Agenda reports pack

Argyll and Bute Council · 16 February 2023
Back to Budget Pack — 16 February 2023 and its agenda

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BUDGETING PACK 2023-2024 
1. INTRODUCTORY REPORT AND RECOMMENDATIONS FOR BUDGET PAPERS
(Pages 3 - 12) 
2. REVENUE PACK 
(a) Revenue Budget Overview 2023-24 to 2027-28 (Pages 13 - 60)  
(b) Service Concession Flexibility - Accounting Change Proposal 
(Pages 61 - 68)  
(c) Revenue Budget 2023-24 - Fees and Charges (Pages 69 - 122)  
(d) Financial Risks Analysis 2023-24 (Pages 123 - 132)  
(e) Reserves and Balances - updated for Budget Pack 2023-24 
(Pages 133 - 154) 
3. CAPITAL PLAN 
(a) Capital Plan Summary Report (Pages 155 - 178)  
(b) Corporate Asset Management Strategy and Plan (Pages 179 - 248) 
Public Document Pack

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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
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 budget. 
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 11/2022, published on 20 December
2022, provides detail of the provisional total revenue and capital funding allocations
for 2023-24.  The Council’s provisional General Revenue Grant is £219.275m
(there is also £11.619m of Revenue Specific Grants).   
1.4  Following the issue of the Finance Circular, we have been advised of three further
changes: a reduction to the empty property relief funding of £0.014, the re-
instatement of the teachers’ pay award funding for 2021-22 of £0.506m and the
allocation of funding for the HSCP relating to the Real Living Wage in Adult Social
Care of £1.840m.  This gives a revised funding total for 2023-24 excluding ring-
fenced grants of £221.607m. 
1.5 The Council Tax budget for 2022-23 was set at £55.262m.  The growth has been
estimated at 1.5% for 2023-24 which amounts to £0.829m.   
1.6 The budget for 2022-23 has been rolled forward into 2023-24 and the main changes
are as follows: 
• Base budget adjustments including settlement commitments amounting to
£7.500m.
• Increases to employee budgets in respect of pay inflation, increments, changes
to the employee base and national insurance increase amounting to £5.205m.  
• Non-pay inflation of £4.355m.
• Cost and demand pressures of £4.428m. 
• Increase to HSCP allocation of £2.299m. 
1.7 The revised payment to the Health and Social Care Partnership, reflects 2022-23 in
year adjustments and the net changes to the settlement in respect of Social Work
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that we have been directed to pass over to the Health and Social Care Partnership. 
The revised payment amounts to £76.253m. 
1.8 There are a number of measures to balance the budget that have previously been
agreed at the Council’s budget meetings in 2021 and 2022 which have a net effect
of reducing the 2023-24 budget gap by £0.151m. 
1.9 
1.10
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 £0.838m of
additional income. 
• A 3% reduction to the 2022-23 Live Argyll Management fee that was deferred a
year amounting to £0.122m.
• A 3% reduction to the 2023-24 Live Argyll Management fee amounting to
£0.119m.
• New management/operational savings amounting to £2.962m.
• New policy options savings amounting to £6.464m. 
The assumption throughout the year in respect of Council Tax was an approval of
an increase equivalent to 3%.  The setting of Council Tax should happen on the
same day as the Council sets its revenue budget as once all proposals are
considered, the Council Tax represents the balance required to balance the budget. 
In order to balance the budget based on the proposals included within this report,
the Council will need to raise Council Tax by a further 1.33% to 4.33%.  This balances
the 2023-24 budget with a gap in future years. 
1.11 The budget surplus / (gap) in the period 2024-25 to 2027-28 across each scenario is
summarised in the table below.   
Budget Gap 2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
Total
£000
Best Case (4,378) (3,381) (5,283) (2,459) (15,500)
Mid-Range (7,970) (6,520) (7,456) (6,445) (28,391)
Worst Case (17,455) (15,442) (16,458) (16,024) (65,378) 
1.12  Three funding requests have been received and Members are asked to give
consideration to these requests and how they would be funded.   
1.13
Service Concession Flexibility – Accounting Change Proposal 
This purpose of this report is to detail a proposed change to the accounting
treatment of the Council’s School PPP (Service Concession) contracts following
the issuing of revised accounting guidance by Scottish Government contained in
Local Government Finance Circular 10/2022. 
1.14 The Council have two school service concession contracts for the build of seven
schools.  The NPDO schools contract was entered into on 30/09/2006 at £88.432m
repayable over a period of 30 years and the DBFM schools contract created on
30/09/2016 at £60.927m repayable over a period of 25 years.   
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1.15 It is proposed that rather than reflecting the repayment of the capital investment in
building the schools over the 25 and 30 years of the PPP contracts, the Council
now account for this over a 60 year period. This better reflects the asset life of the
schools.
1.16 The principal repayments from the start of the contract period up to and including
2022-23 total £38.144m. Based on the proposed 60 year annuity repayment the
principal repayments would have been £2.106m by 31 March 2023. This creates a
one-off retrospective benefit to be transferred to reserves of £36.038m. Due to the
extension of the repayment period, there is also a revenue saving each year until the
end of the contract period. The revenue saving for 2023-24 is included within the
policy savings in the revenue budget overview report.
1.17 This accounting change requires approval by full Council. The approach is
considered to be affordable, sustainable and prudent by the Section 95 Officer.
1.18 The Council agreed to use the service concessions flexibility in preference to the
principal repayment holiday, but as the principal repayment holiday has already
been accounted for as part of the current year budget, £5.4m of the one-off
retrospective benefit will require to be used to replace the principal repayment
holiday.
1.19 The Council needs to consider carefully how to use the remaining service
concessions one-off retrospective benefit. The Council should consider directing
some to the capital pressures that are facing the Council, in addition to investing in
options/projects that will provide the opportunity to create a revenue saving in the
future.
Fees and Charges
1.20 This report sets out proposals for increases in fees and charges and the resulting
impact on income included in the revenue budget.
1.21 The general increase to fees and charges is proposed at 6% for 2023-24 and is
expected to generate additional income of £0.838m.
1.22 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 26
January 2022.
1.23 The proposed 5% additional increase over and above the general inflationary
increase on piers and harbours is estimated to generate additional income of
£0.419m which is ring fenced to fund asset improvements.
Financial Risks Analysis 2023-24
1.24 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.
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1.25 There are 6 Council wide revenue risks identified for 2023-24 currently amounting
to £5.621m.  One of these risks have been classified as likely and four as possible
as follows:
- The pay award exceeding 3.5% has been categorised as likely as ongoing
discussions with the Unions may result in a higher increase based on the
2022-23 settlement;
- Energy costs increasing by more than 20% greater than projected has been
categorised as possible due to ongoing rising costs;
- The IJB referring to the Council for additional funding should they have
insufficient reserves has been categorised as possible; 
- A 1% variation in council tax income which is uncertain due to the current
cost of living crisis impacting collection rates has been categorised as
possible; 
- A 1% variation of general inflation risk is categorised as possible. 
