge capped at £145. Private water supply- Initial risk assessment visit (TypeB) and report STATUTORY CHARGE 120.00 Outwith the Scope 0.00 120.00 120.00 Outwith the Scope 0.00 120.00 0.00 0% Capped Private waters (Regulated and Type B) - Other Parameters may be sampled if there is a specific need. Those charges will directly reflect those passed to us by the testing laboratory At Cost 0.00 Outwith the Scope 0.00 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% At Cost Private Landlord Registration - principal fee for registration as landlord STATUTORY CHARGE 80.00 Outwith the Scope 0.00 80.00 80.00 Outwith the Scope 0.00 80.00 0.00 0% Private Landlord Registration - property fee per property STATUTORY CHARGE 18.00 Outwith the Scope 0.00 18.00 18.00 Outwith the Scope 0.00 18.00 0.00 0% Private Landlord Registration- late application fee STATUTORY CHARGE 160.00 Outwith the Scope 0.00 160.00 160.00 Outwith the Scope 0.00 160.00 0.00 0% Short-term let licensing - home letting/home sharing accommodating to 4 guests 253.90 Outwith the Scope 0.00 253.90 269.15 Outwith the Scope 0.00 269.15 15.25 6% Tri-Annual Licence Short-term let licensing - home letting/home sharing accommodating 5-8 guests 355.05 Outwith the Scope 0.00 355.05 376.35 Outwith the Scope 0.00 376.35 21.30 6% Tri-Annual Licence Scottish Government prescribe these charges for Local Authorities to apply Planning, Environ Hlth & Hous Page 13 Page 94
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Short-term let licensing - home letting/home sharing accommodating 9 -12 guests 558.40 Outwith the Scope 0.00 558.40 591.90 Outwith the Scope 0.00 591.90 33.50 6% Tri-Annual Licence Short-term let licensing - home letting/home sharing accommodating 13-20 guests 711.25 Outwith the Scope 0.00 711.25 753.90 Outwith the Scope 0.00 753.90 42.65 6% Tri-Annual Licence Short-term let licensing - home letting/home sharing accommodating 21 and over guests 914.60 Outwith the Scope 0.00 914.60 969.50 Outwith the Scope 0.00 969.50 54.90 6% Tri-Annual Licence Short-term let licensing - secondary letting accommodating up to 4 guests 355.05 Outwith the Scope 0.00 355.05 376.35 Outwith the Scope 0.00 376.35 21.30 6% Tri-Annual Licence Short-term let licensing - secondary letting accommodating accommodating 5-8 guests 507.85 Outwith the Scope 0.00 507.85 538.30 Outwith the Scope 0.00 538.30 30.45 6% Tri-Annual Licence Short-term let licensing - secondary letting accommodating 9 - 12 guests 761.80 Outwith the Scope 0.00 761.80 807.50 Outwith the Scope 0.00 807.50 45.70 6% Tri-Annual Licence Short-term let licensing - secondary letting accommodating 13- 20 guests 1,015.75 Outwith the Scope 0.00 1,015.75 1,076.70 Outwith the Scope 0.00 1,076.70 60.95 6% Tri-Annual Licence Short-term let licensing - secondary letting accommodating 21 and over guests 1,269.65 Outwith the Scope 0.00 1,269.65 1,345.85 Outwith the Scope 0.00 1,345.85 76.20 6% Tri-Annual Licence Short-term let licensing- Variation in Licence/change in circumstances 86.50 Outwith the Scope 0.00 86.50 91.70 Outwith the Scope 0.00 91.70 5.20 6% Short-term let licensing- Certified copy of licence/duplicate licence 46.05 Outwith the Scope 0.00 46.05 48.80 Outwith the Scope 0.00 48.80 2.75 6% Short-term let licensing - Enforcement charge (Hourly rate) 105.95 Outwith the Scope 0.00 105.95 112.30 Outwith the Scope 0.00 112.30 6.35 6% Short-term let Licensing: Confirmation of a provisional STL licence application 200.00 Outwith the Scope 0.00 200.00 212.00 Outwith the Scope 0.00 212.00 12.00 6% Short-term let Licensing: Application to extend provisional short-term let licence 86.50 Outwith the Scope 0.00 86.50 91.70 Outwith the Scope 0.00 91.70 5.20 6% Short-term let Licensing: Transfer of a licence 86.50 Outwith the Scope 0.00 86.50 91.70 Outwith the Scope 0.00 91.70 5.20 6% Short-term let licensing: Application for provisional licence - home letting/home sharing accommodating to 4 guests 39.90 Outwith the Scope 0.00 39.90 42.30 Outwith the Scope 0.00 42.30 2.40 6% Short-term let licensing: Application for provisional licence - home letting/home sharing accommodating 5-8 guests 135.05 Outwith the Scope 0.00 135.05 143.15 Outwith the Scope 0.00 143.15 8.10 6% Short-term let licensing Application for provisional licence - home letting/home sharing accommodating 9 -12 guests 358.40 Outwith the Scope 0.00 358.40 379.90 Outwith the Scope 0.00 379.90 21.50 6% Short-term let licensing: Application for provisional licence - home letting/home sharing accommodating 13-20 guests 511.25 Outwith the Scope 0.00 511.25 541.90 Outwith the Scope 0.00 541.90 30.65 6% Short-term let licensing: Application for provisional licence- home letting/home sharing accommodating 21 and over guests 714.60 Outwith the Scope 0.00 714.60 757.50 Outwith the Scope 0.00 757.50 42.90 6% Short-term let licensing : Application for provisional licence- secondary letting accommodating up to 4 guests 155.05 Outwith the Scope 0.00 155.05 164.35 Outwith the Scope 0.00 164.35 9.30 6% Revision of STL Policy and introduction of these new fees will be considered at PPSL on 18/12/24 and Council on 20/12/24. These will take effect from the date approved and for the 6% inflationary increase for 25/26 The provisional licence router is for premises which are under construction, and on completion, they can make application that the licence can be confirmed, for a further fee Planning, Environ Hlth & Hous Page 14 Page 95
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Short-term let licensing: Application for provisional licence - secondary letting accommodating 5-8 guests 307.85 Outwith the Scope 0.00 307.85 326.30 Outwith the Scope 0.00 326.30 18.45 6% Short-term let licensing: Application for provisional licence - secondary letting accommodating 9 -12 guests 561.80 Outwith the Scope 0.00 561.80 595.50 Outwith the Scope 0.00 595.50 33.70 6% Short-term let licensing: Application for provisional licence - secondary letting accommodating 13-20 guests 815.75 Outwith the Scope 0.00 815.75 864.70 Outwith the Scope 0.00 864.70 48.95 6% Short-term let licensing: Application for provisional licence - secondary letting accommodating 21 and over guests 1,069.65 Outwith the Scope 0.00 1,069.65 1,133.85 Outwith the Scope 0.00 1,133.85 64.20 6% Environmental Health Section 50 Licence Certificate 166.00 Outwith the Scope 0.00 166.00 176.00 Outwith the Scope 0.00 176.00 10.00 6% This is a new fee to recover the costs from business, in considering and determining applications for Section 50 Environmental Health certificates. A similar fee is charged by development control and building standards for S50 certificates and this provides a consistent charging structure across these regulatory services. Note: a savings option for 25/26 was proposed to introduce this fee PLANNING SERVICES Additional administration fee in respect of an Advert required in terms of Regulation 20 of the Town & Country Planning (Development Management Procedure) (Scotland) Regulations 2008 195.83 Standard 39.17 235.00 207.50 Standard 41.50 249.00 14.00 6% Planning Section 50 Licence Certificate 166.00 Outwith the Scope 0.00 166.00 176.00 Outwith the Scope 0.00 176.00 10.00 6% Pre Application advice for major planning applications 936.67 Standard 187.33 1,124.00 992.50 Standard 198.50 1,191.00 67.00 6% Pre Application advice for local planning applications Maximum £899 749.17 Standard 149.83 899.00 794.17 Standard 158.83 953.00 54.00 6% Pre-Application Initiation & follow up 30min meeting 35.00 Standard 7.00 42.00 37.50 Standard 7.50 45.00 3.00 7% includes 20min prep and 10 mins follow up Pre-Application Initiation & follow up 1hour meeting 71.67 Standard 14.33 86.00 75.83 Standard 15.17 91.00 5.00 6% includes 40min prep and 20 mins follow up Pre-Application Initiation & follow up 2hour meeting 108.33 Standard 21.67 130.00 115.00 Standard 23.00 138.00 8.00 6% includes 40min prep and 20 mins follow up High Hedge complaint 537.00 Outwith the Scope 0.00 537.00 569.00 Outwith the Scope 0.00 569.00 32.00 6% £50 charge if investigated but not classed as a hedge S64 submission relating to Householder Development 58.00 Outwith the Scope 0.00 58.00 61.50 Outwith the Scope 0.00 61.50 3.50 6% S64 submission relating to Non-Householder Local Development 116.00 Outwith the Scope 0.00 116.00 123.00 Outwith the Scope 0.00 123.00 7.00 6% S64 submission relating to Major Development 231.00 Outwith the Scope 0.00 231.00 245.00 Outwith the Scope 0.00 245.00 14.00 6% S64 submissions relating to a single dwelling/plot within a larger Major Development shall be charged as a Non- Householder Local Development Administration Charge for non e-Planning application submissions - Householder Application 23.00 Outwith the Scope 0.00 23.00 24.50 Outwith the Scope 0.00 24.50 1.50 7% Exemptions to this charge will be applied where submissions cannot be made through the ePlanning portal including: - Pre-application Screening Notice; - Proposal of Application Notice; - Applications for modification or discharge of planning obligations under s75A; - Applications for marine fish farm development; - Applications for a High Hedge Notice; Revision of STL Policy and introduction of these new fees will be considered at PPSL on 18/12/24 and Council on 20/12/24. These will take effect from the date approved and for the 6% inflationary increase for 25/26 The provisional licence router is for premises which are under construction, and on completion, they can make application that the licence can be confirmed, for a further fee Planning, Environ Hlth & Hous Page 15 Page 96
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Administration Charge for non e-Planning application submissions - Non-Householder Local Application 58.00 Outwith the Scope 0.00 58.00 61.50 Outwith the Scope 0.00 61.50 3.50 6% Administration Charge for non e-Planning application submissions - Major Application 116.00 Outwith the Scope 0.00 116.00 123.00 Outwith the Scope 0.00 123.00 7.00 6% Property History Search - Copy Document Record Search where specific planning application reference required is provided 43.00 Outwith the Scope 0.00 43.00 46.00 Outwith the Scope 0.00 46.00 3.00 7% additional printing charges will be applied for provision of hardcopy documentation; no fee for provision of e-copy Property History Search - Copy Document Record Search where specific planning application reference is not provided 101.00 Outwith the Scope 0.00 101.00 107.00 Outwith the Scope 0.00 107.00 6.00 6% Planning Statutory Fees Fee Guidance Notes - MS Word variant - last updated 11th December 2024 Surcharge for retrospective planning permission 25% of planning fee Outwith the Scope 0.00 25% of planning fee Admin Charge for return of invalid application 50.00 Outwith the Scope 0.00 50.00 50.00 Outwith the Scope 0.00 50.00 to help recover the costs for work to attempt to validate the application Discharge of planning conditions 110.00 Outwith the Scope 0.00 110.00 110.00 Outwith the Scope 0.00 110.00 to help cover the costs involved with discharge of conditions BUILDING STANDARDS Property Inspection 418.00 Outwith the Scope 0.00 418.00 443.00 Outwith the Scope 0.00 443.00 25.00 6% Re - Inspection Fee Property Inspection Applications 208.00 Outwith the Scope 0.00 208.00 220.00 Outwith the Scope 0.00 220.00 12.00 6% Confirmation of completion Applications 334.00 Outwith the Scope 0.00 334.00 354.00 Outwith the Scope 0.00 354.00 20.00 6% Re - Inspection Fee Confirmation of Completion Applications 191.00 Outwith the Scope 0.00 191.00 202.00 Outwith the Scope 0.00 202.00 11.00 6% Confirmation of Exempt class of works 85.00 Outwith the Scope 0.00 85.00 90.00 Outwith the Scope 0.00 90.00 5.00 6% Building Standards Section 50 Licence Certificate 166.00 Outwith the Scope 0.00 166.00 176.00 Outwith the Scope 0.00 176.00 10.00 6% Property Enquiries (if Application Number known) 49.00 Outwith the Scope 0.00 49.00 52.00 Outwith the Scope 0.00 52.00 3.00 6% Property Enquiries (if Application Number not known) 120.00 Outwith the Scope 0.00 120.00 127.00 Outwith the Scope 0.00 127.00 7.00 6% Building Standards Statutory Fees Fee Calculator (ebuildingstandards.scot) Back-up Gov File - \\abck-fs01\Financial Services\Accounting and Budgeting\Corporate Processes\Budget Preparation\2025-26\Fees and Charges\Building Warrant Fees 2025-2026. Letter from Stephen Garvin, Scottish Government.pdf HOUSING Housing - Homeless Temporary Accommodation - Bedsit/1 Bed - per week 57.06 Outwith the Scope 0.00 57.06 57.06 Outwith the Scope 0.00 57.06 0.00 0% Not subject to inflation - only the service charge is inflated. Planning, Environ Hlth & Hous Page 16 Page 97
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Housing - Homeless Temporary Accommodation - 2 Bed Flat/House - per week 64.62 Outwith the Scope 0.00 64.62 64.62 Outwith the Scope 0.00 64.62 0.00 0% Housing - Homeless Temporary Accommodation - 3 Bed Flat/House - per week 71.37 Outwith the Scope 0.00 71.37 71.37 Outwith the Scope 0.00 71.37 0.00 0% Housing - Homeless Temporary Accommodation - 4 Bed House - per week 76.67 Outwith the Scope 0.00 76.67 76.67 Outwith the Scope 0.00 76.67 0.00 0% Housing - Homeless Tenants Service Charge per week 56.55 Outwith the Scope 0.00 56.55 59.95 Outwith the Scope 0.00 59.95 3.40 6% Not subject to inflation - only the service charge is inflated. Planning, Environ Hlth & Hous Page 17 Page 98
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments WASTE COLLECTION Supply of Sacks for Commercial Use (pack of 50) 377.05 Outwith the Scope 0.00 377.05 426.90 Outwith the Scope 0.00 426.90 49.85 13% Scottish Government Landfill Tax proposed increase for 2025-26 of £22.45 per tonne. Given the ban on biodegradable municipal waste to landfill comes into effect on the 1 January 2026 landfill tax will no longer be incurred. However, residual waste disposal charges will replace landfill tax charges after the ban is implemented. Confidential Sacks - Includes Uplift, Shredding and disposal Internal Use Only - Minimum of 8 sacks per order 18.50 Outwith the Scope 0.00 18.50 19.60 Outwith the Scope 0.00 19.60 1.10 6% Domestic Use Only 140 Litre Bins 42.10 Outwith the Scope 0.00 42.10 44.65 Outwith the Scope 0.00 44.65 2.55 6% Domestic Use Only 240 Litre Bins 42.10 Outwith the Scope 0.00 42.10 44.65 Outwith the Scope 0.00 44.65 2.55 6% Commercial Use Only 240 Litre Bins 107.63 Standard 21.53 129.15 114.08 Standard 22.82 136.90 7.75 6% Commercial Use Only 360 Litre Bins 156.58 Standard 31.32 187.90 165.96 Standard 33.19 199.15 11.25 6% Commercial Use Only 660 Litre Bins 394.88 Standard 78.98 473.85 418.58 Standard 83.72 502.30 28.45 6% Commercial Use Only 1100 Litre Bins 480.96 Standard 96.19 577.15 509.83 Standard 101.97 611.80 34.65 6% Commercial Use Only 1280 Litre Bins 495.33 Standard 99.07 594.40 525.04 Standard 105.01 630.05 35.65 6% Householder Special Refuse Collection Minimum Charge covers work of two men and vehicle up to ten minutes. 80.90 Outwith the Scope 0.00 80.90 85.75 Outwith the Scope 0.00 85.75 4.85 6% Householder Special Refuse Collection Extra Charge Charged per 10 minutes over minimum charge 50.35 Outwith the Scope 0.00 50.35 53.35 Outwith the Scope 0.00 53.35 3.00 6% Commercial Special Uplift (Industrial Waste) (Charge Per Hour - Minimum Charge 1 hour) 177.96 Standard 35.59 213.55 188.63 Standard 37.73 226.35 12.80 6% Commercial Special Uplift (Non-industrial Waste) (Charge Per Hour - Minimum Charge 1 hour) - Housing Associations should be charged at this rate. 177.95 Outwith the Scope 0.00 177.95 188.65 Outwith the Scope 0.00 188.65 10.70 6% Provided not Industrial waste as per Environmental Protection Act 1990. For commercial fridge/freezer disposal, contact the Waste Team for advice. Return of Supermarket trolleys (each) 49.71 Standard 9.94 59.65 52.71 Standard 10.54 63.25 3.60 6% COMMERCIAL REFUSE Wheeled Bins - 140/240 ltr Based on 1 uplift per week 449.70 Outwith the Scope 0.00 449.70 509.15 Outwith the Scope 0.00 509.15 59.45 13% Minimum Charge 2025/26 - £509.15 Equivalent to the 140/240 litre bin charge for collection and landfill tax uplifted once a week. Wheeled Bins - 340 ltr Based on 1 uplift per week 636.99 Outwith the Scope 0.00 636.99 721.20 Outwith the Scope 0.00 721.20 84.21 13% Wheeled Bins - 660 ltr Based on 1 uplift per week 1,222.24 Outwith the Scope 0.00 1,222.24 1,383.81 Outwith the Scope 0.00 1,383.81 161.57 13% Wheeled Bins - 800 ltr Based on 1 uplift per week 1,481.47 Outwith the Scope 0.00 1,481.47 1,677.32 Outwith the Scope 0.00 1,677.32 195.85 13% 2024-25 Increase2025-26 For premises whereby a less than weekly mixed waste service is available only, the minimum charge will be adjusted accordingly. Agreements are issued Annually to all commercial/front end loader customers. Payments are either made in advance or by direct debit. Front End Loader service provided by Renewi Some bins still responsibility of Council dependant on location and recognised use by public. Any charge by Renewi above this level to be charged at cost + 2% to customers. Waste Management Page 18 Page 99
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Wheeled Bins - 1100 ltr Based on 1 uplift per week 2,036.18 Outwith the Scope 0.00 2,036.18 2,305.36 Outwith the Scope 0.00 2,305.36 269.18 13% Wheeled Bins - 1280 ltr Based on 1 uplift per week 2,369.30 Outwith the Scope 0.00 2,369.30 2,682.52 Outwith the Scope 0.00 2,682.52 313.22 13% Loads - Bands 1-5 1,093.10 Outwith the Scope 0.00 1,093.10 1,237.60 Outwith the Scope 0.00 1,237.60 144.50 13% Loads - Bands 6-10 2,463.11 Outwith the Scope 0.00 2,463.11 2,788.74 Outwith the Scope 0.00 2,788.74 325.63 13% Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Yard 2,393.41 Outwith the Scope 0.00 2,393.41 2,709.82 Outwith the Scope 0.00 2,709.82 316.41 13% Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Metre 2,825.48 Outwith the Scope 0.00 2,825.48 3,199.02 Outwith the Scope 0.00 3,199.02 373.54 13% Pull Out Charge - Commercial only 119.21 Outwith the Scope 0.00 119.21 126.36 Outwith the Scope 0.00 126.36 7.15 6% This charge is per bin. COMMERCIAL REFUSE (private waste contractor's with Council acting as sub-contractor) Supply of Sacks for Commercial Use (pack of 50) 377.06 Standard 75.41 452.47 426.91 Standard 85.38 512.29 59.82 13% Minimum Charge 2025/26 - £610.98 Equivalent to the 140/240 litre bin charge for collection and landfill tax uplifted once a week. Wheeled Bins - 140/240 ltr Based on 1 uplift per week 449.70 Standard 89.94 539.64 509.15 Standard 101.83 610.98 71.34 13% Wheeled Bins - 340 ltr Based on 1 uplift per week 636.99 Standard 127.40 764.39 721.20 Standard 144.24 865.45 101.05 13% Wheeled Bins - 660 ltr Based on 1 uplift per week 1,222.23 Standard 244.45 1,466.68 1,383.81 Standard 276.76 1,660.58 193.90 13% Wheeled Bins - 800 ltr Based on 1 uplift per week 1,481.47 Standard 296.29 1,777.77 1,677.32 Standard 335.46 2,012.79 235.02 13% Wheeled Bins - 1100 ltr Based on 1 uplift per week 2,036.18 Standard 407.24 2,443.41 2,305.36 Standard 461.07 2,766.43 323.02 13% Wheeled Bins - 1280 ltr Based on 1 uplift per week 2,369.30 Standard 473.86 2,843.16 2,682.52 Standard 536.50 3,219.02 375.87 13% Loads - Bands 1-5 1,093.09 Standard 218.62 1,311.71 1,237.60 Standard 247.52 1,485.12 173.41 13% Loads - Bands 6-10 2,463.11 Standard 492.62 2,955.74 2,788.74 Standard 557.75 3,346.49 390.75 13% Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Yard 2,393.41 Standard 478.68 2,872.09 2,709.82 Standard 541.96 3,251.79 379.69 13% Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Metre 2,825.49 Standard 565.10 3,390.58 3,199.02 Standard 639.80 3,838.82 448.24 13% Pull Out Charge - Commercial only 119.21 Standard 23.84 143.05 126.36 Standard 25.27 151.63 8.58 6% This charge is per bin. RECYCLING CHARGES Office Paper - Large Bag / 1 x week 178.37 Outwith the Scope 0.00 178.37 189.07 Outwith the Scope 0.00 189.07 10.70 6% Paper, Cardboard, Plastic and Cans - 240 litre Bins and Minimum Charge for Year 118.28 Outwith the Scope 0.00 118.28 125.37 Outwith the Scope 0.00 125.37 7.09 6% Paper, Cardboard, Plastic and Cans - 340 litre Bin 166.71 Outwith the Scope 0.00 166.71 176.71 Outwith the Scope 0.00 176.71 10.00 6% Paper, Cardboard, Plastic and Cans - 660 litre Bin 318.93 Outwith the Scope 0.00 318.93 338.07 Outwith the Scope 0.00 338.07 19.15 6% Paper, Cardboard, Plastic and Cans - 800 litre Bin 386.62 Outwith the Scope 0.00 386.62 409.81 Outwith the Scope 0.00 409.81 23.20 6% Paper, Cardboard, Plastic and Cans - 1100/1280 litre Bin 530.39 Outwith the Scope 0.00 530.39 562.22 Outwith the Scope 0.00 562.22 31.83 6% For premises whereby a less than weekly mixed waste service is available only, the minimum charge will be adjusted accordingly. Agreements are issued Annually to all commercial/front end loader customers. Payments are either made in advance or by direct debit. Front End Loader service provided by Renewi Some bins still responsibility of Council dependant on location and recognised use by public. Any charge by Renewi above this level to be charged at cost + 2% to customers. For premises whereby a less than weekly mixed waste service is available only, the minimum charge will be adjusted accordingly. Agreements are issued Annually to all commercial/front end loader customers. Payments are either made in advance or by direct debit. Front End Loader service provided by Renewi Some bins still responsibility of Council dependant on location and recognised use by public. Any charge by Renewi above this level to be charged at cost + 2% to customers. Charges for recycling collections or treatment should in general be levied on the commercial sector on the same basis as normal refuse collection or disposal, but with the benefit of no landfill tax payment being applied to the charge. At Waste Disposal Sites and Civic Amenity/Recycling Sites, use by the commercial sector (if permitted by the license conditions) should only be allowed in return for the payment of the appropriate rate, equivalent to the disposal charge excluding landfill tax. A pre-paid punch card system is available. There are some exceptions to this e.g. commercial wood from Council operated island waste disposal sites, where high haulage costs are incurred and an appropriate charge is levied to cover this. Fortnightly Charge - Weekly services shall be charged accordingly at fortnightly rate x 2 Waste Management Page 19 Page 100
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Commercial Sacks for Recyclable Waste Charge Per Sack. Service available in Kintyre and only sold and used when no space for a blue bin. 1.77 Outwith the Scope 0.00 1.77 1.88 Outwith the Scope 0.00 1.88 0.11 6% Recyclable Waste Brought to Civic Amenity/Recycling Facilities Purchase of Punch Card - Price per card 51.77 Outwith the Scope 0.00 51.77 54.87 Outwith the Scope 0.00 54.87 3.11 6% Cooking Oil Collection (per 20/24ltr container) Service available in Mull, Iona, Tiree, Islay and Jura 4.32 Outwith the Scope 0.00 4.32 4.58 Outwith the Scope 0.00 4.58 0.26 6% Commercial Wood Delivered by Contractors Island waste disposal sites on Mull, Islay and Tiree 131.06 Outwith the Scope 0.00 131.06 138.92 Outwith the Scope 0.00 138.92 7.86 6% Segregated Glass Collection - 240 litre bin 1 x weekly 74.44 Outwith the Scope 0.00 74.44 78.90 Outwith the Scope 0.00 78.90 4.47 6% Segregated Glass Collection - 330/360 litre bin 1 x weekly 102.55 Outwith the Scope 0.00 102.55 108.70 Outwith the Scope 0.00 108.70 6.15 6% Segregated Glass Collection - 660 litre bin 1 x weekly 201.77 Outwith the Scope 0.00 201.77 213.88 Outwith the Scope 0.00 213.88 12.12 6% Segregated Glass Collection - 1100/1280 litre bin 1 x weekly 304.19 Outwith the Scope 0.00 304.19 322.44 Outwith the Scope 0.00 322.44 18.25 6% Mixed Glass Collection - 240 litre bin and Minimum Charge 112.77 Outwith the Scope 0.00 112.77 119.52 Outwith the Scope 0.00 119.52 6.75 6% Mixed Glass Collection - 660 litre bin 304.19 Outwith the Scope 0.00 304.19 322.44 Outwith the Scope 0.00 322.44 18.25 6% Mixed Glass Collection - 1100 litre bin 456.27 Outwith the Scope 0.00 456.27 483.65 Outwith the Scope 0.00 483.65 27.38 6% Commercial Food Waste Composting Service - Weekly Service of 140ltr Wheeled Bin Service only available in Lomond - Bin and 160 Bags per annum supplied by Council 194.68 Outwith the Scope 0.00 194.68 206.36 Outwith the Scope 0.00 206.36 11.68 6% Commercial Food Waste Composting Service - Weekly Service of 240ltr Wheeled Bin Service only available in Lomond - Bin and 160 Bags per annum supplied by Council 333.67 Outwith the Scope 0.00 333.67 353.70 Outwith the Scope 0.00 353.70 20.03 6% Commercial Food Waste Composting Service - Weekly Service of 500ltr Wheeled Bin Service only available in Lomond - Bin and 570 Bags per annum supplied by Council 695.85 Outwith the Scope 0.00 695.85 737.60 Outwith the Scope 0.00 737.60 41.75 6% RECYCLING CHARGES (private waste contractor's with Council acting as sub-contractor) Charges for recycling collections or treatment should in general be levied on the commercial sector on the same basis as normal refuse collection or disposal, but with the benefit of no landfill tax payment being applied to the charge. At Waste Disposal Sites and Civic Amenity/Recycling Sites, use by the commercial sector (if permitted by the license conditions) should only be allowed in return for the payment of the appropriate rate, equivalent to the disposal charge excluding landfill tax. A pre-paid punch card system is available. There are some exceptions to this e.g. commercial wood from Council operated island waste disposal sites, where high haulage costs are incurred and an appropriate charge is levied to cover this. Minimum Charge same as for Mixed Glass Fortnightly Charge for Isles of Mull, Iona, Tiree and Islay Waste Management Page 20 Page 101
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Office Paper - Large Bag / 1 x week 178.37 Standard 35.67 214.04 189.07 Standard 37.81 226.88 12.84 6% Paper, Cardboard, Plastic and Cans - 240 litre Bins and Minimum Charge for Year 118.28 Standard 23.66 141.93 125.37 Standard 25.07 150.45 8.52 6% Paper, Cardboard, Plastic and Cans - 340 litre Bin 166.71 Standard 33.34 200.04 176.71 Standard 35.34 212.05 12.00 6% Paper, Cardboard, Plastic and Cans - 660 litre Bin 318.93 Standard 63.79 382.72 338.07 Standard 67.61 405.68 22.96 6% Paper, Cardboard, Plastic and Cans - 800 litre Bin 386.62 Standard 77.32 463.94 409.81 Standard 81.96 491.78 27.84 6% Paper, Cardboard, Plastic and Cans - 1100/1280 litre Bin 530.39 Standard 106.08 636.47 562.22 Standard 112.44 674.66 38.19 6% Commercial Sacks for Recyclable Waste Charge Per Sack. Service available in Kintyre and only sold and used when no space for a blue bin. 1.77 Standard 0.35 2.13 1.88 Standard 0.38 2.25 0.13 6% Segregated Glass Collection - 240 litre bin 1 x weekly 74.44 Standard 14.89 89.32 78.90 Standard 15.78 94.68 5.36 6% Segregated Glass Collection - 330/360 litre bin 1 x weekly 102.55 Standard 20.51 123.06 108.70 Standard 21.74 130.44 7.38 6% Segregated Glass Collection - 660 litre bin 1 x weekly 201.77 Standard 40.35 242.13 213.88 Standard 42.78 256.65 14.53 6% Segregated Glass Collection - 1100/1280 litre bin 1 x weekly 304.19 Standard 60.84 365.03 322.44 Standard 64.49 386.93 21.90 6% Mixed Glass Collection - 240 litre bin and Minimum Charge 112.77 Standard 22.55 135.31 119.52 Standard 23.90 143.42 8.12 6% Mixed Glass Collection - 660 litre bin 304.19 Standard 60.84 365.03 322.44 Standard 64.49 386.93 21.90 6% Mixed Glass Collection - 1100 litre bin 456.27 Standard 91.25 547.53 483.65 Standard 96.73 580.38 32.85 6% Commercial Food Waste Composting Service - Weekly Service of 140ltr Wheeled Bin Service only available in Lomond - Bin and 160 Bags per annum supplied by Council 194.68 Standard 38.94 233.62 206.36 Standard 41.27 247.64 14.02 6% Commercial Food Waste Composting Service - Weekly Service of 240ltr Wheeled Bin Service only available in Lomond - Bin and 160 Bags per annum supplied by Council 333.67 Standard 66.74 400.41 353.70 Standard 70.74 424.44 24.02 6% Commercial Food Waste Composting Service - Weekly Service of 500ltr Wheeled Bin Service only available in Lomond - Bin and 570 Bags per annum supplied by Council 695.85 Standard 139.17 835.01 737.60 Standard 147.52 885.11 50.10 6% SKIPS Fortnightly Charge - Weekly services shall be charged accordingly at fortnightly rate x 2 Minimum Charge same as for Mixed Glass Fortnightly Charge for Isles of Mull, Iona, Tiree and Islay Waste Management Page 21 Page 102
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Hire (for 24 hours) Any Ferry Journeys will be recharged at cost. 6.83 Standard 1.37 8.20 7.25 Standard 1.45 8.70 0.50 6% Charge for skip hire if not part of commercial waste collection contract. Commercial - Service of Skip - Up to 10 miles travel, one way from disposal point Any Ferry Journeys will be recharged at cost. 89.60 Outwith the Scope 0.00 89.60 95.00 Outwith the Scope 0.00 95.00 5.40 6% Commercial - Service of Skip - Up to 20 miles travel, one way from disposal point Any Ferry Journeys will be recharged at cost. 113.80 Outwith the Scope 0.00 113.80 120.65 Outwith the Scope 0.00 120.65 6.85 6% Commercial - Service of Skip - Over 20 miles travel, one way from disposal point Any Ferry Journeys will be recharged at cost. 140.80 Outwith the Scope 0.00 140.80 149.25 Outwith the Scope 0.00 149.25 8.45 6% Commercial - Tipping Charge per Service, including Landfill Tax (Active) Tiree Only - See notes 382.85 Outwith the Scope 0.00 382.85 449.55 Outwith the Scope 0.00 449.55 66.70 17% Commercial - Tipping Charge per Service, including Landfill Tax (Inactive) Tiree Only - See notes 0.00 Outwith the Scope 0.00 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% HOUSEHOLDER SCRAP CAR REMOVAL AND DISPOSAL SERVICE (Service not available to Commercial Customers they should make their own arrangements with appropriate vehicle dismantlers) Scrap Car Deposit Voucher - per car The voucher service is not available in Helensburgh and Lomond, where advice can be sought from your local area office. 99.50 Standard 19.90 119.40 105.46 Standard 21.09 126.55 7.15 6% Householder must pay fee and show registration document as proof of ownership before voucher can be issued. Car must be taken to appropriate Council or Renewi disposal site by Householder. Removal and disposal from householders 163.54 Standard 32.71 196.25 266.67 Standard 53.33 320.00 123.75 63% Householders should be advised of national takeback schemes i.e. Cartakeback and Autogreen, before proceeding with removal request and payment. Council's contractor costs have increased for the removal/uplift and disperal and also storage per day, increase to ££320.00. Landfill tax on inactive waste at Council landfill sites on Mull, Islay and Tiree may be charged. This will depend on the type of inactive waste and it’s use on the landfill site. A contractor with such waste should contact the Council to discuss this prior to disposal of inactive waste. Tipping Charges - Tiree, no weighbridge, charges based on assumed weights based on vehicle size. Tipping Charges - Islay and Mull - charge based on weighbridge - see Waste Disposal Charges. Waste Management Page 22 Page 103
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Removal of abandoned car where owner can be traced - Statutory Fee 300.00 Outwith the Scope 0.00 300.00 300.00 Outwith the Scope 0.00 300.00 0.00 0% Charge set by Legislation. If car has to be stored due to its condition (e.g. still taxed) in Council Depot an additional £20.60 per storage charge per day should be added. Removal of car by arrangement on private, or other public sector ground, where the last registered keeper cannot be traced. The Executive Director of the Development and Infrastructure Department shall have the discretion to require a payment in advance from the landowner 196.25 Outwith the Scope 0.00 196.25 320.00 Outwith the Scope 0.00 320.00 123.75 63% A 24 hour notice on the car must be served prior to removal and disposal.Council's contractor costs have increased for the removal/uplift and disperal and also storage per day, increase to ££320.00. WASTE DISPOSAL Ordinary Waste - Landfill Tax Element of Charges per tonne (Fee set by Scottish Government) Charge includes Landfill Tax 103.70 Outwith the Scope 0.00 103.70 126.15 Outwith the Scope 0.00 126.15 22.45 22% Ordinary Waste - Waste Disposal Cost per tonne Charge includes Landfill Tax 141.80 Outwith the Scope 0.00 141.80 166.50 Outwith the Scope 0.00 166.50 24.70 17% Inactive Waste - Landfill Tax Element of Charges per tonne Charge includes Landfill Tax 3.30 Outwith the Scope 0.00 3.30 4.05 Outwith the Scope 0.00 4.05 0.75 23% Inactive Waste - Waste Disposal Cost per tonne Charge includes Landfill Tax 0.00 Outwith the Scope 0.00 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% Assumed Loads per vehicle type - Small Van/pick up (Escort size) 0.4 tonnes 58.15 Outwith the Scope 0.00 58.15 68.15 Outwith the Scope 0.00 68.15 10.00 17% Assumed Loads per vehicle type - Medium Van/pick up (Transit size) 0.8 tonnes 116.00 Outwith the Scope 0.00 116.00 135.95 Outwith the Scope 0.00 135.95 19.95 17% Assumed Loads per vehicle type - Large Van/pick up (twin wheeled) 1.2 tonnes 173.95 Outwith the Scope 0.00 173.95 203.85 Outwith the Scope 0.00 203.85 29.90 17% Assumed Loads per vehicle type - Tipper/Large Box Van (over 3.5 tonnes and less than 7.5 tonnes) 3 tonnes 435.00 Outwith the Scope 0.00 435.00 509.80 Outwith the Scope 0.00 509.80 74.80 17% Waste Management Page 23 Page 104
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments PUBLIC CONVENIENCES Entrance Fee (where Public Convenience entry system fitted) 0.50 Outwith the Scope 0.00 0.50 0.50 Outwith the Scope 0.00 0.50 0.00 0% Radar Keys 4.90 Outwith the Scope 0.00 4.90 5.20 Outwith the Scope 0.00 5.20 0.30 6% Purchased at Area Offices. PEST CONTROL Eradication of rats and mice, this covers all individual dwelling premises either private or rented from Housing Associations, Social Landlords, Private Landlords or Commercial premises. 172.00 Standard 34.40 206.40 182.33 Standard 36.47 218.80 12.40 6% Eradication of rats and mice. Charge for third visit (if required) for individual dwelling premises either private or rented from Housing Associations, Social Landlords, Private Landlords or Commercial premises. 86.00 Standard 17.20 103.20 91.17 Standard 18.23 109.40 6.20 6% Eradication of rats and mice for Council owned properties. 172.00 Outwith the Scope 0.00 172.00 182.30 Outwith the Scope 0.00 182.30 10.30 6% Eradication of rate and mice. Charge for third visit (if required) Council owned properties. 86.00 Outwith the Scope 0.00 86.00 91.15 Outwith the Scope 0.00 91.15 5.15 6% Eradication of wasps and ants, this covers all individual dwelling premises either private or rented from Housing Associations, Social Landlords, Private Landlords or Commercial premises. 132.00 Standard 26.40 158.40 139.92 Standard 27.98 167.90 9.50 6% Eradication of wasps and ants for Council owned properties. 132.00 Outwith the Scope 0.00 132.00 139.90 Outwith the Scope 0.00 139.90 7.90 6% Eradication of fleas and bed bugs, this covers all individual dwelling premises either private or rented from Housing Associations, Social Landlords, Private Landlords or Commercial premises. Minimum fee listed only 646.35 Standard 129.27 775.62 685.15 Standard 137.03 822.18 46.56 6% Eradication of fleas and bed bugs for Council owned properties. Minimum fee listed only 646.35 Outwith the Scope 0.00 646.35 685.15 Outwith the Scope 0.00 685.15 38.80 6% Eradication of moles for Council owned land only 646.35 0.00 646.35 685.15 0.00 685.15 38.80 6% Works to be carried out only on Council owned land due to nature of control. Non refundable survey charge 55.38 Standard 11.08 66.45 58.71 Standard 11.74 70.45 4.00 6% If works progress to a contract/work agreement, the survey fee can be discounted from the costs of the works. DOG FEES Standard Fee 29.80 Outwith the Scope 0.00 29.80 31.60 Outwith the Scope 0.00 31.60 1.80 6% Boarding fee 21.00 Outwith the Scope 0.00 21.00 22.25 Outwith the Scope 0.00 22.25 1.25 6% Kennel Inoculation Fee 49.46 Standard 9.89 59.35 52.42 Standard 10.48 62.90 3.55 6% Dog microchipping 43.58 Standard 8.72 52.30 46.21 Standard 9.24 55.45 3.15 6% Room Hire - Hermitage Park Pavilion Payment must be made in advance. The charge includes 2 visits. Further charges during the initial treatment may be necessary where eradication requires more that 2 visits. Advice on the total charge for eradication can be provided by officers. Payment must be made in advance. The charge includes 1 visit. Further charges may be necessary where eradication requires additional visits. Advice on the total charge for eradication can be provided by officers during the initial treatment. The cost of this service would be agreed with the customer at the time of the survey. Payment in advance. Proof of identity must be shown at the Area Office when payment is made. A receipt will be issued to allow the owner to collect their dog from the kennels. In order for Kennel Operators to accept dogs there is a requirement that they are inoculated. First 24 hour period, statutory charge applied plus boarding fee. The boarding fee only, will be applied for each subsequent day the dog is in boardings. Dog microchipping is required by law since April 2016. Dogs (when not already microchipped) will be microchipped before returning to the owner. 2024-25 Increase2025-26 Amenities Page 24 Page 105
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Hermitage Park Pavilion Community Room (Concession rate per hour Monday to Friday) 21.33 Standard 4.27 25.60 21.33 Standard 4.27 25.60 0.00 0% Hermitage Park Pavilion Community Room (Concession rate per hour Saturday and Sunday) 27.33 Standard 5.47 32.80 27.33 Standard 5.47 32.80 0.00 0% Hermitage Park Pavilion Community Room (Commercial rate per hour Monday to Friday) 26.21 Standard 5.24 31.45 26.21 Standard 5.24 31.45 0.00 0% Hermitage Park Pavilion Community Room (Commercial rate per hour Saturday and Sunday) 33.46 Standard 6.69 40.15 33.46 Standard 6.69 40.15 0.00 0% PLAYING FIELDS 18 and over 85.38 Standard 17.08 102.45 90.50 Standard 18.10 108.60 6.15 6% Under 18's 42.67 Standard 8.53 51.20 45.21 Standard 9.04 54.25 3.05 6% 18 and over 42.67 Standard 8.53 51.20 45.21 Standard 9.04 54.25 3.05 6% Under 18's 21.33 Standard 4.27 25.60 22.63 Standard 4.53 27.15 1.55 6% Hire of Pitch for Training (2 hours) All ages 21.33 Standard 4.27 25.60 22.63 Standard 4.53 27.15 1.55 6% 18 and over 25.88 Standard 5.18 31.05 27.42 Standard 5.48 32.90 1.85 6% Under 18's 12.96 Standard 2.59 15.55 13.75 Standard 2.75 16.50 0.95 6% Hire of Pony Park - Bute Concession 43.46 Standard 8.69 52.15 46.08 Standard 9.22 55.30 3.15 6% Hire of Howie Pavilion, Lomond 11.40 Exempt 0.00 11.40 12.10 Exempt 0.00 12.10 0.70 6% OUTDOOR RECREATION Adult 3.13 Standard 0.63 3.75 3.33 Standard 0.67 4.00 0.25 7% Concession 1.63 Standard 0.33 1.95 1.71 Standard 0.34 2.05 0.10 5% Adult 3.13 Standard 0.63 3.75 3.33 Standard 0.67 4.00 0.25 7% Concession 1.63 Standard 0.33 1.95 1.71 Standard 0.34 2.05 0.10 5% Adult 58.96 Standard 11.79 70.75 62.50 Standard 12.50 75.00 4.25 6% Concession 29.00 Standard 5.80 34.80 30.75 Standard 6.15 36.90 2.10 6% Adult 3.13 Standard 0.63 3.75 3.33 Standard 0.67 4.00 0.25 7% Concession 1.63 Standard 0.33 1.95 1.71 Standard 0.34 2.05 0.10 5% Adult 3.13 Standard 0.63 3.75 3.33 Standard 0.67 4.00 0.25 7% Concession 1.63 Standard 0.33 1.95 1.71 Standard 0.34 2.05 0.10 5% Adult 71.08 Standard 14.22 85.30 75.33 Standard 15.07 90.40 5.10 6% Concession 35.67 Standard 7.13 42.80 37.79 Standard 7.56 45.35 2.55 6% Cricket Wicket (unprepared) Adult 39.29 Standard 7.86 47.15 41.67 Standard 8.33 50.00 2.85 6% Cricket Wicket (prepared) Adult 71.08 Standard 14.22 85.30 75.33 Standard 15.07 90.40 5.10 6% Hire of McCaigs Tower (Weddings) 355.58 Standard 71.12 426.70 376.92 Standard 75.38 452.30 25.60 6% Hire of Stadium (Mossfield, Dunoon and Rothesay) for a major event - MINIMUM CHARGE 853.13 Standard 170.63 1,023.75 904.29 Standard 180.86 1,085.15 61.40 6% Dunoon Stadium - Hire of running Track-without marking 14.25 Standard 2.85 17.10 15.13 Standard 3.03 18.15 1.05 6% Dunoon Stadium - Hire of Running Track-with marking 64.00 Standard 12.80 76.80 67.83 Standard 13.57 81.40 4.60 6% Grass Tracks - Hire of Running Track (without marking) 14.25 Standard 2.85 17.10 15.13 Standard 3.03 18.15 1.05 6% Grass Tracks - Hire of Running Track (with marking) 193.38 Standard 38.68 232.05 204.96 Standard 40.99 245.95 13.90 6% Grandstand (Public Restricted) 271.63 Standard 54.33 325.95 287.92 Standard 57.58 345.50 19.55 6% Rental of Stall - Per Linear Metre 71.42 Standard 14.28 85.70 75.71 Standard 15.14 90.85 5.15 6% Rental of Stall - by Registered Charity - by Stall 34.17 Standard 6.83 41.00 36.21 Standard 7.24 43.45 2.45 6% FAIRS Charges for commercial refuse/tidy up will be over and above the charges noted. All hire must be paid for in advance. Block Bookings (10 consecutive bookings) booked in advance is VAT exempt. Minimum of 48 hours notice is required if the pitch requires to be lined. 48 hours notice of cancellation required in order to be reimbursed. Hire of Howie Pavilion - standard VAT should be applied if Council staff are involved in setting up the hall. A 25% reduction on cost will be offered to groups making block bookings. A block booking is defined as 5 or more bookings within any 3 month period. Hire of lined Pitch with Changing Facilities including attendant required for changing facilities (2.5 hours) Hire of lined Pitch only (2.5 hours) Hire of Pitch for Training with changing facilities (2 hours) The stadium fee is the daily rate applied and is for use of the stadium hire only, including the spectator area/pavilion and toilet block. Any other service requirements are outwith this charge, and will be charged separately. Putting and Crazy Golf Tennis - Per Session Tennis - Season Ticket Tennis - Hire of Racquet and Balls Bowling - Per Session Bowling - Season Ticket Amenities Page 25 Page 106