1.26 There are currently 40 departmental risks totalling £4.750m.  Five of the 40
departmental risks are categorised as likely with no risks categorised as almost
certain. 
Reserves and Balances
1.27 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.   
1.28 The Council had a total of £103.183m usable reserves as at 31 March 2022.  Of
this balance, £2.682m relates to the Repairs and Renewals Fund, £4.414m relates
to Capital Funds and the remainder of £96.087m is held in the General Fund, with
£88.990m of this balance earmarked for specific purposes. 
1.29 The General Fund contingency level remains at 2% of net expenditure.  This
monetary level has been adjusted to take account of the revised net revenue
expenditure proposed for 2023-24.  The revised contingency at 2% of net
expenditure amounts to £5.684m. 
1.30 
1.31 
The revenue budget position as at 31 December 2022 was estimated to be
£3.408m underspent, however, this is subject to change, particularly as the last
three months of the financial year are the time of winter maintenance and the level
of expenditure is difficult to predict. This underspend is largely as a result of the
treasury gain of £5.398m due to receiving a discount on the early repayment of
three PWLB loans offset by £1.491m recognised for the net expected shortfall in
funding from the 2022-23 pay award plus other forecast variances within the
Departments netting to a £0.499m overspend. 
The Current Forecast Outturn at December includes an overspend against the
Social Work service of £0.253m. The Chief Financial Officer of the IJB is confident
that the spend will be brought in line with budget by the end of the financial year
using slippage from growth projects and anticipated additional funding allocations.
Social Work began to accumulate reserves at 31 March 2022 therefore it is
expected that any residual overspend that materialises would be covered from
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those reserves and the General Fund of the Council would not be impacted. As a
result of this, the overspend is effectively removed from the forecast outturn
position.  
1.32 The table below summarises the position of the unallocated General Fund balance. 
Heading Detail £000 £000
Unallocated
General Fund as
at 31 March 2022
This is the balance that is
unallocated over and above the
2% contingency which amounts to
£5.256m 
1,841
Allocation to
General Fund for
2022-23 budget
Per Budget Motion at Council on
24 February 2022 
2,482
Earmarked
Balances no
longer required
Amounts previously earmarked
that can be released back to
general fund 
553
Transfer of
contingency to
maintain 2% level  
(428)
Forecast Outturn
for 2021-22 as at
31 December 2022  
3,408
Social Work
outturn adjustment  
253
Estimated
Unallocated
General Fund
Balance as at 31
March 2023  
8,109 
CAPITAL PACK 
Capital Plan Summary
1.33 This report details the revisions proposed to the capital plan approved in February
2022 for the period 2023-24 to 2024-25 and extends the capital plan for a further
year to 2025-26. The revisions are based on updated capital funding assumptions,
phasing and cost changes. 
1.34 The annual General Capital Grant for 2022-23 was estimated when the plan was
agreed last year to be £9.724m. 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. The updated
General Capital Grant based on the settlement is £9.771m and is therefore a
£0.047m increase on the previous estimate. This creates a surplus of £0.141m
across the life of the capital programme. 
1.35 The amount of capital resources allocated to Private Sector Housing Grant (PSHG)
is £1.033m per annum, similar to previous years.
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1.36 In addition to the £9.771m general capital grant there is ring fenced funding of
£5.424m for Campbeltown Flood Protection Scheme, £0.376m for Cycling, Walking
and Safer Streets, £0.157m for Playparks and £2.127m for Free School Meals.
These will also be built into the capital programme.
1.37 The restricted capital funding of £6.501m is noted within Appendix 2 of the Capital
Plan Summary Report. This relates to income which is restricted to specific
projects and this has been matched with expenditure against the projects, thereby
showing the gross cost of the projects.
1.38 A comparison between the capital plan as at December 2022, including the new
block allocation for 2025-26, has been compared to the estimated funding and
there is gap up to 2025-26 of £0.278m. After adjusting for further anticipated
shortfalls the total gap within the capital programme is £0.725m. If the gap was
funded through borrowing it would create a revenue cost pressure of £0.046m per
annum which has not been built into the revenue budget overview report.
1.39 As part of the Service Asset Management plans, two anticipated shortfalls
amounting to £0.447m have been identified that require additional funding over and
above the block allocation. The first totalling £0.137m relates to the replacement of
two ICT systems which are both approaching end of contract and replacement
costs are higher. The second relates to cemeteries and totals £0.310m. There are
six cemeteries that have an operational life of 5 years or less based on the number
of lairs left therefore this would support their extension.
1.40
1.41
Although the direct impact of COVID on most local services has reduced or even
ceased altogether over the last 12 months, COVID-19 in conjunction with the UK
exit from the European Union and the Russian invasion of Ukraine, continues to
affect worldwide supply chains. This has the impact of reducing the availability of
supplies and materials resulting in cost increases through a combination of higher
prices and longer materials delivery lead times.
Other future pressures within the Capital Programme include Rothesay Pavilion,
Roads Reconstruction programme, further ICT pressures, the ban on
biodegradable municipal waste and the Learning Estate Investment Programme.
All of these will require additional funding in the years beyond 2023-24.
Corporate Asset Management Strategy and Plan
1.42 This report outlines the overall principles, policies and priorities within the Councils
Asset Management Strategy and Plan.
1.43 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 Group and Service Asset Management Plan summary
templates.
2. RECOMMENDATIONS
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2.1 It is recommended that the Council: 
a) Approve the revenue estimates for 2023-24 and that consequently the local
tax requirement estimated at £58.901m is funded from Council Tax. 
Approve the following rates and charges for the year, 2023-24:
a. Council Tax to be paid in respect of a chargeable dwelling in Band “D”
of £1,469.76 representing a 4.33% increase.
b. 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.
c. Business Rates as determined by Scottish Ministers. 
b) Approve the revenue budget for 2023-24 as set out in the revenue budget
overview report. 
c) Approve a base allocation to the Health and Social Care Partnership of
£76.253m for 2023-24.  Approve indicative base allocations for 2024-25 and
2025-26 to be £76.253m.  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) Approve the deferred 3% reduction to the Live Argyll Management Fee from
2022-23 and a 3% reduction in 2023-24, resulting in a management fee in
2023-24 of £3.835m.   
e) Endorse the new management/operational savings as outlined in Appendix
5 of the revenue budget overview report and approve the policy savings
options as outlined in Appendix 6 of the revenue budget overview report. 
f) Consider the three funding requests received as set out within Appendix 8 of
the Revenue Budget Overview Report. 
g) In respect of the service concession arrangements:
1. Consider the accounting change as outlined within the report. 
2. Note that the view of the Section 95 Officer is that the revised
accounting approach is affordable, sustainable and prudent. 
3. Approve the accounting change as outlined within the report, noting
the principal repayment period will now be 60 years which better
reflects the life of the asset. 
4. Note that this accounting change will create a one-off retrospective
benefit of £36.038m.
5. Agree that £5.4m of the one-off retrospective benefit will be used to
replace exercising the principal repayment holiday that was
previously agreed by Council. 
6. Consider how the remaining one-off retrospective benefit generated
from the accounting change will be used. 
h) Approve the following in relation to fees and charges with effect from 1 April
2023 unless otherwise noted:
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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 £0.838m in total.   
2. Approve no increase to school meal charges in 2023-24 as detailed in
section 3.5.2 of the Fees and Charges report.
3. Approve the changes proposed to the Social Work fees and charges.
4. Approve all other charges as noted within the Fees and Charges
Schedule. 
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 £5.684m and note the report on reserves
and balances. 
k) Approve the allocation of £0.100m from the unallocated General Fund
balance for the HSCP, in partnership with the Council, to engage 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. 
l) Approve the capital plan as set out in Appendix 3 of the capital plan
summary report, noting that consideration needs to be given as to how to
fund the £0.725m gap. If borrowing was taken out to fund the gap within the
capital programme it would create a revenue cost pressure of £0.046m per
annum from 2024-25. 
m) Approve the Corporate Asset Management Strategy and Plan including the
Asset Group Summaries. 
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 2023-24 to 2027-
28 and the funding and commitments for the capital plan 2023-26. 
3.3 Legal – Any legal implications have and will be considered when developing the
savings options required for the revenue budget.  The funding for new capital
expenditure may not address all the statutory and regulatory requirements in
relation to health and safety. 
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
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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.   
Kirsty Flanagan
Executive Director/Section 95 Officer
9 February 2023 
Policy Lead for Finance and Commercial Services: Councillor Gary Mulvaney 
For further information please contact Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk 
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
REVENUE BUDGET OVERVIEW 2023-24 to 2027-28  
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
2023-24.  It also provides budget estimates for 2024-25 to 2027-28;
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 11/2022, published on 20
December 2022, provides detail of the provisional total revenue and
capital funding allocations for 2023-24.  The Council’s provisional
General Revenue Grant is £219.275m (there is also £11.619m of
Revenue Specific Grants).  
1.3 Following the issue of the Finance Circular, we have been advised of
three further changes: a reduction to the empty property relief funding of
£0.014, the re-instatement of the teachers’ pay award funding for 2021-
22 of £0.506m and the allocation of funding for the HSCP relating to the
Real Living Wage in Adult Social Care of £1.840m.  This gives a revised
funding total for 2023-24 excluding ring-fenced grants of £221.607m. 
1.4 The Council Tax budget for 2022-23 was set at £55.262m.  In terms of
the growth in the council tax base, throughout the year a growth of 1.5%
was assumed within the mid-range scenario (1.0% in worst case and
2.0% in best case) with the growth in future years between 0.25% and
0.75% (mid-range 0.50%) pending a further assessment during 2023-24.  
The 1.5% growth in 2023-24 amounts to an estimated increase of
£0.829m.   
1.5 The budget for 2022-23 has been rolled forward into 2023-24 and the
main changes to the 2023-24 base budget are summarised below: 
• Remove one-off cost pressure of £0.350m to cover the Local
Government Election.
• Remove one-off Management/Operational savings of £2.174m.
• Recognition of the 2021-22 Teachers pay award being agreed at a
higher cost than the original estimate by £0.121m.
• Recognition of the 2022-23 SJC pay award being agreed at a higher
cost than the original estimate by £5.873m (Council).
• Recognition of the 2022-23 SJC pay award being agreed at a higher
cost than the original estimate by £0.912m (net HSCP).
• Reversal of the 1.25% additional employer’s national insurance
increase amounting to £0.858m.
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• Addition of £0.435m Scottish Government Policy Directions.
• Removal of Discretionary Housing Payments Budget £0.807m
pending the funding allocation being announced. 
1.6 The employee cost increases for 2023-24 amount to £5.205m and this
includes pay inflation, increments and employee base changes. 
1.7 Only unavoidable/inescapable inflation has been included within 2023-
24 and this amounts to £4.355m.  This includes utilities, catering
purchases, contract inflation, and landfill tax. 
1.8 There are a number of cost and demand pressures for 2023-24,
amounting to £4.428m summarised as follows: 
• Housing Benefits Admin Grant £0.040m
• Oracle Fusion running costs £0.040m
• Internal Audit fees £0.051m
• Payroll system implementation £0.085m
• Empty Property Relief devolution £0.157m
• NDR revaluation of properties £0.590m
• SEEMIS Membership Fees £0.009m
• Undelivered office rationalisation saving £0.292m
• Software support for new HR system and backfill for project team
£0.150m
• Waste - additional costs from current waste model £0.156m
• Waste – increase to tipping fees and haulage costs for H&L residual
waste £0.646m.
• Rightsize House Loans budget £0.019m
• Loss of income Glen Loin car park £0.015m
• Increased bandwidth for schools £0.026m
• ACHA IT support contract £0.040m
• Increased cost of salt for winter maintenance £0.196m
• Increased fuel costs £0.078m
• Loss of parking income at Helensburgh Leisure Development £0.024m
• Rightsize Council insurances budgets £0.414m
• Additional Pressure 0.5% of Council Budget to manage in-year
pressures £1.400m. 
1.9 The revised payment to the Health and Social Care Partnership, reflects
2022-23 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.  The revised payment amounts to
£76.253m. 
1.10 The budget gap prior to any measures to balance the budget is a deficit
of £13.082m in 2023-24. 
1.11 There are a number of measures to balance the budget that have
previously been agreed at the Council’s budget meetings in 2021 and
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2022 which have a net effect of reducing the 2023-24 budget gap by
£0.151m. 
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
£0.838m of additional income. 
• A 3% reduction to the 2022-23 Live Argyll Management fee that was
deferred a year amounting to £0.122m.
• A 3% reduction to the 2023-24 Live Argyll Management fee
amounting to £0.119m.
• New management/operational savings amounting to £2.962m.
• New policy options savings amounting to £6.464m. 
1.13 The assumption throughout the year in respect of Council Tax was an
approval of an increase equivalent to 3%.  The setting of Council Tax
should happen on the same day as the Council sets its revenue budget
as once all proposals are considered, the Council Tax represents the
balance required to balance the budget.  In order to balance the budget
based on the proposals included within this report, the Council will need
to raise Council Tax by a further 1.33% to 4.33%.  This balances the
budget with a gap in future years. 
1.14 The budget gap over the period 2024-25 to 2027-28 across each
scenario is summarised in the table below.   