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Hire of ground for 1 week (7 days) With total frontage of all rides/stalls, less than 49 linear metres 434.50 Exempt 0.00 434.50 460.55 Exempt 0.00 460.55 26.05 6% Hire of Ground for 1 week (7 days). With total frontage of all rides/stalls, over 49 linear metres - per linear metre 8.95 Exempt 0.00 8.95 9.50 Exempt 0.00 9.50 0.55 6% Food Vans/Stalls - Hire of Ground per week (7days) - per linear metre 6.65 Exempt 0.00 6.65 7.05 Exempt 0.00 7.05 0.40 6% Charitable Organisations - Hire of Ground up to 7 days - per linear metre 4.50 Exempt 0.00 4.50 4.75 Exempt 0.00 4.75 0.25 6% FLORAL DECORATIONS Hire of Round or Half Baskets (each) 21.88 Standard 4.38 26.25 23.21 Standard 4.64 27.85 1.60 6% Troughs 1 Metre Long (each) 26.58 Standard 5.32 31.90 28.17 Standard 5.63 33.80 1.90 6% Tubs to 16" diameter (each) 31.38 Standard 6.28 37.65 33.25 Standard 6.65 39.90 2.25 6% Tubs over 16" diameter (each) 45.46 Standard 9.09 54.55 48.17 Standard 9.63 57.80 3.25 6% Handling Charge BURIAL CHARGES *Interment/Re Opening Lair 992.00 Outwith the Scope 0.00 992.00 1,052.00 Outwith the Scope 0.00 1,052.00 60.00 6% Interment (Child under 18) Additional Charge - Interment on Saturday/Sunday or Public Holiday will incur this additional charge 370.00 Outwith the Scope 0.00 370.00 392.00 Outwith the Scope 0.00 392.00 22.00 6% Additional Charge - Burial of ashes on Saturday/Sunday or Public Holiday will incur this additional charge 106.00 Outwith the Scope 0.00 106.00 112.00 Outwith the Scope 0.00 112.00 6.00 6% *Burial of cremated remains at minimum depth Deceased remains being interred at 3 feet as per current procedures 224.00 Outwith the Scope 0.00 224.00 237.00 Outwith the Scope 0.00 237.00 13.00 6% *Burial of cremated remains at available depth Deceased remains being interred at a greater depth per new legislation 992.00 Outwith the Scope 0.00 992.00 1,052.00 Outwith the Scope 0.00 1,052.00 60.00 6% *Scattering of Ashes 172.00 Outwith the Scope 0.00 172.00 182.00 Outwith the Scope 0.00 182.00 10.00 6% Purchase of Lair - exclusive right of burial (Child under 18) *Purchase of Burial Lair, incl maintenance 1,169.00 Exempt 0.00 1,169.00 1,239.00 Exempt 0.00 1,239.00 70.00 6% *Lair for Casket only 241.00 Exempt 0.00 241.00 255.00 Exempt 0.00 255.00 14.00 6% *Woodland and Green Burial Service Burial Charge 992.00 Outwith the Scope 0.00 992.00 1,052.00 Outwith the Scope 0.00 1,052.00 60.00 6% *Woodland and Green Burial Service Standard Lair 2,344.00 Exempt 0.00 2,344.00 2,485.00 Exempt 0.00 2,485.00 141.00 6% Transfer of Title Deeds 64.00 Outwith the Scope 0.00 64.00 68.00 Outwith the Scope 0.00 68.00 4.00 6% Extract/Search Register (£13.20 to be paid in Advance for work up to half an hour) 37.00 Outwith the Scope 0.00 37.00 39.00 Outwith the Scope 0.00 39.00 2.00 5% Administration Fee for Return of Lair 10% of purchase price (90% returned) Standard 0.00 Standard 0.00 Permission to erect Standard Memorial or one off design 193.00 Exempt 0.00 193.00 205.00 Exempt 0.00 205.00 12.00 6% Permission to erect semi recumbent book type memorial 94.00 Exempt 0.00 94.00 100.00 Exempt 0.00 100.00 6.00 6% Erection of plaques at Cemeteries (where consent granted) 94.00 Outwith the Scope 0.00 94.00 100.00 Outwith the Scope 0.00 100.00 6.00 6% Erection of inscribed memorial plaque (for previously unmarked graves) 322.00 Outwith the Scope 0.00 322.00 341.00 Outwith the Scope 0.00 341.00 19.00 6% Erection of Headstone (Tiree ONLY) 248.00 Outwith the Scope 0.00 248.00 263.00 Outwith the Scope 0.00 263.00 15.00 6% Exhumations (not including re interment) 1,062.00 Exempt 0.00 1,062.00 1,126.00 Exempt 0.00 1,126.00 64.00 6% No charge No charge Loss or damage to containers will be charged to hirer at replacement value. * 100% to be added to interment/lair charges (except for the transfer of title deed) for non residents of Argyll & Bute with the following exemptions: 1. Clear proof that deceased lived permanently in Argyll & Bute within 10 years of death. 2. If the deceased person has been in long term residential care outwith the boundaries of Argyll & Bute Council, but was previously a resident of Argyll & Bute and was moved to such residential care at the behest of this, or a previous Local Authority. 3. Any resident or former resident of Argyll & Bute who has died in the service of their country. 4. Permission for erection of memorial to be paid at same time as purchase of lair. 5. Burial Lair may include up to 3 standard interments, dependant on depth of coffin. At cost price with prior notice No charge No charge Amenities Page 26 Page 107
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 Increase2025-26 Exhumations of Caskets (hourly rate) 69.00 Exempt 0.00 69.00 73.00 Exempt 0.00 73.00 4.00 6% CREMATORIUM CHARGES Child (under 18) Adults 18 years and over 939.00 Exempt 0.00 939.00 1,034.00 Exempt 0.00 1,034.00 95.00 10% Adults 18 years and over - Saturday 1,041.00 Exempt 0.00 1,041.00 1,142.00 Exempt 0.00 1,142.00 101.00 10% Additional Charge - Public Holiday 335.00 Exempt 0.00 335.00 355.00 Exempt 0.00 355.00 20.00 6% Direct Cremations (no use of chapel) 643.00 Exempt 0.00 643.00 721.00 Exempt 0.00 721.00 78.00 12% Direct Cremations (no use of chapel) - Saturday 712.00 Exempt 0.00 712.00 794.00 Exempt 0.00 794.00 82.00 12% Direct Cremations (no use of chapel) - Additional Charge Public Holiday 335.00 Exempt 0.00 335.00 355.00 Exempt 0.00 355.00 20.00 6% Clergy 94.17 Standard 18.83 113.00 100.00 Standard 20.00 120.00 7.00 6% Access to Undertake Live Streaming of Cremation Services 27.00 Exempt 0.00 27.00 29.00 Exempt 0.00 29.00 2.00 7% Dispersal of Ashes 37.00 Exempt 0.00 37.00 39.00 Exempt 0.00 39.00 2.00 5% Charge for Dispersal of Ashes for Cremations held at Cardross Crematorium now absorbed within the Cremation Fee. Where the Cremation is held elsewhere, but the Ashes dispersed at Cardross, this fee will continue.” Casket - Purchase 67.50 Standard 13.50 81.00 71.67 Standard 14.33 86.00 5.00 6% Urn (plus carrier) - Purchase 30.83 Standard 6.17 37.00 32.50 Standard 6.50 39.00 2.00 5% Book of Remembrance (per line) 42.50 Standard 8.50 51.00 45.00 Standard 9.00 54.00 3.00 6% Small Book of Remembrance (2 Lines) 134.17 Standard 26.83 161.00 142.50 Standard 28.50 171.00 10.00 6% Small Book of Remembrance (5 Lines) 250.00 Standard 50.00 300.00 265.00 Standard 53.00 318.00 18.00 6% Small Book of Remembrance (8 Lines) 367.50 Standard 73.50 441.00 389.17 Standard 77.83 467.00 26.00 6% Small Book of Remembrance (Gilded Motif) 90.00 Standard 18.00 108.00 95.00 Standard 19.00 114.00 6.00 6% Badges 69.17 Standard 13.83 83.00 73.33 Standard 14.67 88.00 5.00 6% Coat of Arms and Floral Motif 93.33 Standard 18.67 112.00 99.17 Standard 19.83 119.00 7.00 6% Retention of Ashes - per month 16.00 Exempt 0.00 16.00 17.00 Exempt 0.00 17.00 1.00 6% Chapel of Rest 50.83 Standard 10.17 61.00 54.17 Standard 10.83 65.00 4.00 7% Plaque - Single with inscription (25 years) 234.17 Standard 46.83 281.00 248.33 Standard 49.67 298.00 17.00 6% Plaque - Single continuation of lease (25 years) 141.67 Standard 28.33 170.00 150.00 Standard 30.00 180.00 10.00 6% Plaque - Double with single inscriptions (25 years) 340.00 Standard 68.00 408.00 360.00 Standard 72.00 432.00 24.00 6% Plaque - Double with two inscriptions (25 years) 431.67 Standard 86.33 518.00 457.50 Standard 91.50 549.00 31.00 6% Plaque - Double continuation of lease (25 years) 282.50 Standard 56.50 339.00 299.17 Standard 59.83 359.00 20.00 6% Additional inscription 127.50 Standard 25.50 153.00 135.00 Standard 27.00 162.00 9.00 6% Use of Crematorium Chapel for a Burial Service 295.83 Standard 59.17 355.00 313.33 Standard 62.67 376.00 21.00 6% Memorial Kerbstone - (10 years) 290.83 Standard 58.17 349.00 308.33 Standard 61.67 370.00 21.00 6% Inscription for Kerbstone 10.83 Standard 2.17 13.00 11.67 Standard 2.33 14.00 1.00 8% No charge No charge This complies with the Scottish Governments funeral poverty guidance. Amenities Page 27 Page 108
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments FERRY FARES SPT Concessionary Travel Scheme - Single STATUTORY CHARGE SPT Concessionary Travel Scheme - Return STATUTORY CHARGE Out of hours Service - Cuan/Easdale/Lismore - up to Midnight (excl. commercial vehicles) 86.30 Zero Rated 0.00 86.30 91.50 Zero Rated 0.00 91.50 5.20 6% Out of hours Service - Cuan - Commercial Vehicles - up to Midnight 71.92 Standard 14.38 86.30 76.25 Standard 15.25 91.50 5.20 6% Out of hours Service - Cuan/Easdale/Lismore - After Midnight (excl. commercial vehicles) 111.50 Zero Rated 0.00 111.50 118.20 Zero Rated 0.00 118.20 6.70 6% Out of hours Service - Cuan - Commercial Vehicles - after Midnight 92.92 Standard 18.58 111.50 98.50 Standard 19.70 118.20 6.70 6% Easdale/Cuan Passenger Fares - Adult - Return 2.70 Zero Rated 0.00 2.70 2.85 Zero Rated 0.00 2.85 0.15 6% Easdale/Cuan Passenger Fares - Adult – 5 Return Journeys 8.50 Zero Rated 0.00 8.50 9.00 Zero Rated 0.00 9.00 0.50 6% Easdale/Cuan Passenger Fares - Child – Return 1.50 Zero Rated 0.00 1.50 1.60 Zero Rated 0.00 1.60 0.10 7% Easdale/Cuan Passenger Fares - Child – 5 Return Journeys 4.10 Zero Rated 0.00 4.10 4.35 Zero Rated 0.00 4.35 0.25 6% Easdale freight (domestic & commercial) - half boat load 12.33 Standard 2.47 14.80 13.08 Standard 2.62 15.70 0.90 6% Easdale freight (domestic & commercial) - full boat load 23.83 Standard 4.77 28.60 25.25 Standard 5.05 30.30 1.70 6% Cuan Vehicle Fares - Car including concession driver return - must present SPT ferry travel card 12.40 Zero Rated 0.00 12.40 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Cuan Vehicle Fares - Car with blue badge holder (25% discount) including concession driver return - must present SPT ferry travel card 9.70 Zero Rated 0.00 9.70 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Blue Badge Discount Now 25% Rather Than 50% To Align With Others (See Cal Mac). Spt Discount For Travel Card Holder Too Cuan Vehicle Fares - Car with blue badge holder (25% discount) including driver return 9.70 Zero Rated 0.00 11.10 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Blue Badge Discount Now 25% Rather Than 50% To Align With Others (See Cal Mac) Cuan Vehicle Fares - Private Vehicles - cars, trailers or caravans - Return - Up to and Including 5m (incl driver) 13.00 Zero Rated 0.00 13.00 13.80 Zero Rated 0.00 13.80 0.80 6% Cuan Vehicle Fares - Private Vehicles - cars, trailers or caravans - Up to and Including 5m - 5 Return Journeys (incl driver) 42.40 Zero Rated 0.00 42.40 44.95 Zero Rated 0.00 44.95 2.55 6% Cuan Vehicle Fares - Private Vehicles - cars, trailers or caravans - Up to and including 5m – 3 Monthly Unlimited (domestic travellers only - car and driver only) 297.10 Zero Rated 0.00 297.10 315.00 Zero Rated 0.00 315.00 17.90 6% Round up to £315 Cuan Vehicle Fares - Private Vehicles - Motorcycle - Return (incl rider) 6.90 Zero Rated 0.00 6.90 7.30 Zero Rated 0.00 7.30 0.40 6% Cuan Vehicle Fares - Private Vehicles - Motorcycle - 5 Return Journeys (incl rider) 22.20 Zero Rated 0.00 22.20 23.55 Zero Rated 0.00 23.55 1.35 6% Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m to 8.0m - Return (incl driver) 20.42 Standard 4.08 24.50 21.63 Standard 4.33 25.95 1.45 6% Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m to 12.0m - Return (incl driver) 29.58 Standard 5.92 35.50 31.38 Standard 6.28 37.65 2.15 6% Cuan Vehicle Fares - Commercial Vehicles/Coaches - 12.01m to 18.0m - Return (incl driver) 57.92 Standard 11.58 69.50 61.38 Standard 12.28 73.65 4.15 6% 2024-25 2025-26 Increase Statutory Charge Set by SPT Age 5 to 16 - Child Fare Age 16 and above - Adult Fare Free Travel: Children up to Age 5, Scholars, Primary School Escort, Pre-5 Escort Ferries, Piers & Harbours Page 28 Page 109
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m to 8.0m - 5 Return Journeys (incl driver) 95.50 Standard 19.10 114.60 101.25 Standard 20.25 121.50 6.90 6% Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m to 12.0m - 5 Return Journeys (incl driver) 140.83 Standard 28.17 169.00 149.29 Standard 29.86 179.15 10.15 6% Cuan Vehicle Fares - Commercial Vehicles/Coaches - 12.01m to 18.0m -5 Return Journeys (incl driver) 279.00 Standard 55.80 334.80 295.75 Standard 59.15 354.90 20.10 6% Lismore Passenger Fares - Adult - Single 2.40 Zero Rated 0.00 2.40 2.55 Zero Rated 0.00 2.55 0.15 6% Jura Passenger Fares - Adult - Single 2.40 Zero Rated 0.00 2.40 2.55 Zero Rated 0.00 2.55 0.15 6% Lismore Passenger Fares - Adult - 10 Journeys 15.20 Zero Rated 0.00 15.20 16.10 Zero Rated 0.00 16.10 0.90 6% Jura Passenger Fares - Adult - 10 Journeys 15.20 Zero Rated 0.00 15.20 16.10 Zero Rated 0.00 16.10 0.90 6% Lismore Passenger Fares - Child - Single 1.40 Zero Rated 0.00 1.40 1.50 Zero Rated 0.00 1.50 0.10 7% Jura Passenger Fares - Child - Single 1.40 Zero Rated 0.00 1.40 1.50 Zero Rated 0.00 1.50 0.10 7% Lismore Passenger Fares - Child - 10 Journeys 7.30 Zero Rated 0.00 7.30 7.75 Zero Rated 0.00 7.75 0.45 6% Jura Passenger Fares - Child - 10 Journeys 7.30 Zero Rated 0.00 7.30 7.75 Zero Rated 0.00 7.75 0.45 6% Jura Vehicle Fares - Private Vehicles - Excursion Return (incl driver) 23.20 Zero Rated 0.00 23.20 24.60 Zero Rated 0.00 24.60 1.40 6% Jura Vehicle Fares - Private Vehicles - Car including concession driver return - must present SPT ferry travel card 21.10 Zero Rated 0.00 21.10 21.10 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Jura Vehicle Fares - Private Vehicles - Car with blue badge holder (25% discount) including concession driver return - must present SPT ferry travel card 16.20 Zero Rated 0.00 16.20 0.00 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Blue Badge Discount Now 25% Rather Than 50% To Align With Others (See Cal Mac). Spt Discount For Travel Card Holder Too Jura Vehicle Fares - Private Vehicles - Car with blue badge holder (25% discount) including driver return 19.70 Zero Rated 0.00 19.70 0.00 0% New Fare Linked To Concessions And Including The Driver In Overall Fare Blue Badge Discount Now 25% Rather Than 50% To Align With Others (See Cal Mac) Jura Vehicle Fares - all vehicles up to and including 6m - single journey (incl driver) 11.40 Zero Rated 0.00 11.40 12.50 Zero Rated 0.00 12.50 1.10 10% Change "Up To And Including 6M" Jura Vehicle Fares - all vehicles up to and including 6m - 10 Single Journeys (incl driver) 74.10 Zero Rated 0.00 74.10 78.55 Zero Rated 0.00 78.55 4.45 6% Change "Up To And Including 6M" Jura Vehicle Fares - all vehicles up to and including 6m - 50 Single Journeys (incl driver) Zero Rated 0.00 365.30 387.20 Zero Rated 0.00 387.20 21.90 6% Change "Up To And Including 6M" Jura Vehicle Fares - Private Vehicles - Motorcycle - Single (incl rider) 7.00 Zero Rated 0.00 7.00 7.40 Zero Rated 0.00 7.40 0.40 6% Jura Vehicle Fares - Private Vehicles - Motorcycle - 10 Journeys (incl rider) 44.90 Zero Rated 0.00 44.90 47.60 Zero Rated 0.00 47.60 2.70 6% Jura Vehicle Fares - Private Vehicles - Motorhomes - 6.01m to 8.0m - Return (incl driver) 54.40 Zero Rated 0.00 54.40 57.65 Zero Rated 0.00 57.65 3.25 6% Change "6.01M To 8M" Jura Vehicle Fares - Private Vehicles - Motorhomes - 8.01m to 12.0m - Return (incl driver) 76.00 Zero Rated 0.00 76.00 80.55 Zero Rated 0.00 80.55 4.55 6% Jura Vehicle Fares - Commercial Vehicles/Coaches - 6.01m to 8.0m Return (incl driver) 45.33 Standard 9.07 54.40 48.04 Standard 9.61 57.65 3.25 6% Change "6.01M To 8M" Jura Vehicle Fares - Commercial Vehicles/Coaches - 8.01m to 12.0m Return (incl driver) 63.33 Standard 12.67 76.00 67.13 Standard 13.43 80.55 4.55 6% Jura Vehicle Fares - Commercial Vehicles/Coaches - 12.01m to 18.0m Return (incl driver) 125.00 Standard 25.00 150.00 132.50 Standard 26.50 159.00 9.00 6% Jura Vehicle Fares - Commercial Vehicles carrying Dangerous Goods return (incl driver) 125.00 Standard 25.00 150.00 132.50 Standard 26.50 159.00 9.00 6% Jura Vehicle Fares - Commercial Vehicles/Coaches - Out of Hours service - up to Midnight 87.67 Standard 17.53 105.20 111.51 Standard 22.30 111.50 6.30 6% Recommend out of hours service is £125 plus VAT Age 5 to 16 - Child Fare Age 16 and above - Adult Fare Free Travel: Children up to Age 5, Scholars, Primary School Escort, Pre-5 Escort Ferries, Piers & Harbours Page 29 Page 110
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase PIERS AND HARBOURS - RATES - GOODS, PASSENGERS & VEHICLES Rates for Goods Shipped, Transhipped or Unshipped at the Pier or Ferry Slip or within the Harbour General Goods Packaged (per tonne )Includes Fruit, Beverages, Meat, Dairy Products, General Groceries and Confectionery, Cured Fish, etc. 3.00 Zero Rated 0.00 3.00 3.20 Zero Rated 0.00 3.20 0.20 7% Dry Bulk Commodities (per tonne) Ores, Aggregates and Crushed Stone, Cement and Building Materials, Timber (including Logs), Salt, etc. 2.67 Zero Rated 0.00 2.67 2.85 Zero Rated 0.00 2.85 0.18 7% Liquid and Gaseous Bulk Products (per tonne) 3.34 Zero Rated 0.00 3.34 3.55 Zero Rated 0.00 3.55 0.21 6% Explosives (per tonne) 118.88 Zero Rated 0.00 118.88 126.00 Zero Rated 0.00 126.00 7.12 6% Livestock - Poultry (per bird) 0.53 Zero Rated 0.00 0.53 0.55 Zero Rated 0.00 0.55 0.02 4% Animals (per Animal) 1.00 Zero Rated 0.00 1.00 1.05 Zero Rated 0.00 1.05 0.05 5% Smolt (per thousand) 6.80 Zero Rated 0.00 6.80 7.20 Zero Rated 0.00 7.20 0.40 6% Fish, including Shellfish - Fresh, all varieties and also fish consigned for sale at other markets - percentage of catch 2.50% If Applicable 0.00 0.00 If Applicable 0.00 0.00 2.50% of catch Rates on Passenger and Vehicles - Adult Passengers landing at or embarking from pier (each) 0.61 Zero Rated 0.00 0.61 0.65 Zero Rated 0.00 0.65 0.04 7% Rates on Passenger and Vehicles - Child Passengers landing at or embarking from pier (each) 0.38 Zero Rated 0.00 0.38 0.40 Zero Rated 0.00 0.40 0.02 5% Rates on Passenger and Vehicles - Private Cars, Taxis, Hearses and Agricultural Machinery (Tractors, Trailers, etc.) (each) 1.92 Zero Rated 0.00 1.92 2.05 Zero Rated 0.00 2.05 0.13 7% Rates on Passenger and Vehicles - Caravans or Trailers (except Commercial Trailers) (each) 3.05 Zero Rated 0.00 3.05 3.25 Zero Rated 0.00 3.25 0.20 7% Rates on Passenger and Vehicles - Cycles (each) 0.53 Zero Rated 0.00 0.53 0.55 Zero Rated 0.00 0.55 0.02 4% Rates on Passenger and Vehicles - Motorcycles including sidecar (each) 1.29 Zero Rated 0.00 1.29 1.35 Zero Rated 0.00 1.35 0.06 5% Rates on Passenger and Vehicles - Buses (each) 10.62 Zero Rated 0.00 10.62 11.25 Zero Rated 0.00 11.25 0.63 6% Rates on Passenger and Vehicles - Commercial Vehicles - Per Metre 1.29 Zero Rated 0.00 1.29 1.35 Zero Rated 0.00 1.35 0.06 5% PIERS AND HARBOURS - RATES - MISCELLANEOUS Mobile Cranage - for each lift 17.03 Zero Rated 0.00 17.03 18.05 Zero Rated 0.00 18.05 1.02 6% Fresh Water - per tonne or part thereof (minimum charge £10) 4.88 Zero Rated 0.00 4.88 5.15 Zero Rated 0.00 5.15 0.27 6% Left Luggage - per article up to 24hours (minimum charge £10) 4.21 Standard 0.84 5.05 4.46 Standard 0.89 5.35 0.30 6% Parcels and Packages up to 50 kg (minimum charge £10) 0.44 Standard 0.09 0.53 0.46 Standard 0.09 0.55 0.02 4% Parcels and Packages- where articles can be measured - charge per cubic metre (minimum charge £10) 4.70 Standard 0.94 5.64 5.00 Standard 1.00 6.00 0.36 6% Parcels and Packages- where articles cannot be measured - charge per tonne (minimum charge £10) 4.70 Standard 0.94 5.64 5.00 Standard 1.00 6.00 0.36 6% Rope Handling - To be charged each time i.e. Arrival and departure to be charged separately (NB to be charged to ferries where additional resources are required) 191.05 Zero Rated 0.00 191.05 202.50 Zero Rated 0.00 202.50 11.45 6% In determining weights for the purpose of charging dues, the weights of the containers of any goods shall be included. In terms of liquid, gaseous bulk products, bulk shipments of materials may be charged at discounted rates subject to a request being made in writing to the Executive Director, Development and Infrastructure, who will then refer the letter to the full Council. All empty boxes, barrels, sacks and packages if previously shipped or landed will be exempt. Passengers Personal Baggage shall be free of charge. For goods remaining in sheds or on the pier or quays for a period longer than 24 hours, 50% of the original pier dues shall be charged for each 24 hours or part thereof. Provided that in the case of sheds occupied from time to time under lease or let from the Council such dues shall not be charged against the occupier or leasee. The terms of such leases or lets shall be subject to individual negotiation with the Executive Director. (Note there is a minimum charge of £10.00 for some items) Ferries, Piers & Harbours Page 30 Page 111
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Timber Debris Clearance 477.71 Standard 95.54 573.25 506.38 Standard 101.28 607.65 34.40 6% Cost of clearing site reflected in increase in charge. Use of Linkspan - Commercial use 458.05 Zero Rated 0.00 458.05 485.55 Zero Rated 0.00 485.55 27.50 6% Use of Linkspan - non-vehicular traffic 53.40 Zero Rated 0.00 53.40 56.60 Zero Rated 0.00 56.60 3.20 6% Operational Duties on behalf of external bodies Car and Pedestrian marshalling - Rothesay and Dunoon (per day) 155.17 Standard 31.03 186.20 164.46 Standard 32.89 197.35 11.15 6% Freight handling - Rothesay Harbour 15.25 Standard 3.05 18.30 16.17 Standard 3.23 19.40 1.10 6% Electricity (per unit) 0.24 Standard 0.05 0.29 0.25 Standard 0.05 0.30 0.01 3% Slipway Landing fee 7.60 Zero Rated 0.00 7.60 8.05 Zero Rated 0.00 8.05 0.45 6% Cruise calls/tenders 763.35 Zero Rated 0.00 763.35 809.15 Zero Rated 0.00 809.15 45.80 6% Oban Transit Marina Daily Rate (Between 11:00 and 16:00) 12.67 Standard 2.53 15.20 13.42 Standard 2.68 16.10 0.90 6% Overnight Charge (per metre length) 3.17 Standard 0.63 3.80 3.38 Standard 0.68 4.05 0.25 7% Maximum of 3 nights stay Oban Harbour Conservancy Charges Vessels with a GRT over 50 registered tonnage (per tonne) 0.07 Zero Rated 0.00 0.07 0.07 Zero Rated 0.00 0.07 0.00 0% charge per tonnage Calmac Vessels (per tonne) 0.02 Zero Rated 0.00 0.02 0.02 Zero Rated 0.00 0.02 0.00 0% charge per tonnage PIERS AND HARBOURS - RATES - VESSELS 1 - Basic Rate - all vessels to be charged at this rate unless eligible for categories 2, 3, 4 - see comment 2 COMMENTS 1. The category and rate under which a vessel is to be charged must be paid at the Up to 5 metres in length Per visit up to 24 hours 15.75 Zero Rated 0.00 15.75 16.20 Zero Rated 0.00 16.20 0.45 3% Up to 6 metres in length Per visit up to 24 hours 19.05 Zero Rated 0.00 19.05 19.60 Zero Rated 0.00 19.60 0.55 3% Up to 7 metres in length Per visit up to 24 hours 21.85 Zero Rated 0.00 21.85 22.50 Zero Rated 0.00 22.50 0.65 3% Up to 8 metres in length Per visit up to 24 hours 25.25 Zero Rated 0.00 25.25 26.00 Zero Rated 0.00 26.00 0.75 3% Up to 9 metres in length Per visit up to 24 hours 28.25 Zero Rated 0.00 28.25 29.10 Zero Rated 0.00 29.10 0.85 3% Up to 10 metres in length Per visit up to 24 hours 31.50 Zero Rated 0.00 31.50 32.45 Zero Rated 0.00 32.45 0.95 3% Over 10 metres in length - charge per metre Per visit up to 24 hours 3.10 Zero Rated 0.00 3.10 3.20 Zero Rated 0.00 3.20 0.10 3% Up to 5 metres in length Weekly 78.30 Zero Rated 0.00 78.30 80.65 Zero Rated 0.00 80.65 2.35 3% Up to 6 metres in length Weekly 93.95 Zero Rated 0.00 93.95 96.75 Zero Rated 0.00 96.75 2.80 3% Up to 7 metres in length Weekly 109.50 Zero Rated 0.00 109.50 112.80 Zero Rated 0.00 112.80 3.30 3% Up to 8 metres in length Weekly 127.30 Zero Rated 0.00 127.30 131.10 Zero Rated 0.00 131.10 3.80 3% Up to 9 metres in length Weekly 142.05 Zero Rated 0.00 142.05 146.30 Zero Rated 0.00 146.30 4.25 3% Up to 10 metres in length Weekly 156.55 Zero Rated 0.00 156.55 161.25 Zero Rated 0.00 161.25 4.70 3% Up to 5 metres in length Summer 574.25 Zero Rated 0.00 574.25 591.50 Zero Rated 0.00 591.50 17.25 3% Up to 6 metres in length Summer 689.00 Zero Rated 0.00 689.00 709.65 Zero Rated 0.00 709.65 20.65 3% Up to 7 metres in length Summer 803.85 Zero Rated 0.00 803.85 827.95 Zero Rated 0.00 827.95 24.10 3% Up to 8 metres in length Summer 918.65 Zero Rated 0.00 918.65 946.20 Zero Rated 0.00 946.20 27.55 3% Up to 9 metres in length Summer 1,033.50 Zero Rated 0.00 1,033.50 1,064.50 Zero Rated 0.00 1,064.50 31.00 3% Up to 10 metres in length Summer 1,148.45 Zero Rated 0.00 1,148.45 1,182.90 Zero Rated 0.00 1,182.90 34.45 3% Up to 5 metres in length Winter 417.60 Zero Rated 0.00 417.60 430.15 Zero Rated 0.00 430.15 12.55 3% Up to 6 metres in length Winter 501.10 Zero Rated 0.00 501.10 516.15 Zero Rated 0.00 516.15 15.05 3% Up to 7 metres in length Winter 584.80 Zero Rated 0.00 584.80 602.35 Zero Rated 0.00 602.35 17.55 3% Ferries, Piers & Harbours Page 31 Page 112
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Up to 8 metres in length Winter 668.10 Zero Rated 0.00 668.10 688.15 Zero Rated 0.00 688.15 20.05 3% Up to 9 metres in length Winter 751.65 Zero Rated 0.00 751.65 774.20 Zero Rated 0.00 774.20 22.55 3% Up to 10 metres in length Winter 835.10 Zero Rated 0.00 835.10 860.15 Zero Rated 0.00 860.15 25.05 3% 1a - Any ship of a gross tonnage less than 15 tonnes or used for recreation or pleasure - charge is subject to 20% VAT 0.00 0.00 0.00 Up to 5 metres in length Per visit up to 24 hours 13.42 Standard 2.68 16.10 13.83 Standard 2.77 16.60 0.50 3% Up to 6 metres in length Per visit up to 24 hours 16.00 Standard 3.20 19.20 16.50 Standard 3.30 19.80 0.60 3% Up to 7 metres in length Per visit up to 24 hours 18.67 Standard 3.73 22.40 19.21 Standard 3.84 23.05 0.65 3% Up to 8 metres in length Per visit up to 24 hours 21.29 Standard 4.26 25.55 21.92 Standard 4.38 26.30 0.75 3% Up to 9 metres in length Per visit up to 24 hours 24.00 Standard 4.80 28.80 24.71 Standard 4.94 29.65 0.85 3% Up to 10 metres in length Per visit up to 24 hours 26.63 Standard 5.33 31.95 27.42 Standard 5.48 32.90 0.95 3% Over 10 metres in length - charge per metre Per visit up to 24 hours 2.68 Standard 0.54 3.21 2.76 Standard 0.55 3.31 0.10 3% Up to 5 metres in length Weekly 66.63 Standard 13.33 79.95 68.63 Standard 13.73 82.35 2.40 3% Up to 6 metres in length Weekly 79.79 Standard 15.96 95.75 82.17 Standard 16.43 98.60 2.85 3% Up to 7 metres in length Weekly 93.13 Standard 18.63 111.75 95.92 Standard 19.18 115.10 3.35 3% Up to 8 metres in length Weekly 108.29 Standard 21.66 129.95 111.54 Standard 22.31 133.85 3.90 3% Up to 9 metres in length Weekly 120.67 Standard 24.13 144.80 124.29 Standard 24.86 149.15 4.35 3% Up to 10 metres in length Weekly 133.08 Standard 26.62 159.70 137.08 Standard 27.42 164.50 4.80 3% Up to 5 metres in length Summer 488.04 Standard 97.61 585.65 502.67 Standard 100.53 603.20 17.55 3% Up to 6 metres in length Summer 585.63 Standard 117.13 702.75 603.21 Standard 120.64 723.85 21.10 3% Up to 7 metres in length Summer 683.25 Standard 136.65 819.90 703.75 Standard 140.75 844.50 24.60 3% Up to 8 metres in length Summer 780.83 Standard 156.17 937.00 804.25 Standard 160.85 965.10 28.10 3% Up to 9 metres in length Summer 878.50 Standard 175.70 1,054.20 904.88 Standard 180.98 1,085.85 31.65 3% Up to 10 metres in length Summer 976.13 Standard 195.23 1,171.35 1,005.42 Standard 201.08 1,206.50 35.15 3% Up to 5 metres in length Winter 355.00 Standard 71.00 426.00 365.67 Standard 73.13 438.80 12.80 3% Up to 6 metres in length Winter 425.88 Standard 85.18 511.05 438.67 Standard 87.73 526.40 15.35 3% Up to 7 metres in length Winter 496.96 Standard 99.39 596.35 511.88 Standard 102.38 614.25 17.90 3% Up to 8 metres in length Winter 567.88 Standard 113.58 681.45 584.92 Standard 116.98 701.90 20.45 3% Up to 9 metres in length Winter 639.04 Standard 127.81 766.85 658.21 Standard 131.64 789.85 23.00 3% Up to 10 metres in length Winter 710.04 Standard 142.01 852.05 731.33 Standard 146.27 877.60 25.55 3% 2 - Vessels actively engaged in a commercial undertaking. If registered:- per gross registered tonne (see comment 3) 0.56 Zero Rated 0.00 0.56 0.58 Zero Rated 0.00 0.58 0.02 4% If not registered then: Up to 5 metres in length Per visit up to 24 hours 8.10 Zero Rated 0.00 8.10 8.34 Zero Rated 0.00 8.34 0.24 3% Up to 10 metres in length Per visit up to 24 hours 16.03 Zero Rated 0.00 16.03 16.51 Zero Rated 0.00 16.51 0.48 3% Up to 15 metres in length Per visit up to 24 hours 24.12 Zero Rated 0.00 24.12 24.84 Zero Rated 0.00 24.84 0.72 3% Up to 20 metres in length Per visit up to 24 hours 31.99 Zero Rated 0.00 31.99 32.95 Zero Rated 0.00 32.95 0.96 3% Ferries, Piers & Harbours Page 32 Page 113
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Up to 25 metres in length Per visit up to 24 hours 40.15 Zero Rated 0.00 40.15 41.35 Zero Rated 0.00 41.35 1.20 3% Up to 30 metres in length Per visit up to 24 hours 48.68 Zero Rated 0.00 48.68 50.14 Zero Rated 0.00 50.14 1.46 3% Over 30 metres in length - charge per metre Per visit up to 24 hours 1.76 Zero Rated 0.00 1.76 1.81 Zero Rated 0.00 1.81 0.05 3% Up to 5 metres in length Weekly 39.39 Zero Rated 0.00 39.39 40.57 Zero Rated 0.00 40.57 1.18 3% Up to 10 metres in length Weekly 79.07 Zero Rated 0.00 79.07 81.44 Zero Rated 0.00 81.44 2.37 3% Up to 15 metres in length Weekly 118.24 Zero Rated 0.00 118.24 121.79 Zero Rated 0.00 121.79 3.55 3% Up to 20 metres in length Weekly 158.70 Zero Rated 0.00 158.70 163.46 Zero Rated 0.00 163.46 4.76 3% Up to 25 metres in length Weekly 198.32 Zero Rated 0.00 198.32 204.27 Zero Rated 0.00 204.27 5.95 3% Up to 30 metres in length Weekly 238.07 Zero Rated 0.00 238.07 245.21 Zero Rated 0.00 245.21 7.14 3% 3 - All vessels operating a scheduled ferry or pleasure service per gross registered tonne. 0.1549 Zero Rated 0.00 0.1549 0.1595 Zero Rated 0.00 0.1595 0.00 3% Ferry Charges rounded to 4 decimal places Unmanned Pier 0.1549 Zero Rated 0.00 0.1549 0.1595 Zero Rated 0.00 0.1595 0.00 3% Ferry Charges rounded to 4 decimal places Laying up of ferry at a non ferry/commercial berth 0.49 Zero Rated 0.00 0.49 0.50 Zero Rated 0.00 0.50 0.01 2% 4 - Vessels regularly engaged in commercial fishing and paying appropriate fish landing dues to Council: Up to 10 metres in length Per visit up to 24 hours 3.66 Zero Rated 0.00 3.66 3.77 Zero Rated 0.00 3.77 0.11 3% Up to 15 metres in length Per visit up to 24 hours 5.41 Zero Rated 0.00 5.41 5.57 Zero Rated 0.00 5.57 0.16 3% Up to 20 metres in length Per visit up to 24 hours 7.26 Zero Rated 0.00 7.26 7.48 Zero Rated 0.00 7.48 0.22 3% Up to 25 metres in length Per visit up to 24 hours 9.07 Zero Rated 0.00 9.07 9.34 Zero Rated 0.00 9.34 0.27 3% Up to 30 metres in length Per visit up to 24 hours 10.84 Zero Rated 0.00 10.84 11.17 Zero Rated 0.00 11.17 0.33 3% Over 30 metres in length - charge per metre 0.56 Zero Rated 0.00 0.56 0.58 Zero Rated 0.00 0.58 0.02 4% Up to 10 metres in length Weekly 18.54 Zero Rated 0.00 18.54 19.10 Zero Rated 0.00 19.10 0.56 3% Up to 15 metres in length Weekly 27.94 Zero Rated 0.00 27.94 28.78 Zero Rated 0.00 28.78 0.84 3% Up to 20 metres in length Weekly 37.17 Zero Rated 0.00 37.17 38.29 Zero Rated 0.00 38.29 1.12 3% Up to 25 metres in length Weekly 46.57 Zero Rated 0.00 46.57 47.97 Zero Rated 0.00 47.97 1.40 3% Up to 30 metres in length Weekly 55.50 Zero Rated 0.00 55.50 57.17 Zero Rated 0.00 57.17 1.67 3% Up to 10 metres in length Annual charge 483.15 Zero Rated 0.00 483.15 497.65 Zero Rated 0.00 497.65 14.50 3% Up to 15 metres in length Annual charge 724.80 Zero Rated 0.00 724.80 746.55 Zero Rated 0.00 746.55 21.75 3% Up to 20 metres in length Annual charge 963.70 Zero Rated 0.00 963.70 992.60 Zero Rated 0.00 992.60 28.90 3% Up to 25 metres in length Annual charge 1,210.75 Zero Rated 0.00 1,210.75 1,247.05 Zero Rated 0.00 1,247.05 36.30 3% Up to 30 metres in length Annual charge 1,444.05 Zero Rated 0.00 1,444.05 1,487.35 Zero Rated 0.00 1,487.35 43.30 3% In relation to the foregoing charges, the relevant Executive Director, where they consider it to be in the commercial interests of the Council and after consultation with the relevant Policy Lead and the Head of Financial Services, is authorised to negotiate and agree variations of the foregoing charges for individual users or classes of users of the facilities in respect of their respective use of the facilities and the charges as varied shall be applied to such use as the Executive Director shall deem appropriate. In addition, the Executive Director is authorised, after consultation with the relevant Policy Lead and the Head of Financial Services, to put in place a suitable booking procedures for harbour and airport facilities and to take into account, inter alia, the level of bookings made by individual users or classes of users when agreeing variations of the foregoing charges with individual users or classes of users. Ferries, Piers & Harbours Page 33 Page 114
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments AIRFIELD CHARGES Standard Landing Charges - Applicable to all types of operation (including "Touch and Go" and circuits) MTWA = Maximum Take-Off Weight Authorised Standard Landing Charges - up to 500kg MTWA 12.08 Standard 2.42 14.50 12.92 Standard 2.58 15.50 1.00 7% Charge for ultra lights and flexwings. Standard Landing Charges - 501kg to 1000kg MTWA 16.25 Standard 3.25 19.50 17.08 Standard 3.42 20.50 1.00 5% Standard Landing Charges - 1001kg to 1500kg MTWA 24.17 Standard 4.83 29.00 25.83 Standard 5.17 31.00 2.00 7% Standard Landing Charges - 1501kg to 2000kg MTWA 30.83 Standard 6.17 37.00 32.50 Standard 6.50 39.00 2.00 5% Standard Landing Charges - 2001kg to 2500kg MTWA 35.83 Standard 7.17 43.00 38.33 Standard 7.67 46.00 3.00 7% Standard Landing Charges - 2501kg to 3000kg MTWA 48.33 Standard 9.67 58.00 50.83 Standard 10.17 61.00 3.00 5% Standard Landing Charges - 3001kg to 3500kg MTWA 66.67 Standard 13.33 80.00 70.83 Standard 14.17 85.00 5.00 6% Standard Landing Charges - 3501kg to 4000kg MTWA 78.33 Standard 15.67 94.00 83.33 Standard 16.67 100.00 6.00 6% Standard Landing Charges - 4001kg to 4500kg MTWA 95.00 Standard 19.00 114.00 100.83 Standard 20.17 121.00 7.00 6% Standard Landing Charges - 4501kg to 5000kg MTWA 109.17 Standard 21.83 131.00 115.83 Standard 23.17 139.00 8.00 6% Standard Landing Charges - Over 5000kg MTWA - per additional 500g or part thereof 16.25 Standard 3.25 19.50 17.08 Standard 3.42 20.50 1.00 5% Standard Landing Fee for Coll and Colonsay 8.42 Standard 1.68 10.10 8.92 Standard 1.78 10.70 0.60 6% 2024-25 2025-26 Increase Landing Charge Rebates - Only Available if full payment is made prior to final departure or approved credit facilities have been agreed. A) Visiting Aircraft on Training Flights First landing - full rate, Subsequent landings - 50% discount (only applies to aircraft operating within 15nm after 1st landing). B) Safety-related Diversionary Landing (AOPA Scheme). The Council is prepared to consider requests for waiver of charges from a General Aviation (GA) pilot who makes a general safety-related diversionary landing. This waiver only applies to domestic GA traffic. Assessment of the waiver will be carried out by the senior Airport Officer on duty. The council reserves the right to opt out of the AOPA scheme at any time subject to three month's notice being given to AOPA by the council. Eligibility for waiver will be based on the same criteria as for a light aircraft landing fee. i.e. private flight in accordance with Schedule 1 of the ANO 2016. Flying Clubs, The council may negotiate agreements for reduced landing charges for flights made for the purpose of the clubs at an airport but not flights made for hire or reward outside the normal range or scope of club activities. These charges will increase on an annual basis - as a minimum - by the agreed Council Inflation Rate. Airfields Page 34 Page 115
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Flights outside normal hours of availability - Oban 488.33 Standard 97.67 586.00 517.50 Standard 103.50 621.00 35.00 6% Flights outside normal hours of availability - Coll and Colonsay 245.00 Standard 49.00 294.00 260.00 Standard 52.00 312.00 18.00 6% Flights outside normal hours of availability - Indemnity Certificate 45.83 Standard 9.17 55.00 48.33 Standard 9.67 58.00 3.00 5% Aircraft Parking charges (for a period of 24 hours or part thereof) - First 24 hours NO CHARGE 0.00 0.00 0.00 0.00 0.00 0.00 0% No charge. Aircraft Parking charges (for a period of 24 hours or part thereof) Thereafter - Not exceeding 5 tonnes MTWA - charge is per 500kg or part thereof 3.17 Standard 0.63 3.80 3.33 Standard 0.67 4.00 0.20 5% Aircraft Parking charges (for a period of 24 hours or part thereof) Thereafter - over 5 tonnes MTWA - charge is per 500kg or part thereof 5.42 Standard 1.08 6.50 5.75 Standard 1.15 6.90 0.40 6% Aircraft Parking charges - Refusal of Instruction to move/Remove for 25-26 parked aircraft - Charge per day (plus the standard aircraft parking charge noted above) 56.67 Standard 11.33 68.00 60.00 Standard 12.00 72.00 4.00 6% The Council may at any time order an aircraft operator either to move a parked aircraft to another position or Remove for 25- 26 it from the airport. Failure to comply with the order within the period specified in it will render the operator liable to this charge. Damage to Airport Property - Where an airport user damages airport property (for which the avoidance of doubt includes, but is not limited to, the runway, buildings, security barriers and fences) the Council shall have the right to recharge the user for any and all reasonable costs incurred by the Council. This includes, but is not limited to make good materials, vehicles, manpower, equipment etc., deemed necessary to make good the damage. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0% Holiday Voucher - Aircraft operators who are using Oban as a base for their holiday can apply for a Holiday Voucher which includes temporary indemnity for up to 2 weeks. This is only available for aircraft up to 2,730kg. Aircraft operators must present a valid copy of insurance prior to issue of the voucher. - one week stay 7.33 Standard 1.47 8.80 7.75 Standard 1.55 9.30 0.50 6% The application process is the same as for a normal indemnity certificate/permit. The cost is £8.80 for one week. Voucher is non- transferable. Weekly Parking Permit - applications may be made to the Station Manager for the purchase of these at a discounted rate (20% reduction). Arrangement and payment must be made in advance of the aircraft parking fee arrangement period. Flights outside normal hours of availability as described in the UK AIP and on the airport website whereby the type of flight requires a Licensed Aerodrome. Where flights are made outside of these hours by arrangement with the Council, an out of hours charge will be payable in accordance with these rates or such rates as agreed with the Council at the time of the arrangement. The rates notes are subject to a minimum charge equivalent to 2 hours. Note: an extension of up to one hour immediately following normal opening hours would incur a charge at 50% of the normal hourly rate i.e. £293. 48hr notice minimum for out of hours availability. 50% of the fees applied to a request for out of hours will be taken at the time the booking (at least 48hrs notification). This will be refunded if cancelled before the airports normal closing time on the day of the planned visit. Coll and Colonsay - helicopter fire cover only. Airfields Page 35 Page 116
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Holiday Voucher - Aircraft operators who are using Oban as a base for their holiday can apply for a Holiday Voucher which includes temporary indemnity for up to 2 weeks. This is only available for aircraft up to 2,730kg. Aircraft operators must present a valid copy of insurance prior to issue of the voucher. - two week stay 12.08 Standard 2.42 14.50 12.92 Standard 2.58 15.50 1.00 7% The application process is the same as for a normal indemnity certificate/permit. The cost is £14.50 for 2 weeks. Voucher is non- transferable. Landing Loyalty Cards - A card with 5 sections which all get stamped after each landing. The first 4 are paid and the 5th one is free and the card is complete. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0% Cards to be produced with a unique number. Fire Training Courses - Extinguisher Training and bespoke fire training can all be arranged locally - phone for details. 16.25 Standard 3.25 19.50 17.08 Standard 3.42 20.50 1.00 5% Price is per delegate. Bespoke training costs are based on customer requirements. Fire Training Courses - Fire Warden Training and bespoke fire training can all be arranged locally - phone for details. 14.17 Standard 2.83 17.00 15.00 Standard 3.00 18.00 1.00 6% Price is per delegate. Bespoke training costs are based on customer requirements. Miscellaneous - Event Bookings, Special Promotions, Business Rates can be arranged and costs vary according to requirements. Business rates are subject to approval from Strategic Transportation Manager. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0% These require various periods of notification and will require approval in advance. Any information on events or promotions will be advertised on the airports website. Penalties - Landing or taking off without an indemnity or registered users certificate (Coll and Colonsay) and trespass on the airport without approval from the Airport Authority (inc the release of animals). 75.00 Outwith the scope 0.00 75.00 80.00 Outwith the scope 0.00 80.00 5.00 7% Landing/taking off without indemnity - 6 month ban and £75 to be paid within one calendar month, £710 per month thereafter. Trespassing on airport grounds £710. Penalties - Landing or taking off without an indemnity or registered users certificate (Coll and Colonsay) and trespass on the airport without approval from the Airport Authority (inc the release of animals). 710.00 Outwith the scope 0.00 710.00 753.00 Outwith the scope 0.00 753.00 43.00 6% Landing/taking off without indemnity - 6 month ban and £75 to be paid within one calendar month, £710 per month thereafter. Trespassing on airport grounds £710. Sale of aviation fuel 0.00 Based on variable monthly rate advised by supplier TOTAL In relation to the foregoing charges, the relevant Executive Director, where they consider it to be in the commercial interests of the Council and after consultation with the relevant Policy Lead and the Head of Financial Services, is authorised to negotiate and agree variations of the foregoing charges for individual users or classes of users of the facilities in respect of their respective use of the facilities and the charges as varied shall be applied to such use as the Executive Director shall deem appropriate. In addition, the Executive Director is authorised, after consultation with the relevant Policy Lead and the Head of Financial Services, to put in place suitable booking procedures for harbour and airport facilities and to take into account, inter alia, the level of bookings made by individual users or classes of users when agreeing variations of the foregoing charges with individual users or classes of users. Airfields Page 36 Page 117