Budget Gap 2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
Total
£000
Best Case (4,378) (3,381) (5,283) (2,459) (15,500)
Mid-Range (7,970) (6,520) (7,456) (6,445) (28,391)
Worst Case (17,455) (15,442) (16,458) (16,024) (65,378) 
1.15 The Council are asked to consider three funding requests summarised
within Appendix 8.  Members are asked to give consideration to these
requests and how they would be funded.   
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
REVENUE BUDGET OVERVIEW 2023-24 to 2027-28  
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
2023-24.  It also provides budget estimates for 2024-25 to 2027-28;
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 2023-24 to 2027-28 have been
presented to Members throughout the year.  Reports were presented to
the Policy and Resources Committee on 16 June 2022, 11 August
2022, 13 October 2022 and 8 December 2022. 
3. DETAIL 
3.1 Funding 
Finance Settlement 
3.1.1 The Scottish Budget was announced by the Deputy First Minister on 15
December 2022 and the Local Government Finance Circular 11/2022
was published on 20 December 2022 providing detail of the provisional
total revenue and capital funding allocations for 2023-24 (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 2023
presented to the Scottish Parliament in early February 2023.     
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 £13.2 billion which
includes: 
• £260m to support the local government pay deal and deliver
additional funding to ensure that payment of SSSC fees for the
Local Government workforce will continue to be made on a
recurring basis. 
• £72.5m increase to the General Revenue Grant.
• £105m to give effect to the devolution of Non-Domestic Rates
Empty Property Relief.
• Maintained key in-year transfers worth over £1 billion and added
a further net £102m of resource to protect key shared priorities
particularly around education and social care.
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• £50m capital to help with the expansion of the Free School Meals
policy.
• £100m to deliver a £10.90 minimum pay settlement for adult
social care workers in commissioned services.
• Consolidation of £30.5m for the homelessness prevention fund. 
Scottish Government Funding for Argyll and Bute Council 
3.1.3 The funding excluding ring-fenced grants for 2022-23 noted within the
February 2022 budget pack was £209.661m.  The funding for 2023-24,
excluding ring-fenced grants for 2023-24 is £219.275m as outlined
within the Finance Circular. 
3.1.4 Following the issue of the Finance Circular, we have been advised of
three further changes: a reduction to the empty property relief funding of
£0.014, the re-instatement of the teachers’ pay award funding for 2021-
22 of £0.506m and the allocation of funding for the HSCP relating to the
Real Living Wage in Adult Social Care of £1.840m.  This gives a revised
funding total for 2023-24 excluding ring-fenced grants of £221.607m. 
3.1.5 The table below represents the changes between 2022-23 and 2023-24: 
£000 £000
Funding Budget 2022-23 as per budget
pack 
209,661
SG Policy Commitments – Health and
Social Care  
Social Care Investment 3,635 
Social Work capacity in adult services 402 
Adult Disability 45 
Whole Family Wellbeing 439 
4,521
SG Policy Commitments – Council:  
Discretionary Housing payments 807 
Scottish Child Bridging payments 414 
Removal of Curriculum Charges 105 
Removal of Music Tuition Charges 118 
Free School Meals expansion and school
holidays
834 
Summer Programme 135 
Teacher Pay Award 2021-22 528 
Home Energy Efficiency 75 
Scottish Child Bridging Payments 276 
Green Growth Accelerator 26 
Pay Deal 2,504 
DHP Benefits Cap and Admin 25 
Educational Psychologists 11 
Council Tax Reduction Data Extract 9 
Easter Study Support 42 
Teachers Induction Scheme 109 
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Self Isolation Assistance Service 12 
6,030
Updated Funding 2022-23 (FC 11/2022)  220,212
Updating of Indicators (this relates to the
updating of the various funding indicators
used to determine overall grant – they are
updated based on a range of factors, but
mainly population) 
(1,658)
Increase to Core Budget  2,145
Assumed Council Tax Contribution  (254)
Loans Charges Support  (276)
Change to the floor  390
Indicators Removed/Reduced Monies  (148)
Indicators Removed as one-off  (1,068)
Indicators Still to be Distributed (Teachers
pay award now distributed see line below) 
(1,431)
SG Policy Commitments – Health and
Social Care 
391
SG Policy Commitments – Council  973
Rounding  (1)
Provisional Settlement 2023-24 (FC
11/2022) 
219,275
Adjustment to Empty Property Relief  (14)
Teachers Pay Award 2021-22  506
Real Living Wage – Adult Social Care  1,840
Updated Provisional Settlement 2023-
24 
221,607 
3.1.6 If you compare the settlement of £221.607m to the finalised cash
funding in 2022-23 the funding has increased by £2.332m.  However,
this is not a like-for-like comparison as there is some funding in 2022-23
that was one-off and some funding for 2023-24 that still has to be
distributed as outlined in the table below.  The like-for-like comparison is
an increase of £3.379m or 1.52%.   
£000 £000
2022-23 Settlement 220,212 
Interim Care (366) 
Child Bridging Payments (690) 
Self Isolation Assistance (12) 
2022-23 Settlement for comparison  219,144
2023-24 Settlement 221,607 
Teachers Induction 109 
Discretionary Housing Benefit 807 
2023-24 Settlement for comparison  222,523
Increase  3,379
Increase %  1.52% 
3.1.7 A further comparison could exclude the funding that has been directed
for Scottish Government Policy (£0.391m, £0.973m, £1.840m and
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Empty Property Relief Adjustment (£0.014m)) as although this is an
increase in cash, the funding has to be used for directed purposes and
therefore cannot be used to support the Councils core funding.  This
would change the comparison to an increase of £0.189m (0.09%). 
3.1.8 In considering the assumption related to future years funding, I have
reflected on the funding change in the last 4 years after accounting for
new policy commitments: 
• 2020-21 funding reduction of 0.3% 
• 2021-22 funding increase of 0.39%.
• 2022-23 funding decrease of 0.01%
• 2023-24 funding increase of 0.09% 
The spending review published in May 2022 has indicated that the total
budget for Local Government would remain flat cash until 2026-27.   
The previous funding assumption was based on a range of between a
0.5% reduction (best case) and 1.5% (worst case) with a mid-range
reduction of 1.0%.  In light of the settlement over the last few years and
the estimates indicated within the spending review I consider that this is
now a bit pessimistic and I have revised to between a flat cash (best
case) and 1.0% reduction (worst case) with a mid-range reduction of
0.5%.  I consider it still prudent to assume a small reduction within the
mid-range scenario.   The assumptions will be reviewed and updated as
necessary during 2023-24 as more information becomes available. 