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments NETWORK MANAGEMENT Temporary Traffic Regulation Orders - Provision of Temporary TRO 1,113.00 Outwith the Scope 0.00 1,113.00 1,180.00 Outwith the Scope 0.00 1,180.00 67.00 6% Temporary Traffic Regulation Orders - Provision of Temporary TRO for Annual Events (2nd year and thereafter) 558.00 Outwith the Scope 0.00 558.00 591.00 Outwith the Scope 0.00 591.00 33.00 6% Temporary Traffic Regulation Orders - Provision of Extension of Temporary TRO 558.00 Outwith the Scope 0.00 558.00 591.00 Outwith the Scope 0.00 591.00 33.00 6% Temporary Traffic Regulation Orders - Provision of Emergency Notice TRO 558.00 Outwith the Scope 0.00 558.00 591.00 Outwith the Scope 0.00 591.00 33.00 6% Controlled Signing- Removal of Illegal Signs AT-COST Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% Controlled Signing - Release of impounded signs 22.00 Outwith the Scope 0.00 22.00 23.00 Outwith the Scope 0.00 23.00 1.00 5% Scaffoldings & Hoardings - Fees for Licence 113.00 Outwith the Scope 0.00 113.00 120.00 Outwith the Scope 0.00 120.00 7.00 6% Per 4 weeks Scaffoldings & Hoardings - Extension of the licence 48.00 Outwith the Scope 0.00 48.00 51.00 Outwith the Scope 0.00 51.00 3.00 6% One off charge for extension + £23.00 per week or part thereof. Builders skips placed on the Road - consideration of Licence 35.00 Outwith the Scope 0.00 35.00 37.00 Outwith the Scope 0.00 37.00 2.00 6% Provision of signing and guarding AT-COST + 12.5% Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% Permission to open up the Road by non Statutory Organisations - Commercial 335.00 Outwith the Scope 0.00 335.00 355.00 Outwith the Scope 0.00 355.00 20.00 6% Permission to open up the Road by non Statutory Organisations - Residential 170.00 Outwith the Scope 0.00 170.00 180.00 Outwith the Scope 0.00 180.00 10.00 6% Permission to erect Traffic Signals on Roads (1 Month) 118.00 Outwith the Scope 0.00 118.00 125.00 Outwith the Scope 0.00 125.00 7.00 6% Permission to erect Traffic Signals on Roads (Up to 3 Months) 235.00 Outwith the Scope 0.00 235.00 249.00 Outwith the Scope 0.00 249.00 14.00 6% Permission to erect Temporary Signs for Events (Up to 3 Months) 118.00 Outwith the Scope 0.00 118.00 125.00 Outwith the Scope 0.00 125.00 7.00 6% Permission to erect Sign for New Development (Up to 12 Months) 587.00 Outwith the Scope 0.00 587.00 622.00 Outwith the Scope 0.00 622.00 35.00 6% RCC Inspections (per RCC) 63.33 Standard 12.67 76.00 67.50 Standard 13.50 81.00 5.00 7% £81.00 per £1,000 of Road Bond Value. Option of Time in Line to be available. RCC Processing (Initial Application + 1 Review) NIL Standard 0.00 0.00 Standard 0.00 0.00 0.00 0% RCC Processing (Further Reviews) STAFF COSTS + ON-COSTS 0.00 Standard 0.00 0.00 Standard 0.00 0.00 0.00 0% Staff Costs + On costs for Sub Standard Application Street Works Register Fines - Fines are levied at a cost of £120 per breach STATUTORY CHARGE 120.00 Outwith the Scope 0.00 120.00 120.00 Outwith the Scope 0.00 120.00 0.00 0% This fine can be reduced to £80 if paid within 30 days STATUTORY CHARGE 80.00 Outwith the Scope 0.00 80.00 80.00 Outwith the Scope 0.00 80.00 0.00 0% Road Inspections as a result of Road Openings - 1st Inspection STATUTORY CHARGE 36.00 Outwith the Scope 0.00 36.00 36.00 Outwith the Scope 0.00 36.00 0.00 0% Road Inspections as a result of Road Openings - Further Inspections (each inspection) STATUTORY CHARGE 36.00 Outwith the Scope 0.00 36.00 36.00 Outwith the Scope 0.00 36.00 0.00 0% Removal of materials from Road AT COST + 12.5% 0.00 Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% This is for assessment and Permission. Not supply and erection. Street Works Register - Fines - Fines are only levied against Utility Companies if they breach the recording of road openings on the Street Works Register, As determined by the Roads Network and Standards Manager. These charges are set by Roads Authority and Utility Committee (Scotland) under NRSWA. 2024-25 2025-26 Increase Plus cost of advert plus cost of traffic management 1 - Temporary Traffic Regulation Orders (TTRO) costs should be met in full by the organiser promoting the event. Event organisers have the option to make a grant application to the local committee for their costs to cover the TTRO. Alternatively event organisers shall recover the costs of the TTRO from the event. Fees include minimal administration costs from the Council and advertising costs from local newspapers. 2 - Cost of adverts will vary depending on the publication in which they are placed. In some circumstances, events may require to be advertiesed in multiple publications, where this the case the applicant will be required to meet these costs. For each and every opening. To be charged at commercial rate unless advised differently by Roads Network and Standards Manager Network Manage't & Public Trans Page 37 Page 118
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Re-locating Street Lights or Other Street Furniture AT COST + 12.5% Standard 0.00 0.00 Standard 0.00 0.00 0.00 0% Site Clearance after Accidents AT COST + 12.5% 0.00 Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0% Salt Bins AT COST + REFILL 0.00 Standard 0.00 0.00 Standard 0.00 0.00 0.00 0% Traffic Regulation Order to Extend a Speed Limit or Similar 1,274.00 Outwith the Scope 0.00 1,274.00 1,350.00 Outwith the Scope 0.00 1,350.00 76.00 6% Plus Cost of Advert Stopping up or re-determining access up to 200m long 1,593.00 Outwith the Scope 0.00 1,593.00 1,689.00 Outwith the Scope 0.00 1,689.00 96.00 6% Plus Cost of Advert Stopping up or re-determining access over 200m long 1,993.00 Outwith the Scope 0.00 1,993.00 2,113.00 Outwith the Scope 0.00 2,113.00 120.00 6% Plus Cost of Advert School & Public Transport Mini Bus Hire - up to 4 hours 44.17 Standard 8.83 53.00 46.67 Standard 9.33 56.00 3.00 6% Mini Bus Hire - per Day 88.33 Standard 17.67 106.00 93.33 Standard 18.67 112.00 6.00 6% Privilege rides within school transport (cost per child per term) 100.00 Zero Rated 0.00 100.00 105.00 Zero Rated 0.00 105.00 5.00 5% Privilege rides within school transport (where there are 2 or more children, cost per child) 84.00 Zero Rated 0.00 84.00 88.00 Zero Rated 0.00 88.00 4.00 5% Network Manage't & Public Trans Page 38 Page 119
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments PARKING Per 15 mins up to 4 hrs 0.25 Standard 0.05 0.30 0.25 Standard 0.05 0.30 0.00 0% Per 30 mins up to 4 hrs 0.42 Standard 0.08 0.50 0.42 Standard 0.08 0.50 0.00 0% Per 45 mins up to 4 hrs 0.67 Standard 0.13 0.80 0.67 Standard 0.13 0.80 0.00 0% Per 60 mins up to 4 hrs 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% Per hour thereafter -4 to 10hrs 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% Quarterly Season 115.83 Standard 23.17 139.00 115.83 Standard 23.17 139.00 0.00 0% 6 Monthly Season 215.00 Standard 43.00 258.00 215.00 Standard 43.00 258.00 0.00 0% 9 Monthly Season 309.17 Standard 61.83 371.00 309.17 Standard 61.83 371.00 0.00 0% Annual Season 407.50 Standard 81.50 489.00 407.50 Standard 81.50 489.00 0.00 0% All Oban, Lorn & Isle Car Parks - Oban Car Parks (Except Corran No.1, Longsdale Road Car Park and Lochavullin Car Park) Ganavan Car Park Monthly Permit 50.00 Standard 10.00 60.00 50.00 Standard 10.00 60.00 0.00 0% All Oban, Lorn & Isle Car Parks - Oban Car Parks (Except Corran No.1, Longsdale Road Car Park and Lochavullin Car Park) Ganavan Car Park Weekly Permit 25.00 Standard 5.00 30.00 25.00 Standard 5.00 30.00 0.00 0% Per hour 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% Per day 7.50 Standard 1.50 9.00 7.50 Standard 1.50 9.00 0.00 0% Per 15 mins - Maximum 4 hrs 0.25 Standard 0.05 0.30 0.25 Standard 0.05 0.30 0.00 0% Per 30 mins - Maximum 4 hours 0.42 Standard 0.08 0.50 0.42 Standard 0.08 0.50 0.00 0% Per 45 mins - Maximum 4 hours 0.67 Standard 0.13 0.80 0.67 Standard 0.13 0.80 0.00 0% Per 60 mins - Maximum 4 hours 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% Per 15 mins 0.25 Standard 0.05 0.30 0.25 Standard 0.05 0.30 0.00 0% Per 30 mins 0.42 Standard 0.08 0.50 0.42 Standard 0.08 0.50 0.00 0% Per 45 mins 0.67 Standard 0.13 0.80 0.67 Standard 0.13 0.80 0.00 0% Per 60 mins 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% 0 to 8 hours 0.92 Standard 0.18 1.10 0.92 Standard 0.18 1.10 0.00 0% 8 to 24 hours 8.33 Standard 1.67 10.00 8.33 Standard 1.67 10.00 0.00 0% Per 15 mins - up to 4 hrs 0.25 Standard 0.05 0.30 0.25 Standard 0.05 0.30 0.00 0% Per 30 mins - up to 4 hours 0.42 Standard 0.08 0.50 0.42 Standard 0.08 0.50 0.00 0% Per 45 mins - up to 4 hours 24.00 Standard 0.13 0.80 0.67 Standard 0.13 0.80 0.00 0% Per 60 mins - up to 4 hours 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% 2024-25 2025-26 Increase Oban Car Parks (Except Corran No.1, Longsdale Road Car Park and Lochavullin Car Park) Ganavan Car Park Helensburgh Including Pier Area A, Dunoon Rothesay Luss Arrochar Glenloin No.1 and No.2 Two weeks suspension of charges prior to Christmas Helensburgh - Sinclair Street First 2 hours free, 2 hours thereafter can be paid for up to a maximum of 4 hours total. No return within 24 hours. Oban – Longsdale Road Car Park and Lochavullin Car Park First 2 hours free Commercial Parking Helensburgh Pier Area B Car Park Lochavullin and Longsdale Coach and Lorry Parks - Oban Lochgilphead Lorne Street Coach and Lorry Park Seasonal Car Parks Corran No.1 Inveraray Parking Page 39 Page 120
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments 2024-25 2025-26 Increase Per hour thereafter -4 to 10hrs 0.83 Standard 0.17 1.00 0.83 Standard 0.17 1.00 0.00 0% Seasonal Car Parks - Permits Seasonal Period 90.00 Standard 18.00 108.00 90.00 Standard 18.00 108.00 0.00 0% Statutory Charge Paid within 14 days 50.00 Zero Rated 0.00 50.00 50.00 Zero Rated 0.00 50.00 0.00 0% Statutory Charge Paid after 14 days 100.00 Zero Rated 0.00 100.00 100.00 Zero Rated 0.00 100.00 0.00 0% On Street Parking - Inner Zone Oban First 30 minutes free at the following: Argyll Square, Queens Park Place, William Street, Corran Esplanade, George Street. Maximum stay of 2 hours total. Per 40 mins - Limited to 2 hours maximum 0.80 Outwith the Scope 0.00 0.80 0.80 Outwith the Scope 0.00 0.80 0.00 0% On Street Parking - Outer Zone Oban Maximum stay 4 hours expect Gallanach Road and Ganavan Road which are all day parking. Per 40 mins - Limited to 4 hours maximum 0.80 Outwith the Scope 0.00 0.80 0.80 Outwith the Scope 0.00 0.80 0.00 0% Annual Charge 98.00 Outwith the Scope 0.00 98.00 98.00 Outwith the Scope 0.00 98.00 0.00 0% Quarterly Charge 36.00 Outwith the Scope 0.00 36.00 36.00 Outwith the Scope 0.00 36.00 0.00 0% Staff Permits - Municipal Buildings - Oban Annual 81.67 Standard 16.33 98.00 81.67 Standard 16.33 98.00 0.00 0% ELECTRIC VEHICLES CHARGING Connection fee 1.67 Standard 0.33 2.00 1.75 Standard 0.35 2.10 0.10 5% Connection fee covers management costs e.g. admin, banking fees, merchant fees etc. Charge Per Kwh 0.38 Standard 0.08 0.45 0.58 Standard 0.12 0.70 0.25 56% 1st Hour 30.00 Outwith the Scope 0.00 30.00 30.00 Outwith the Scope 0.00 30.00 0.00 0% 10 min grace period then £30 charge up to one hour overstay 2nd Hour 30.00 Outwith the Scope 0.00 30.00 30.00 Outwith the Scope 0.00 30.00 0.00 0% Additional £30 for overstaying a second hour. Penalty capped at 2 hours [£60] Residents Permit PCNs are statutory charges and the level is set by the Scottish Government Overstay Penalty Charges Seasonal Car Parks Corran No.1 Inveraray Penalty Charge Notices Parking Page 40 Page 121
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Description Other Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments Photocopying/Printing A4 (black & white) per side 0.20 Standard 0.04 0.24 0.25 Standard 0.05 0.31 0.07 27% Standard Rate across Council Photocopying/Printing A4 (coloured) per side 0.34 Standard 0.07 0.41 0.43 Standard 0.02 0.46 0.05 11% Standard Rate across Council Photocopying/Printing - Colour - per side (A3) 0.69 Standard 0.14 0.83 0.88 Standard 0.00 0.88 0.05 6% Standard Rate across Council Photocopying/Printing - Black and White - per side (A3) 0.34 Standard 0.07 0.41 0.42 Standard 0.00 0.42 0.01 3% Standard Rate across Council PRODUCTION GENRE Classification (Budget) Net £ VAT Rate VAT £ Gross £ Net £ VAT Rate VAT £ Gross £ £ % Notes/Comments FEATURE FILM Major US: eg Bond, Jurassic World High End (£100m+) 1,593.33 Standard 318.67 1,912.00 1,689.17 Standard 337.83 2,027.00 115.00 6% Daily charge Large US: eg Les Miserable Medium High (£60m+) 1,215.83 Standard 243.17 1,459.00 1,289.17 Standard 257.83 1,547.00 88.00 6% Daily charge Major UK/US Indie: eg Rush, Theory of Everything Medium (£20m+) 834.17 Standard 166.83 1,001.00 884.17 Standard 176.83 1,061.00 60.00 6% Daily charge Medium: eg The Worlds End Medium/Low (£10m+) 606.67 Standard 121.33 728.00 643.33 Standard 128.67 772.00 44.00 6% Daily charge Low: eg 71, Alan Partridge, Alpha Papa Low (£1.5m+) 303.33 Standard 60.67 364.00 321.67 Standard 64.33 386.00 22.00 6% Daily charge Micro: eg IFeatures Micro (<1.5M) 63.33 Standard 12.67 76.00 67.50 Standard 13.50 81.00 5.00 7% Daily charge TELEVISION Domestic/International receiving Tax Relief: eg Penny Dreadful, The Game High End Tax Relief 834.17 Standard 166.83 1,001.00 884.17 Standard 176.83 1,061.00 60.00 6% Daily charge Period Drama: eg Call the Midwife, The Village High End Domestic 682.50 Standard 136.50 819.00 723.33 Standard 144.67 868.00 49.00 6% Daily charge Soap/Drama Series: eg Sherlock, Corrie, EastEnders Medium 606.67 Standard 121.33 728.00 643.33 Standard 128.67 772.00 44.00 6% Daily charge Sitcom/Comedy/Drama: eg Family Tree, My Mad Fat Diary Medium 379.17 Standard 75.83 455.00 401.67 Standard 80.33 482.00 27.00 6% Daily charge Pilot/Light Entertainment/High End Documentaries/Factual: eg Springwatch, Great British Bake Off Low 133.33 Standard 26.67 160.00 141.67 Standard 28.33 170.00 10.00 6% Daily charge Low-end Doc/Factual: eg Great Railway Journeys Low 63.33 Standard 12.67 76.00 67.50 Standard 13.50 81.00 5.00 7% Daily charge COMMERCIALS High Profile: eg :McDonalds, Lagavulin Whisky (International) High (> £1M) 760.00 Standard 152.00 912.00 805.83 Standard 161.17 967.00 55.00 6% Daily charge Medium Profile: eg: Ford, Skoda, Peugeot (National) Medium (< £1M) 455.00 Standard 91.00 546.00 482.50 Standard 96.50 579.00 33.00 6% Daily charge Low Profile: eg: Short promos (Regional) Low (< £250k) 133.33 Standard 26.67 160.00 141.67 Standard 28.33 170.00 10.00 6% Daily charge MUSIC VIDEOS High Profile: eg Florence and the Machine High 113.33 Standard 22.67 136.00 120.00 Standard 24.00 144.00 8.00 6% Daily charge Low Profile: eg Corporate etc. Low 63.33 Standard 12.67 76.00 67.50 Standard 13.50 81.00 5.00 7% Daily charge 2025-26 Increase2024-25 COUNCIL WIDE CHARGES 2024-25 Increase2025-26 FILMING General Page 41 Page 122
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES COUNCIL 27 FEBRUARY 2025 FINANCIAL RISKS ANALYSIS 2025-26 1 EXECUTIVE SUMMARY 1.1 The main purpose of this report is to provide a summary of the key financial risks facing the council. 1.2 A number of council wide financial risks, both revenue and capital, have been identified, in addition to specific departmental or service risks. For each departmental risk, the potential annual financial impact has been quantified, and the likelihood of the risk materialising assessed, based on a standard risk matrix. 1.3 There are currently 7 council wide revenue risks identified for 2025-26, with a potential annual value totalling £8.1m, and with varying degrees of likelihood. 1.4 There are currently 30 departmental risks, with a potential annual value totalling £3.2m, of which 4 are categorised as ‘Likely’. 1.5 Financial risks are monitored and reviewed on an ongoing basis, with actions put in place to continue to mitigate or manage these risks. Page 123 Agenda Item 2c
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES COUNCIL 27 FEBRUARY 2025 FINANCIAL RISKS ANALYSIS 2025-26 2. INTRODUCTION 2.1 This report outlines the process and approach to financial risk assessment and provides details of the currently known key financial risks facing the council in 2025-26. 3 DETAIL 3.1 Introduction 3.1.1 The council is currently in a period of significant financial challenge. In developing its budget to address both funding, and cost and demand pressures, consideration is given to financial risk. However, both existing and new or emerging financial risks require to be monitored and reviewed on an ongoing basis throughout the year, with actions put in place to mitigate or manage these risks. Risks that cannot be mitigated or managed may have a detrimental impact on the financial position of the council. 3.1.2 There are a number of risks that may impact income or expenditure across the entire council. These are identified as council wide risks. In addition, specific financial risks impacting each department or service of the council have been considered. These are identified as departmental/service risks. A de-minimis level of £50k has been applied. Risks with a potential annual risk value below this level are expected to be managed within the relevant overall service budget. 3.1.3 For each risk, the potential annual financial impact has been quantified and the likelihood assessed based on the following standard risk matrix: 1 – Remote 2 – Unlikely 3 – Possible 4 – Likely 5 – Almost Certain 3.2 3.2.1 Council Wide Risks General There is a risk of further severe weather incidents, requiring both revenue and capital expenditure to be incurred. Whilst there may be additional funding available through the Bellwin Scheme, this is limited to eligible revenue expenditure and there is an assumption that local authorities will budget to cover a proportion of the costs of emergency incidents from within internal resources. The threshold over and above where Councils’ can claim for eligible expenditure Page 124
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is 0.2% of a local authority's budgeted net revenue expenditure and, for 2024- 2025, this equates to £0.558m for Argyll and Bute Council. There is no provision for additional costs in this respect within either the 2025-26 Revenue Budget or the 2025-28 Capital Plan. The potential additional costs are difficult to estimate by their very nature, however, a potential risk value of £2m is deemed to be reasonable. Revenue 3.2.2 The 2025-26 budget includes a 3% pay award assumption across all workforce categories, at all grades. This is based on the Public Sector Pay Policy of 9% over the 3 years 2025-26 to 2027-28 and whilst the increase could vary across the years, the envelope of 9% has been profiled within the budget at 3% each year. Pay negotiations have still to commence. In 2024-25, the pay award was an average of 3.6% for SJC and Chief Officers, and 4.27% for teachers. The Scottish Government provided additional funding towards the cost of increases above 3.2%. There is a risk that the agreed pay award may vary from the budget assumption, which may require to be funded by the council. A potential annual risk value equivalent to 1% of the annual pay budget for council employees, including Social Work employees is deemed reasonable. This equates to £1.8m. It is hoped that any award above 3% would be covered by additional Scottish Government funding. This position will be monitored and reviewed on an ongoing basis throughout the year. 3.2.3 Whilst the 2025-26 approved budget provides for inflationary increases, there is a risk of continued volatility in utilities pricing and demand can also be subject to unpredictable weather extremes. A potential annual risk value equivalent to 5% of the annual utilities budget provision is deemed reasonable. This equates to £0.4m. 3.2.4 In respect of the Health and Social Care Partnership, it is the responsibility of the Chief Officer and Chief Financial Officer to manage the HSCP financial position. If an overspend is forecast, a budget recovery plan will be prepared and submitted to the IJB, Argyll and Bute Council and NHS Highland. Where recovery plans are unsuccessful and an overspend occurs at the financial year end, and there are insufficient reserves to meet the overspend, then the partners will be required to make additional payments to the HSCP. The council would have to contribute towards any overspend related to Social Work. Whilst any additional payments by the council and NHS Highland will be deducted from future years funding, there is a risk that the council may require to make an additional unbudgeted contribution to the HSCP during the year. The financial situation facing Social Work is extremely challenging due to increase in demand, complexity of cases, increasing costs and difficulty recruiting permanent staff and therefore having to rely on agency staff, at an additional cost. At the time of writing this report, the forecast Social Work budget for 2025-26 has a £1.3m funding gap, after accounting for additional contributions from the council in respect of ENICs and pay award budget assumptions. There also is a risk in respect of commissioned providers ENICs costs being passed on, which equates to an estimated additional cost of around £1.3m. At this stage, the overall Page 125
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potential annual risk value has been quantified at £2.6m but it is hoped that the level of risk could be reduced prior to the IJB setting their budget. 3.2.5 The estimated level of Council Tax income is based on current and forecast Band D equivalents, and reflects our expected collection rates, based on historical data. A potential annual risk value equivalent to 1% of the annual Council Tax income budget is deemed reasonable. This equates to £0.7m. 3.2.6 3.2.7 The 2025-26 Budget Pack includes both Operational/Management and Policy savings options, totalling £3.093m. Whilst the council has a good track record in delivering savings, there is a risk that this target will not be fully delivered. A potential annual risk value equivalent to a 10% shortfall in the annual savings target is deemed reasonable. This equates to £0.3m. There is an ongoing requirement to fund unavoidable inflationary cost increases across a number of areas such as, food and fuel. The Bank of England is currently forecasting that inflation will continue to fall throughout the year, towards the 2% government target. This position will continue to be closely monitored, with financial forecasts updated to reflect information available on an ongoing basis. The annual budget is underpinned by inflationary assumptions, however, there is a risk that inflationary impacts have been under-estimated. A potential annual risk value equivalent to 10% of the inflationary assumptions in respect of relevant non-pay budgets is deemed reasonable. This equates to £0.3m. Capital 3.2.8 The Finance Circular received on 12 December 2024 provided details of government grant funding for 2025-26. There is therefore a degree of certainty in respect of General Capital Grant and available specific capital grant funding. At the time of writing, the council’s share of an additional £40m Climate Emergency Fund, to be paid as General Capital Grant has still to be confirmed. The Capital Plan has assumed additional funding of £0.964m in this respect. Any variation in the final allocation from this assumption will require to be managed within the overall Capital Plan resources. 3.2.9 The funding framework for the approved Capital Plan includes capital receipts from asset sales, estimated at £0.750m in 2025-26 and £1.750m over the 3 years 2025-28. This is based on an assessment provided by the Estates Team in January 2025, however, is subject to changing market conditions. The level of receipts that may reasonably be achieved will be kept under review, to reflect changing market conditions and due diligence undertaken on asset condition. Any variation from this assumption will require to be managed within the overall Capital Plan resources. It is generally the case that the capital programme experiences slippage throughout the year and as such, this risk is expected to be manageable. 3.2.10 The capital programme continues to see significant price increases, as well as disruptions to the supply chain and longer lead in times, due to the impact of world events (Covid pandemic, UK exit from EU, Russian invasion of Ukraine) on the global economy. Additional funding of £11m, made available to manage these Page 126
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impacts to date, has now been fully allocated. There are likely to be other significant cost pressures in respect of projects, where contracts have yet to be entered into, which are not quantifiable, at this stage. It will be challenging to manage these impacts within available resources and target completion timescales. Actions to manage financial risk within available resources may include re-profiling, project redesign, re-engineering or curtailment, and the re- prioritisation of uncommitted resources across the programme. 3.2.11 3.2.12 The Capital Plan monitoring report, as of 31 December 2024, outlines a forecast overspend on the 2024-27 Capital Plan of £0.117m. Members will be requested to approve additional resources in this respect, as part of the 2025-26 budget process. The council wide risks are summarised within the following table: Description Likelihood Assessed Financial Impact £m Unbudgeted Severe Weather costs 3 2.0 Pay Award exceeding 3% 3 1.8 Energy costs increase by 5% greater than budgeted 3 0.4 IJB refer to Council for additional funding to deliver social work services 3 2.6 1% variation in Council Tax Income 2 0.7 10% shortfall on Savings delivery 2 0.3 10% variation on General Inflation 3 0.3 Total 8.1 3.3 Departmental/Service Risks 3.3.1 It should be noted that the council has a good track record of delivering services within budget, however, there are specific financial risks impacting each council department or service. The detail of each departmental financial risk is included within Appendix 1. The following table provides a summary of the number of risks within each department, across each likelihood category, together with the potential annual financial impact value. Department 1 - Remote 2 - Unlikely 3 - Possible 4 - Likely 5 - Almost Certain Total No £000 No £000 No £000 No £000 No £000 No £000 Chief Executive's Unit 0 0 0 0 0 0 0 0 0 0 0 0 Executive Director Douglas Hendry 0 0 5 360 8 575 2 360 0 0 15 1,295 Page 127
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Executive Director Kirsty Flanagan 4 375 2 250 7 1,065 2 250 0 0 15 1,940 Total 4 375 7 610 15 1,640 4 610 0 0 30 3,235 3.3.2 The current top 4 risks in terms of the financial impact are noted in the table below. SERVICE TITLE OF RISK DESCRIPTION OF RISK LIKELIHOOD FINANCIAL IMPACT £000 Council Wide - Commercial Services Council Wide Central Repairs Increased demands on central repair budgets (CRA) due to a decrease in Capital funding, increase in statutory and emergency repairs and increases in supplier/contractor charges. This impacts on all departments of the Council with a Central Repairs Budget. 4 300 Roads and Infrastructure Services Roads Maintenance - Roads Network Adverse weather conditions result in deterioration of the road network necessitating greater spend on repair of defects. 3 230 Roads and Infrastructure Services Car Parking Income Reduced number of visitors to the area and use of Council owned car parks resulting in a reduction in income. 3 200 Roads and Infrastructure Services Piers & Harbours Income Changes to ferry services resulting in reduced berthing and passenger income. 3 200 3.3.3 The risks that are categorised as ‘likely’ are outlined in the table below. SERVICE TITLE OF RISK DESCRIPTION OF RISK LIKELIHOOD FINANCIAL IMPACT £000 Council Wide - Commercial Services Council Wide Central Repairs Increased demands on central repair budgets (CRA) due to a decrease in Capital funding, increase in statutory and emergency repairs and increases in supplier/contractor charges. This impacts on all departments of the council with a Central Repairs Budget. 4 300 Development and Economic Growth Homelessne ss Temporary Accommodat ion Income Unpredictable number of Homeless applications. Inability to recover rent. Increase costs of property maintenance and tenancy change over. 4 150 Roads and Infrastructure Services Fleet Maintenance Increased costs to maintain internal fleet due to inflationary increases on vehicles parts. 4 100 Page 128
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Legal and Regulatory Support Elections More than 1 by-election required outwith standard election cycle. 4 60 3.4 Monitoring of Financial Risks 3.4.1 Financial risks are monitored and reviewed on an ongoing basis, with actions put in place to continue to mitigate or manage these risks. The updated position on financial risks will continue to be regularly reported to Policy and Resources Committee. 3.5 Potential Future Risks 3.5.1 There is a risk that changes to government policy may require to be implemented by the council, with associated unbudgeted costs not fully met by additional funding. For example, an extension to funded childcare to all 1 and 2 year olds across Scotland. 3.5.2 The Council’s bid to the Scottish Governments Learning Estate Investment Programme (LEIP) for funding for a new school campus on Mull was successful and a report was considered by Council on 24 April 2024. Approval was granted to utilise £5m of £9m previously earmarked funds to develop the Business Case. The Scottish Government will fund up to 50% of eligible costs and the estimated cost is £43m, with £41m deemed eligible, however these are just estimates at this stage. The Council will need to make a decision as to whether to proceed once the project has been tendered. There is a risk that the cost will be higher than estimated but no estimates have been built into the capital plan at this stage. 3.5.3 Looking ahead to 2026/27, as part of the regular three-year review of the rateable value of commercial properties across Scotland for non-domestic rates charges, there will be a full revaluation of all of the Council’s properties by the local Assessor’s Office which is likely to result in an increase in the Council’s non- domestic rates charges. At this point, pending the completion of the reviews and recognising that there is no reliable historic trend data which could be used to forecast the outcome, the extent of the likely increase is extremely uncertain. In addition, the Council is awaiting the outcome of circa 60 appeals lodged in respect of the 2023/24 revaluation, the outcomes of which could have a significant impact on the Council’s future non-domestic rates liability. 4 CONCLUSION 4.1 This report summarises the known key financial risks facing the council in 2025- 26. There are 7 council wide risks and 30 departmental risks identified, with 4 categorised as ‘Likely’. These risks are monitored and reviewed on an ongoing basis, with actions put in place to continue to manage or mitigate the risks. 5 IMPLICATIONS 5.1 Policy None 5.2 Financial Outlines the potential annual value of financial risks. Page 129
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5.3 Legal None 5.4 HR None 5.5 Fairer Scotland Duty 5.5.1 Equalities None 5.5.2 Socio-Economic Duty None 5.5.3 Islands Duty None 5.6 Climate Change None 5.7 Risk Provides details of financial risks. 5.8 Customer Service None 5.9 The Rights of the Child (UNCRC) None Kirsty Flanagan Executive Director/Section 95 Officer 13 February 2025 Councillor Ross Moreland, Policy Lead for Finance and Commercial Services APPENDICES Appendix 1 – Detail of Department/Service financial risks. For further information contact Carolyn Earl, Acting Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 130
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APPENDIX 1 DEPARTMENT/SERVICE FINANCIAL RISKS 2025-26 DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE LIKELIHOOD FINANCIAL IMPACT £000 Executive Director Douglas Hendry Commercial Services Catering Costs - Provision of Meals to Early Years Children The Children and Young People (Scotland) Act placed duties on Councils to provide meals in an Early Years setting to entitled children where sessions span over lunch time. The total quantum of grant funding is reducing and may not be sufficient to fund the additional costs depending on uptake and the additional costs to support the meal provision in partner provider settings. Joint strategy with procurement colleagues to reduce potential impact of supplier charges. Control food wastage/portion controls. 2 100 Executive Director Douglas Hendry Commercial Services Catering Purchases Increased supplier charges and higher than average inflation on food costs. In addition to this the Scottish Government reviewed the regulations that govern the food and drinks provided in schools and implemented revised regulations. The revised standards focus on reducing sugar, reducing red processed meat and increasing fibre. Thus far, there has been an increase in costs in produce and a reduction in demand for school meals. Joint strategy with procurement colleagues to reduce potential impact of supplier charges. Control food wastage/portion controls; introduction of online ordering to help manage food waste. Analysis and regular review of menu choices. 2 100 Executive Director Douglas Hendry Commercial Services Rental Income from Properties Due to current economic climate, there may be reduced ability to recover rental income from leased properties or place suitable tenants in properties as leases come to an end. Management of leasehold properties by Estates team, any issues with debt recovery being dealt with in line with Council debt recovery policy. 2 60 Executive Director Douglas Hendry Commercial Services Surplus Properties Ongoing market difficulties lead to increased numbers of surplus properties, in addition, as Our Modern Workspace Project gains traction more properties will become surplus to operational requirements. There are residual running costs associated with all surplus properties. One Council property team in place who will monitor market conditions and work with prospective tenants/ purchasers to let/sell surplus properties. 3 50 Executive Director Douglas Hendry Commercial Services Leisure Service Level Agreements Increase in RPI and/or other running costs (eg utilities, payroll etc) resulting in requests for additional funding. Monitoring annual alteration to contract RPI rate, communication with service providers and mitigation through financial forecasting and review of existing budget. 3 50 Executive Director Douglas Hendry Commercial Services LiveArgyll Service Fee Inability to deliver required services within available budget resources (e,g. pay award and ENICs budget pressures), resulting in increased service fee request. Communication with service providers and mitigation through monitoring and review of budget monitoring information and forecasts. 3 100 Executive Director Douglas Hendry Council Wide - Commercial Services Council Wide Central Repairs Increased demands on central repair budgets (CRA) due to a decrease in Capital funding, increase in statutory and emergency repairs and increases in supplier/contractor charges. This impacts on all departments of the Council with a Central Repairs Budget. Joint strategy with procurement colleagues to reduce potential impact of supplier/contractor charges. Close monitoring of central repairs budgets and commitments and instructing only statutory tests/inspections and essential repairs. 4 300 2025-26 Page 131
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APPENDIX 1 DEPARTMENT/SERVICE FINANCIAL RISKS 2025-26 DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE LIKELIHOOD FINANCIAL IMPACT £000 2025-26 Executive Director Douglas Hendry Education ASN Support Demand for ASN support continues to increase. Scottish Government statistics suggest a 3% year on year increase, resulting in an additional resource requirement, particularly where gaps in our enhanced provision exist. The medium- term detriments on the development of young children which occurred as a consequence of service closures during the COVID pandemic have increased demands on the service as children require additional support to catch up. The Additional Support for Learning National Implementation plan continues to inform our strategic direction in line with the Angela Morgan Review. The Scottish Government has committed to provide additional resource for ASL from 2025-26, to allow Council to take forward the aims and objectives of Additional Support for Learning Programme. In addition to this the Service is currently looking at alternative options for service delivery to mitigate budget pressures and are considering a formula-based approach from August 2025. Both above actions have allowed the Service to reduce the likelihood as well as the value of the risk. 2 50 Executive Director Douglas Hendry Education Pre-Five Units - retention of partner providers Failure in the commissioning or retention of pre-five partner provider units to deliver 1140 hours would result in an increased pressure on the Council to deliver the service. Annual financial appraisal; Support network; Short-term cash injections. 3 100 Executive Director Douglas Hendry Education Legislative Requirements - Education (Scotland) Act The Education (Scotland) Act 2000 requires Councils to undertake assessments of the need for the provision of Gaelic Medium Primary Education (GMPE) and the duty to support and promote Gaelic Education. This may lead to additional staffing requirements depending upon the demand for Gaelic from parents. Continuous monitoring and review of the service model and resources available within budget. 3 50 Executive Director Douglas Hendry Legal and Regulatory Support Contract RPI for NPDO and Hub Schools Increase in RPI would result in higher costs. Monitoring annual alteration to contract RPI rate and mitigation through financial forecasting and review of existing budget. 3 100 Executive Director Douglas Hendry Legal and Regulatory Support NPDO - Increase in insurance costs within NPDO Schools Increase in insurance costs as a result of the long-term effects of Covid-19 on the insurance market and flood claims. Monitoring annual alteration to contract insurance rate and mitigation through financial forecasting and review of existing budget. 3 75 Page 132
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APPENDIX 1 DEPARTMENT/SERVICE FINANCIAL RISKS 2025-26 DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE LIKELIHOOD FINANCIAL IMPACT £000 2025-26 Executive Director Douglas Hendry Legal and Regulatory Support Elections By-election(s) required outwith standard election cycle. Outwith direct management control. 4 60 Executive Director Douglas Hendry Legal and Regulatory Support Legal Services - Litigation Increased number of litigation cases. Ensure Legal Services are gateway to access all legal advice and that advice is sought at earliest opportunity. 3 50 Executive Director Douglas Hendry Legal and Regulatory Support NPDO/Hub DBFM contract management efficiencies Reduction in ability to generate contract management efficiencies. Monitoring annual efficiencies generated and mitigation through robust contract management and application of contract specifications / requirements. 2 50 Executive Director Kirsty Flanagan Customer Support Services Software Licences Potential risk of being under licensed for software which will be identified via software audits which would incur additional costs. ICT security and compliance officer in post and duties include review of systems to ensure fully licenced. 2 100 Executive Director Kirsty Flanagan Development and Economic Growth Homelessness Temporary Accommodation Income Unpredictable number of Homeless applications. Inability to recover rent. Increase costs of property maintenance and tenancy change over. Provision of Housing Options information and advice service to minimise number of applicants proceeding to full homeless application. Implementation of Rapid Rehousing Plan. 4 150 Executive Director Kirsty Flanagan Development and Economic Growth Dangerous Buildings Interventions Building Standards having to deal with an increasing level of dangerous building work which has significant financial implications for the Council. Monitor activity and seek to recover costs from the owner(s) of the affected buildings. 3 100 Executive Director Kirsty Flanagan Development and Economic Growth Planning Fee Penalties Potential that the Scottish Government may apply sanction penalties due to poor performance by the Planning Authority. The Scottish Government has recently appointed a national Planning Performance Champion however the detail of how this role intends to incentivise improvement/penalise poor performance at a local authority level remains unclear at this time Maintain high levels of performance as articulated by performance markers detailed in Planning Performance Framework annual report. 1 100 Executive Director Kirsty Flanagan Development and Economic Growth Planning Fee Shortfalls Planning fees subject to impact of wider economic position on building activity. There is a risk that planning fee income will be adversely impacted by wider economic challenges, leading to revenue budget pressures. Will continue to closely monitor Development Management income and expenditure and investigate further income generation streams. 1 100 Page 133
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APPENDIX 1 DEPARTMENT/SERVICE FINANCIAL RISKS 2025-26 DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE LIKELIHOOD FINANCIAL IMPACT £000 2025-26 Executive Director Kirsty Flanagan Development and Economic Growth Building Warrant Fee Shortfalls Building Warrant fees subject to impact of wider economic position on building activity. There is a risk that planning fee income will be adversely impacted by wider economic challenges, leading to revenue budget pressures. Continue to closely monitor Building Standards income and expenditure and investigate further income generation streams. 1 50 Executive Director Kirsty Flanagan Financial Services Council Tax Debt Collection Recovery Recovery of debt becomes more difficult to pursue in the current economic climate. This is in relation to historical debt that has accumulated over many years therefore any adverse collection rates will impact on the year end bad debt provision. Robust monitoring of arrangements with debt collection agency and performance against target collection rates. Also enhanced data sharing with HMRC will further increase recovery opportunities. 2 150 Executive Director Kirsty Flanagan Financial Services Housing Benefit Subsidy Loss of Housing Benefit Subsidy due to exceeding LA error threshold. Processes in place for handling of claims accurately and efficiently. 1 125 Executive Director Kirsty Flanagan Financial Services Sundry Debt Recovery Recovery of debt becomes more difficult to pursue in the current economic climate. Additional staff are being put in place in the Sundry Debt Team who will work jointly with Legal Services to enhance the robustness of the Council's debt recovery processes. 3 85 Executive Director Kirsty Flanagan Roads and Infrastructure Services Roads Maintenance - Roads Network Adverse weather conditions result in deterioration of the road network necessitating greater spend on repair of defects. Manage maintenance budgets to ensure that spend is prioritised to deal with safety defects. 3 230 Executive Director Kirsty Flanagan Roads and Infrastructure Services Car Parking Income Reduced number of visitors to the area and use of Council owned car parks resulting in a reduction in income. Closely monitor income levels throughout the year, especially in high visitor seasons. 3 200 Executive Director Kirsty Flanagan Roads and Infrastructure Services Piers & Harbours Income Changes to ferry services resulting in reduced berthing and passenger income. Closely monitor passenger number information coming from CalMac to identify any emerging trends in relation to reducing passenger numbers. 3 200 Executive Director Kirsty Flanagan Roads and Infrastructure Services Winter Maintenance Adverse weather conditions which require greater than budgeted number of gritting runs. Monitor weather conditions and apply gritting policy to minimise costs. 3 150 Executive Director Kirsty Flanagan Roads and Infrastructure Services Street Lighting Age of lighting stock requires greater maintenance as health and safety becomes a consideration. Manage maintenance budgets to ensure that spend is prioritised to deal with safety defects. 3 100 Executive Director Kirsty Flanagan Roads and Infrastructure Services Fleet Maintenance Increased costs to maintain internal fleet due to inflationary increases on vehicle parts. Review of fleet underway to determine where reductions could possibly be made. 4 100 30 3,235 Page 134
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 RESERVES AND BALANCES – UPDATED FOR BUDGET PACK 2025-26 1 EXECUTIVE SUMMARY 1.1 The main purpose of this report is to advise Members of the overall level of reserves held by the Council as well as providing detail on the monitoring of the earmarked balances held within the General Fund. 1.2 The Council has a total of £400.319m unusable reserves that are not backed with resources. They are required purely for accounting purposes. 1.3 At 31 March 2024 the Council had a total of £121.701m usable reserves. Of this: • £2.763m related to the Repairs and Renewals Fund • £3.197m related to Capital Funds • £115.741m was held in the General Fund with £107.443m of this balance earmarked for specific purposes. 1.4 The Council’s General Fund contingency remains at 2% of net expenditure. This monetary level has been adjusted to take account of the revised net revenue expenditure proposed for 2025-26. The revised contingency of 2% of net expenditure amounts to £6.520m. 1.5 The estimated unallocated General Fund at the end of the financial year is a deficit of £0.283m. It may be that this position is improved if the forecast outturn is better than estimate, however, if the position remains then the Council will be using the General Fund contingency and a recovery plan will need to be put in place in order to bring the continency level back to the 2% agreed policy. 1.6 Assessing the adequacy of reserves should take account of the strategic, operational and financial risks facing the Council and should consider both internal and external factors. There are 20 categories included in the risk analysis and 3 have been assessed as low, 4 low/medium, 6 medium and 7 medium/high. The medium/high risks are in respect of council wide cost risks, funding risks, inflation rates, world events, general financial climate, Health and Social care partnership, and the impact of climate change. Page 135 Agenda Item 2d
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 RESERVES AND BALANCES – UPDATED FOR BUDGET PACK 2025-26 2. INTRODUCTION 2.1 This report outlines current balances on all of the Council’s reserves, both usable and unusable. It also provides detail on the monitoring of the earmarked balances within the General Fund. 3. DETAIL 3.1 Types of Reserves 3.1.1 Usable Reserves - Councils have powers to establish certain resource backed reserves which can be used to fund expenditure. The powers of councils to establish reserves are laid out in Schedule 3 of the Local Government (Scotland) Act 1975. These allow councils to establish a Renewal and Repairs Fund, Insurance Fund and Capital Fund. Councils can also establish a Useable Capital Receipts Reserve. The Council must also maintain a General Fund and can earmark balances for specific purposes within the General Fund. 3.1.2 Unusable Reserves – Councils are also required to establish certain reserves that are not backed by resources. They are required purely for accounting purposes and do not represent resources available for councils to utilise. The Pensions Reserve, Revaluation Reserve, Capital Adjustment Account, Financial Instruments Adjustment Account and Accumulated Absences Account fall into this latter category of accounting reserves. 3.2 Reserve Balances at 31 March 2024 3.2.1 The balances on each type of reserve at 31 March 2024 are set out in the two tables below, updated as per the Audited Accounts for 2023-24. Unusable Reserves £000 Revaluation Reserve 180,661 Capital Adjustment Account 249,093 Financial Instruments Adjustment Account (1,585) Pensions Reserve (19,578) Accumulated Absences Account (8,272) Total Unusable Reserves 400,319 Usable Reserves £000 Repairs and Renewals Fund 2,763 Capital Fund and Usable Capital Receipts Reserve 3,197 General Fund 115,741 Total Usable Reserves 121,701 Total Reserves 522,020 Page 136
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3.2.2 The Revaluation Reserve represents the unrealised gains in the valuation of fixed assets. The Capital Adjustment Account represents the difference between depreciation based on proper accounting practice and statutory charges for financing capital expenditure. The Financial Instruments Adjustment Account represents the difference between gains and losses on borrowing and statutory capital financing charges. The Pensions Reserve represents the difference between pension costs based on proper accounting practice and payments made for pension costs. The Accumulated Absences Account represents the costed difference between holiday pay entitlement and actual holidays taken at 31 March. 3.2.3 The Repairs and Renewals Fund was established to support funding of renewal and replacement of school equipment. Schools can only draw on the Repairs and Renewals Fund to the extent they have previously paid into the Fund and contributions must be contained within schools devolved budgets. 3.2.4 The Capital Fund was established to receive all capital receipts generated by the Council and can be used to support the capital plan or meet the principal repayments on loan charges. The Council decides as part of the budget process each year how it wishes to draw funding from the Capital Fund 3.2.5 The Usable Capital Receipts Reserve relates to the accumulated unspent capital receipts from sale of council houses prior to transfer of the housing stock. The reserve forms part of the Council’s Strategic Housing Fund and can only be used for investment in social housing. The reserve will be used in accordance with the approach to investing in housing agreed by the Council in August 2012. 3.3 General Fund 3.3.1 The General Fund balance at 31 March 2024 can be analysed as follows: Balance 31/03/24 £000 Balance on General Fund as at 31 March 2023 86,356 Increase to General Fund balance at end of 2023-24 29,385 Earmarked Balances (107,443) Contingency allowance at 2% of net expenditure (6,039) Unallocated balance as at 31 March 2024 2,259 * Note that the earmarked balance of £107.443m includes £35.658m of new earmarked reserves relating to the Service Concessions gain as detailed at paragraph 3.6. 3.3.2 The General Fund includes balances that the Council has agreed to earmark for specific purposes. Some of these earmarked balances will be spent during the current financial year and some of them will be held over and spent in later years. The table below shows the balance at 31 March 2024, the new amounts earmarked from the Strathclyde Pension Fund savings (see section 3.7), the Page 137
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amount from the revenue budget for Capital agreed at Council in February 2024, the amounts that are currently invested or set aside for major initiatives, the amount already spent and planned to be spent in the current year, the amount to be spent in future years and any sums no longer required to be earmarked. Appendix 1 provides further details on the breakdown of unspent budget earmarkings. Officers have reviewed and updated the spending profiles. 3.3.3 At the council meeting on 26 September 2024, the council agreed to release a total of £1.558m back to the General Fund, to assist with balancing the 2025-26 budget. 3.4 Unallocated General Fund Balance 3.4.1 The Council’s General Fund contingency is set at 2% of net expenditure for 2024-25 and amounts to £6.039m. This contingency is held to provide a working balance to help cushion the impact of uneven cash flows and cushion the impact of unexpected events. It is up to authorities to make their own Page 138
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judgement on the level of reserves taking local circumstances into account, for example, previous call on contingency and amount of unallocated reserves held. The contingency needs to be updated to reflect the updated budget for 2025-26. The budgeted net expenditure based on the proposed budget contained within the revenue budget overview report is £325.976m. 2% of this balance amounts to £6.520m. There is currently a contingency of £6.039m, therefore £0.481m will require to be moved from the unallocated General Fund balance to supplement the current contingency. 3.4.2 The revenue budget position as at 31 December 2024 was estimated to be a £4.215m overspend, of which £2.179m relates to Social Work. The Chief Financial Officer of the IJB has now written to the Council to request access to the Strathclyde Pension Fund gain that is held in reserves for the HSCP and therefore it is expected that the Social Work will outturn within budget after applying these reserves. 3.4.3 It was agreed by the Council on 23 November 2024 that a financial resource of £0.025m be transferred to Live Argyll for the provision of staffing at the Corran Halls for the duration of the Royal National Mod. It was agreed that this was to be funded from the unallocated General Fund. 3.4.4 On 24 January 2025 the Council area was impacted by Storm Eowyn and there was damage to some infrastructure as well as trees down incurring damage to roads and footways. At this time it is not known how much the recovery work will cost and we have been in touch with Scottish Government to activate the Bellwin Scheme and the Council’s insurers have been informed in relation to property damage. Even if we are able to access the Bellwin Scheme, the current threshold over and above what it is expected we cover ourselves is £558,200. It will be a number of weeks before we are able to get a cost of the recovery but this could impact the outturn and therefore the estimated unallocated General Fund position. 3.4.5 The table below summarises the position of the unallocated General Fund balance taking into consideration the points noted above. The estimated unallocated General Fund at the end of the financial year is a deficit of £0.283m. It may be that this position is improved if the forecast outturn is better than estimate, however, if the position remains then the Council will be using the General Fund contingency and a recovery plan will need to be put in place in order to bring the continency level back to the 2% agreed policy. Heading Detail £000 Unallocated General Fund as at 31 March 2024 This is the balance that is unallocated over and above the 2% contingency, which amounts to £6.039m 2,259 Current Forecast Outturn for 2024-25 as at 31 December 2024 Per paragraph 3.4.2. (4,215) Social Work outturn adjustment Per paragraph 3.4.2 - Social Work overspend reduced to zero. 2,179 Page 139
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Earmarked Balances no longer required Per paragraph 3.3.3 – earmarked reserves released to General Fund 1,558 Earmarked Reserves set aside for 2025-26 budget Per paragraph 3.3.3 – will be set aside to use for 2025-26 budget (1,558) Live Argyll for Royal National Mod Per paragraph 3.4.3 (25) Transfer of contingency to maintain 2% level Per paragraph 3.4.1 (481) Estimated Unallocated balance as at 31 March 2025 (283) 3.5 Loans Fund Review 3.5.1 At the Council meeting on 27 February 2020, it was agreed that the one-off re- profiling gain of £20.561m generated by the loans fund review should be used partly to create a provision for the increasing principal repayments over the next 10 years (£7.649m) with the remainder of the gain (£12.912m) used to fund known liabilities/cost pressures. The £12.912m has now been transferred to Earmarked Reserves in full. 3.6 Service Concessions 3.6.1 At the Council meeting on 23 February 2023 it was agreed that the Council adopt the financial flexibility introduced by the Scottish Government relating to Service Concession contracts. This resulted in a one-off retrospective gain of £36.038m. The commitments associated with this were further refined at the Council meeting on 22 February 2024 and it was agreed that £0.380m be transferred into the general fund balance, leaving a one-off gain of £35.658m which is now being held in earmarked reserves. Further, existing earmarkings totalling £2.666m in respect of Rothesay Pavilion have been consolidated with the Service Concessions earmarked resources, for monitoring purposes. Appendix 2 provides information on these commitments, totalling £38.324m. 3.6.2 At the budget meeting on 23 February 2023, the Council established a £7m Priorities Investment Fund to lever in, secure and support key strategic investments in this year and future years. By the budget meeting on 22 February 2024, £0.850m has been committed towards the Housing Emergency, Area Plans and Strategic Development Frameworks, leaving £6.150m. A further £1.028m was then committed towards the capital plan and £0.380m to supplement the Unallocated General Fund Balance leaving £4.742m. Commitments made during 2024-25 were £0.050m for the Clipper Race and £0.944m towards the weather incident costs, leaving a balance of £3.748m remaining in the Fund. 3.7 Spend to Save/Transformation Reserves (SPF Gain) 3.7.1 The Strathclyde Pension Fund (SPF) reported an exceptionally strong set of results with a surplus of almost £9bn which has allowed a reduction in the employer contribution rate. Argyll and Bute Council is seeing a reduction in employer contributions from 19.3% to 6.5% over 2024-25 and 2025-26, before Page 140
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reverting to a sustainable long-term rate in the third year of 17.5%. For the Council, the one-off saving in the first two years associated with a reduction to 6.5% is £6.875m per year. On 22 February 2024, the Council agreed to allocate the cumulative gain in the first two years of £13.750m as follows: Description 2024-25 £000 2025-26 £000 Total £000 Realised saving 6,875 6,875 13,750 £2m in 24-25 to balance revenue budget (2,000) (2,000) £3.750m allocation to capital plan (3,750) (3,750) £2m to be directed towards Transformation/ Spend to save projects (1,125) (875) (2,000) £2m in 25-26 to balance revenue budget (2,000) (2,000) £2m in 26-27 to balance revenue budget (2,000) (2,000) £2m allocation to capital plan (2,000) (2,000) 0 0 0 3.7.2 The £6.875m from the 2024-25 revenue budget saving has been logged within the earmarkings with the commitments noted above to allow expenditure to be made against them. 3.7.3 For Social Work, the SPF saving is £3.053m per annum and is being ring fenced within the Council reserves for utilisation by the HSCP in the future. This amount has also being logged within the earmarkings in 2024-25 to allow expenditure to be made against this balance. 3.7.4 As at 31st December 2024, the commitments against the Strathclyde Pensions fund for Transformation/Spend to Save projects are as follows: Description Commitment £000 Data Platform Build Consultancy – to build a data platform which will provide a new approach to how ABC organised and accesses its data to support strategic decision making. 44 RIS Service Review – a report was presented to EDI on 20 June 2024 regarding the need for external support to assist in delivering recommendations from Stage 1 of the RIS Review. 150 Conversational AI – towards an investment in a one-year proof of concept contract to implement Conversational AI across the web, voice and social media channels for the Council. 31 Total Committed 225 3.8 Review and risk Assessments 3.8.1 Assessing the adequacy of reserves should take account of the strategic, operational and financial risks facing the Council and should consider both internal and external factors. Appendix 2 to this report identifies the range of issues in terms of budget assumptions and financial standing and management Page 141
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that should be considered in assessing the level of reserves. It relates only to consideration of the contingency to be held in the General Fund balance. A separate financial risk analysis report has been prepared looking at the overall financial risks relating mainly to the revenue budget but notes a couple of risks in respect of the capital budget also. 3.8.2 There are 20 categories included in the risk analysis and 3 have been assessed as low, 4 low/medium, 6 medium and 7 medium/high. The medium/high risks are in respect of council wide cost risks, funding risks, inflation rates, world events, general financial climate, Health and Social care partnership, and the impact of climate change. 3.8.3 Based on the above and taking cognisance of the level of unallocated general fund balance that remains, it is recommended that the contingency for the General Fund balance should be retained at 2%. 4. CONCLUSION 4.1 The report outlines the overall reserves and balances for the Council covering the purpose and level of each reserve. It also provides detail as to expenditure against earmarked balances held within the General Fund. There is currently an estimated use of £0.283m of the contingency balance by the end of 2024-25 financial year which will need to be monitored with a potential recovery plan put in place. Following a review of risk factors, it is recommended that the contingency for the General Fund balance should be retained at 2%. 5. IMPLICATIONS 5.1 Policy Earmarked funds and funds set aside for delivery of Single Outcome Agreement are available to support Council Policy. 5.2 Financial Outlines the balances held with the Council’s usable and unusable reserves. 5.3 Legal None. 5.4 HR None. 5.5 Fairer Scotland Duty See Below 5.5.1 Equalities None 5.5.2 Socio-Economic Duty None 5.5.3 Islands Duty None 5.6 Climate Change None 5.7 Risk A contingency of £6.520m (equivalent to 2% of net expenditure) has been set aside as part of the general fund. This has been subject to a risk assessment. 5.8 Customer Service None. 5.9 The Rights of the Child (UNCRC) None Page 142
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Kirsty Flanagan Executive Director/Section 95 Officer 13 February 2025 Councillor Ross Moreland, Policy Lead for Finance and Commercial Services APPENDICES Appendix 1 – Earmarked Reserves breakdown of unspent budget as at 31 December 2024 Appendix 2 – Earmarked Reserves breakdown of Service Concessions earmarking Appendix 3 – Risk Assessment for Review of Reserves For further information contact Carolyn Earl, Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 143
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APPENDIX 1 Earmarked Reserves - Unspent Budget As at 31 December 2024 Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 001 Chief Executive's Unit Community Planning Service Concessions - Priorities Investment Fund (Area Plans) 200,000 86,838 113,162 13,162 100,000 As agreed by Policy and Resources Committee on 23 October 23 - drawdown of £200,000 from the Priorities Investment Fund to fund two temporary posts and associated costs to produce meaningful area plans 100,000 100,000 0 006 Chief Executive's Unit Community Planning Communities and Partnership Team 8,855 0 0 0 0 The funds have originated from externally sourced income due to an employee being seconded to the Scottish Community Development Centre (SCDC). The funds will be used to support the team in relation to meeting its priorities of Building Back Better (Communities), Climate Change and the review of the Argyll and Bute Outcome Improvement Plan. This earmarking merged September 24 (per Council Decision) with 003 Community Planning - temp post to support communities. 0 0 0 008 Executive Director (Douglas Hendry) Across Services / Commercial Services Information Management (Estates Survey Work) 12,697 0 0 0 0 To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. The planned initiatives include: Estates Survey work £122k, Digitalisation of Title Deeds £92k, document management and workflow system for Planning, Building Standards and Environmental Health £77k and a balance of funding to explore information management solutions in a strategic and coherent way £209k. This balance relates to Estates Survey Work. Having a procured supplier to provide floor plans at short notice is required to be able to react quickly to requests. If this isn't available Estates would need to go through the procurement process again which would delay any projects by several months. There isn’t a detailed plan to use this resource it is more about being able to react quickly and not delay projects. Council agreed September 24 to merge this with 018 Site Investigation works. 0 0 0 009 Executive Director (Douglas Hendry) Across Services / Education Digital Projects (Supply Staff Booking System) 15,200 9,900 5,300 0 5,300 To deliver a number of Digital Service Transformation Projects with a commitment of £0.035m towards a Supply Staff Booking system. Phase 1 of the project is nearing completion. 9,900 5,300 0 010 Executive Director (Douglas Hendry) Commercial Services Rothesay Pavilion Charity 750,000 0 1,159,204 0 1,159,204 Agreed at Council meeting February 2020,Unspent Budget Earmarking 010 of £750k additional revenue support subject to conditions which seek to minimise the risk to the Council as far as is reasonably practicable including requirement for adequate business and financial management and regular reporting by RPC. This funding is to support Rothesay Pavilion Charity in the first 2 years of the building being operational. Merged September 24 per Council decision with CHORD earmarking 094 £409k which was about building up a provision towards future Council commitment to provide up to £150,000 per annum running costs for Rothesay Pavilion. 0 1,038,608 120,596 012 Executive Director (Douglas Hendry) Commercial Services Rothesay Pavilion Essential repairs 306,400 0 0 0 0 Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. 0 0 0 014 Executive Director (Douglas Hendry) Commercial Services Commercial Investment Manager post and specialist consultant technical resource (previously Asset Management Fund) 104,000 24,758 79,242 79,242 0 The Asset Management Fund has been redirected to Capital going forward but the interest for 2023-24 is to be used towards a Commercial Investment Manager Post. This is because funding of £200k from the Asset Management Fund was agreed at ELT in June 22 for the post, along with specialist consultancy and technical resources that will be required to support early projects. Note, the £104k represents the balance of the £200k commitment. 104,000 0 0 Page 144
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 015 Executive Director (Douglas Hendry) Commercial Services Estates - NDR Revaluation Appeals 59,938 0 59,938 29,969 29,969 The Council agreed to make provision to meet the cost of appealing Non Domestic Rates (NDR) revaluations which were imposed from April 2017. The remaining funds were carried forward to the 2023/24 revaluation cycle however a recent change in position by the Scottish Government may restrict the appeals which can be made. This is still under discussion and Gerald Eve Surveyors have been appointed as specialist advisers on this matter, who are progressing 2023-26 appeals. In the event that appeals are limited there may be an opportunity to utilise Gerald Eve for more general valuation advice subject to Procurement approval. 29,969 29,969 0 016 Executive Director (Douglas Hendry) Commercial Services Mid Argyll Community Pool 30,000 30,000 0 0 0 At the Council Budget meeting on 22 February 2024, the Council committed to a one- off investment of £0.030m to Mid Argyll Community Pool in response to an external funding request. 30,000 0 0 017 Executive Director (Douglas Hendry) Commercial Services MacTaggart Leisure Islay 30,000 30,000 0 0 0 At the Council Budget meeting on 22 February 2024, the Council committed to a one- off investment of £0.030m to MacTaggart Leisure, Islay in response to an external funding request. 30,000 0 0 018 Executive Director (Douglas Hendry) Commercial Services Site Investigation Works 21,013 0 33,710 33,710 0 ER018 24-25 £21k - For Site Investigation works in relation to Tweeddale Street Car Park and Oban Airport Business Park, exploring commercial opportunities to develop the sites and raise revenue income for Argyll and Bute Council. HUB North were instructed to procure contractors to undertake the site investigations these are now complete. The remainder of the budget is intended to be utilised for other site investigation and pre-development works to further develop commercial opportunities across the council area. Agreed by Council September 24 to combine 24-25 ER008 Information Management (Estates Survey Work) - Having a procured supplier to provide floor plans at short notice is required to be able to react quickly to requests. If this isn't available Estates would need to go through the procurement process again which would delay any projects by several months. There isn’t a detailed plan to use this resource it is more about being able to react quickly and not delay projects. 33,710 0 0 021 Executive Director (Douglas Hendry) Education ASN Review 1,255,000 0 1,255,000 565,000 690,000 To fund capital costs of ASN adaptations as part of ASN Review to increase equity of provision across Argyll and Bute. This will be subject to a business case as part of the wider ASN review. Update: Business case now approved and working group set up with quotes for works being carried out. 565,000 690,000 0 024 Executive Director (Douglas Hendry) Education Reduced Teacher Staffing Costs - Strike Action 800,000 800,000 0 0 0 To fund one off savings in 2024-25 from the underspend in staffing from strike action. 800,000 0 0 033 Executive Director (Douglas Hendry) Education (2023 Digital Projects) School WiFi Upgrades 166,924 0 0 0 0 To extend WiFi coverage within school settings through the purchase of additional hardware such as access points, switches and other networking hardware. This will result in more flexible learning spaces and support the growing number of devices within schools. Project now underway and if budget not fully utilised it is hoped that the balance could be diverted to assist with Capital costs of Education Network Paper. 0 0 0 034 Executive Director (Douglas Hendry) Education Education Transformation Fund 144,637 0 0 0 0 At the Council meeting on 27 February 2020, it was agreed to input £400k into Education Digital Learning. The additional funds have been spent in 20/21, 21/22 and 22/23 as part of the ongoing transformation work in the Education service, focussing on digital and virtual learning technology and the development of learning clusters. 0 0 0 036 Executive Director (Douglas Hendry) Education MCR Pathways Pilot 80,000 0 80,000 80,000 0 Funding to support implementation of MCR Pathways mentoring programme within three secondary schools for 2023-24 academic year. Funding will allow the employment of a dedicated Co-ordinator within each setting to develop and implement the programme which is designed to benefit care experienced and other disadvantaged pupils through targeted mentoring support. 80,000 0 0 042 Executive Director (Douglas Hendry) Education Gaelic Specific Grant 30,000 0 30,000 0 30,000 Gaellic Specific Grant £30k - This earmarking refers to the Council contribution towards the Gaelic grant for 22-23 and will fund the costs of Gaelic Language Principal Teacher in 24-25 academic year. 0 30,000 0 043 Executive Director (Douglas Hendry) Education (2023 Digital Projects) Cashless Catering 30,000 4,996 5,004 5,004 0 To support the ongoing implementation of the new cashless catering system during the testing and roll out phase. £20k released back to General Fund Septmber 24 per Council decision as no longer required. 10,000 0 0 Page 145
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 049 Executive Director (Douglas Hendry) Education Skype for Business for Education / Digital Projects (Skype for Business) 10,000 0 0 0 0 To fund the initial capital costs for the implementation of Skype for Business for Education. This will bring the Education service in line with other council departments and will improve staff collaboration and modernise school telephony to deliver the service more efficiently and cost effectively. 0 0 0 052 Executive Director (Douglas Hendry) Education Education Learning Estate Condition Surveys 1,815 0 0 0 0 To fund the delivery of School Core Facts (SCF) compliant Condition Surveys for prioritised School Buildings. Balance of £2k released back to General Fund per Council decision September 24 due to the small amount remaining which can be covered by the service. 0 0 0 059 Executive Director (Douglas Hendry) Legal and Regulatory Support Education Purchasing Officers 210,000 0 210,000 0 210,000 The earmarked funds will be used to fund an education purchasing team within the Procurement Service for two years. The team will embed good procurement practice, train headteachers on current procurement process requirements, develop spend plans that evidence best value. 0 210,000 0 061 Executive Director (Douglas Hendry) Legal and Regulatory Support Information Management (Digitalisation of Title Deeds) 92,000 0 92,000 20,500 71,500 To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. The planned initiatives include: Estates Survey work £122k, Digitalisation of Title Deeds £92k (delay on spending due to COVID-19), document management and workflow system for Planning, Building Standards and Environmental Health £77k and a balance of funding to explore information management solutions in a strategic and coherent way £209k 20,500 51,000 20,500 063 Executive Director (Douglas Hendry) Legal and Regulatory Support (2023 Digital Projects) Replacement of Council Chambers Online Meeting Equipment 50,071 5,353 44,718 0 44,718 Current online meeting system is less than resilient and has failed on a number of occasions, leading to issues at strategic committees. A condition assessment by the incumbent maintenance contractor has highlighted that the current equipment is now at end of life and unsupportable due to the obsolescence of the system. Discussions with ICT have taken place to identify a simpler more robust solution to be procured. NUWAY system and maintenance, system installed, ongoing maintenance contract to 2030 5,353 44,718 0 064 Executive Director (Douglas Hendry) Legal and Regulatory Support Councillor IT Equipment 44,557 0 44,557 22,000 22,557 There is currently no budget for the provision and renewal of IT equipment for members. The earmarking identifies a resource to utilise spend for that purpose to ensure that members have continued support in maintaining and replacing vital IT equipment. 22,000 22,557 0 065 Executive Director (Douglas Hendry) Legal and Regulatory Support Digital Projects: Hybrid Council meetings 43,302 12,000 0 0 0 The funding will be used to maintain the ICT equipment used to support the provision of on-line and hybrid Council meetings. Will be used to fund Public-I licence over 3 years - for livestreaming Council meetings. Balance of £31k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. 12,000 0 0 066 Executive Director (Douglas Hendry) Legal and Regulatory Support Debt Counselling & Welfare Rights 21,452 5,265 735 735 0 To meet the cost of a Debt Counselling and Welfare Rights Management System. Balance of £15k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. 6,000 0 0 067 Executive Director (Douglas Hendry) Non Departmental / Legal and Regulatory Services Community Resilience Fund 71,999 0 5,000 5,000 0 Fund established in 2012/13 to be spent over more than one year. Fund reduced at the Council meeting on 11 February 2016. Used to cover the costs of emergency phone lines and a contract with Aggreko for generators if required in an Emergency Planning/Civil contingencies incident. These costs amount to approximately £5k per year. Balance of £67k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. 5,000 0 0 068 Executive Director (Kirsty Flanagan) Across Services / Customer Support Services Digital Projects (Increase in Schools Bandwidth) 63,455 0 63,455 0 63,455 To complete one of a number of Digital Service Transformation projects with a commitment of £0.064m to increase Schools Bandwidth. Committed for MS 365 project - D Logan/I Jackson. Paper went to ELT in Dec 24. 0 0 63,455 069 Executive Director (Kirsty Flanagan) Across Services / Customer Support Services Digital Projects (Replacement Learning Management System) 11,470 0 11,470 11,470 0 To deliver a number of Digital Service Transformation Projects with an original commitment of £0.030m towards a replacement Learning Management System £0.030m. This money will be used to pay for consultancy for an interface between itrent and totara. Profiled for 24/25 based on decision to do a phased implementation of itrent. 11,470 0 0 Page 146
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 070 Executive Director (Kirsty Flanagan) Across Services / Development and Economic Growth Information Management (Document Management and Workflow for Planning, Building Standards and Environmental Health) 21,177 0 21,177 21,177 0 Hoping to implement the replacement for IDOX in March 2024 but there have been severe issues/delays with the new programme . Dec 24 Project has been scrapped as it was not working. Awaiting procurement to write termination of contract legal documents, until this is completed we will not know if any further cost are due. 21,177 0 0 073 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) iTrent Project 320,555 0 320,555 320,555 0 Combination of parallel running of the new iTrent system alongside the legacy systems for up to 18 months whilst iTrent is implemented and additional staffing resource to implement iTrent in late June 2024 and support staff for the first 3 months of operation through summer 2024. Total includes £73k from Financial services for funding additional staffing resource to implement the payroll components of the iTrent HR and Payroll System by the end of June 2024 and support staff for the first 3 months of operation during summer 2024. 320,555 0 0 075 Executive Director (Kirsty Flanagan) Customer Support Services Growing our Own and Modern Apprentices 109,150 0 69,150 44,000 25,150 Funding earmarked to support trainee development and modern apprenticeship opportunities based on priority workforce risk areas. A Trainee Regulatory Services post has been proposed by the manager who was unable to secure a suitable candidate for the original advert. The spend would be spread over 24/25 and 25/26 once a suitable candidate is in post. Balance of £40k released back to General Fund per Council decision September 24 as only £69k is still required for the intended purpose. 44,000 25,150 0 076 Executive Director (Kirsty Flanagan) Customer Support Services Security Operations Centre Subscription 71,188 0 71,188 0 71,188 There is a requirement to pay for a 3-year subscription at £60,000 per annum with a cost pressure being added to the ICT revenue budget to cover the costs from 2026-27 onwards. 0 71,188 0 077 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Resilient Website Project 60,000 14,000 46,000 0 46,000 Cybersecurity action to move to a cloud based website platform that would improve resilience and enable service continuity in the event of a cyber attack. Procurement in progress for resilient website solution and Scotgov Cloud Services Project providing input. Contract Award expected by end 2023. Procurement in progress for resilient website solution. Contract Award expected FQ1 2024-5. 3 year contract has been awarded to BigBlueDoor. 14k spend 24/25, 23k in 25/26 and 23k in 26/27. 14,000 23,000 23,000 078 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Digital Project Officer 34,121 0 34,121 34,121 0 Employ a temporary Digital Project Officer as part of OD changes - additional member of staff required to action changes, unable to recruit so existing staff increasing hours. 34,121 0 0 079 Executive Director (Kirsty Flanagan) Customer Support Services Implementation of Gaelic Language Plan 30,000 0 30,000 2,000 28,000 Agreed at Council Meeting February 2021. Provision of funding for delivery and implementation of the council’s Gaelic Language Plan in recognition of the contribution that Gaelic makes to economic growth and to the tourism sector, and to enable delivery of key activities within the plan which currently receive no revenue funding. In discussion with Bord na Gaidhlig about a 3-year Gaelic Plan funding programme as opposed to individual grant applications for specific projects. This earmarking would be used to provide match funding for that 3 year programme of projects. 3 year match funding approved December 2024. 2,000 28,000 0 080 Executive Director (Kirsty Flanagan) Customer Support Services Business Development Training 27,025 20,397 26,064 -397 26,461 £27k budget from original Business Development Training earmarking 080 remaining at 31/03/24. This budget is funding ongoing leadership development, coaching, action learning sets and commissioned training including Priority Management. Agreed by Council September 24 to merge with 24-25 EMR 082 - In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training. Delays in recruitment meant this has been reprofiled for spend in 24/25. 20,000 26,461 0 082 Executive Director (Kirsty Flanagan) Customer Support Services Learning and Development 19,436 0 0 0 0 In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training. Delays in recruitment meant this has been reprofiled for spend in 24/25. Agreed by Council September 24 to merge with 24-25 080 Business Development Training. 0 0 0 Page 147