3.1.9 The Scottish Government agreed additional funding to support the
2022-23 pay award, some of which was capital.  £120.6m is to be paid
within 2022-23 and also 2023-24 and then this will be baselined into the
revenue settlement.  Our share of the funding in 2022-23 was £2.157m,
and due to distribution changes, has reduced to £2.134m in 2023-24.  It
is assumed there will be no distribution changes when this is transferred
to the revenue baseline in 2024-25 and thereafter the funding
assumptions apply.  As this will be paid as capital funding in 2022-23
and 2023-24, the Council will require to make a few substitutional
accounting adjustments between capital and reserves.   
Council Tax 
3.1.10 The Council Tax budget for 2022-23 was set at £55.262m. This included
a 3% increase and a 0.5% growth in the council tax base. This is the
starting position for 2023-24.   
3.1.11 In terms of the growth in the council tax base, throughout the year a
growth of 1.5% has been assumed within the mid-range scenario (1% in
worst case and 2% in best case).   The 1.5% growth in 2023-24
amounts to an estimated increase of £0.829m. The growth in future
years is estimated at 0.5% in the mid-range scenario with the best and
worst cases being 0.75% and 0.25% respectively. 
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3.1.12 Throughout the year there was an assumption of an approval of a 3%
increase in Council tax in 2023-24 in all scenarios. The setting of
Council Tax is picked up later in the report.   
3.1.13 The estimated council tax income (excluding future year Council Tax
increases) over the next five years is noted in the table below. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Council tax
budget 2022-
23
55,262 55,262 55,262 55,262 55,262
Growth at
1.5% in
2023-24 and
0.50%
thereafter
829 1,109 1,391 1,674 1,959
Total
Council Tax
Income 
56,091 56,371 56,653 56,936 57,221 
Total Funding 
3.1.14 The table below summarises the total estimated funding over the next five
years within the mid-range scenario.   
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Scottish
Government
funding
221,607 220,499 219,396 218,300 217,209
Funding for 22-
23 pay award
(Paid via
capital in 2023-
24, then
baselined)
2,134 2,134 2,123 2,112 2,101
Council Tax
income
56,091 56,371 56,653 56,936 57,221
Total Funding  279,832 279,004 278,172 277,348 276,531 
3.2  Base Budget
3.2.1 As with previous years the base budget for 2023-24 is the current year’s
approved budget adjusted for any:
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• one-off items included within 2022-23 that are not carried forward
into 2023-24;
• previously agreed items for future years; and
• funding adjustments since the 2022-23 budget was agreed. 
3.2.2 The split of the base budget across services and other central
commitments is based on a snapshot of the copy budget for 2022-23 as
this is the most up to date budget provision reflecting any coding
improvements and virements up until this time.   
3.2.3 The base budget for 2023-24 is £269.127m.   The changes to the base
budget are as follows: 
• Removal of one-off cost pressure of £0.350m for the Local
Government Election in 2022-23
• Removal of one-off Management/Operational savings of £2.174m
• Recognition of the 2021-22 Teachers pay award being agreed at
a higher cost than the original estimate by £0.121m 
• Recognition of the 2022-23 SJC pay award being agreed at a
higher cost than the original estimate by £5.873m (Council)
• Recognition of the 2022-23 SJC pay award being agreed at a
higher cost than the original estimate by £0.912m (net HSCP)
• Reversal of the 1.25% additional employer’s national insurance
increase amounting to £0.858m. 
3.2.4 Although the majority of the funding from the Scottish Government is not
strictly ring-fenced, there are many 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. 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 Childcare (60)
Child Bridging Payments (414)
Local Heat and Energy Efficiency Strategies 75
Free School Meals P6/7 expansion 165
School Clothing Grants 14
Empty Property Relief Devolution 608
Instrumental Tuition 28
Curriculum Charges 9
Scottish Disability Assistance  10
Net Increase 435 
3.2.5 The funding for Discretionary Housing Payments has not yet been
distributed and will be advised later in the year.  The DHP budget has
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been removed from the base pending confirmation of the funding for
2023-24.  Once the funding is known, the budget will be added back in
equal to the level of funding.    
3.2.6 The revised base budget over the next five years is summarised in the
table below. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range
2027-28
£000
Base Budget
2022-23
269,127 269,127 269,127 269,127 269,127
Remove one-
off cost
pressure from
2022-23
(350) (350) (350) (350) (350)
Remove one-
off
management/
operational
savings from 
2022-23
2,174 2,182 2,182 2,182 2,182
Teachers Pay
Award
121 121 121 121 121
Pay Award -
Council 
5,873 5,873 5,873 5,873 5,873
Pay Award –
net HSCP
912 912 912 912 912
Reversal of
NIC increase
(858) (858) (858) (858) (858)
SG Policy
Directions
435 435 435 435 435
Removal of
DHP budget
pending
funding
allocation
(807) (807) (807) (807) (807)
Revised
Base Budget 276,627 276,635 276,635 276,635 276,635 
3.3 Employee Costs 
3.3.1 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. 
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3.3.2 In terms of the level of employee budgets for 2023-24, the expectation
would be that the budget would reflect the 2022-23 budget plus any
increase due to incremental progression, inflation and any other
unavoidable employee cost increases less previously approved
employee budget savings.  For 2023-24 there is an overall decrease in
the employee budget base of £0.607m (excluding Social Work).  This is
due to a number of reasons including a change to ELC hours, grant
funding of staff associated with the universal free school meals
expansion and increments and inflation being funded by 1140 hour
grants. 
3.3.3 The 2023-24 pay award has not been agreed yet and therefore an
estimate will require to be built into the budget.  In terms of
assumptions, I have assumed a pay award in 2023-24 of 3.5% in the
mid-range scenario (2% in best case and 5% in worst case).  For future
years, the mid-range scenario has been scaled back to 2% on the basis
that it is expected that as inflation reduces, pay awards could also
reduce.   It is acknowledged that as the pay award is not yet agreed it
could differ from this estimate so a financial risk has been recognised
within the Financial Risks Analysis Report.     
3.3.4 The cost of employee increments for 2023-24 equates to £0.657m. 
Every year it is assumed that most employees will be on the top of the
scale and therefore there should be no further incremental cost,
however, there is still a turnover on the employee base and as a result,
staff may leave who are on the top point of the grade, with a
new/transferred employee commencing on the bottom point of the
grade. This gives rise to an incremental cost which can be partly offset
by a decrease to the employee base.  For 2023-24 the increment is
based on the actual calculated cost. For future years the cost of
employee increments is based on 50% of the 2023-24 increment in the
best case scenario and 100% of the 2023-24 increment in the mid-
range and worst case scenario.  