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 083 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Digital Engagement Services Developer 15,677 13,504 2,173 2,173 0 To fund 50% of a new temporary LGE10 post. The post is a Digital Engagement Services Developer that will be provide capacity to deliver service efficiencies through the use of the new CREATE/RPA software. The other 50% of the post can be funded from a current vacancy. 15,677 0 0 085 Executive Director (Kirsty Flanagan) Customer Support Services Establishing HR Service Centre 13,824 0 0 0 0 To facilitate the implementation of technical efficiency improvements and new processes. This money will be used to support phase two of the itrent project. Spend reprofiled for 2024/25 following delays in itrent project. Agreed by Council September 24 to merge this with earmarking 074 Skills Development Scotland. 0 0 0 096 Executive Director (Kirsty Flanagan) Development & Economic Growth Planning Income 60,000 0 60,000 60,000 0 To fund additional resources to support and develop the Council's planning service. Whilst recruitment issues within Argyll and Bute were largely been resolved during 2022/23, the requirement for the operation of the DM Service with reduced staffing levels over an extended period of time, coupled with the increasing demand for development post-Covid, and uncertainty caused by the introduction of National Planning Framework 4 has given rise to a substantial backlog of case work and has had a significant adverse impact on processing times for planning applications. Plans to utilise this on additional staff costs in 24-25 in order to reduce the backlog. Dec 24 draw down likely March 25 60,000 0 0 103 Executive Director (Kirsty Flanagan) Development and Economic Growth Oban TIF (Tax Incremental Financing) 214,158 0 214,158 214,158 0 Will be used to fund the TIF Programme office for a further 3 years as well as the programme office for Rural Growth Deal beyond the funding that was agreed at Council for this in February 2021. 214,158 0 0 105 Executive Director (Kirsty Flanagan) Development and Economic Growth Service Concessions - Priorities Investment Fund (Project Officer for Housing Emergency) 200,000 0 200,000 70,000 130,000 As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £200,000 from the Priorities Investment Fund to fund a Project Officer to assist in accelerating the work of the Housing Emergency. Dec 24 post holder now in place awaiting further instruction from Budget holder 70,000 130,000 0 107 Executive Director (Kirsty Flanagan) Development and Economic Growth Strategic Events & Festivals 41,260 15,100 26,160 26,160 0 At the Council meeting on 25 February 21, a decision was taken to agree £90k funding for Events and Festivals for 22/23, in order that the application process can commence during 21/22 and that this agreed figure be augmented by any underspend remaining from the 20/21 financial year. At 24 February 22, decision made to agree £90k for 23/24, in order that the application process can commence during 22/23 and that this agreed figure be augmented by any underspend remaining from the 21/22 financial year. Applications have been received and payments will be made in 23-24. Final balance (£41,260) to be spent in 24/25 Dec 24 cost to date drwn down 41,260 0 0 112 Executive Director (Kirsty Flanagan) Development and Economic Growth Screen Machine 28,000 0 28,000 28,000 0 At the Council Budget meeting on 22 February 2024, the Council committed to a one- off investment of £0.028m to Screen Machine in response to an external funding request. Dec 24 Grant offer has now been sent out but payment now not due until Q1 25/26 28,000 0 0 120 Executive Director (Kirsty Flanagan) Development and Economic Growth International Eight Metre Association World Cup 10,000 10,000 0 0 0 At the Council Budget meeting on 22 February 2024, the Council committed to a one- off investment of £0.010m to the International Eight Metre World Cup in response to an external funding request. 10,000 0 0 124 Executive Director (Kirsty Flanagan) Financial Services Revenue and Benefits BPR - extra staff to implement savings targets 86,955 0 86,955 0 86,955 On 23 February 2023, the Council agreed to the implementation of savings option FIS2324-002 in relation to the Revenue and Benefits - Income Generation and Business Process Review. This included an extra 4 FTE of staff. Delays in recruitment have caused slippage in the allocated budget for these posts. 0 86,955 0 127 Executive Director (Kirsty Flanagan) Financial Services Scotland Loves Local 57,453 57,453 0 0 0 As agreed by Council 22 February 24, a £57,453 underspend from the Scotland Loves Local scheme to be allocated to support measures to help with the costs of living by funding member organisations of the Community Food Forum, ALI Energy, Argyll and Bute Citizens Advice Bureau and Bute Advice Centre, with detailed proposals to be agreed by the Executive Director with responsibility for Finance, in consultation with the Leader, Depute Leader and Leader of the Largest Opposition Group. Details of the agreed spend are to be reported to elected members. 57,453 0 0 129 Executive Director (Kirsty Flanagan) Financial Services Financial Systems 33,748 0 33,748 33,748 0 The council is required to implement the IFRS16 Leases accounting standard from the 1st April 2024. 33,748 0 0 Page 148
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 130 Executive Director (Kirsty Flanagan) Financial Services Accounting and Budgeting Team Resilience 47,883 7,066 40,817 934 39,883 Training and examination fees for 6 staff who are currently undertaking their professional CIPFA/ACCA training. In addition funding the further training of 1 of our auditors and providing finance business partner training to a group of our existing professional staff. 8,000 8,000 31,883 134 Executive Director (Kirsty Flanagan) Roads & Infrastructure Waste Variation Monies 1,241,752 108,524 1,356,489 353,855 1,002,634 Waste Variation Monies - £1.242m balance at 31/03/24 (Original EMR134): This will be used to fund/part-fund various waste infrastructure projects that will support the council’s compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste. £462K in 2024-25 consisting of :- Island restoration/capping (£250K Gartbreck completed will be tsf to capital), Helensburgh transfer station, recycling improve. fund (island sites) design costs, recycling campaign publicity, technology trial on blue bin recycling participation, consultancy costs relating to additional monitoring data for SEPA and Consultancy follow on waste options appraisal and recycling campaign material. £993K in 2025-26 consisting of:- Island restoration/capping, Helensburgh transfer station design costs pending outcome of business case, consultancy costs relating to additional monitoring data for SEPA, recycling improve. fund (island sites) design costs and waste PPP site conversion. £10K in 2026-27 consisting of:- consultancy costs relating to additional monitoring data for SEPA. Council agreed to merge with EMR149 September 24 - to be used to assist with the Council's compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste and supporting the overall Waste Strategy. 462,379 992,634 10,000 138 Executive Director (Kirsty Flanagan) Roads & Infrastructure Service Concessions - Priorities Investment Fund (Strategic Development Framework) 450,000 0 450,000 225,000 225,000 As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £450,000 to procure consultancy support to assist in driving forward the Strategic Development Frameworks. 225,000 225,000 0 141 Executive Director (Kirsty Flanagan) Roads & Infrastructure 3G pitches / Tarbert Sports Pitches 287,835 81,158 206,677 7,149 199,528 In November 2018, the Council agreed to a maintenance funding package to be progressed for a number of 3G pitches including Tarbert. This funding will provide an estimated 6.5 years’ worth of ongoing maintenance up to 2025-26. There is the potential to extend the continued upkeep of the pitches until 2026-27 given the earmarking available will not be fully utilised by the end of 2025-26. However, there will be potential redundancy costs for 2 employees that will need to be covered from the remaining balance. Paper on proposed extension to be prepared. 88,307 199,528 0 142 Executive Director (Kirsty Flanagan) Roads & Infrastructure Green Transport Initiatives 140,000 0 140,000 140,000 0 At the Council meeting on 27 February 2020, it was agreed to input £400k in Green transport, investment in footway and cycle path maintenance supporting the healthy wellbeing and green agenda. Spend has been delayed due to COVID and this will be taken forward in 23/24. £260k Footways Reconstruction programme now spent and will be drawn down against capital programme during 23/24. £140k Ardrishaig North Project spent in 22/23 and drawn down in 24/25 (capital expenditure). 140,000 0 0 146 Executive Director (Kirsty Flanagan) Roads & Infrastructure Climate Change 40,942 0 40,942 40,942 0 At the Council meeting on 27 February 2020, it was agreed to input £500k budget to mitigate the impacts of weather related damage and climate change with specific emphasis on gully cleaning and drainage improvements. Spend has been delayed due to COVID and the intention is to spend the funds on 2 Gully Motors plus staff over next 2 years. Vehicles have been received and budget will be drawn down to cover their cost. The remaining budget will be used towards running the vehicles. 40,942 0 0 147 Executive Director (Kirsty Flanagan) Roads & Infrastructure Amenity Services introduction of management information system 28,099 0 0 0 0 Delay with introduction of amenity time recording system due to increased costs. Discussions ongoing to find alternative cheaper solution. The software/system being introduced by HR/Payroll during 2023-24 offers a time-recording facility. Although not included in the current HR/Payroll spec, once the new system is up and running, the proposal would be to investigate the time-recording system to see if viable for amenity time recording purposes. Balance released back to General Fund per Council decision September 24 as there is no plan to take this forward and this will be re-assessed following the introduction of the HR/Payroll system. 0 0 0 149 Executive Director (Kirsty Flanagan) Roads & Infrastructure Services (2023 Contract Inflation Adjustments) Waste PPP 223,261 0 0 0 0 Proposal to merge with ref 134, to be used to assist with the Council's compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste and supporting the overall Waste Strategy. Council agreed to merge 134 and 149 September 24. 0 0 0 Page 149
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 151 Executive Director (Kirsty Flanagan) Roads and Infrastructure Services Weather Incident costs not covered by Bellwin claim. 198,000 0 198,000 198,000 0 £839k was set aside at budget meeting in February 2024 as part of the unallocated general fund balance workings to cover the weather incident costs not covered by the Bellwin Claim. As £641k was utilised during 23-24, the balance of £0.198m is being earmarked for costs expected in 24-25. 198,000 0 0 154 Non Departmental Non Departmental Service Concessions - Replace previous loans fund principal repayment holiday 5,400,000 0 5,400,000 5,400,000 0 As agreed at Council meeting 23 February 2023 - The one-off retrospective benefit will be used to replace exercising the principal repayment holiday that was previously agreed by Council. 5,400,000 0 0 164 Non Departmental Non Departmental Pay Inflation Contingency 1,700,000 0 1,700,000 1,700,000 0 Negotiations for the 2024/25 pay award are ongoing but initial discussions suggest it will be beyond the 3% increase currently built into the budget outlook. £1.7m equates to approximately a 1% pay rise therefore providing a contingency at this level is prudent 1,700,000 0 0 170 Non Departmental Non Departmental Underwriting development of Rothesay Pavilion 1,000,000 0 0 0 0 Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. 0 0 0 171 Non Departmental Non Departmental Oban TIF (Tax Incremental Financing - Excess NDR) 875,651 0 875,651 0 875,651 This is the surplus NDR after paying all Loans Charges in respect of TIF infrastructure projects. This fund will be used in the future as TIF projects are delivered. Discussions in place on future ff the next TIF project (Oban Airport) which will utilise this reserve. If the project does not go ahead, we will need to return NDR to Scottish Government 0 875,651 0 180 Non Departmental Non Departmental Treasury Gain 294,000 294,000 0 0 0 To fund one off operational saving 202425 003 as agreed by Council when setting 2024/25 budget in February 2024. 294,000 0 0 184 Non Departmental Non Departmental Information Management (Balance of Funding) 200,469 0 200,469 200,469 0 To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. This was the balance of funding to explore information management solutions in a strategic and coherent way £209k. Committed for MS 365 project - D Logan/I Jackson. Paper went to DMT in Dec. 200,469 0 0 186 Non Departmental Non Departmental Engagement with Hub North re provision of services for older adults and vulnerable people across Argyll and Bute 100,000 0 100,000 30,000 70,000 At the Council budget meeting February 23, an allocation of £0.1m from the Unallocated General Fund balance for the Health and Social Care Partnership to engage, in partnership with the Council, with Hub North to develop a strategic business case in relation to the provision of services for older adults and other vulnerable people across Argyll and Bute. It is intended that this will be spent on an on-going business case and options appraisal work with Hub and that a sizable proportion will be spent during 24/25 30,000 70,000 0 187 Non Departmental Non Departmental Spend to Save Route Optimisation Software 82,775 0 82,775 4,800 77,975 One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020. The route optimisation project has been delayed due to staff turnover and absences, recent meetings involving the Council and Routewear have set out future objectives and the project has been extended to 2025-26. 4,800 77,975 0 188 Non Departmental Non Departmental CHARTS 80,000 55,000 25,000 25,000 0 At the Council Budget meeting on 22 February 2024, the Council committed to £0.075m one-off investment in CHARTS in response to an external funding request will be spent in 24-25. There remains £0.005m from a COVID earmarking for CHARTS as well. 80,000 0 0 194a Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£2m to balance 24-25 budget) 2,000,000 0 0 0 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 2,000,000 194b Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£3.75m allocation to capital plan) 0 3,750,000 0 3,750,000 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 0 3,750,000 Page 150
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 194c Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£2m to be directed to transformation and projects that will save revenue in the future) 0 1,125,000 0 1,125,000 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 1,125,000 195 Non Departmental / Social Work Non Departmental Social Work Strathclyde Pension Fund Saving 24-25 0 3,053,000 0 3,053,000 This is part of the revenue budget for 24-25 and is the saving on Social Work pension budgets resulting from the drop in employers pension rate - to be held in Council reserves for utilisation by the HSCP in future. 3,053,000 196 Non Departmental Non Departmental Capital Plan 0 1,875,000 0 1,875,000 At the budget meeting on 22 February 2024, Council agreed to transfer £1.875m from the revenue budget over to the capital plan. 1,875,000 18,509,179 3,685,312 25,181,764 10,047,636 15,134,128 13,732,948 5,061,694 10,072,434 Page 151
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APPENDIX 2 Earmarked Reserves - Service Concessions As at 31 December 2024 Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 001 Chief Executive's Unit Community Planning Service Concessions - Priorities Investment Fund (Area Plans) 200,000 86,838 113,162 13,162 100,000 As agreed by Policy and Resources Committee on 23 October 23 - drawdown of £200,000 from the Priorities Investment Fund to fund two temporary posts and associated costs to produce meaningful area plans 100,000 100,000 0 105 Executive Director (Kirsty Flanagan) Development and Economic Growth Service Concessions - Priorities Investment Fund (Project Officer for Housing Emergency) 200,000 0 200,000 70,000 130,000 As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £200,000 from the Priorities Investment Fund to fund a Project Officer to assist in accelerating the work of the Housing Emergency. Dec 24 post holder now in place awaiting further instruction from Budget holder 70,000 130,000 0 133 Executive Director (Kirsty Flanagan) Roads & Infrastructure Service Concessions - Biodegradable Municipal Waste (BMW) Ban 3,500,000 0 3,500,000 0 3,500,000 As agreed at Council meeting 23 February 2023 - Ensuring Argyll and Bute is able to better address the challenges faced by a remote/rural/ island region in complying with the forthcoming national BMW ban. £1.5m earmarked for revenue pressures with £2m for capital projects, mainly a Waste Transfer Station in Helensburgh. 0 3,500,000 0 138 Executive Director (Kirsty Flanagan) Roads & Infrastructure Service Concessions - Priorities Investment Fund (Strategic Development Framework) 450,000 0 450,000 225,000 225,000 As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £450,000 to procure consultancy support to assist in driving forward the Strategic Development Frameworks. 225,000 225,000 0 153 Non Departmental Non Departmental Service Concessions - Learning Estate Investment Strategy 8,000,000 0 8,000,000 0 8,000,000 As agreed at Council meeting 23 February 2023 - Signalling council’s commitment to working in partnership to secure new schools for Argyll and Bute, through substantial investment to support future-proofing of Argyll and Bute’s schools estate. 0 8,000,000 0 154 Non Departmental Non Departmental Service Concessions - Replace previous loans fund principal repayment holiday 5,400,000 0 5,400,000 5,400,000 0 As agreed at Council meeting 23 February 2023 - The one-off retrospective benefit will be used to replace exercising the principal repayment holiday that was previously agreed by Council. 5,400,000 0 0 155 Non Departmental Non Departmental Rothesay Pavilion - Capital Spends (previously service concession) 7,438,400 0 7,438,400 1,000,000 6,438,400 Original earmarking 155 was called Service Concessions - Rothesay Pavilion but renamed to Rothesay Pavilion - Capital spends. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. ER155 - Service Concessions - Rothesay Pavilion £4.772m - As agreed at Council meeting 23 February 2023 - Building on previous commitments to securing a future for this building of international, national and local significance with additional contribution to the overall funding target which requires collective action; helping project to progress towards success with funding that supports completion of certain work stages and securing wind/watertight status. ER012 - Rothesay Pavilion Essential Repairs £306k - Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. ER167 - Rothesay Pavilion (Recovery and Renewal Fund) - £1.360m- As agreed at Council on 24 February 2022, this is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. ER170 - Underwriting development of Rothesay Pavilion - Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). 1,000,000 6,438,400 0 Page 152
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Ref Department Service Description Opening Balance Budget Drawdown Remaining Balance Still to be drawndown in 24-25 Planned to spend in future years Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards 156 Non Departmental Non Departmental Service Concessions - Priorities Investment Fund 4,742,000 758,000 3,984,000 0 3,984,000 As agreed at Council meeting 23 February 2023 - Safeguarding future investment in Priorities for Argyll and Bute by making long-term use of service concession gain to establish dedicated fund to lever in, secure and support key strategic investments in this year and future years. The opening balance is £4.742m and commitments made during 2024-25 (not fully drawn down yet) are £0.050m for the Clipper Race and £0.944m towards the weather incident, leaving a balance available that is not already committed of £3.748m. 758,000 3,984,000 0 157 Non Departmental Non Departmental Service Concessions - Roads Investment to Capital 3,546,000 0 3,546,000 0 3,546,000 As agreed at Council meeting 23 February 2023 - Augmenting overall allocation for roads repair and maintenance programme with additional funds to bring up to £8m total investment for 2024/25. 0 3,546,000 0 163 Non Departmental Non Departmental Service Concessions - Capital Projects Inflation Pressures 2,000,000 0 2,000,000 0 2,000,000 As agreed at Council meeting 23 February 2023 -Boosting resilience of Capital Programme and providing added support as required for key capital/infrastructure projects - £2m. Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 0 2,000,000 0 169 Non Departmental Non Departmental Service Concessions - Priorities Investment Fund (Capital Programme) 1,028,000 0 1,028,000 0 1,028,000 As agreed by Council on 22 February 2024- transfer of £1,028,000 from the Priorities Investment Fund to the Capital plan 1,028,000 0 173 Non Departmental Non Departmental Service Concessions - New refuse collection vehicles 700,000 0 700,000 700,000 0 As agreed at Council meeting 23 February 2023 - Enhancing waste and recycling uplift arrangements through placing orders for new refuse vehicles. 700,000 0 0 175 Non Departmental Non Departmental Service Concessions - Climate Change 640,000 27,185 612,815 0 612,815 As agreed at Council meeting 23 February 2023 - Continuing our track record of investing in climate change with funding to further enhance school estate climate change measures, with allocations for primary and secondary schools across the area in Campbeltown, Dunoon, Helensburgh, Lochgilphead, Oban and Rothesay. 27,185 612,815 0 182 Non Departmental Non Departmental Service Concessions - New Jet Patcher Vehicle 250,000 0 250,000 250,000 0 As agreed at Council meeting 23 February 2023 - Complementing multi- million pound capital investment in roads repair and maintenance with new jet patcher order to support delivery of programme. 250,000 0 0 183 Non Departmental Non Departmental Service Concessions - New Road Marking Vehicle 230,000 0 230,000 0 230,000 As agreed at Council meeting 23 February 2023 - Completing suite of investments in new fleet procurement, to support delivery of roads repair and maintenance programme, with order for additional road marking vehicle. 0 230,000 0 38,324,400 872,023 37,452,377 7,658,162 29,794,215 8,530,185 29,794,215 0 Page 153
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APPENDIX 3 Risk Assessment for Review of Reserves Risk Category Comment Assessment Cost and Demand Pressures As part of maintaining the medium term budgetary outlook, cost and demand pressures for 2025-26 and beyond have been kept under review. The cost and demand pressures for 2025-26 amount to £4.771m for Council services. A general allowance for unidentified cost and demand pressures has been built into the budget outlook for 2026-27 and future years: £0.250m in the best case scenario, £0.500m per annum in the mid- range, and £1m per annum in the worst case scenario. Medium (2024-25 Medium) Service Income Service income levels have been reviewed as part of constructing the budget. In addition fees and charges have been reviewed. Medium (2024-25 Medium) Council Wide Cost Risks The financial risk analysis identified 7 council wide cost risks currently amounting to £8.1m as follows: Description Likelihood Assessed Financial Impact £m Unbudgeted Severe Weather costs 3 2.0 Pay Award exceeding 3% 3 1.8 Energy costs increase by 5% greater than budgeted 3 0.4 IJB refer to Council for additional funding to deliver social work services 3 2.6 1% variation in Council Tax Income 2 0.7 10% shortfall on Savings delivery 2 0.3 Medium/High (2024-25 Medium) Page 154
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Risk Assessment for Review of Reserves Risk Category Comment Assessment 10% variation on General Inflation 3 0.3 Total 8.1 Funding Risks The Scottish Budget was announced on 4 December 2024 and the finance circular with the local authority allocations issued on 12 December 2024. After settlement commitments there is an increase to General Revenue Grant of £3.685m for Argyll and Bute Council. The level of increase for 2025-26 was unexpected and it was significant in comparison to previous years, however, it is difficult to suggest that we should assume increases like this in future years. The mid-range scenario has been adjusted to a 0.25% decrease in funding for future years, reflecting the fact that we rely on the floor mechanism which is currently set at 0.75% below the average change in funding. The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that Scottish Government has now agreed to provide an additional £144m to Local Government in respect of Employer’s National Insurance increase (representing funding of 60% of the cost). On 29 November 2024 the Council received a letter from the Department of Environment Food and Rural Affairs (DEFRA) providing our authority’s estimated payment amount of £3.847m. The estimated payment amount is provisional and subject to further review and adjustment with the final allocation confirmed in Autumn 2025. As part of the revenue budget outlook, it is recommended that part of this indicative funding is not committed and is carried forward to 2026-27 until the requirements attached to the funding are clear. Medium/High (2024-25 Medium/High) Page 155
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Risk Assessment for Review of Reserves Risk Category Comment Assessment There is a proposed increase to Council Tax of 8.9% to balance the budget. Collection rates remain good at circa 96%. As a result of all issues noted above, this risk has been kept as Medium/High. Savings Risks The 2025-26 budget includes both Operational/Management and Policy savings options, totalling £3.093m. Whilst the council has a good track record in delivering savings, there is a risk that this target will not be fully delivered. Risk remains at medium. Medium (2024-25 Medium) Inflation Rates CPI Inflation was 2.5% in December 2024, a reduction which was largely unexpected by economists. In its Monetary Policy Committee report published in November 2024, the Bank of England reported that it expects CPI inflation to increase slightly during 2025/26 and will hover in the range 2.6% to 2.8% over the year. Given the ongoing challenges facing the UK economy it would be prudent to consider the risk that inflation will be higher than forecast and a Council wide risk has been identified of £0.300m. For 2025-26, despite the overall rate of inflation being forecast to be relatively stable over the year, officers expect that inflationary pressures will continue to be a point of financial pressure throughout the year and Finance staff will work in conjunction with Services to monitor the situation very closely. Medium/High (2024-25 Medium/High) Interest Rates The council’s debt portfolio is largely long term borrowing for capital purposes at fixed interest rates, with a mixed maturity profile, minimising exposure to interest rate risk in terms of interest rate volatility, over future Low (2024-25 Low) Page 156
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Risk Assessment for Review of Reserves Risk Category Comment Assessment years. The council holds both short term or temporary borrowing and investment balances to manage day to day cashflow requirements. The treasury position is actively managed to reduce debt interest costs and maximise the return on investments, commensurate with the council’s risk appetite and within the limits of the approved Treasury Management and Annual Investment Strategies. Further, the council continues to hold significant reserve balances, which has allowed the deferral of new external borrowing, in favour of internal borrowing. This is a prudent strategy, where interest rates are forecast to fall across future years, which both provides an opportunity for longer term interest cost savings and minimises investment risk. The council continues to monitor interest rate markets and forecasts and undertakes borrowing and investment decisions based on advice from its treasury advisors, MUFG (formerly Link). Investment risks The authority will aim to achieve the optimum return (yield) on its investments, commensurate with proper levels of security and liquidity. The risk appetite of the council is low, prioritising security and liquidity. In the current economic climate, it is considered appropriate to keep investments short term to cover cash flow needs. Investments are placed with high credit quality financial institutions, using the MUFG suggested creditworthiness approach, including a minimum sovereign credit rating and Credit Default Swap (CDS) overlay information. As outlined above, the level of internal reserve fund balances has provided an opportunity to defer new external borrowing, whilst also minimising exposure to investment risk. Low (2024-25 Low) Page 157
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Risk Assessment for Review of Reserves Risk Category Comment Assessment Strategic risks The strategic risk register is subject to a formal review by SMT bi-annually, and these reviews have already taken place in April and October of 2024. SMT have agreed the current actions to address the risks. Medium (2024-25 Medium) Operational risks Operational risks are reviewed formally each quarter by Departmental Management Teams. Any operational risks that are identified as high are reported to the Strategic Management Team as part of the bi-annual review of the Strategic Risk Register. Medium (2024-25 Medium) World Events World events are likely to continue to affect the global economy (Covid pandemic, UK exit from EU, Russian invasion of Ukraine) causing market and price instability through, for example, disruptions to supply chains which lead to delays and reducing the availability of goods and services which increases prices. New Risk Medium/High General financial climate The finance settlement only covers 2025-26 and the Scottish Government is still to meet its commitment to provide a three-year settlement. A prudent approach to estimating income from council tax has been taken. Risks arising from inflation, interest rates, cost pressures and demand led pressures have been outlined above. Due to ongoing uncertainties regarding the level of funding from Scottish Government, the risks to the UK economy and the sensitivity of interest rates to world events, it would be prudent to retain this risk at medium/high. Medium/High (2024-25 Medium/High) Availability of contingency funds The Council had sufficient contingency funds to meet its target. Based on the current forecast outturn and the proposed budget for 2025-26, the Council may enter into contingency. There are significant earmarked reserves and if required, these will be assessed to see if there are any Low/Medium (2024-25 Low) Page 158
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Risk Assessment for Review of Reserves Risk Category Comment Assessment further reserves that can be released back to the General Fund. This risk has been updated to low/medium due to the low level of unallocated General Fund. Overall financial standing The Council has managed to achieve its contingency target in previous years. Actual costs are normally contained within budget. Borrowing costs are largely fixed at the moment, as the Council’s need to borrow is currently low due to the high levels of funds it is holding. In addition to the contingency there are significant earmarked funds. Cost and demand pressures are identified and provided for if necessary and the impacts of inflationary changes are continually monitored and adjusted for in the Council’s financial forecasts. Low/Medium (2024-25 Low/Medium) Track record in budget management The Council had a good track record of containing expenditure within budget, however, this year as at the end of December 2024 the Council is forecasting an overspend due to some unforeseen costs. This is subject to change as there are still 3 months of the financial year left and it is expected there will be unbudgeted costs incurred as a result of Storm Eowyn on 24 January 2025. As a result this risk has been increased to Medium. Medium (2024-25 Low) Financial information and reporting arrangements Revenue and capital budgets are monitored on a monthly basis with budget allocated to responsible managers. A risk-based approach is taken to budget monitoring and the budget monitoring process is continually being reviewed to identify ongoing improvements. Low/Medium (2024-25 Low/Medium) Insurance cover The Council has adequate insurance cover. Low (2024-25 Low) Page 159
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Risk Assessment for Review of Reserves Risk Category Comment Assessment Internal controls The statement of internal controls identifies a generally adequate control framework although there are areas for improvement. An audit plan is approved and delivered each year to monitor internal controls. The Council’s Audit and Scrutiny Committee continues to actively develop and adopt good practice. Low/Medium (2024-25 Low/Medium) Health and Social Care Partnership Financial Position It is prudent to have a factor in terms of the Health and Social Care Partnership financial position. It is the responsibility of the Chief Officer and Chief Financial Officer to manage the HSCP financial position. If an overspend is forecast, a budget recovery plan will be prepared and submitted to the IJB, the Council and NHS Highland. Where recovery plans are unsuccessful and an overspend occurs at the financial year end, and there are insufficient reserves to meet the overspend, then the partners will be required to make additional payments to the HSCP. The Council would have to contribute towards any overspend related to Social Work. Whilst any additional payments by the Council and NHS Highland will be deducted from future years funding, there is still a financial risk that the Council may have to pay out additional monies in year. The financial situation facing Social Work is extremely challenging due to increases in demand, complexity of cases, increasing costs and difficulty recruiting permanent staff and therefore having to rely on agency staff. At the time of writing this report, the forecast budget for 2025-26 has a £1.3m gap, after accounting for additional contributions from the Council in respect of ENICs and pay award. There also is a risk in respect of commissioned providers ENICs costs which equates to around £1.3m. As a result of these risks, the risk assessment has been increased to Medium/High for 2025-26. Medium/High (2024-25 Medium) Impact of Climate Change Climate change is expected to have an increasingly significant and damaging impact on coastal communities in the West of Scotland with New Risk Medium/High Page 160
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Risk Assessment for Review of Reserves Risk Category Comment Assessment changes in sea level and weather patterns, through a combination of more frequent and intense storms, increasing the risk of flooding and damage to homes and infrastructure. With its unique geography, with numerous islands and exposed coastline, Argyll and Bute is especially vulnerable with severe storms in October 2023 and January 2025 causing substantial damage to infrastructure and property and jeopardising the safety of residents. The Councils plays a crucial role in reducing the impact of climate change by implementing sustainable policies, enhancing infrastructure resilience and promoting community awareness. Page 161
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 CAPITAL PLAN 2025-28 SUMMARY REPORT 1. EXECUTIVE SUMMARY 1.1 This report outlines proposals for the roll forward of the current 3 year Capital Plan 2024-27 by 1 year, incorporating updated funding assumptions, new spending proposals, and the re-phasing of total programme spend across the 3 years of the new Capital Plan 2025-28. 1.2 Funding constraints have put significant pressure on the ability to deliver capital investment. In addition, the capital programme continues to see significant price increases, as well as disruptions to the supply chain and longer lead in times, due to the impact of world events (Covid pandemic, UK exit from EU, Russian invasion of Ukraine) on the global economy. These impacts make it extremely challenging to manage the delivery of the capital programme within available resources and target completion timescales. 1.3 The Local Government Finance Settlement Circular 12/2024 provided 2025-26 General Capital Grant of £9.666m, excluding effectively ring-fenced or directed funding of £1.198m. This represents £0.832m more than previous planning assumptions. However, the 2024-25 final General Capital Grant settlement was £0.047m lower than assumed within the approved Capital Plan. There is, therefore, a net increase in capital resources of £2.449m overall for the 3 years 2025-28. 1.4 The ring-fenced or directed funding of £1.198m, included within the General Capital Grant, comprises £0.632m for Campbeltown Flood Scheme, £0.391m for Play Parks and £0.175m for Nature Restoration Fund. There is also a specific grant of £0.383m available for Active Travel (formerly known as Walking Cycling & Safer Streets). 1.5 1.6 The amount of capital resources effectively top-sliced from the General Capital Grant and allocated to Private Sector Housing Grant (PSHG) is provided for at £1.033m per annum over the 3 years 2025-28, similar to previous years’ levels, although the funded GAE level has reduced to £0.707m in 2025-26. In addition, a GAE equivalent amount of £0.156m per annum is directed to flooding projects. The balance of the available 2027-28 General Capital Grant, assumed for planning purposes (£7.645m), has been allocated across Priority Investment Plans on an agreed block allocation formula basis, in line with previous years. The settlement also provides for additional, non-recurring capital grant funding of £40m across Scotland in 2025-26 for Climate Emergency, to be included within the General Capital Grant. Given that project planning across the programme will already take cognisance of climate change, as a key consideration, it has not Page 163 Agenda Item 3a
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been necessary to augment planned project expenditure in this respect. As such, this funding represents additional available resources for 2025-26. 1.7 1.8 1.9 1.10 1.11 There is a rolling 3 year target for capital receipts from asset sales, forming part of the overall funding framework for the 2025-28 Capital Plan. The level of receipts that may reasonably be achieved over the 3 years 2025-28 totals £1.750m, profiled £0.750m 2025-26 and £0.500m across each of the years 2026-27 and 2027-28. Additional unbudgeted capital receipts of £0.040m from vehicle sales has also been achieved during 2024-25. This represents an overall increase of £0.640m in available funding for capital investment over the 3 years 2025-28. Project specific grant funding and other capital contributions are accounted for within specific projects. Project approved gross expenditure and income are increased by the same amount, with no impact on project net expenditure. Similarly, project gross expenditure may be augmented by the level of earmarked reserve balances used to fund programme net expenditure, with no impact on required borrowing. As at 31 December 2024, there is a forecast overspend of £0.117m on the current 2024-27 Capital Plan. In addition, spending requirements deemed to be essential, either critical to maintain service delivery, or to comply with legislation or regulation (Red RAG status risks), total an estimated £0.376m. After taking account of budget pressures and proposed allocations, the balance of additional capital resources, available for additional capital investment over the 3 years 2025-28 is £3.560m. This may be augmented by additional borrowing for capital purposes, with the revenue consequences, in terms of debt charges, accounted for as part of the annual revenue budget for 2025-26 and future years. There is also an option to redirect resources, allocated but not yet committed, to other priorities, including in respect of the allocation to PSHG at the historic, above GAE level. A range of currently unfunded investment priorities across council services have been identified, including in respect of the Roads Maintenance programme for 2025-26, with an estimated funding shortfall of £9m to maintain current level standards. 1.12 1.13 A number of known risks, specifically related to the delivery of the Capital Plan, are documented within this report. These risks may impact the delivery of the plan within available resources and target timescales. It is recognised that there are opportunities to take a more strategic approach to capital planning and to enhance existing governance arrangements around capital investment activity. This will be further explored during 2025-26. Page 164
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 27 FEBRUARY 2025 CAPITAL PLAN 2025-28 SUMMARY REPORT 2. INTRODUCTION 2.1 This report outlines proposals for the roll forward of the current 3 year Capital Plan 2024-27 by 1 year, incorporating updated funding assumptions, new spending proposals, and the re-phasing of total programme spend across the 3 years of the new Capital Plan 2025-28. 3. DETAIL 3.1 Capital Funding Changes 2025-28 3.1.1 3.1.2 3.1.3 3.1.4 The Local Government Finance Circular 10/2024, published on 12 December 2024, provides details of the provisional total capital funding allocations for 2025-26. The provisional total funding allocations form the basis for the annual consultation between the Scottish Government and COSLA, ahead of the Local Government Finance (Scotland) Order 2024 presented to the Scottish Parliament. The Finance Order was laid in Parliament on 4 February with Stages 1-3 between 4 February and 25 February with the Finance Order Debate taking place on 27 February. Funding constraints have put significant pressure on the ability to deliver capital investment. In addition, the capital programme continues to see significant price increases, as well as disruptions to the supply chain and longer lead in times, due to the impact of world events (Covid pandemic, UK exit from EU, Russian invasion of Ukraine) on the global economy. These impacts make it extremely challenging to manage the delivery of the capital programme within available resources and target completion timescales. The 2024-27 Capital Plan, approved in February 2024, included future year General Capital Grant assumptions for 2025-26 and 2026-27 at the actual 2024-25 level of £8.834m. This estimation was based on the Capital Spending Review undertaken by Scottish Government which advised that the capital settlements were likely to stay constant over the next five years (2021-22 to 2025-26). The Local Government Finance Settlement Circular 12/2024 provided 2025-26 General Capital Grant of £9.666m, excluding effectively ring-fenced or directed funding of £1.198m. This represents £0.832m more than previous planning assumptions. However, the 2024-25 final General Capital Grant settlement Page 165
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3.1.5 3.1.6 3.1.7 was £0.047m lower than assumed within the approved Capital Plan. There is, therefore, a net increase in capital resources of £2.449m overall for the 3 years 2025-28. The ring-fenced or directed funding of £1.198m, included within the General Capital Grant, comprises £0.632m for Campbeltown Flood Scheme, £0.391m for Play Parks and £0.175m for Nature Restoration Fund. There is also a specific grant of £0.383m available for Active Travel (formerly known as Walking Cycling & Safer Streets). Project expenditure plans, matched by these funding streams, will be built into the capital programme. The amount of capital resources effectively top-sliced from the General Capital Grant and allocated to Private Sector Housing Grant is provided for at £1.033m per annum over the 3 years 2025-28. This amount has remained at the same level since 2016-17, however, the GAE level, included within the 2025-26 General Capital Grant is now £0.707m. Members may wish to review the amount allocated to PSHG and this is explored further within Section 3.5 of this report. In addition, a GAE equivalent amount of £0.156m per annum is directed to flooding projects. The settlement also provides for additional, non-recurring capital grant funding of £40m across Scotland in 2025-26 for Climate Emergency, to be included within the General Capital Grant. Whilst the distribution across individual authorities has yet to be confirmed, based on the expected distribution formula, additional funding of £0.964m has been assumed within the Capital Plan for 2025-26. Given that project planning across the programme will already take cognisance of climate change, as a key consideration, it has not been necessary to augment planned project expenditure in this respect. As such, this funding represents additional available resources for 2025-26. 3.1.8 3.1.9 There is a rolling 3 year target for capital receipts from asset sales, forming part of the overall funding framework for the 2025-28 Capital Plan. This is based on an assessment undertaken by Commercial Services on potential sales opportunities, now extending another year through to 2027-28. There is an estimated overall increase in capital income across the programme of £0.600m in this respect. The level of receipts that may reasonably be achieved over the 3 years 2025-28 totals £1.750m, profiled £0.750m 2025-26 and £0.500m across each of the years 2026-27 and 2027-28. The assets available for sale are listed in Appendix 1. Additional unbudgeted capital receipts of £0.040m from vehicle sales has also been achieved during 2024-25. This represents an overall increase of £0.640m in available funding for capital investment over the 3 years 2025-28. Project specific grant funding and other capital contributions are accounted for within specific projects. Project approved gross expenditure and income are increased by the same amount, with no impact on project net expenditure. Similarly, project gross expenditure may be augmented by the level of earmarked reserve balances used to fund programme net expenditure, with no impact on required borrowing. Details of project specific capital income, totalling £13.302m and reserve balances earmarked to fund capital expenditure, totalling £10.607m over the 3 years 2025-28 are outlined within Appendix 2. Page 166
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3.2 3.2.1 3.2.2 New Capital Commitments and Resource Allocations As at 31 December 2024, there is a forecast overspend of £0.117m on the current 2024-27 Capital Plan. In addition, spending requirements deemed to be essential, either critical to maintain service delivery, or to comply with legislation or regulation (Red RAG status risks), total an estimated £0.376m (£0.305m Riverside Leisure Centre and £0.071m ICT). Members are requested to approve the allocation of additional resources totalling £0.493m in respect of these items. In order to support early capital planning, an indicative block allocation from the General Capital Grant for a further year, 2027-28 was provided, allowing the development of Priority Investment Plans across a range of service categories. After allowing for an allocation to Private Sector Housing Grant and flooding projects, a 2027-28 balance of £7.645m, assumed for planning purposes, has been allocated across Priority Investment Plans (PIPs). This is based on an agreed block allocation formula, in line with previous years. PIPs outline spending proposals to meet service priorities and also provide details of currently unfunded service aspirations. Details of the 2027-28 General Capital Grant block allocations are outlined in the table below. Members are requested to approve these resource allocations. Service % Share £000 Education 26% 1,988 Customer Services - IT 9% 688 Customer Services - Facilities 5% 382 Roads & Infrastructure Services 50% 3,823 Social Work (HSCP) 5% 382 LiveArgyll 5% 382 Total 2027/28 GCG Block Allocation 100% 7,645 Private Sector Housing Grant (Top-sliced) 1,033 Flooding – General (Top-sliced) 156 Total 2027/28 GCG (Planning Assumption) 8,834 Page 167
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3.3 3.3.1 3.3.2 Updated Capital Plan As part of the capital planning process, services have reviewed project costs and spending profiles and re-profiled total resources, comprising existing approvals and new 2027-28 block allocations, across the 3 years of the Capital Plan 2025-28. The table below provides a summary of the updated Capital Plan 2025-28 planned investment or gross expenditure, subject to member approval of new spending commitments and block allocations outlined within Section 3.2 of this report, while a more detailed breakdown is given within Appendix 3. This is prior to the allocation of any additional resources, explored within Section 3.5 of this report. 2025-26 £m 2026-27 £m 2027-28 £m Total £m Executive Directorate (Douglas Hendry): Education 2.946 1.988 1.988 6.922 Facility Services - Shared Offices 3.681 0.667 0.382 4.730 Major Projects/CHORD 10.865 10.018 0.000 20.883 Executive Directorate (Kirsty Flanagan): ICT 1.352 0.820 0.688 2.860 Roads and Infrastructure 48.500 39.110 33.979 121.589 Development and Economic Growth 1.104 0.000 0.000 1.104 Health and Social Care Partnership 2.084 0.000 0.382 2.466 Live Argyll 0.474 0.468 0.382 1.324 Total 71.006 53.071 37.801 161.878 3.3.3 After accounting for project specific capital income of £13.302m, as outlined at paragraph 3.1.9, the net expenditure on the capital programme that requires to be funded totals £148.576m over the 3 years 2025-28. This funding framework comprises General Capital Grant, capital receipts from asset sales and capital funded from current revenue or earmarked reserves, with the balance to be met from borrowing. Page 168
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3.3.4 Details of the funding framework for capital net expenditure over the 3 years 2025-28 is set out in the table below. 2025-26 £m 2026-27 £m 2027-28 £m Total £m Net Capital Expenditure 62.704 48.071 37.801 148.576 Funded by: General Capital Grant 11.178 8.633 8.633 28.444 Asset Sales 0.750 0.500 0.500 1.750 Earmarked Reserves/Revenue 5.577 5.030 0.000 10.607 Borrowing 45.199 33.908 28.668 107.775 Total Funding 62.704 48.071 37.801 148.576 3.3.5 3.3.6 3.4 3.4.1 There are a number of projects where the annual debt charges are expected to be fully offset by revenue budget savings, either through increased income or reduced expenditure, over the useful life of the project deliverables, with no impact on Council Tax. This is generally referred to as prudential borrowing and accounts for £100.593m of the overall borrowing requirement in the above table, largely in respect of the Harbour Investment Programme. The estimated gross capital expenditure and borrowing requirement over the 3 years 2025-28, arising from the 2025-28 Capital Plan, are reflected within the Capital and Prudential Indicators 2025-28, set out within the council’s 2025-26 Treasury Management Strategy. Revenue implications of borrowing in respect of future debt repayments are provided for within the council’s revenue budget forecasts for 2025-26 and future years. Unfunded Priorities The priority investment planning process has identified a number of currently unfunded priorities, broadly comprising the following: • An estimated funding shortfall in Roads Maintenance of £9m. This is the estimated additional level of investment that would be required to maintain roads to the current level standard (steady state), based on an estimated cost of £11m at current prices, compared to a planned level of investment from the block allocation of £2m for 2025-26; • An estimated funding shortfall in Footway Maintenance of £950k, on a similar basis to that of Roads Maintenance; and • Indicative cost estimates that require to be refined, and profiled over 2025-26 and future years, in respect of a number of other identified service priorities. These are largely in respect of Asset Sustainability and include investment in Sports Facilities, Fleet, Waste, Airports, Flood Risk Management, and Bridges and Coastal Protection. More detailed information on the Priority Investment Plans (PIPs) is contained within a separate report on the Corporate Asset Management Strategy and Plan. Page 169
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3.4.2 3.5 3.5.1 Members may wish to consider additional investment for currently unfunded service priorities. Funding options and considerations in this respect are outlined in the following section. Additional Investment Considerations After taking account of new planned spending commitments and block allocations, the balance of additional capital resources, available for further new capital investment over the 3 years 2025-28 is £3.560m, as detailed in the table below. £000 Decrease to 2024-25 GCG (47) Increase to 2025-26 GCG 832 Increase to 2026-27 and 2027-28 GCG Assumption 1,664 2027-28 GCG Assumption (2024-25 level) 8,678 2027-28 PSHG Allocation (1,033) 2027-28 Block Allocation (PIP Process) (7,645) Climate Emergency Fund (One-off – will go into GCG) 964 Current Capital Plan Forecast Overspend (117) Red Risks (Regulatory, Critical) (376) Additional Asset Sales 640 Net Total Available Resources 3,560 3.5.2 3.5.3 Council requires to consider the allocation of available resources of £3.560m, in light of the unfunded investment priorities set out within paragraph 3.4.1. This available resource reflects the balance remaining from the estimated additional capital income, after providing for planned spending commitments and allocations, over the 3 years 2025-28. There is, therefore, no impact on the revenue budget in this respect. As set out at paragraph 3.1.6 of this report, the level of resources top-sliced from the GCG and allocated to PSHG is currently planned at the historic level of £1.033m. However, it should be noted that the indicative GAE level, funded from within General Capital Grant, has reduced to £0.707m in 2025-26, while the average annual spend in recent years equates to circa £0.820m. A reduction to the average spend level over each of the 3 years would result in additional resources of £0.640m being made available for redirection. There is Page 170
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3.5.4 also an option to redirect resources, allocated through the block allocation but not yet committed, to other council priorities. There is also an opportunity to fund additional capital investment through additional borrowing. However, the revenue consequences, in terms of increased debt charges, would require to be accounted for as part of the annual revenue budget for 2025-26 and across future years. For illustrative purposes, every £1m of additional borrowing for capital purposes creates an annual revenue budget pressure of circa. £0.065m, on average. 3.6 3.6.1 3.6.2 3.6.3 3.6.4 Capital Plan Risks The finance circular received on 12 December 2024 provided details of government grant funding for 2025-26. There is, therefore, a degree of certainty in respect of General Capital Grant and available specific capital grant funding for 2025-26. However, there is a risk that future years grant settlements will be below the 2025-26 level, assumed in the Capital Plan for 2026-27 and 2027-28. Also, at the time of writing, the council’s share of an additional £40m Climate Emergency Fund, to be paid as General Capital Grant, has still to be confirmed. The Capital Plan has assumed additional funding of £0.964m in this respect. Any variation in the final allocations from these assumptions will require to be managed within the overall Capital Plan resources. The funding framework for the approved Capital Plan includes capital receipts from asset sales, estimated at £0.750m in 2025-26 and £1.750m over the 3 years 2025-28. This is based on an assessment provided by the Estates Team in January 2025, however, is subject to changing market conditions. The level of receipts that may reasonably be achieved will be kept under review, to reflect changing market conditions and due diligence undertaken on asset condition. Any variation from this assumption will require to be managed within the overall Capital Plan resources. It is generally the case that the capital programme experiences slippage throughout the year and as such, this risk is expected to be manageable. As capital project approvals are based largely on early indicative cost estimates, there is a risk that actual costs will be more than originally planned, particularly in the current economic climate and where there has been unavoidable project delays. The capital programme continues to see significant price increases, as well as disruptions to the supply chain and longer lead in times, due to the impact of world events (Covid pandemic, UK exit from EU, Russian invasion of Ukraine) on the global economy. Additional funding of £11m, made available to manage these impacts to date, has now been fully allocated. There are likely to be other significant cost pressures in respect of projects, where contracts have yet to be entered into, which are not quantifiable, at this stage. It will be challenging to manage these impacts within available resources and target completion timescales. The Capital Plan monitoring report, as at 31 December 2024, outlines a forecast overspend on the 2024-27 Capital Plan of £0.117m. Members are requested to approve additional resources in this respect, as part of the 2025-26 budget process, as outlined in Section 3.2 of this report. Page 171
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3.6.5 3.6.6 3.6.7 3.6.8 3.7 3.7.1 The council’s funding bid to the Scottish Government’s Learning Estate Investment Programme (LEIP) for a new school campus on Mull was successful. While this is good news and will provide welcome investment in the school estate, it will not meet the full cost of the project. The funding gap requires to be met by the council and presents a financial pressure. The Scottish Government will fund up to 50% of eligible costs, with the balance of circa. £20m to be funded by the council. No specific provision has been included within the 2025-28 Capital Plan in this respect, at this stage. There is a risk of further severe weather incidents, requiring both revenue and capital expenditure to be incurred. Whilst there may be additional funding available through the Bellwin Scheme, this is limited to eligible revenue expenditure only. There is no provision for potential additional costs in this respect within the 2025-28 Capital Plan. This risk is considered as part of the council’s policy on the level of the general contingency balance held within the unallocated General Fund reserve. Following the weather event in October 2023 a temporary emergency road was constructed at the A816 Bealach Mor, Kintraw, Ardfern. Due to the future stability of the hillside, the plan is for permanent diversion onto a widened alignment of the emergency route. Funding of £1.1m is already provided for within the capital plan however this may not be sufficient. A feasibility options report is being prepared and a preferred option will be presented for approval following which ground investigation and consultations with stakeholders will take place to inform the design and build contract. A design and build contract shall be prepared and tendered and any shortfall in budget will be determined. The monitoring and review of these risks will continue to be undertaken on an ongoing basis, with actions put in place to continue to mitigate or manage these risks, as far as possible. Actions to manage financial risk within available resources may include re-profiling; project redesign, re-engineering or curtailment, and the re-prioritisation of uncommitted resources across the programme. An update on risks will be reported regularly to Policy and Resources Committee, as part of future capital programme monitoring reports. Opportunities for Improvement It is recognised that there are opportunities to take a more strategic approach to capital planning and to enhance existing governance arrangements around capital investment activity. The Executive Leadership Team is committed to undertaking a future review and recommendations will be reported to members during 2025-26 in this respect. Whilst the detailed specification of requirements of the review has still to be developed, at this stage, it is anticipated that the review will include the following: ▪ Enhanced governance arrangements, including greater member involvement in the allocation of capital resources. This would include a review of current Priority Investment Plans and whether they remain fit for purpose in their current format and provide Members with sufficient information for decision making; Page 172
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4. ▪ Longer term financial planning, including longer term Capital Plan (5-10 years); ▪ Integrated capital forecasting, treasury strategy and debt charges (revenue budget) modelling; ▪ A review of the capacity within the current debt charges budget for additional investment, reflecting capital planning and treasury borrowing assumptions; and ▪ An updated Capital Strategy, to help ensure that we are investing in our infrastructure, to support council key strategic priorities. CONCLUSIONS 4.1 4.2 4.3 4.4 The 3 year Capital Plan has been rolled forward another year, now covering the period 2025-28. Funding assumptions; planned spending commitments, including block allocations across services; and profiling across 2025-26 and future years have been updated for the Capital Plan period 2025-28. Subject to member approval of planned spending commitments and block allocations, there is a balance of £3.560m additional capital resources available, to be allocated to increase levels of planned investment in service priorities. There are opportunities to augment the level of additional resources available for increased investment in the highest priorities, through review and redirection of planned resource allocations, not yet committed, and from additional borrowing, as set out at paragraphs 3.5.4 and 3.5.4 of the report. There are a number of specific capital programme risks that require to be monitored and reviewed on an ongoing basis, and which will require to be managed within available resources. Opportunities to enhance current capital arrangements will also be explored, with recommendations to be reported to members, following a review to be undertaken during 2025-26. 5. IMPLICATIONS 5.1 Policy – Sets out the approach to capital planning. 5.2 Financial – Outlines the planned capital investment and funding for the capital planning period 2025-28. 5.3 Legal - Statutory and Regulatory requirements in relation to Health and Safety have been provided for within capital spending plans. 5.4 HR - There are risks that the funding available will have an impact on the sustainability of the Property Design Team and the design team within Roads and Amenity Services. 5.5 Fairer Scotland Duty: Page 173
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5.5.1 5.5.2 5.5.3 Equalities – Impacts will be considered as appropriate. Socio-Economic Duty – Impacts will be considered as appropriate. Islands Duty – Islands duty is considered as part of the Equality and Socio- Economic Impact Assessments 5.6 Climate Change – The council is committed to addressing climate change, within the available budget resources. 5.7 Risk - There are a number of risks impacting the delivery of the Capital Plan within available resources and target timescales, which require to be monitored on an ongoing basis. 5.8 Customer Service – None. 5.9 The Rights of the Child (UNCRC) - None Kirsty Flanagan Executive Director/Section 95 Officer 13 February 2025 Councillor Ross Moreland - Policy Lead for Finance and Commercial Services APPENDICES: Appendix 1 - Proposed Asset Disposals Appendix 2 - Project Specific Capital Income and Earmarked Reserves Appendix 3 - Proposed Capital Investment 2025-28 For further information please contact: Carolyn Earl, Acting Head of Financial Services carolyn.earl@argyll-bute.gov.uk Page 174
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Appendix 1 - Proposed Asset Disposals 2025-28 Property Shop, 3 Montague Street Ardchonnel Primary School Skipness Primary School Hill Street office Achaleven Primary School Minard Primary School Southend Primary School Former Registrar Office, Witchburn Road Witchburn Road site, former Finance Office Ground at 125 Frederick Street Former Lochgilphead Primary School Area of ground adjoining Pier House Fionnphort, Isle of Mull Land at Broom Road, Former Girl Guide Hut, Dunclutha Lane Luing Primary School Kilchrenan Primary School Dunclutha Children's Home Blairvadach site, Shandon, Helensburgh (Phase 2) Note: Estimated sale values are not separately disclosed due to commercial sensitivity. Page 175
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Appendix 2 - Project Specific Capital Income and Earmarked Reserves Project Specific Capital Grants and Contributions 2025-26 £m 2026-27 £m 2027-28 £m Total £m HSCP Scottish Government Island Funding - Tigh Na Rhuda 0.050 0.000 0.000 0.050 HSCP - Kintyre Care Home 0.650 0.000 0.000 0.650 HSCP - General Funding 0.260 0.000 0.000 0.260 HSCP Total 0.960 0.000 0.000 0.960 CHORD Rothesay Pavilion - HIE/HES/HLF 2.700 0.000 0.000 2.700 Rothesay Pavilion - Rural Growth Deal 4.000 5.000 0.000 9.000 CHORD Total 6.700 5.000 0.000 11.700 Roads & Infrastructure Services Coastal Change Adaptation 0.142 0.000 0.000 0.142 Roads & Infrastructure Services Total 0.142 0.000 0.000 0.142 Development & Economic Growth Coastal Communities Funding (Crown Estate) 0.500 0.000 0.000 0.500 Development & Economic Growth Total 0.500 0.000 0.000 0.500 Total 8.302 5.000 0.000 13.302 Earmarked Reserve Balances 2025-26 £m 2026-27 £m 2027-28 £m Total £m Cimate Change Programme / NDEEF 0.550 0.000 0.000 0.550 RAAC - John Logie Baird 0.600 0.000 0.000 0.600 Red Risk - ICT 0.120 0.000 0.000 0.120 Rothesay Pavilion 3.371 5.000 0.000 8.371 Crown Estates 0.390 0.000 0.000 0.390 SG Islands Fund 0.157 0.000 0.000 0.157 Inflationary Increases - ICT 0.279 0.000 0.000 0.279 Inflationary Increases - Fleet Road Marking Machine 0.028 0.000 0.000 0.028 Inflationary Increases - Claonaig Landslip 0.000 0.030 0.000 0.030 Inflationary Increases - RAAC - John Logie Baird 0.082 0.000 0.000 0.082 Total 5.577 5.030 0.000 10.607 Page 176
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Appendix 3 - Capital Investment 2025-28 Service Category Project 2025-26 £000s 2026-27 £000s 2027-28 £000s Total £000s Education Asset Sustainability Block Allocation - Education 0 1,988 1,988 3,976 Digital Inclusion 20-21 0 0 0 0 Free School Meals 434 0 0 434 Preliminary RAAC Investigation 1,006 0 0 1,006 Primary Schools 1,280 0 0 1,280 Secondary Schools 226 0 0 226 Asset Sustainability Total 2,946 1,988 1,988 6,922 Education Total 2,946 1,988 1,988 6,922 Shared Offices Asset Sustainability 5-7 East Clyde Street - Coastal Communities Fund 390 0 0 390 Block Allocation 427 382 382 1,191 Kilmory Castle 1,545 0 0 1,545 Asset Sustainability Total 2,362 382 382 3,126 Strategic Change Clean Energy - NDEEF1 208 0 0 208 Clean Energy - NDEEF2 855 285 0 1,140 Net Zero 256 0 0 256 Strategic Change Total 1,319 285 0 1,604 Shared Offices Total 3,681 667 382 4,730 CHORD Strategic Change CHORD - Oban 79 0 0 79 Rothesay Pavilion 10,000 10,000 0 20,000 Kilmory Business Park Phase 2AA 786 18 0 804 Strategic Change Total 10,865 10,018 0 20,883 CHORD Total 10,865 10,018 0 20,883 ICT Asset Sustainability Block Allocation - ICT 0 820 688 1,508 PC Replacement 669 0 0 669 Server Sustainability 400 0 0 400 Telecomms Network 223 0 0 223 Asset Sustainability Total 1,292 820 688 2,800 Service Development Applications Projects 60 0 0 60 Service Development Total 60 0 0 60 ICT Total 1,352 820 688 2,860 RIS Asset Sustainability Block Allocation -222 3,823 3,823 7,424 Bridge Strengthening 1,498 0 0 1,498 Bute Sea Wall Repairs 359 0 0 359 Claonaig Landslip 42 0 0 42 Coastal Change Adaptation 299 0 0 299 Coastal Protection 500 0 0 500 Environmental Projects 100 0 0 100 EV Quick Chargers 0 0 0 0 Flood Prevention 500 0 156 656 Helensburgh Flood Mitigation 427 0 0 427 Lighting 369 0 0 369 Local Bridge Maintenance Fund 4,777 0 0 4,777 Play Park Renewal 391 0 0 391 Public Convenience Upgrades 109 0 0 109 Roads Reconstruction 2,000 0 0 2,000 Asset Sustainability Total 11,149 3,823 3,979 18,951 Service Development Fleet Management - Prudential Borrowing 500 0 0 500 Weather Incident October 2023 1,100 0 0 1,100 Service Development Total 1,600 0 0 1,600 Strategic Change Campbeltown Flood Scheme 24 387 0 411 Harbour Investment Programme PB 35,406 34,900 30,000 100,306 Street Lighting LED Replacement 321 0 0 321 Strategic Change Total 35,751 35,287 30,000 101,038 RIS Total 48,500 39,110 33,979 121,589 DEG Service Development Helensburgh Public Realm - Arts Strategy Fund 25 0 0 25 Nature Restoration Fund 409 0 0 409 Safe Streets, Walking and Cycling (CWSS) 383 0 0 383 Service Development Total 817 0 0 817 Strategic Change TIF - Halfway House Roundabout 287 0 0 287 Strategic Change Total 287 0 0 287 DEG Total 1,104 0 0 1,104 HSCP Asset Sustainability Block Allocation 0 0 382 382 Capital Property Works 9 0 0 9 Eadar Glinn 25 0 0 25 Kintyre Care Home 673 0 0 673 Struan Lodge Boiler 566 0 0 566 Thomson Home Rothesay 776 0 0 776 Tigh An Rudha HFE 35 0 0 35 Asset Sustainability Total 2,084 0 382 2,466 HSCP Total 2,084 0 382 2,466 Live Argyll Asset Sustainability Aqualibrium 104 0 0 104 Capital Property Works 0 382 382 764 Corran Halls Gaelic Centre 0 86 0 86 Riverside Leisure Centre 305 0 0 305 Rothesay Swimming Pool 65 0 0 65 Asset Sustainability Total 474 468 382 1,324 Live Argyll Total 474 468 382 1,324 Overall Total 71,006 53,071 37,801 161,878 Page 177
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ARGYLL AND BUTE COUNCIL COUNCIL CAPITAL INVESTMENT BOARD 27 FEBRUARY 2025 CORPORATE ASSET MANAGEMENT STRATEGY AND PLAN 1. EXECUTIVE SUMMARY 1.1 Asset management is a structured and systematic approach to managing fixed assets on an ongoing basis. The Council has a large and varied collection of assets including buildings, vehicles, transport infrastructure (roads / bridges / piers), ferries, parks, cemeteries to information technology hardware and software. Assets are essential to the operation of the Council and ensuring they evolve and remain fit for their intended purpose is key to the function of the organisation and service delivery. Successful asset management addresses all phases of an asset's life cycle, from pre-acquisition through to retirement. Effective asset management planning means knowing what you own, where it's located, what it costs you, what it will cost you in the future, whether it will support current and future service delivery and who is responsible for it. 1.2 The Council adopts a systematic approach to asset management and this paper sets out the principles, polices and summary priorities for 2025-26. The Strategy and Plan are consistent with the Prudential Code for asset management and the outcomes of the Best Value 2 review. This report in conjunction with appendices and wider Budget Pack forms our Corporate Asset Management Strategy and Plan. Asset Management is delivered by all departments and teams of the Council and overseen by the Capital Investment Board. The underlying principles of the Council’s Asset Management Strategy and Plan are:- • The Council’s commitment to sound asset management; • All Council assets are required for operational, regeneration, economic and commercial development purposes; • There are clear links between asset management, the Corporate Plan, the Argyll and Bute Outcome Improvement Plan (ABOIP), Live Argyll and the Argyll and Bute Health and Social Care Partnership (HSCP); • Asset Management is linked to available resources and budgetary considerations; • There are sound Governance arrangements for asset management; and • Asset management requires to be forward looking to deliver the assets the Council requires for future service delivery. Page 179 Agenda Item 3b
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ARGYLL AND BUTE COUNCIL COUNCIL CAPITAL INVESTMENT BOARD 27 FEBRUARY 2025 CORPORATE ASSET MANAGEMENT STRATEGY & PLAN 2. INTRODUCTION 2.1 The Corporate Asset Management Strategy and Plan establishes the Council’s overall approach to management of its asset base. In particular it sets out: • The Council’s commitment to sound asset management; • All Council assets are required for operational, regeneration, economic and commercial development purposes; • There are clear links between asset management, the Corporate Plan, the Argyll and Bute Outcome Improvement Plan (ABOIP), Live Argyll and the Argyll and Bute Health and Social Care Partnership (HSCP); • Asset Management is linked to available resources and budgetary considerations; • There are sound Governance arrangements for asset management; and • Asset management requires to be forward looking to deliver the assets the Council requires for future service delivery. 3. DETAIL Core Values of Asset Management 3.1 Asset management is a structured and systematic approach to managing fixed assets on an ongoing basis. This approach addresses all phases of an asset's life cycle, from pre-acquisition through to retirement. Effective asset management planning means knowing what you own, where it's located, what it costs you, what it will cost you in the future, whether it will support current and future service delivery and who is responsible for it. 3.2 It is recognised that these general guiding principles can also be applied to the management of non-fixed, or less permanent, assets such as vehicles, plant and equipment. 3.3 The Council will ensure that the assets it provides are used in a fair, consistent, efficient and effective way, taking into account their social and environmental impact and the needs and aspirations of our people, communities, areas and organisation. 3.4 Asset management is the process of ensuring that the Council’s Assets are: • fit for purpose • used efficiently • maintained on a sustainable basis • matched in investment terms to service needs. Page 180
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Approach and Commitment to Sound Asset Management 3.5 The Local Government in Scotland Act 2003 provides the legal framework for both the Prudential Code and the Best Value arrangements. Under the Prudential Code local authorities are authorised to make capital investments where it can be demonstrated that these investments are affordable, prudent and sustainable. A local authority, which secures Best Value, is one, which promotes continuous improvement in the performance of its functions. 3.6 Asset management is a key element of achieving Best Value. Councils have a statutory duty to deliver Best Value. This has significant implications for asset management as Councils must: • ensure that management arrangements secure continuous improvement • balance quality and cost in relation to the procurement of assets • ensure asset management decisions contribute to sustainable development. 3.7 Asset management has potential to contribute to achievement of efficiency savings. 3.8 The Best Value 2 Asset Management templates published by Audit Scotland essentially set out the direction of travel for asset management within the Council. The desired outcomes of good practice contained within these templates have been fully adopted and are being actively promoted and progressed by the Strategic Asset Management Board. 3.9 In line with Best Value Guidance: “Sound Management of Resources” the Council will manage its assets to deliver the Council’s corporate and ABOIP objectives, by providing the basis for corporate challenge and a focus on the future asset requirements in respect of service delivery. Current Governance Arrangements for Asset Management 3.10 Council governance of asset management by elected members is on the basis of the Council directing the work of the Council through the Strategic Management Team. 3.11 Responsibility for Council assets is held by the two Departments: • Executive Director Douglas Hendry • Executive Director Kirsty Flanagan 3.12 These Departments are headed by an executive director reporting to the Chief Executive and supported by heads of service who are responsible for day to day service provision and the effective and efficient use of assets. Assets owned by the Council but operated by the HSCP and Live Argyll continue to be the responsibility of the Council. 3.13 The Head of Commercial Services is the Chair of the Capital Investment Board and is responsible alongside Section 95 Officer for the development of the Corporate Asset Management Strategy, production of the Corporate Asset Management Plan, and preparation of the Capital Plan – referred to as the Councils Priority Investment Plans (PIPS). Page 181
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Council Current Asset Base 3.14 The table below summarises the main operational and infrastructure assets of the Council. Description Number Description Number Shared Accommodation (Offices) 25 Roads (km) 2,286 Operational Depots 19 Public Road Bridges 903 Primary Schools (in use) 65 Car Parks 118 Secondary Schools 5 Marine Structures 41 2-18 Schools 4 Public Road Coastal Protection (km estimated) 200 Joint campuses 1 Public Road Retaining Wall (estimated) 1,000 Youth Centres 1 Public Conveniences 85 Adult Learning Centres 2 Waste Disposal facilities 12 Early Learning Centres 2 Ferries 6 School Houses 19 Airports 3 Special School for pupils with complex additional support needs 1 Cemeteries 131 Homes for the Elderly 7 Children’s Homes 5 Hostel 3 Resource Centres 3 Leisure Centres 5 Crematoria 1 Community Centres 4 Lighting Units 14,642 Halls 5 Vehicles and Plant 634 Libraries 10 IT Systems and Devices (estimated) 16,955 Corporate Asset Management Plan and Priority Investment Plans (PIPS) 3.15 Each year the Corporate Asset Management Plan is prepared on the basis of the underlying principles of the Corporate Asset Management Strategy referred to above. The aim of the Corporate Asset Management Plan is to ensure that capital and revenue expenditure is directed efficiently and effectively for the coming year. The Asset Management Plan is made up of a collective of Priority Investment Plans (PIPs). 3.16 In preparing this Asset Management Plan & PIPs services ensure that the opportunity cost of financial resources tied up in assets is minimised and that there is: • an integrated corporate approach towards asset management, capital planning and budgeting process for both capital and revenue • a process for changing the Council’s asset portfolio consistent with the Corporate Plan and ABOIP • a process for asset decision making which is consistent with services’ requirements Page 182
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• an identification of opportunities for innovation, asset investment or disposal • provision of a context for capital project evaluation helping to prioritise decisions on spending. 3.17 Each Executive Director is responsible for the completion of their respective PIPs. Service asset managers prepare the PIP Summary templates, which, when approved by the Departmental Executive Director, are submitted to Capital Investment Board and also discussed as part of scheduled Policy Lead Meetings. The Capital Investment Board evaluates each PIP prior to being discussed with respective Policy Lead (including Asset Management Plans prepared by the HSCP and Live Argyll). 3.18 3.19 3.20 In preparing PIPs, service asset managers must consider the following guiding criteria: • maximise the impact of all capital and revenue expenditure on assets • apply asset performance indicators and benchmarking (Condition, Suitability and Risk ) to ensure robust planning and decision making • maximise the utilisation of assets • reduce the unit costs of service delivery through smarter and more efficient asset management • dispose of underperforming, unsuitable assets and assets which are at risk and invest in “fit for purpose” assets • share assets with Community Partners and Third Sector to maximise public benefit. Asset Management Plan and Priorities for 2025-26 This Corporate Asset Management Plan for 2025-26 reflects the Council's strategic objectives contained in the Argyll and Bute Outcome Improvement Plan (ABOIP) and Corporate Plan to support Strategic Change, Service Development and Asset Sustainability projects in 2025-26 and beyond. These projects have been developed taking account of the future service delivery requirements of the Council, the Argyll and Bute Health and Social Care Partnership (HSCP) and Live Argyll. On an ongoing basis all services assess the risk arising from the condition and suitability of the assets they have responsibility for. This enables the prioritisation of projects for inclusion within the capital plan. The continued reduction in available capital budgets and revenue maintenance budgets has had an impact on planned maintenance programmes. This in turn increases the rate of deterioration in asset condition across the Council leading to increasing demand for capital investment in the asset base to maintain service delivery. 3.21 3.22 The Priority Investment Plans (PIPs) that outline the proposed resource allocation, condition and prioritisation of capital expenditure are outlined at Appendix 1. It is clear from the PIPs that the real terms reduction of available capital resources year to year plus recent unprecedented increases in inflation and global events is resulting on the majority of investment towards Asset Sustainability – i.e. ensuring our current assets remain fit for purpose. There is minimal service development, transformation or strategic change mainly due the higher value of such projects. High Risk Assets Not Addressed within Capital Plan Proposals for 2025-26 Page 183
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3.23 The Capital Programme for 2025-26 has been structured to address the majority of foreseen Council’s high risk assets. High risk unfunded assets requiring attention in 2025/26 totalling £376k are note below. • ICT Network Equipment - £71k • Riverside Leisure Centre, Dunoon – Structural Repair Works - £305k. Opportunities for Improvement 3.24 It is recognised that there are opportunities to take a more strategic approach to capital planning and to enhance existing governance arrangements around capital investment activity. The Executive Leadership Team is committed to undertaking a future review and recommendations will be reported to members during 2025-26 in this respect. Whilst the detailed specification of requirements of the review has still to be developed, at this stage, it is anticipated that the review will include the following: • Enhanced governance arrangements, including greater member involvement in the allocation of capital resources. This would include a review of current Priority Investment Plans and whether they remain fit for purpose in their current format and provide Members with sufficient information for decision making; • Longer term financial planning, including longer term Capital Plan (5-10 years); • Integrated capital forecasting, treasury strategy and debt charges (revenue budget) modelling; • A review of the capacity within the current debt charges budget for additional investment, reflecting capital planning and treasury borrowing assumptions; and • An updated Capital Strategy, to help ensure that we are investing in our infrastructure, to support council key strategic priorities. 4. CONCLUSION 4.1 The aim of this Corporate Asset Management Strategy & Plan including summarised Priority Investment Plans (PIPs) is to ensure that asset management takes place in a systematic and well governed manner taking cognisance of corporate policies, plans, systems and processes. 5. IMPLICATIONS 5.1 Policy – The report sets out the Council’s policy and prioritisation in respect of Asset Management. 5.2 Financial - This strategy and plan follows Prudential Code and outlines the planned capital investment and funding for the capital planning period 2025-28.. Page 184