3.3.5 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 the Health and Social Care
Partnership are summarised within paragraph 3.6.5. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Change to
employee base
(607) (607) (607) (607) (607)
Pay Award 5,155 8,204 11,314 14,486 17,721
Increments 657 1,314     1,971 2,628 3,285
Total Employee
Increases  5,205 8,911 12,678 16,507 20,399 
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3.4 Non-Pay Inflation 
3.4.1 The position remains that only unavoidable/inescapable inflation has
been included for 2023-24, this is with a view to only including a
provision in the budget for an inflationary increase where it is absolutely
required.  The inflationary increases for 2023-24 for Council Services
are noted below with further detail provided in Appendix 2.  The total of
£4.355m is a decrease of £0.214m on the £4.569m reported to the
Policy and Resources Committee on 8 December 2022.  This is due to
the removal of the general contingency for unidentified/insufficient
inflation estimates (£0.250m) partially offset by an increase to Landfill
Tax rate affecting the Waste PPP (£0.030m), an increase in RPI
impacting Community Pool Subsidies (£0.004m) and an adjustment to
the pre-primary partner uplifts of £0.002m. 
Service Inflation Category Amount
Council Wide Utilities – Electricity, Gas, Oil and
Solid Fuel
1,219
Council Wide Vehicle Fuel 61
Council Wide Insurances 162
Education Residential Schools 90
Education Pre-Primary Partner Uplift 358
Commercial Services Catering and Milk 307
Commercial Services Central Repairs – Outside
Contractor
66
Legal and Regulatory
Support
Community Pools 84
Legal and Regulatory
Support
NPDO 878
Legal and Regulatory
Support
Hub Schools 94
Customer Support
Services
ICT 172
Roads and Amenity
Services
Landfill Tax 66
Roads and Amenity
Services
Waste PPP Contract 465
Roads and Amenity
Services
Street Lighting Electricity 174
Roads and Amenity
Services
Bitumen 159
Total  4,355 
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3.4.2 In terms of the budget outlook for 2024-25 to 2027-28 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.
This position will be monitored closely and reported to the Policy and
Resources Committee throughout the year. 
3.4.3 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 the Health and Social Care Partnership are summarised within
paragraph 3.6.5. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range
2026-27
£000
Mid-
Range 
2027-28
£000
Unavoidable/
inescapable
Non-Pay
Inflation
4,355 7,881 11,471 15,411 19,738 
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 2024-25 onwards at £0.250m per annum within the
mid-range scenario and £0.500m per annum within the worst case
scenario. 
3.5.2 For 2023-24, I have included an additional pressure equivalent to circa
0.5% of the Council budget (£1.400m).  Due to the current volatility in
prices, the increases in inflation and interest rates together with
continuing increased demand, I consider it prudent that the Council
include this additional pressure to manage both inflation and demand in-
year pressures that are likely to arise.  0.5% of the Council budget is a
reasonable estimate to make.   
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 the Health and
Social Care Partnership are summarised within paragraph 3.6.5. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Housing Benefits
Admin Grant 40 80 120 160 200
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Oracle Fusion
running costs 40 40 40 40 40
IFRS16
Implementation 0 18 18 18 18
Increase in
external audit
fees 51 51 51 51 51
New Payroll
System
Implementation 85 0 0 0 0
Empty Property
Relief devolution 157 0 0 0 0
NDR revaluation 590 590 590 590 590
ASN Support 0 75 206 206 206
SEEMIS
Membership
Fees 9 11 13 16 16
Sustainable Rate
for Partner
Providers 0 327 327 327 327
Election Costs 0 0 0 0 300
Undelivered
Office
Rationalisation
saving 292 292 292 292 292
Software support
& project team
for new HR
system 150 (50) (50) (50) (50)
Waste 156 49 243 (86) 284
Compliance with
BMW Ban 0 0 608 2,433 2,433
Waste - Increase
to tipping
fees/haulage in
H&L 646 646 646 646 646
Planning (Local
Development
Plan) 0 50 0 50 0
House Loans 19 19 19 19 19
Parking 15 15 15 15 15
IT - increased
bandwidth in
schools 26 26 26 26 26
IT - support
contract with
ACHA ceased 40 40 40 40 40
Increase in cost
of Salt for Winter
Maintenance 196 196 196 196 196
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Cessation of Red
Diesel usage 78 78 78 78 78
2 hour free
parking at
Helensburgh
Pool  24 24 24 24 24
Rightsize Council
insurance
budgets 414 414 414 414 414
Allowance for
pressures in
future years 0 250 500 750 1,000
Additional
Pressure 0.5% of
Council Budget
to manage in-
year pressures 1,400 1,400 1,400 1,400 1,400
Total Cost and
Demand
Pressures 4,428 4,641 5,816 7,655 8,565 
3.6 Health and Social Care Partnership (HSCP) 
3.6.1 The Council agreed an allocation to the HSCP of £69.005m for 2022-23
at its meeting on 24 February 2022 and noted that 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. 
3.6.2 The changes to the payment during the year were as follows:
• Additional funding allocated by the Scottish Government after the
Council set its budget that had to be handed over to the HSCP: 
£3.635m Adult Social Care Investment and £0.402m for Social
Work Capacity in Adult Services. 
• Agreement by P&R on 8 December 2022 that we would pass
over a share of the £140m revenue funding and £120.6m capital
funding that the Council received in respect of the 2022-23 pay
award.  Total transfer of £0.912m 
This gave a revised payment in 2022-23 of £73.954m, excluding
redeterminations which were also passed over to the HSCP for Adult
Disability (£0.045m) and Whole Family Wellbeing (£0.439m). 
3.6.3 The Local Government Finance Circular 11/2022 included additional
funding to be passed over to the Health and Social Care Partnership for
2023-24 and funding that had now been removed as it was allocated on
a one-off basis only.  The net amount to be passed over to the HSCP is
summarised below:
• £100m for the Real Living Wage in Adult Social Care – ABC
share £1.840m.
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• £15m for Personal and Nursing Care for Older People – ABC
share £0.380m.
• £32m for Whole Family Wellbeing – ABC share £0.438m.
• Scottish Disability Assistance – HSCP share £0.011m. 
• Removal of Interim Care funding that was given for 2022-23 on a
one-off basis £0.366m.  
• Adjustment to share of £120.6m capital funding for pay award,
due to distributional change – reduction of £0.004m.   
3.6.4 The revised payment to the Health and Social Care Partnership is noted
below. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Funding
agreed for
2022-23
69,005 69,005 69,005 69,005 69,005
2022-23 In-
Year
Adjustments
4,949 4,949 4,949 4,949 4,949
Revised
2022-23
Funding
73,954 73,954 73,954 73,954 73,954
2023-24 net
additional
funding to be
passed to
HSCP
2,299 2,299 2,299 2,299 2,299
Payment to
HSCP
76,253 76,253 76,253 76,253 76,253 
3.6.5 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
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 currently of the view that a five year planning window
is not appropriate at the current time. 