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5.3 Legal - Statutory and Regulatory requirements in relation to Health and Safety have been provided for within capital spending plans. 5.4 HR - There are risks that the funding available will have an impact on the sustainability of the Property Design Team and the design team within Roads and Amenity Services. 5.5 5.5.1 5.5.2 5.5.3 Fairer Scotland Duty - Equalities - Socio-Economic Duty - Islands Duty - Will be considered as appropriate. Will be considered as appropriate. Islands duty is considered as part of the Equality and Socio-Economic Impact Assessments 5.6 Climate Change As outlined in the Policy, Plan and PIPs there is specific funding being allocate to investment relating to dealing with the impacts of climate change and reducing the Council’s carbon footprint. 5.7 Risk - None. 5.8 Customer Service - Investing in assets will continue to ensure access and sustainability of services. 5.9 The Rights of the Child (UNCRC) None. Kirsty Flanagan, Section 95 Officer Douglas Hendry, Executive Director with responsibility for Commercial Services Ross McLaughlin, Head of Commercial Services 13 February 2024 Policy Lead for Financial Services and Commercial Services: Councillor Ross Moreland APPENDICES:- Appendix 1 – Service Priority Investment Plans (PIPS) Page 185
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PRIORITY IMPROVEMENT PLAN – ASSET GROUP SUMMARY Asset Group Education 3rd Tier Manager Susan Tyre / Wendy Brownlie Description of Asset Group and Condition Assessment ABC Learning Estates Strategy – Learning Environments in all schools should have a suitability grading A or B A=good; B=satisfactory; C=poor; D=bad Asset Group No and /or val ue. Condition Suitability A B C D A B C D Primary Schools (in use) 65 4 61 0 0 38 27 0 0 2-18 schools 4 1 3 0 0 1 2 1 0 Joint Campus 1 1 0 0 1 0 0 Secondary Schools 5 4 1 0 0 4 1 0 0 Complex addition needs schools 1 1 0 0 1 0 0 Adult learning centres, and a Youth Centre 2 1 1 0 1 1 0 Early Learning and Childcare Centres 2 2 0 0 2 0 0 School Houses 19 0 0 0 0 Investment (current and planned) Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 2.226 2.219 1.988 1.988 Block Allocation Carried Forward Scottish Government 2.160 (0.279) New Schools Scottish Government 0.710 1140 Hours Scottish Government 0.243 Gaelic Grant Scottish Government 0.038 CO2 Grant 0.113 RAAC - Capital Allocation Council Reserves 3.200 8.690 2.946 1.988 1.988 2024-25 Overview Investment Strategy The Investment Asset strategy for Education in 2023-24 was to focus on undertaking major maintenance and keeping assets that we have wind, watertight & safe ensuring schools remain in a minimum B category and avoid slippage into C In 2023-24 work was done to maintain or improve the suitability of several schools including scoring of; Dalintober Primary, Castlehill Primary, Garelochhead Primary, Kilninver Primary, Islay High, Iona Primary, Kilchattan Primary, Port Charlotte Primary, Bowmore Primary, Dalmally Primary, Kilmodan Primary, Sandbank Primary, St Muns Primary, St Andrews, North Bute, Tiree High School Works to create a high quality learning environment internal and external at our early learning and childcare settings: Clyde Cottage Nursery, Park Primary, Dunbeg, Easdale and Kilchattan Works to create new Learning Centres in Campbeltown (Castlehill Primary) and Islay High along with design work for new Learning Centres Tobermory and Hermitage Academy Risks Asset sustainability Page 186
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Significant backlog of maintenance work includes roof repairs, rewiring, damp repairs, heating upgrades and suitability works. Failure to invest in planned capital maintenance in a timeous manner will see a reduction in the condition scores and could result in component failure and building closure. Council agreeing to progress with LEIP funding following Business Case. Diminishing level of investment coupled with increased costs (inflation and construction costs) mean many buildings and building elements are deteriorating at a rate which may not be able to be addressed via revenue (maintenance / reactive) expenditure. This is beginning to impact on the use of buildings, capacity of the school, flexibility to deliver the curriculum, health & safety standards, support for pupils with complex needs and our inspection ratings. This will continue unless the number of properties are reduced or the capital and revenue budget is increased. Service Development Updated Business Case being prepared for LEIP funding for Tobermory will result in significant investment to address condition and suitability (service development project) Discovery of RAAC within John Logie Baird Primary resulted in significant investment identified for repairs to replace (service development project) Scottish Government roll out of Universal Free School Meals (UFSM). The UFSM has identified works to be carried out in identified schools to support the roll out of free school meals to all primary pupils within Scotland. Unknown if this will be back on the agenda for Scottish Government during 24-25. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above At current funding levels within the block allocation the focus will remain on high and medium risk Asset Sustainability priority projects – therefore no funding is allocated to ‘service development’ projects John Logie Baird works ongoing to remove RAAC and reinstate learning spaces Continued development of Business Case as part of LEIP to bring new Campus to Mull The aim is to improve condition scorings at the following schools: Tobermory 3-18 suitability scores in the following schools: Lochgoilhead Primary, Keills Primary, Tarbert 2-18 As per decision of Community Services Committee in August 2023, Capital works relating to new Additional Support Needs provision by way of new learning centres in, Mull and Hermitage Academy. £2.219M reserved for Asset Sustainability will be used to undertake major maintenance and keeping assets that we have wind, watertight & safe ensuring schools remain in a minimum B category and avoid slippage into C Unfunded Investment Priorities None identified that would cause Health and Safety risk Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Asset Sustainability Gaelic – See below nil Service Development Climate Change - See below Climate Change - See below Strategic Change Bid for Learning Estate Investment Programme (LEIP) Funding Climate Change - See below Major opportunity to access Government flagship investment programme Learning Estate Investment Programme (LEIP) for new campus on Mull. In relation to climate change, opportunities for external funding will continue to be explored to allow delivery of projects similar to the Non-Domestic Energy Efficiency Framework (NDEEF). These opportunities could offer low carbon solutions throughout the wider Argyll and Bute area, which would not only assist the Council in its journey to Net Zero Carbon (NZC) but would also result in financial benefit through revenue savings or additional income. The delivery of these types of project which fall into a spend-to-save category will also consider Prudential Borrowing as a funding source i.e. where simple payback breaks even in relatively short timeframes. Page 187
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Links to relevant strategies Corporate Asset Management Strategy Learning Estates Strategy ASN provision across Argyll and Bute CO6: We have an infrastructure that supports sustainable growth Page 188
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PRIORITY IMPROVEMENT PLAN – ASSET GROUP SUMMARY Asset Group Council Owned Buildings Group Lead / 3rd Tier Manager Ross McLaughlin & Craig Houston Description of Asset Group and Condition Assessment This is a new Asset Grouping for 2025/26 as specified in the newly adopted Capital Investment Strategy. The majority of Council owned buildings are part of this grouping that includes Offices, Health and Social Care Buildings, hostels, LIVE Argyll Properties and Depot Buildings. It excludes Education Buildings (schools) and operational specific buildings like public toilets, airport buildings and crematoria. Building condition and suitability is measured in accordance with the Local Government Benchmarking Framework (LGBF). The condition rating of buildings is measured through an assessment of the main elements of the building (roof, walls, windows, doors, services etc.) via a weighted scoring matrix. Suitability is measured in a similar manner but instead of building elements, assesses themes including: location; accessibility; building facilities; the working environment; and ICT infrastructure etc. These assessment methodologies have recently changed and in moving forward will require more input/assessment for each property. All information is recorded within the Council’s property management system, Concerto, and LGBF returns are made on an annual basis SHARED OFFICES Group No. Condition Suitability A B C D A B C D Owned 24 2 22 0 0 9 11 4 0 Leased 1 0 1 0 0 0 0 0 0 LIVE ARGYLL Group No. Condition Suitability A B C D A B C D Community Centres 4 0 2 2 0 0 3 1 0 Leisure Centres 4 1 3 0 0 0 3 1 0 Halls 5 1 4 0 0 1 3 1 0 Libraries 11 4 7 0 0 2 7 2 0 Museums 1 0 0 0 0 0 1 0 0 Archives 1 0 1 0 0 0 1 0 0 Sandbank HQ 1 0 1 0 0 0 1 0 0 Sport Centre 1 1 0 0 0 0 1 0 0 Campbeltown Pavilion 1 1 0 0 0 0 1 0 0 HOSTELS Group No. Condition Suitability A B C D A B C D Hostels 2 0 2 0 0 0 2 0 0 HSCP BUILDINGS Group No. Condition Suitability A B C D A B C D Elderly Persons Homes 7 5 2 5 2 Children’s Homes 5 3 2 3 2 Resource Centres 3 3 1 1 1 Offices 8 3 5 1 6 1 Other 6 6 2 3 1 Page 189
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DEPOTS Asset Type No. Condition Suitability A B C D A B C D Depots/Workshops 22 1 12 6 3 1 12 8 1 A=good; B=satisfactory; C=poor; D=bad Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block allocation Scottish Government 1.374 1.281 1.146 1.146 Block allocation Carried Forward Scottish Government 3.049 2.267 (0.011) 0.000 Non Domestic Energy Efficiency Framework (NDEEF) Scottish Government 0.124 1.063 0.00 0.00 Islands Programme Scottish Government 0.400 0.050 Partner contribution HSCP 0.881 Strategic Housing Fund Council 0.080 Totals 5.908 5.934 1.135 1.146 2024-25 Overview Investment Strategy This is a new asset category however there has been notable projects delivered or planned during 2024-25 by LIVE Argyll, Shared Offices, Health and Social Care Partnership and Depots. LIVE Argyll have completed renovation works at Lochgilphead CEC, upgrades to Health Suite at Aqualibrium. Moat Centre, Rothesay re-wired. New reception and windows at Rothesay Leisure Centre. During upgrade works to Riverside Leisure Centre Dunoon significant structural corrosion was identified. All works have paused and strategic approach to address the structural issues are now required. Shared Officers – continued rationalisation of assets, mothballing of Whitegates, leasing out of Helensburgh and Lomond Civic Centre. Planning for redesign of Kilmory and rewire. Depot Buildings – Demolition of dangerous building and erection of temporary building at Bishopton Road Lochgilphead. Health and Social Care Partnership – Tigh A Rudha, Tiree upgrade remains ongoing. The recently acquired Kintyre Care Home has also required several capital investments to upgrade fabric and energy efficiency. Hostels – Window investment at Oban Hostel and roofing repairs at Dunoon. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Principles are:- 1. Asset Sustainability Building assets require to be safe and health and safety compliant to remain operational. Due to the size of Council portfolio and increasing cost of construction and maintenance substantial investment is required to simply maintain our current building stock. Property condition and suitability assessments are reviewed on a 5 year cycle to prioritise investment. Work is required to maintain the facilities in a wind and water tight condition and to ensure compliance to legislative and regulatory requirements. Work will include, roof refurbishment, boiler replacement, re-wire of Page 190
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ageing buildings, remedial work to emergency lighting and fire prevention systems and this will include other building plant equipment. Notable Asset Sustainability projects that are planned are Struan Lodge (Dunoon) re-wire (currently out to tender and subject to review) and similar full re-wire required of Kilmory which will form part of wider redesign project. Works to investigate structural issues at Riverside, Dunoon and solutions will be a significant project that requires strategic overview. It is also notable that Care Inspectorate inspect Hostels and Care Homes and substandard buildings may be subject to enforcement and potential closure. 2. Business Development The asset group managed by differing departments is ageing and requires more capital investment to ensure it remains in an operable state. Year-on-year the Capital Investment is becoming less which in turns places greater strain on an already insufficient central repairs budgets. Underinvestment of Capital funds will lead to facilities that will further deteriorate in condition and suitability and inevitably reach a stage where they are deemed not fit for purpose. Failure to maintain assets and ensure they are fit for purpose will adversely impact on Council and partners ability to deliver agreed service specification requirements and fulfil charitable objectives. Business Development activity may assist teams or partners delivering services in another way that may reduce or eliminate need for buildings – can be a precursor to Principle 3 (Disinvestment) Notable Business Development projects being progressed in 2025/26 include review of Corran Halls business model, Care Home Programme and Library Services in partnership with HSCP and Live Argyll. Thomson Court Care Home on Rothesay expanded bed spaces to meet increased demand. Although Capital funding is very limited, it is important for liveArgyll to be aspirational in its business planning and strategic thinking. Being responsive to changing customer needs and usage trends, liveArgyll would propose business case development of Corran Halls, Ramsay Hall, Sandbank Building and several Libraries. Investment in depots to create inspection or 3rd Party MOT Stations is also considered to be a business development opportunity particularly in Campbeltown, Helensburgh and Lochgilphead. Construction has commenced on new Business Parks at Kilmory and Oban Airport. Business development could include the construction of business / industrial units for commercial lease to create income that can be reinvested into other priorities. 3. Disinvestment, Disposal or Repurpose Buildings not fully utilised Success has been demonstrated with maximising efficiency of our building stock via Our Modern Workspace Programme where 10no office buildings have been mothballed or repurposed. More emphasis will be placed on this in coming year with focus on Kilmory HQ and Live Argyll + HSCP Properties. Notably in Lochgilphead and Oban. The depot rationalisation board will also continue. Reducing the number of buildings reduces operational costs such as utilities, non domestic rates, maintenance and cleaning. UNFUNDED PRIORITIES Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) Riverside Leisure Centre (Dunoon) – temporary structural works £305,000 Calculated £305,000 Asset Sustainability (ESSENTIAL) Riverside Leisure Centre (Dunoon) – RIBA Stage 0 - Business Case Development for new Leisure Centre £200,000 Indicative £200,000 Strategic Change Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Page 191
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Islands Programme Funding Part funding Tigh A Rudha, Tiree Islands Programme Funding – Thomson Court Care Home Rothesay Scottish Government Funding – Bairns Hoose Grant award Development of Bairns Hoose project for HSCP Place Based investment Funding Our Modern Workspace funding for office rationalisation in Rothesay Strategic Housing Fund For Housing related enabling works or delivery Links to relevant strategies Capital Investment Strategy Local Development Plan 2 Council Corporate Plan De-carbonisation Plan Page 192
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PRIORITY INVESTMENT PLAN – ASSET GROUP SUMMARY Asset Group ICT 3rd Tier Manager Gerry Wilson Description of Asset Group and Condition Assessment Asset Group No and/or value. Condition Suitability A B C D A B C D Server Infrastructure Overall 1,941k 859k 890k 24k 469k 859k 890k 24k 469k PC, Laptops and Tablet Devices - Corporate £906k 276k 213k 226k 190k 276k 213k 226k 190k PC, Laptops and Tablet Devices - Education 2,496k 987k 516k 478k 514k 987k 516k 478k 514k Communications Equipment incl network devices and Broadband 2,492k 811k 962k 496k 223k 811k 962k 496k 223k Supported Business Software Applications(Number) 75 54 12 9 0 50 14 11 0 Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Gov 0.771 0.768 0.688 0.688 Block Allocation Carry forward Scottish Gov 0.043 0.060 0.132 0.000 Additional Council Funding Council Reserves 0.605 0.453 0.000 0.000 Total 1.419 1.281 0.820 0.688 2025-26 Overview Investment Strategy Asset Sustainability – All of the Council’s ICT assets are replaced on a rolling cycle. PCs and Laptops are replaced on a 4 year (corporate) or 5 year (education) cycle. Major infrastructure assets such as servers, firewalls, and network routers and switches are replaced every 6 years. This is an industry standard approach to the maintenance of critical infrastructure designed to minimise the risk of service failure which would otherwise result in poor system reliability, the unavailability of major systems, and a consequential failure to deliver front line services. The expected lifespan of ICT infrastructure assets is determined by manufacturer support availability, age, or fitness for purpose. The ICT Service normally apportions part of the ICT Block Allocation each year to cover the annual PC Replacement and network infrastructure asset costs. Every six years we also have to prioritise our spend on our two data centres (the heart of the ICT environment) which normally means we have to allocate the majority or all of the block allocation for that year to servers and network equipment. The data centres continue to host several hundred council applications as the true cost of migrating to the cloud remains Page 193
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unaffordable for many systems. The data centre upgrades started this year and will continue through 2025/26. We face enormous inflationary pressures on the ICT Capital Programme as the post pandemic global supply crisis impacts on technology equipment pricing. The current need to prioritise investment in critical server and network assets for the data centres means there would have been little or no funding available for PC replacement or other service development projects without the additional capital agreed at the last budget meeting or without drawdowns from the Capital Contract Increases Earmarking fund to cover some of the inflationary and exceptional cost increases. Our strategy is therefore based on the proposed drawdowns from those two funding sources being allocated to the affected asset replacement projects before the block allocation is then distributed across the remaining sustainability projects – IT Network and Server infrastructure and PC Replacement. Service Development and Strategic Change - The ICT Development framework establishes a consistent and transparent method for the evaluation of ICT business case based proposals being presented to the Capital Investment Board. The framework allows competing demands for Council resources to be compared like for like with the purpose of establishing an ICT Development Plan that includes a mix of small and significant ICT developments that are both affordable and deliverable. The ICT Development Plan determines the ICT Asset service development priorities and the levels of funding required to meet them. No new business cases have been approved at the Capital Investment Board for new business application systems or replacement of existing business application systems Risks 1. All ICT Assets - Failure of key infrastructure supporting technology components that are critical for day to day service delivery across all services of the Council. The severity and the reach of the impact will very much depend on which components fail and consequences for individual services but could also be cross Council affecting. As technology components age and move out of support, the Council risks non- compliance with PSN, Cybersecurity and PCI DSS obligations. 2. PCs and laptops are currently replaced on a 4 year Corporate and 5 year Education cycle with no warranty or maintenance on PCs after the first 3 years. This has consequences for the reliability of desktop equipment. On warranty expiry, the Council is required to effectively self-insure against failure. 3. Service Development - In addition to impacting our ability to comply with our security obligations, the risk of underinvestment for key business application systems will result in missed opportunities for greater efficiencies and service improvements across council services. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Please Note – anything identified as RED RISK is unfunded. Server Sustainability Replacement of Server equipment in Kilmory and GWITC so that our infrastructure is robust, supported and fit for purpose for at least 6 years. Major investment on the data centre servers is underway to ensure that the servers will require minimum investment over the following 5 years. The funding requirement for servers and associated software has been met from a combination of the block allocation and drawdown from the Capital Contract Increases Earmarking fund and will continue through 2025/26. NO RED RISK FOR 2025/26 PC Replacement Replacement of Corporate PCs due to become red risk assets (> 4 years old) in 2025/26, with 3 years of warranty. Replacement of Education PCs that either are already red risk assets or due to become red risk assets (> 5 years old) in 2025/26, with 3 years of warranty. Page 194
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Note – the PC replacement programme is based on a continuous cycle of investment. One quarter of all corporate PCs were expected to be replaced each year alongside one fifth of Education PCs each year. Exceptional price rises in secondary school device equipment this year means that the original budget of 669k is insufficient to cover the replacement of devices at a cost of £704k in 2025/26. The additional funding requirement of 35k has been met from existing block allocation. NO RED RISK FOR 2025/26 IT Network Replacement of IT Network Infrastructure technologies which are either due to become or are already end of life assets in 2024/25. This investment will result in these assets being fit for purpose for potentially 6 years. This includes replacing end of life network switches at our Kilmory and GWITC datacentres, as well as replacement of network routers and switches across a number of our schools and offices. More network equipment will need to be replaced in 2026/27 and we are expecting a large amount of RED RISK assets (approx. £405k) in 2026/27. For 2025/26 we have an immediate shortfall as follows: Due to greater increases in pricing of equipment than anticipated and short notice of equipment reaching end of life, the existing funding (£152k) is insufficient to meet the replacement of equipment at a cost of £223k in 2025/26. This results in a RED RISK emerging for Network equipment in 2025/26 of 71k. Key Business Applications No business application red risks have been identified definitively beyond 2024/25 at this time. Unfunded Capital Pressures The ICT Management team follows an industry best practice approach for the replacement of key technology assets based around the age and condition of each asset type. This is required as part of our statutory membership of the PSN where we are obligated by the Cabinet Office to maintain our network of servers and devices at current supported levels. The PSN in turn allows us access to their private network to collaborate and share data with other public sector partners such as the National Registrars for Scotland, HMRC, and DWP in a safe, secure, and trusted manner. Our investment priorities are therefore based on sustaining our complex network of circuits, routers, servers, pcs, and applications and this is reflected in our three priorities for 2025/26. Funding from the block allocation, coupled with contributions from previously agreed Capital Contract Increases Earmarking fund will allow us to only partially replace red risk critical IT server and infrastructure assets for 2025/26. This is illustrated in the following table for 2025/26: Service Priority Expected Cost in 2025/26 Budget available Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. IT Networks 223k 152k calculated 71k Asset Sustainability (ESSENTIAL) TOTAL ADDITIONAL FUNDING REQUIRED £71k Match funding Opportunities/External Funding Achieved 2023-24 Opportunities 2024-25 Page 195
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Asset Sustainability Service Development Strategic Change Links to relevant strategies ICT and Digital Strategy 2021 -24 Page 196
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PRIORITY INVESTMENT PLAN – ASSET GROUP 2 SUMMARY Asset Group Road and Footways 3rd tier Managers Hugh O’Neill and Tom Murphy Description of Asset Group and Condition Assessment Asset Group Road and Footway Condition No and or/Value* CONDITION (Percentages based on total asset value) Green Yellow Amber Red Roads *See below comments £2.09Billion 50.24% 9.36% 26.64% 13.76% Footways £78.3Million * * * * This can be further broken down to road classification as per below table: * There is no similarly automated footway condition survey mechanism. A Safety Inspection programme, with a frequency of annual to monthly visits, based on the hierarchy of the footway, is carried out by the inspection team. Generally, footways are considered safe and fit for purpose with maintenance works undertaken in response to identified defects or public complaints as investment and resources permit. The externally delivered Road Condition Survey was not fully carried out in 2023 and missed most of our island roads, we have therefore had to use the previous year’s RCI for the purpose of this document Capital Programme, as such the above table also refers to last years RCI results. Page 197
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Parking: Argyll and Bute have 118 off street car parks ranging from formally laid out urban car parks to less formal more rural car parks. There is no fixed scoring mechanism for our car parks, although safety inspections are carried out to a standard similar to those carried out on the road network. Asset Group No. Condition Suitability Car parks 118 A B C D A B C D 42 53 22 1 N/A N/A N/A N/A Argyll and Bute Council has 29 Pay and display car parks. There is no capital funding for car parks – the car park maintenance budget money is funded from income raised from fees and charges. Investment (current and planned) Funding Roads Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 3.412 2.000 3.823 RIS Total 3.823 RIS Total Block Allocation Carried Forward Scottish Government 0.610 (0.222) 0.00 0.00 Additional Roads Reconstruction Council 4.588 0.000 0.000 0.000 Page 198
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Weather Incident 2023 Council 3.208 1.100 0.000 0.000 Claonig Landslip Council 1.570 0.030 0.000 0.000 CHORD Funding Council 0.060 0.000 0.000 0.000 13.448 2.908 3.823 3.823 Funding (Car Park) Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 TOTAL 0.000 0.000 0.000 0.000 2024-25 Overview Investment Strategy Prioritisation of Asset Sustainability: Road condition is measured by the Scottish Road Maintenance Condition Survey (SRMCS) which assesses parameters such as surface texture and cracking, smoothness and rutting. This provides an indication of the residual life of the road structure. It should be noted that the flooding and road closures experienced in October 2023 due to excess rain are likely to continue due to climate change. It is therefore imperative that appropriate road maintenance including drainage and ditch clearance is carried out to alleviate flood and land slip risks on our Council roads. More consideration needs to be given to climate change adaptation regarding roads and transport infrastructure. CAPITAL RESURFACING INVESTMENT OPTIONS Argyll and Bute Council take part in the Scottish Roads Maintenance Condition Survey (SRMCS) contract which generates the road asset condition data presented in this report. Further detail on this methodology can be found in the Annual Status and Options Report produced each year. This methodology provides the Council with road condition deterioration modelling based on our proposed investment levels. For the 2025/26 financial year investment levels of £2m, £3M and £11M have been used for modelling purposes to determine the effects of these levels of investment on the condition of the road carriageway. The Scottish Statutory Performance Indicator (SPI) for road condition is the percentage of a road network that has an RCI of 40 or more (ie is in the ‘Red’ or ‘Amber’ categories). The below lists 3 options where direct comparison can be made with investment against a 20 year profile for road condition. Further budget modelling for £5M and £8M are available in the ASOR. OPTION 1— £2M An annual investment of £2m would lead to very substantial deterioration on overall RCI, this would significantly increase risk to road users safety and may well leave the council open to criticism. The volume of reactive temporary repairs would steadily rise, year on year as would public liability claims. Customer satisfaction levels can be expected to decrease dramatically. Page 199
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OPTION 2— £3M An annual investment of £3m would lead to a substantial deterioration on overall RCI, this would significantly increase risk to road users safety. The volume of reactive temporary repairs would steadily rise, year on year as would public liability claims. Customer satisfaction levels can be expected to steadily decrease. OPTION 3— £11M An annual investment of £11m (based on 2024/25 costs) would largely maintain the current condition of the road carriageway network. Prioritisation of Strategic Change: The value of undertaking adequate preventative maintenance works cannot be overstated. It is the most vital and fundamental function required to extend infrastructure service life, strengthen network resilience, and minimise demand for capital investment. Over the last 10 years, where we have seen average investment of at least £8 Million on Roads Reconstruction, RIS have been able to improve our road condition which in turn improves visitor numbers/local businesses as well as supporting our communities daily commute. However we have seen recently rises in the costs of materials and vehicles etc which has now increased investment from £8M to £11M to keep over 50% of our roads in the good condition category. The initial improvement to over 50% was purely down to investment and the support provided by members allowing RIS officers to manage the network effectively. Footways Footways investment of £1m over previous 3 years has tackled some of the worst identified sections of the network aimed at reducing reactive maintenance demands. There is no planned capital footway investment for 2025/26. Our footways have a depreciation cost of approximately £1M per annum, as calculated by SCOTS, therefore a steady annual investment required to prevent the footways from deteriorating and maintained safe and proportionate for use. Risks 1. Increase in third party insurance claims. This would be due to an increase in potholes and road defects as funding was not sufficient to treat roads properly. 2. Restricted traffic and the possibility of some roads having to be closed on safety grounds. Failure to fully deliver the duty to maintain, through limited funding as a Roads Authority and a lack of funding will require prioritisation of routes which may well restrict vehicular sizes on certain roads to prevent further decline/damage. This would include consideration of weight, width and length limits on our roads as well as restricted speed limits and ultimately road closures if roads were to become unsafe due to damage. The practicality to deliver on road closures or restrictions also imposes a cost on the council funds to provide traffic management and Temporary Traffic Regulation Orders. 3. Detriment to business and tourism should the road network deteriorate to a point that its condition is not convenient for the travelling public. 4. Increased risk of flooding and land slips should drainage and ditch clearance works not be carried out regularly. This was highlighted in the flooding from October last year where land slides closed off several of our roads with a cost in excess of £10m for the clear up of the roads and surrounding area. Page 200
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Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Asset Sustainability: Carry out a mix of surface dressing, edge strengthening, resurfacing works. The surfacing works will include proportionate drainage works. Works will be identified from condition surveys, collision data, and known development activity and reports from the public. Final programmes may be adjusted to take account of any winter deterioration. Strategic Change: An annual investment of approximately £11M would maintain the overall RCI provided there was no real change to inflation, however as inflation and costs increase the steady state budget must also be increased. Without this inflationary adjustment, the volume of reactive temporary repairs would steadily rise, year on year as would public liability claims. Customer satisfaction levels can be expected to steadily decrease. Unfunded Capital Pressures: Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Road Maintenance £11M to retain steady state Calculated as per agreed methods £9M (if £2M is allocated to Roads Capital from the Block Allocation) Asset Sustainability 2. Footway Maintenance £950k to retain steady state Estimation of condition calculated as three percent of gross replacement cost of the asset. £950k Asset Sustainability Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Asset Sustainability Active Travel Funding Road Safety Improvement Fund £144,653. STTS Crown Estates Funding RTIF (not available for 2024/25, therefore may not be available for 2025/26) Road Safety Improvement Fund Page 201
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Service Development Community Regeneration Fund Islands Infrastructure Fund Strategic Change Links to relevant strategies Item No 7 ASOR EDI Report The road infrastructure is also covered by the Roads Asset Management Plan (RAMP) which has been carried out as part of a national project steered by SCOTS. This means that the roads asset infrastructure’s condition can be compared not only across Argyll and Bute, but across the whole of Scotland. Page 202
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PRIORITY INVESTMENT PLAN Asset Group Street lighting 3rd Tier Manager Tom Murphy Description of Asset Group and Condition Assessment Gross street lighting stock replacement cost (new replacement) from the current Asset Register is £47m. We have 13,616 Street Lighting Columns. It is estimated that 35-45% of these columns have exceeded their expected service life of 25-30 years, with some in the region of 70 years. Significant benefits in terms of energy efficiency and public amenity have been delivered over recent years through the programme of replacing old luminaires with efficiency LED units and associated targeted dimming of lights. Carbon emissions have greatly reduced as a result of the project. Service Standards: To ensure that our asset is maintained properly, electrical certification / testing is required every 6 years with column condition and ranking carried out every 4 years as part of scheduled planned maintenance. The next round of testing (Categorised as planned maintenance) is due 2025/26. Inspections undertaken of columns as part oif the LED programme has provided a prioritisation of columns due for replacement with the residual funding from the LED project together with other capital allocations that have been received. Investment (current and planned) - Updated by Finance for 2025-26 Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 0.150 0.000 Block Allocation Carried Forward Scottish Government 0.175 0.369 LED Project - Prudential Borrowing Council 0.300 0.321 0.625 0.690 0.000 0.000 2024-25 Overview Investment Strategy The LED Upgrade Project funded by Prudential Borrowing is nearing completion in terms of luminaire upgrades, we are still looking to finalise this within financial year 2025/26 To date 290 columns have been identified in the poorest condition category and will be replaced through the LED Upgrade Project. In addition, with the extra capital funding received during 2023/24, a number of improvements schemes have have been completed delivering a further upgrade the lighting stock. The Carry Over and the capital budget of £150k for 2024/25 9as per the table above) will see this column and cable replacement works continue. Risks 1. Insufficient investment may lead to column and or systems failure with the possibility/risk of damage to individuals/property. Page 203
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2. Health and safety concerns re columns that are old and rusted with the potential to fall down in adverse weather. 3. Lack of reliability and increased outages would lead to a corresponding increase in customer contact/complaints and a negative impact on the Council’s reputation. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Lighting has benefited from investment to change luminaires to low energy LED. This has approximately halved our energy consumption and has provided benefits with significantly reduced light pollution and which benefits dark skies. Without continued investment for an aged cabling and column inventory, we will only be able to plan to improve a small percentage of lighting assets. We prioritise funding through a study of any planned maintenance findings, analysis of fault records and reliability, light level meter checks for inadequacies, column condition scores – all will be considered to compile and prioritise programs of work. Possible Savings Proposals Currently Being Considered. Argyll and Bute could consider switching lights off between midnight and 05:00hrs. Potential savings if street lighting is switched off between midnight and 5am are significant. The figures have been calculated using the current inventory with any non-street lighting equipment (signals, beacons, sign lights, controllers etc) excluded. When calculating the switch off kWh’s, any item that currently operates on a dimmed profile has been calculated as being in the appropriate dimmed state outside of the switch off period. It’s estimated that around 30% of the Street Lighting Inventory is switched on/off by Photocells fitted to the Luminaires. Photocells react to natural light levels and bring lights on at dusk and switch them off at dawn. 70% of the network is controlled by Time Clocks where we’d currently be able to set times for specific or altered burning regimes. Time clocks would need to be introduced across the whole of the network to set any new switching regime so there would need to be a spend to save approach applied. Top three service/asset group priorities Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Completion of LED installation programme LED Business Case Calculated 0 Asset sustainability 2. Column replacement and cabling works £854k Calculated * Asset sustainability 3. Continue asset sustainability works tbc Indicative – value tbc * Asset sustainability The review of the LED, column and cabling requirements for street lighting will identify funding requirements for future lighting works. Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Page 204
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Asset Sustainability Service Development Strategic Change Limited opportunities for match funding/external funding. Historically Scottish Futures Trust have provided interest free loans for lighting however it is understood that this funding stream is no longer available. Links to relevant strategies LED strategy for converting low efficiency luminaires to LED. Climate Change strategy. Page 205
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PRIORITY INVESTMENT PLAN – ASSET GROUP 3 SUMMARY Asset Group Amenity 3rd Tier Manager Hugh O’Neill and Tom Murphy Description of Asset Group and Condition Assessment Argyll and Bute Council has 131 Cemeteries with 68 Closed for the sale of lairs. They are however still being opened for interments as well as the Council being responsible for the upkeep of the Cemetery. They have been listed as Suitability D in the above Table. 63 Cemeteries are open for the sale of lairs, however they have been broken down in the condition table to whether they have 20+ years Condition A, 10-20 years Condition B, 5-10 years Condition C and 0-5 years capacity Condition D. Argyll and Bute Council have 30 Play parks which are listed as D in urgent need of repair, C in need of repair, B minor repairs needed and A in good order. Argyll and Bute Council have 25 Sports pitches parks which are listed as D in urgent need of repair, C in need of repair, B minor repairs needed and A in good order. Argyll and Bute Council have 60 Public Conveniences are listed as D in urgent need of repair, C in need of repair, B minor repairs needed and A in good order from the condition survey. - Sports Fields - We have 25 Sport Fields which cater for a mix of football/shinty and rugby. We have listed them as A=Good condition/B=Reasonable Condition/C=Poor Condition. Most require drainage work as well as work to improve the playing surfaces of the pitches and update/replace fencing. - Stadiums – We have 3 stadiums which are listed as 2 in good condition and 1 in poor condition - Toilets – 16 high footfall public conveniences are in the process of having charging infrastructure installed through a £300,000 scheme [£100,000 Council capital; £200,000 Coastal Communities]. Income received can be used to meet previously unachieved income targets. Depending on the level of income received, information from these 16 sites following the fitting of the charging infrastructure can be used in a business case to consider extending the number of public conveniences where charges are made. Asset Group No and/or value. Condition Suitability A B C D A B C D Cemetery 131 47 8 3 5 0 0 0 68 Parks and Open Spaces 30 Play Parks 6 4 18 2 4 6 16 4 Parks and Open Spaces Sports Fields 5 6 14 0 3 6 9 7 Parks and Open Spaces Stadium 2 0 1 0 0 3 0 0 Toilet facilities 55 7 20 27 6 6 15 20 19 Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 0.100 0.100 0.000 0.000 Block Allocation Carried Forward Scottish Government 0.029 Capital Grant (Play Parks) Scottish Government 0.547 0.391 Coastal Communities Fund Crown Estate 0.400 0.109 Additional Allocation - Cemeteries Council 0.310 1.386 0.600 0.000 0.000 2024-25 Overview Page 206