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range
2025-26
£000
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Pay Inflation 1,174 1,868 2,576
Pay Increments 103 206 309
Non-Pay Inflation 3,615 6,679 9,784
Non-Pay Inflation on NHS
posts recharged to Social
Work
96 197 303
Younger Adults Demand
Growth
459 928 1,407
Learning Disability Budget
Adjustment
498 997 1,495
Further investment in Learning
Disability
500 1,000 1,500
Physical Disability Service
Growth
62 123 185
Mental Health Budget
Adjustment
35 69 104
Continuing Care for Looked
After Young people
0 250 500
Kintyre Care Centre 750 750 750
Support families in claiming
Disability payments
11 11 11
Whole family wellbeing
investment
438 438 438
Social Work Pressures 7,741 13,516 19,362 
3.7 Budget Gap PRIOR to Measures to Balance the Budget 
3.7.1 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
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Base Budget 276,627 276,635 276,635 276,635 276,635
Employee Cost
Changes
5,205 8,911 12,678 16,507 20,399
Non-Pay
Inflation
4,355 7,881 11,471 15,411 19,738
Cost and
Demand
Pressures
4,428 4,641 5,816 7,655 8,565
Increase to
HSCP allocation
2,299 2,299 2,299 2,299 2,299
Total Net
Expenditure
292,914 300,367 308,899 318,507 327,636
Total Funding 279,832 279,004 278,172 277,348 276,531
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Budget
Surplus / (Gap)
Cumulative
(13,082) (21,363) (30,727) (41,159) (51,105) 
3.8 Measures to Balance the Budget – Previously Agreed 
3.8.1 There are a number of measures to balance the budget which have
been previously agreed by Council and these are summarised in the
table below.     
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Management/
Operational
Savings Agreed
February 2021
20 20 20 20 20
Policy Savings
Agreed February
2021
128 128 128 128 128
Policy Savings
Agreed February
2022
3 6 6 6 6
Total
Previously
Agreed
Savings
151 154 154 154 154 
3.9 Measures to Balance the Budget – For Council Approval 
3.9.1 There is a separate report included in the budget pack which relates to
fees and charges together with the detailed schedule of charges for
2023-24.  The general increase to fees and charges is proposed at 6%
for 2023-24.  The general inflationary increase would give additional
income of £0.838m.  In terms of the outlook for 2024-25 to 2027-28,
fees and charges have been estimated at a 6% in the mid-range
scenario (3% in worst case and 9% in best case). 
3.9.2 As part of the 2022-23 budget setting process a 3% reduction to the
Live Argyll management was agreed to be deferred until 2023-24. This
equated to £0.122m and has now been built into the 2023-24 budget
position. In addition to this a new 3% reduction relating to the 2023-24
management fee has also been built into the budget position which
equates to £0.119m. It is for Council to agree the reduction in the
management fee and the responsibility of the Live Argyll Board to
consider and approve the options to deliver their service within their
overall quantum of funding. 
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3.9.3 Savings options totalling £7.825m were included in the Budget Outlook
that was reported to P&R on 8 December 2022.  Further savings
options were presented to P&R on 19 January 2023 amounting to
£1.618m.  There has been a reduction to one of the savings options by
£0.045m and an increase to another by £0.028m, taking the overall
value of savings identified to £9.426m.   
3.9.4 The savings options have been classified as either:
• Management / Operational – meaning they do not result in either
redundancies or any change in policy  and can be implemented
without Council approval
• Policy – meaning they require Council approval due to having
staff or policy implications. 
The management/operational savings are set out in Appendix 5 and the
proposed policy savings are set out in Appendix 6. 
3.9.5 A summary of the savings identified are noted in the table below. The
savings reduce between 2023-24 and 2024-25 due to one-off savings
included within 2023-24.   
Saving
Type
2023-24
£000
2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
Management/
Operational 2,962 426 461 461 461
Policy 6,464 6,657 6,755 6,944 7,580
Total 9,426 7,083 7,216 7,405 8,041 
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 As per paragraph 3.1.12 throughout the year there was as assumption
of an approval of a 3% increase in Council tax in 2023-24 and a 3%
increase in Council Tax in all scenarios beyond 2023-24. This estimate
is included within the budget gap table below in Section 3.10. 
3.10 Budget Gap AFTER Measures to Balance the Budget 
3.10.1 The budget gap after applying all the measures to balance the budget is
summarised within the table below.   
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Estimated
Budget Gap Prior
(13,082) (21,363) (30,727) (41,159) (51,105)
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to Measures to
Balance Budget
Previously
Agreed Savings
151 154 154 154 154
Fees and
Charges 6%
Increase
838 1,686 2,545 3,416 4,298
Live Argyll
Management Fee
3% reduction
deferred from
2022-23
122 122 122 122 122
Live Argyll
Management Fee
3% reduction
2023-24
119 119 119 119 119
NEW
Management/Op
erational Savings
2,962 426 461 461 461
NEW Policy
Savings Options
6,464 6,657 6,755 6,944 7,580
Council Tax 3%
Increase 
1,683 3,450 5,278 7,170 9,127
Budget Surplus
/ (Gap)
Cumulative
(743) (8,749) (15,293) (22,773) (29,244)
Budget Surplus
/ (Gap) In Year 
(743) (8,006) (6,544) (7,480) (6,471) 
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,
the Council Tax represents the balance required to balance the budget. 
The figures in the table above assume a 3% increase to Council Tax.  In
order to balance the budget based on the proposals included within this
report, the Council will need to raise Council Tax by a further 1.33% to
4.33%.  This balances the budget with a gap in future years as noted in
the table below.   
Draft
2023-24
£000
Mid-
Range 
2024-25
£000
Mid-
Range 
2025-26
£000
Mid-
Range 
2026-27
£000
Mid-
Range 
2027-28
£000
Budget Surplus /
(Gap) in Year as
noted in 3.10.1
above
(743) (8,749) (15,293) (22,773) (29,244)
Further increase
to Council Tax of
1.33% (total
4.33%)
743 779 803 827 853
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Final Budget
Surplus / (Gap)
Cumulative
0 (7,970) (14,490) (21,946) (28,391)
Final Budget
Surplus / (Gap)
In Year 
0 (7,970) (6,520) (7,456) (6,445) 
3.10.3 Appendix 7 provides a summary of the draft budget for 2023-24 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 surplus / (gap) in the period 2024-25 to 2027-28 across
each scenario is summarised in the table below. 
Budget Gap 2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
Total
£000
Best Case (4,378) (3,381) (5,283) (2,459) (15,500)
Mid-Range (7,970) (6,520) (7,456) (6,445) (28,391)
Worst Case (17,455) (15,442) (16,458) (16,024) (65,378) 
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 2023-24. 
It also provides estimates of the budget outlook for the period 2024-25
to 2027-28. 
4.2 All proposals included within this report result in a balanced budget for
2023-24.   