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Investment Strategy Cemeteries Officers are reviewing the capacity of cemeteries, those with less than 5 years capacity are prioritised in line with budget availability. Cemeteries are either extended or when this is not possible then nearby land is identified where possible within Council ownership and if not then land owners are approached to purchase land. To support cemeteries with less than 5-10 years capacity, the EDI Committee has agreed a policy in regards to lair availability, whereby the pre-sale of lairs is stopped when capacity is less than 5-10 years. There is currently funding within the Capital Budget which at this time will cover the immediate requirements. However this is dependent on whether officers can purchase land at a reasonable cost as well as abiding by SEPA rules which have been tightened around water courses. Further to this, although predicted in the listed years this again is dependent on work with land owners where delays are outwith officers control. Play Parks Play Parks have been reviewed by trained officers to identify defective equipment and surfaces. Previously no funding has been available and defective equipment has either been removed or fenced off. On occasion funding sources have been identified to locally refurbish equipment and play parks such as Atlantis in Oban. Engagement has concluded with elected members to agree a suitable spend for the budget locally. Play park funding will be covered by the Scottish Govt budget for another two years. There are no further plans to develop play parks further than this. Pitches Most pitches are in need of drainage work as well as work to improve the playing surfaces of the pitches and update/replace fencing. Several pitches have previously had drainage works carried out and now at least 6 need urgent drainage works to enable sports to be played on the pitches following wet periods. In regards to Rothesay Stadium, this requires extensive drainage works as well as building works to ensure health and safety is not compromised. Work is also required to continue to improve the mobile stand, to alleviate this issue and support the Bute Games Operations staff have made this a permamnent structure rather than a temporary stand. This works but requires an annual application for planning. Public Conveniences Various public conveniences (PC) are undergoing improvements and general upgrades. At the P&R Committee meeting on 13/10/22 additional funding was approved subject to SG confirming the anticipated level of Coastal Communities funding being received. 16 high footfall public conveniences are in the process of having charging infrastructure installed through a £300,000 scheme. 16 PCs are being upgraded to door entry systems which will generate an income, through door payment systems, for the council which will contribute towards the asset sustainability and general day to day maintenance of the PCs. The service has developed a number of robust partnerships with community groups to assist with the opening, closing, stocking and maintenance of public conveniences. This partnership approach, whilst fostering a collaborative arrangement with the community, it also helps to reduce direct costs to the Council. As a general rule the Council maintain full responsibility for the maintenance of the fabric of the building with the community groups carrying out the day to day servicing and cleaning duties. The locations with partnerships in place are: Ardentinney Tayinloan Pensioners Row Calgary Scaranish Officers are waiting on the proposed partnership with MICT being approved (Internally). This will allow MICT to open their facility as a Public Convenience and the Council to remove the existing toilet block which is in poor condition. Reservoirs The Council is defined as Reservoir Manager for 2 assets at Kirk Dam, Rothesay and Bishops Glen, Dunoon. There is a requirement to regularly inspect these structures and undertake any remedial works that are specified in the interest of safety and enforceable by SEPA. Risks of insufficient funding to carry out asset sustainability and asset improvement works: Page 207
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1. As a Burial Authority, the Council will risk being in breach of legislation should there not be sufficient funding for cemetery expansion and development. Further, this will damage the council’s reputation should more cemeteries close and cause negative feedback from deceased relatives etc. 2. Sports pitches would become unfit for purpose which would be detrimental to the council’s objective of a healthy community. This would also see clubs using all weather facilities at the council’s High schools, this has recently been raised as an issue with clubs being unable to book the pitches due to over subscription. Officers have also experienced sports clubs taking their bookings to neighbouring authorities. Ongoing discussions with the local sports group regarding the development of Mossfield stadium in Oban have paused pending sufficient information to satisfy external funders/grant organisations. Discussions are ongoing with Oban rugby club around improvement to the pitch the club use adjacent to Mossfield stadium. 3. Breach of Health and Safety legislation if toilets are not maintained in a good condition and reputational damage to the Council. Not maintaining our public conveniences also limits the opportunities for the council to engage with potential third sector partners. It is interesting to note that there is no financial allocation through the GAE settlement for public conveniences. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above 1. Cemetery investment continues to be prioritised on extending cemeteries with limited life as per the asset cemetery plan considered by EDI Committee in November 2023. 2. Sports field investment will be prioritised towards proportionate works which ensure that the sports facilities are available and fit for purpose for both young people and adults. Much of this work would include drainage of the playing surface, boundary fencing and any lighting together with changing rooms and associated buildings etc. All of these works effectively falling within the asset sustainability category. 3. Investment in playing fields would be prioritised where third party external funding can also be secured encouraging community groups to secure investment and work in partnership with the Council where this can be demonstrated to be sustainable long term. 4. Public convenience investment will be used to ensure we meet statutory requirements in terms of health and safety and public health. 5. Where business cases stack up, further investment over and above the 16 currently funded, will be made to generate income and a self-financing model through additional charging infrastructure being installed. Unfunded Capital Pressures Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Sports facilities/playing fields areas £938k Indicative £938 Asset Sustainability – carrying out proportionate works to ensure sports areas/playing field are available and fit for purpose. Works will be prioritised base on health and safety, facility use and value for money. Experience of previous expansion and land purchase timescales highlights that at least 5 years are required in some cases to identify, source, purchase and prepare the land for use as a cemetery. This continues annually with work ongoing to estimate further budget costs. Match funding Opportunities/External Funding Achieved 2025-26 Opportunities 2026-27 Asset Sustainability £391k from Scottish Govt Play Park Fund Page 208
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Service Development Currently ongoing partnership discussions with sports clubs in Oban around attracting local investment to improve Mossfield Stadium and other sports fields in the Oban and Lorn area. Potential opportunities which are being pursued with the local sports group regarding the development of Mossfield stadium in Oban have paused due to the committee requiring to obtain certain aspects to satisfy potential funders. Discussions are ongoing with Oban rugby club around improvement to the pitch the club use adjacent to Mossfield stadium. Strategic Change Links to relevant strategies: Play Park and Cemeteries: December EDI (Items 5 and 7). Page 209
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PRIORITY INVESTMENT PLAN – ASSET GROUP 2 SUMMARY Asset Group Bridges and Coastal Protection 3rd tier Manager Elsa Simoes Description of Asset Group and Condition Assessment BRIDGES: 903 Bridges (over 1.5m span) Increase of 1 since March 2023 Culverts under 1.5m span arenot classified as bridge structures and so are ot included the figure above. 677 Retaining Walls (over 1.35m retained height) recorded on Council systems, however it is recognised that a gap in data is likely to exist and this figure is therefore regarded to represent circa 80% of the total number of retaining walls. Retaining walls under 1.35m retained height are not included within this figure. Bridge Condition is calculated through Structural Inspections carried out by Bridge Inspectors and are rcorded on bespoke Asset Management Software. Structural condition is measured through inspection of assets which considers each element of a structure. National guidance documents are utilised as well as a standardised Asset Management system. The Bridge Stock Condition is now reported on a weighted average per span figure. The recent results are shown in the table below: Average Bridge Stock Condition (out of 100) Critical Element Stock Condition (out of 100) 2022-24 Cycle 87.86 79.08 2020-22 Cycle 89.03 80.44 2018-20 Cycle 89.73 82.24 2016-18 Cycle 89.46 82.40 Over recent years there has been a slow decline in bridge stock condition. There is an estimated backlog of maintenance liability totalling £32.4m. With the following bridges subject to weight restrictions. Bridge No. & Name Area Restriction (MGW) A846-239 LAGGAN OLD (Weak Bridge) Islay 10T B8025-020 ISLAND ADD (Weak Bridge) Mid Argyll 3T B866-020 GLACHAVOIL (Weak Bridge) Cowal 7.5T C012-050 MILINDRY SCHOOL (Weak Bridge) Islay 13T C038-010 BRIDGEND (Weak Bridge) Mid Argyll 18T C038-050 BARMOLLOCH (Weak Bridge) Mid Argyll 18T C057-010 OLD BALLIEBEG (Weak Bridge) Cowal 18T U010-090 LEACAINN (BRENACHOILLE) (Weak Bridge) Mid Argyll 7.5T U010-100 BRANDON STREET (Weak Bridge) Cowal 7.5T U021-020 IRON (Weak Bridge) Islay 3T U022-050 GLENDARUEL (Weak Bridge) Cowal 3T U027-010 MILLHOUSE (Weak Bridge) Cowal 18T U031-010 NEWTON BURN (Weak Bridge) Cowal 10T U042-100 AIRDS HOTEL (Weak Bridge) Lorn 10T U046-010 KILBRIDE (Weak Bridge) Cowal 10T Page 210
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Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 (£m) 2026- 27(£m) 2027- 28(£m) Block Allocation Scottish Government 0.000 0.750 0.000 0.000 Block Allocation Carried Forward Scottish Government 0.315 1.248 0.000 0.000 Local Bridge Maintenance Fund Scottish Government 0.230 4.777 0.000 0.000 Capital Coastal Change Adaption Scottish Government 0.255 0.299 0.000 0.000 Bute Sea Wall Council 0.274 0.359 0.000 0.000 Total 1.074 7.433 0.000 0.000 2024-25 Overview Investment Strategy BRIDGES and COASTAL PROTECTION: Investment Strategy Bridge Inspections are carried out every 24 months in accordance with Well Managed Highways Infrastructure Code of Practice and DMRB Standards. Principal Inspections / Structural Reviews / Bridge Assessments are undertaken to determine priority of strengthening/improvement works. Capital Bridge Strengthening and Replacement Programme is prioritised using a risk-based methodology which considers overall condition and risk of structure, extent and severity of defects, usage of structure and engineering judgement. This methodology has been modified in recent years to take account of new SCOTS guidance. Revenue Structural Maintenance is currently prioritised using a risk-based methodology which considers overall condition of structure, extent and severity of defects, usage of structure and engineering judgement. Structures Investment: 1) Capital Bridge Strengthening and Replacement Programme (including LBMF) a. Strengthening & Replacement of Bridges & Retaining Walls 2) Revenue Structural Maintenance a. Bridge & Wall Inspections b. Bridge & Wall Maintenance Repairs c. Technical Approval d. Asset Management 3) Revenue Structural Assessment a. Assessment of Bridges and Retaining Walls b. Management of Abnormal Load Notifications Coastal Protection Investment: Page 211
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1) Capital Coastal Protection a. Repair, Strengthening & Replacement of Coastal Protection Assets 2) Revenue Coastal Protection: a. Coastal Protection Inspections b. Coastal Protection Maintenance Repairs c. Asset Management Risks The current level of capital & revenue funding is expected to result in an ongoing decline in the overall condition of bridge and coastal protection assets and an increase in the number of bridges subject to weight and other restrictions. This will be reflected in a reduction in the overall Bridge Condition indicator (BCi). 1. Increase in risk of bridge/road weight restrictions or closures thereby decreasing the overall functionality of the local road network. 2. Potential for communities being left isolated should any single access areas have closures or restrictions imposed. For example Seil, Easdale and Luing communities will be severely affected if Kilninver bridge had to have a restriction. 3. Inspections, assessments and works are prioritised to best manage the risks versus available funding and the Council’s responsibilities for its assets. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Top three service/asset group priorities Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) Bridges Bridge Strengthening and Replacement 28m indicative 21m Asset sustainability Structures Maintenance 4.366m indicative 4.066m Asset sustainability Coastal Protection 25m indicative 23.4m Asset sustainability The above table illustrates the total estimated backlog maintenance liability in relation to bridges and coastal protection. Assuming a 10-year programme of increased pro-active maintnenance to improve the condition of these asset groups and remove the backlog maintenance liability the funding shortfall for the 2025/26 financial year would be: Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) Bridg Bridge Strengthening and Replacement £2.8m indicative £2.1m Asset sustainability Page 212
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Structures Maintenance £0.437m indicative £0.407m Asset sustainability Coastal Protection £2.5m indicative £2.34m Asset sustainability Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Asset Sustainability COASTAL CHANGE ADAPTATION £60k Coastal Change Adaptation funding secured for and donated to Luing Community. £129,690 Coastal Change Adaptation Capital Grant 2024-25. COASTAL PROTECTION COASTAL CHANGE ADAPTATION Dynamic Coast Project funding (coastal change) Coastal Change Adaptation (£250k secured) BRIDGES Any future rounds of Scottish Government’s Local Bridge Maintenance Fund Service Development Strategic Change Links to relevant strategies BRIDGES: LEGISLATION - Roads (Scotland) Act 1984 CODE OF PRACTICE - Code of Practice 'Well-managed highway infrastructure' DESIGN STANDARDS - DMRB - Highway Structures & Bridges Series PLAN - Argyll and Bute Council - Roads Asset Management Plan (RAMP) - June 2017 COASTAL PROTECTION: LEGISLATION - Coast Protection Act 1949 POLICY - Argyll and Bute Council - Coast Protection Policy and Strategy - March 2015 Page 213
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PRIORITY INVESTMENT PLAN – ASSET GROUP 2 SUMMARY Asset Group Flood Risk Management 3rd tier Manager Elsa Simoes Description of Asset Group and Condition Assessment FLOOD PROTECTION INFRASTRUCTURE: Designed flood protection schemes in Rothesay (coastal), Dunoon (two no. fluvial alleviation schemes; Milton Burn and Kilbride Road). No formal condition rating. Concerns about Rothesay FPS are known. Investigations and studies are ongoing to determine future maintenance requirements. Kilcreggan SWMP identified Tigh Dearg Road and foul drainage issues – construction works ongoing and scheduled for completion in late 2024. Helensburgh surface water drainage has also been identified and designs are in abeyance. Other informal structures which provide flood protection to population centres would require to be documented in order to quantify the asset, owner, and condition. This is in part the purpose of the Local Flood Risk Management Plan 2022-2028, to assess risk in those areas affected by flooding. Watercourse assessments to be carried out and a schedule of clearance and repair works to be programmed. A Surface Water Management Plan has been incorporated into the Campbeltown Flood Protection Scheme and the Council aims to prioritise other areas respectively. Revenue funded temporary mitigation scheme in Oban is being progressed which includes watercourse inspections, clearance of obstructions, topographic and Bathymetric surveys, hydrologic study, repair of an existing pumping system at Lochavullin car park, consultations with SEPA on consents (for protected amphibians, invasive species and other matters under their remit) and securing of quotes for proposed works to identify if funding can be secured from available budgets or otherwise. Coastal Change Adaptation Plans are a requirement from the Flood Risk Management Plans. The Council is progressing Plans for the first selected areas with a specialist consultant. The current focus of delivery are the two Local Flood Risk Management Plans which relate to Argyll and Bute as described in this document (Highland and Argyll, Clyde and Loch Lomond). The maintenance backlog on designed flood protection assets is currently minimal (Rothesay and Dunoon) as these assets are relatively new. Current flood alleviation assets are maintained under a combination of flood, coastal, and roads budgets depending upon the context. On a wider scale there are under and un-designed flood protection assets throughout Argyll and Bute which are not formally recognised as such and may not be owned by the Council but serve this purpose e.g. the banks of the Black Lynn through Oban. There is an unknown backlog on such assets but would certainly run to tens of millions of pounds of investment to bring to an ideal condition. Scottish Government recently advised that there is no prospect of any future funding for Flood Protection Schemes in the near term. Page 214
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Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 (£m) 2026-27 (£m) 2027-28 (£m) Block Allocation Scottish Government 0.306 0.656 0.156 0.156 Block Allocation Carried Forward Scottish Government 0.907 (0.156) (0.156) 0.000 Helensburgh Flood Mitigation Council 0.000 0.427 0.000 0.000 Campbeltown Flood Scheme Scottish Government & Council 1.780 0.010 0.387 0.000 Totals 2.993 0.937 0.387 0.000 2024-25 Overview Investment Strategy FLOOD PROTECTION INFRASTRUCTURE: Investment Strategy On a strategic scale this is through the Local Flood Risk Management Plan(s) and the SEPA led National Flood Risk Assessment process to consider local history and impact of flooding as well as national flood risk based on climate change predictions – all in accordance with Flood Risk Management (Scotland) Act 2009. The cost of implementing flood protection schemes has to be less than the damages avoided i.e. a benefit cost ratio of greater than one. Non-economic benefits are also being considered by SEPA. However, the weighting this has on its prioritisation is being considered by the Scottish Government and COSLA. Risks 1. A key risk is the now confirmed loss of further investment from Scottish Government. There was a defined process currently for assessing flood risk and prioritising investment across Scotland. 2. Road closures and loss of assets – Several population centres in Argyll and Bute will be at significant risk of more frequent flooding in the future with climate change. Communities living along lifeline roads may be cut off temporarily. This will lead to considerable financial impact to properties and businesses. Ultimately, significant flooding events can lead to loss of life. Summary of Planned 2025-26 investment Investment Strategy at funding levels indicated above Top three service/asset group priorities Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) Page 215
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1. Flood Protection Delivering cycle two and three schemes as per the Local Flood Risk Management Plan cycle one and two flood studies. 41.290m (based on 2019 flood study costs) 2019 indicative costs Strategic Change. The Council is not under an obligation to deliver these schemes and no approval for them has been received. Carrying out works as identified under section 18 scheduled of clearance and repair. TBC TBC TBC. Asset Sustainability Carry out emergency and urgent reactive works punctually Unknown N/A Unknown Asset Sustainability Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Asset Sustainability Service Development Strategic Change FLOOD PROTECTION INFRASTRUCTURE: £12.172m (80%) contribution for Campbeltown Flood Protection Scheme FPS from Scottish Government. Links to relevant strategies FLOOD RISK MANAGEMENT: LEGISLATION - Flood Risk Management (Scotland) Act 2009 ADOPTED PLANS: o Highland & Argyll Local Flood Risk Management Plan (Cycle 2) o Clyde and Loch Lomond Local Flood Risk Management Plan (Cycle 2) ADOPTED POLICY - Argyll and Bute Council - Flood Risk Management Policy – March 2015 NOTIFIED FLOOD PROTECTION SCHEME - Campbeltown Flood Protection Scheme Page 216
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PRIORITY INVESTMENT PLAN – ASSET GROUP SUMMARY Asset Group Fleet Services 3rd Tier Manager John Blake Description of Asset Group and Condition Assessment Fleet services have reviewed market costs for petrol/ diesel vehicles and the cost of alternatively fuelled vehicles, e.g. electric vehicles to comply with the changes imposed by Scottish Government which prevent public bodies from purchasing small vehicles (cars and small vans) with internal combustion engines post 2025. The figures below are based on a replacement values for this part of the Councils fleet with alternatively fueled vehicles. Asset Group No and or/Value* CONDITION (percentages based on total asset value) Green / Purple Yellow Amber Red Cars and Small vans: Changes to legislation within the public sector informs us that from 2025 no petrol or diesel cars or light vans can be purchased Suitable replacements will be electric vehicles. Circa £8m to replace the existing Fleet which are 7 years or older with compliant alternatively fueled vehicles. 40% 20% 20% 20.00% Fleet Services No. Condition Suitability A B C D A B C D Fleet vehicles & plant equipment 504 TOTAL 504 Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 0.000 0.500 0.000 0.000 Prudential Borrowing Council 2.152 0.000 0.000 0.000 Earmarked Reserves Capital 0.258 0.000 0.000 0.000 Community Bus Fund Scottish Government 0.233 0.000 0.000 0.000 Total 2.643 0.500 0.000 0.000 2023-24 Overview Summary of Planned 2024-25 investment Investment Strategy at funding levels indicated above Asset sustainability - The Council has a duty to ensure vehicles are fit for purpose and comply with current legislation. Due to increasing repair and maintenance costs, an essential vehicle replacement programme continues when funding is made available. Capital and revenue savings have been identified in the procurement of new vehicles. With smaller vehicles having to be replaced with zero emission vehicles/electric vehicles beyond 2025. There is an anticipated increase in vehicle replacement costs associated with climate friendly alternatives. The cost of replacing cars and small vans beyond 2025 is £8.23m in capital expenditure over a 5-year replacement programme period or Page 217
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revenue expenditure of £1.5m per annum in revenue costs. Over a 5-year period the capital cost of undertaking this replacement programme would be £1.646m p.a. Vehicle replacements will be programmed ensuring that suitable, reliable fleet vehicles and plant equipment are available for service users, and with limited capital investment this will possibly be achieved through prudential borrowing. This will also contribute to climate change with more modern vehicles purchased and reduced CO2 emissions contributing to the wider council net zero ambitions. A full replacement of the Councils entire fleet would be at a cost of £18m i.e. an additional £10m over and above the cost of replacing the cars and small vans. The remainder of the vehicle replacement programme would ideally be undertaken over a 7-year period. Over a 7-year period the cost per annum of replacing this remaining part of the Councils fleet would be £1.429m p.a. UNFUNDED PRIORITIES Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Cars and small vans: Changes to legislation within the public sector informs us that from 2025 no petrol or diesel cars or light vans can be purchased as suitable replacements. Electric vehicles will be required to be procured. This will represent a higher purchase cost than at present. Based on age and condition of the existing vehicle stock a 5-year replacement programme is recommended at a total cost of £8.23m. This results in an annual programme of £1.646m 1.646m Calculated £1.146m Asset sustainability (like for like service will be the outcome). Improved C02 emmisisons. 2. All other vehicles and plant: Based on a 7- year average vehicle replacement period for the remaining proportion of the Councils fleet and plant and an estimated total replacement cost of £10m the annual replacement cost is estimated at £1.429m £1.429m Indicative £1.429m Asset sustainability (like for like service will be the outcome) Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Page 218
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Asset Sustainability None identified None identified Service Development None identified Funding sources relating to roll out of petrol / diesel phase out beyond 2025 Strategic Change None identified None identified Links to relevant strategies Page 219
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PRIORITY INVESTMENT PLAN – ASSET GROUP SUMMARY Asset Group Waste Services 3rd Tier Manager John Blake Description of Asset Group and Condition Assessment SEPA condition surveys and site monitoring to ensure compliance with environmental legislation. The sites are permitted by SEPA to operate the sites. Biffa through a Waste PPP contract manage sites on behalf of the Council. The sites include civic amenity and landfill sites at the one locus, mixed waste, recycling etc. is managed on site. Biffa manage Moleigh, Dalinlongart, Lingerton, Westland’s, Roading and Bogleha. The Council manage sites on Islay, Mull, Tiree and small civic amenity site on Coll and Colonsay. Officers monitor the requirements for each site. Biffa have the responsibility for infrastructure within the Waste PPP sites. Investment is required at Dalinlongart, Lingerton, Council operated sites – Gartbreck and Glengorm, there is likely to be a requirement for capital investment of £6m (estimate) for cell capping, environmental monitoring, annual surveys, additional boreholes for gas related equipment, replacements pumps, leachate monitoring points, relining of leachate lagoons and reed beds beyond the contract term in financial years 2026-27. This investment would be made through capital funds. However, if revenue funding is available this could be used to undertake the required works. Asset Group No and or/Value* CONDITION (percentages based on total asset value) Green/ Purple Yellow Amber Red Moleigh, Dalinlongart, Westland’s and Lingerton. £6.0million 0% 0% 0% 100.00% Investment (current and planned) Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Block Allocation Scottish Government 0.279 0.000 0.000 0.000 Earmarked Reserves Council 0.250 0.000 0.000 0.000 0.529 0.000 0.000 0.000 2024-25 Overview Investment Strategy Assessment and review is conducted by officers. Property have the responsibility for assessing any requirements or maintenance to the sites. Asset Sustainability is the primary driver for investment, however, there is a lack of investment made at sites. Risks 1. Future ongoing investment will be required to meet the site licence requirements that are regulated by SEPA. An estimated £6.0m is required beyond the Biodegradable Municipal Waste (BMW) Ban for site works and the requirement for on-going capital costs. Funding to achieve compliance has not been identified. This funding will be required to cap and restore all landfill sites as no waste material will be landfilled as per SEPA regaulations. 2. Non-compliance with statutory requirements and likely prosecution by SEPA if compliance is not met. Summary of Planned 2025-26 investment Page 220
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Investment Strategy at funding levels indicated above Funding is in place to convert the MBT sheds which are currently part of the PPP contract with Biffa to transfer stations and also to provide a waste transfer station in Helensburgh. Investment is required on all sites within the next 30-60 years, the Council sites will require investment at varying stages, the lower level cost for the management of the sites are £10.929m – higher level costs are £16.085m. The investment will be required under Asset Sustainability to ensure that the conditions of the site licences are met. Licence conditions are monitored by the regulator SEPA. The works will include but not be limited to reed bed restoration, leachate monitoring equipment, landscaping, perimeter fencing, building maintenance, access roads etc. No immediate investment is required, this should however be noted within any horizon planning. UNFUNDED PRIORITES Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Dalinlongart, Lingerton, Moliegh, Council sites – Gartbreck and Glengorm site maintenance. Capping and restoration of sites. £6.0m Indicative £6.0m post BMW Ban Asset sustainability, service development, strategic change, 2026-27 2. 3. Match funding Opportunities/External Funding Achieved 2024-25 Opportunities 2025-26 Asset Sustainability N/A N/A Service Development Compliance with SEPA requirements and site management. Recycling Infrastructure Fund (RIF) Bid – Island + Helensburgh – approx. £891k. Infrastructure improvements at Council operated sites. Waste Transfer Station – funds of £3.0m have been allocated for the development of a waste transfer station in H&L. A further £0.5m has been allocated to convert the existing MBT plants located at Renewi sites Dalinlongart, Lingerton and Moleigh. Strategic Change N/A N/A Page 221
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Links to relevant strategies Argyll and Bute Council’s Waste Strategy. Page 222
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PRIORITY INVESTMENT PLAN – 9. Piers & Harbours Asset Group Transport Infrastructure: Piers & Harbours 3rd Tier Managers Scott Reid Marine Operations Manager Description of Asset Group and Condition Assessment Asset Group Piers and Harbours CONDITION Green Yellow Amber Red Marine Asset Management Plan (MAMP): Argyll and Bute Council is a Statutory Harbour Authority at 8 locations and a marine asset owner at a further 29 marine facilities located throughout the Council area. Marine infrastructure is developed through a capital investment Marine Asset Management Plan for the Marine Capital Investment Board and ultimately approved by elected Members of the Argyll and Bute Council Harbour Board. This supports infrastructure upgrades for CalMac ferry service upgrades but also includes Argyll & Bute Council ferry infrastructure upgrades and required modifications for legislative changes. 80% 10% 5% 5% Investment Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Marrine Asset Management Plan Prudential borrowing 17.693 35.406 34.900 30.000 2024-25 Overview Investment Strategy Technical condition surveys, inspections and assurance audits inform condition assessments. Regular reports are made to the Marine Capital Board and the Council’s Harbour Board. In the MAMP, priority is determined considering lifeline ferry services and required modifications or upgrades to support new vessels deployments and national strategies like the Islands Connectivity Plan. Priorities are confirmed by investment boards and Harbour Board. Marine Risks 1. Impact to Island Community Connectivity. 2. Potential increase in claims for vessel damage and reputational risk to the Council. 3. Potential increase in funds required to repair infrastructures following underinvestment. Summary of Planned 2024-2025 investment Investment Strategy at funding levels indicated above Top service priorities alongside the Capital Plan None Match funding Opportunities/External Funding Achieved 2023-24 Opportunities 2024-25 Service Development Islands Programme application for funding for Port Askaig crew accommodation and concept design for Page 223
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ferry. This was ultimately unsuccessful (Nov 24). Potential ex-SPT funds via HITRANS to fund aspects of Jura and Luing services. Strategic Change Community Regeneration Fund Links to relevant strategies: Islands Connectivity Plan Page 224
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PRIORITY INVESTMENT PLAN – ASSET GROUP 6 SUMMARY Asset Group Transport Infrastructure: Council Ferries 3rd Tier Managers Scott Reid Marine Operations Manager Description of Asset Group and Condition Assessment Asset Group Vessels CONDITION (percentages based on total asset value) Green Yellow Amber Red MV Lady of Lismore (2022) Passenger service only, linking Port Appin & Lismore. 100% 0% 0% 0% Eilean Dhiura (1998) Vehicle Ro-Ro & passenger service, linking Islay & Jura 0% 75% 25% 0% MV Belnahua (1972) Vehicle and passenger service, linking Seil & Luing 0% 75% 25% 0% ML Torsa (1996) Open workboat passenger service only, linking Seil & Luing 0% 25% 0% 75% ML Fladda (1994) Open workboat passenger service only, linking Easdale & Seil 0% 25% 0% 75% ML Easdale (1992) Open workboat passenger service only, linking Easdale & Seil 0% 25% 0% 75% Investment Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Lismore Ferry Scottish Government 0.035 0.000 0.000 0.000 2024-25 Overview Investment Strategy External investment from Scottish Government has been requested. The life extension works for the vehicle carrying vessels has been covered by grant allocation to date. Marine Risks 1. Impact to Island Community Connectivity. Summary of Planned 2024-2025 investment Investment Strategy at funding levels indicated above Top service priorities alongside the Capital Plan Ferry Service and supporting Infrastructure Priorities Vessel Priority Description Benefits 1 On-site accommodation at Port Askaig. Present situation requires Officers and crew to be residents of Islay as well as suitably qualified. Along with the market supplement and the 7- day rota, this will allow the recruitment of suitably certified Officers required for resilience and new vessel minimum manning levels. 2 Funding for concept design to ‘Keel Ready’ for the new Jura vessel. To identify capacity levels; fuel type; crew size and infrastructure upgrade requirements. Also allows for a more accurate assessment / estimate of build & certification costs. 3 Jura New Build (and associated infrastructure at Feolin & Port Askaig). Fit for purpose and the future vessel to support the Jura community for the next 20 – 30 years. Page 225
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4 Eilean Dhiura is re-deployed to the Cuan / Luing route (and associated slipway upgrades on the route). Capable of refuse collection, HGV and capacity increase from c.15t to c.40t. Due to life extension on Belnahua (2024) and Eilean Dhiura (2022) service expects to make savings by utilising Belnahua as relief vessel (for Dry dock) etc. Match funding Opportunities/External Funding Achieved 2023-24 Opportunities 2024-25 Service Development Islands Programme application for funding for Port Askaig crew accommodation and concept design for ferry. This was ultimately unsuccessful (Nov 24). Potential ex-SPT funds via HITRANS to fund aspects of Jura and Luing services. Strategic Change UK levelling Up Fund Links to relevant strategies: Islands Connectivity Plan Page 226
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PRIORITY INVESTMENT PLAN – ASSET GROUP 6 SUMMARY Asset Group Transport Infrastructure: Airports 3rd Tier Managers Moya Ingram Description of Asset Group and Condition Assessment Asset Group Airports CONDITION Green Yellow Amber Red Oban, Coll and Colonsay airports. Oban runway length 1200m, Coll and Colonsay runway lengths 500m. Both Coll and Colonsay have a small terminal facility comprising of office, waiting area and integral garage. Oban airport has a larger terminal building comprising of office, crew commander room, meeting room, waiting area, drying area and integral double garage. Oban airport also has a tower from which a Flight Information Service is offered. The facilities and runways are now circa 15 years old. 75% 10% 10% 5% Investment Funding Funding source Current Year Anticipated Investment (£m) 2024-25 (£m) 2025-26 2026-27 2027-28 Airports Crown Estates 0.000 0.000 0.000 0.000 Regulators Pioneer Fund 0.000 0.000 0.000 0.000 Rural Growth Deal 0.000 0.000 0.000 0.000 2024-25 Overview Investment Strategy Technical condition surveys, runway inspections and regulator audits inform condition assessments. Priorities are determined by investment boards and national strategies like the Islands Connectivity Plan. Previous Airport Risks 1. Risk for unknown maintenance failure due to inclement weather e.g. fence damage, sign damage and flooding. (The perimeter fence at Colonsay has been identified as failed and is no longer stock proof, animal fouling has been noted within the airfield boundary.) Status – undertaken. 2. CAA audit inspections findings are unknown and will require to be addressed Argyll and Bute Council operate three licensed aerodromes at Oban, Coll and Colonsay. These aerodromes are licensed by the Civil Aviation Authority as required by law to allow scheduled passenger flight services (for use by paying members of the public) to land and take off. The licence stipulates the required safety standards and fire cover required for each aircraft movement. Operations at the licensed aerodromes are audited on a regular basis by the CAA and require the appropriate level of resource. (The foam dispensers at Oban Airport have been identified as not running to the correct pressure deeming them non-compliant with regulations. These require to de sent to manufacturer for recalibration/replacement) Status – undertaken. 3. The spare island fire appliance is no longer operational and cannot be repaired. In the event of the main appliance failing this will result in airport operations having to cease for a significant length of time due to lack of fire cover until repairs can be undertaken. Status – undertaken. Several other operational requirements will require future funding. Oban Airport Visual Control Room (VCR) equipment replacement – circa £50k Surfacing access road to Colonsay Airport - £250k Removing vegetation limiting line of site from Oban Airfield Control Tower -£10k Replacement of white linings/markings at 3 airports Clearing of Drainage at Coll Airfield Training revalidation of Full/Part time/Relief staff - £60k Replacement of grass cutting equipment and add-ons Oban Airfield - £35k Page 227
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Operational Radio Replacement at Coll and Colonsay Airport Summary of Planned 2024-2025 investment Investment Strategy at funding levels indicated above Top service priorities alongside the Capital Plan Airport Service and supporting Infrastructure Priorities Airport Service Priority Cost (£) Are costs indicative or calculated) Estimated funding shortfall Asset category (asset sustainability, service development, strategic change) 1. Upcoming Costs Oban Resurfacing Echo and Foxtrot Taxiway £28,765.19 Resurface Golf Taxiway £56, 280.28 Control Tower Equipment Ageing £50k+ PPE £5k FODBoss equipment £ unknown £150k Indicative £150k 2. Upcoming Costs Colonsay Runway line painting £4k Fire fighter PPE £10k Replacement of MET Equipment £2,500 £16,500k Indicative £16,500k 3. Upcoming Costs Coll Runway line painting £4k Fire fighter PPE £10k £14k Indicative £14k 4. Staff Training Costs £30k Indicative £30k Match funding Opportunities/External Funding Achieved 2023-24 Opportunities 2024-25 Asset Sustainability Service Development Strategic Change UK Levelling Up Fund/Islands Connectivity Funding Links to relevant strategies: Islands Connectivity Plan Page 228