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 three funding requests summarised
within Appendix 8.  Members are asked to give consideration to these
requests and how they would be funded.   
5. IMPLICATIONS 
5.1 Policy – There are policy implications associated with the new saving
options and also previously agreed savings options which impact 2023-
24 and beyond.   
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5.2 Financial – The report outlines the budget position over 2023-24 to
2027-28. 
5.3 Legal – Any legal implications have and will be considered when
developing the 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.      
Kirsty Flanagan
Executive Director /Section 95 Officer
9 February 2022 
Policy Lead for Finance and Commercial Services:  Councillor Gary Mulvaney 
APPENDICES:
Appendix 1 – 2023-24 – 2027-28 Budget Outlook Scenarios 
Appendix 2 – Non-Pay Inflation Estimates 2023-24
Appendix 3 - Cost and Demand Pressures 2023-24 to 2027-28
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 Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk
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BUDGET OUTLOOK 2023-24 to 2027-28 APPENDIX 1
BUDGET PACK 23 FEBRUARY 2023
DRAFT
2023-24
£000
2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
2024-25
£000
2025-26
£000
2026-27
£000
2027-28
£000
Base Budget 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127 269,127
Base Budget Adjustments 7,872 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880 7,880
Settlement Adjustment (372) (358) (358) (358) (358) (372) (372) (372) (372) (358) (358) (358) (358)
Revised Base Budget 276,627 276,649 276,649 276,649 276,649 276,635 276,635 276,635 276,635 276,649 276,649 276,649 276,649
Pay Award 5,155 8,204 11,314 14,486 17,721 8,204 11,314 14,486 17,721 12,777 20,780 29,183 38,006
Pay Increments 657 986 1,314 1,643 1,971 1,314 1,971 2,628 3,285 1,314 1,971 2,628 3,285
Additional Teacher Costs 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustment to Employee Base (607) (607) (607) (607) (607) (607) (607) (607) (607) (607) (607) (607) (607)
Total Employee Cost Changes (Council Services) 5,205 8,583 12,021 15,522 19,085 8,911 12,678 16,507 20,399 13,484 22,144 31,204 40,684
Non-Pay Inflation - Council Services 4,355 7,235 10,576 14,229 18,228 7,881 11,471 15,411 19,738 10,129 15,573 21,405 27,672
Housing Benefits Admin Grant 40 80 120 160 200 80 120 160 200 80 120 160 200
Oracle Fusion running costs 40 40 40 40 40 40 40 40 40 40 40 40 40
IFRS16 Implementation 0 18 18 18 18 18 18 18 18 18 18 18 18
Increase in External Audit Fees 51 51 51 51 51 51 51 51 51 51 51 51 51
New Payroll System Implementation 85 0 0 0 0 0 0 0 0 0 0 0 0
Empty Property Relief 157 0 0 0 0 0 0 0 0 0 0 0 0
NDR Revaluation 590 590 590 590 590 590 590 590 590 590 590 590 590
ASN Support 0 0 198 198 198 75 206 206 206 145 444 444 444
SEEMIS Membership Fees 9 11 13 16 16 11 13 16 16 11 13 16 16
Sustainable Rate for Partner Providers 0 327 327 327 327 327 327 327 327 327 327 327 327
Election Costs 0 0 0 0 250 0 0 0 300 0 0 0 350
Office Rationalisation/OMW undelivarable savings 292 292 292 292 292 292 292 292 292 292 292 292 292
Software support for a  new HR system & Backfill for project team. 150 (50) (50) (50) (50) (50) (50) (50) (50) (50) (50) (50) (50)
Waste 156 39 165 (107) 193 49 243 (86) 284 59 321 (65) 374
Compliance with BMW Ban 0 0 0 462 925 0 608 2,433 2,433 0 608 2,433 2,433
Waste - Increase to tipping fees/haulage in H&L 646 478 478 478 478 646 646 646 646 839 839 839 839
Planning (Local Development Plan) 0 50 0 50 0 50 0 50 0 50 0 50 0
House Loans 19 19 19 19 19 19 19 19 19 19 19 19 19
Parking 15 15 15 15 15 15 15 15 15 15 15 15 15
IT - increased bandwidth in schools 26 26 26 26 26 26 26 26 26 26 26 26 26
IT - support contract with ACHA ceased - loss of income 40 40 40 40 40 40 40 40 40 40 40 40 40
Increase in cost of Salt for Winter Maintenance 196 176 176 176 176 196 196 196 196 216 216 216 216
Cessation of Red Diesel usage 78 78 78 78 78 78 78 78 78 78 78 78 78
2 hour free parking at Helensburgh Pool - loss of income 24 24 24 24 24 24 24 24 24 24 24 24 24
Rightsize Council insurance budgets 414 414 414 414 414 414 414 414 414 414 414 414 414
Allowance for Cost and Demand Pressures Future Years 0 0 0 0 0 250 500 750 1,000 500 1,000 1,500 2,000
Contingency for Inflationary Increases 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
Total Cost and Demand Pressures 4,428 4,118 4,434 4,717 5,720 4,641 5,816 7,655 8,565 5,184 6,845 8,877 10,156
Adjustment to Health and Social Care Partnership Payment 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299 2,299
Total Estimated Expenditure PRIOR to measures to balance the budget 292,914 298,884 305,979 313,416 321,981 300,367 308,899 318,507 327,636 307,745 323,510 340,434 357,460
Scottish Government Grant 219,261 219,261 219,261 219,261 219,261 218,165 217,074 215,989 214,909 217,068 214,897 212,748 210,621
Reinstatement of teachers pay funding - £32.8m 506 506 506 506 506 503 500 498 496 501 496 491 486
£100m Real Living Wage Funding for Adult Social Care 1,840 1,840 1,840 1,840 1,840 1,831 1,822 1,813 1,804 1,822 1,804 1,786 1,768
Share of £120.6m paid via Capital Grant in 2023-24 and Mainlined from 2024-25 2,134 2,134 2,134 2,134 2,134 2,134 2,123 2,112 2,101 2,134 2,113 2,092 2,071
Council Tax 56,091 56,512 56,936 57,363 57,793 56,371 56,653 56,936 57,221 56,231 56,372 56,513 56,654
Total Funding 279,832 280,253 280,677 281,104 281,534 279,004 278,172 277,348 276,531 277,756 275,682 273,630 271,600
Budget Surplus / (Gap) PRIOR to measures to balance the budget (13,082) (18,631) (25,302) (32,312) (40,447) (21,363) (30,727) (41,159) (51,105) (29,989) (47,828) (66,804) (85,860)
Measures to Balance the Budget:
Fees and Charges 838 2,529 3,818 3,416 6,447 1,686 2,545 3,416 4,298 843 1,273 1,708 2,149
Live Argyll - 3% decrease to management fee - deferred from 2022/23 122 122 122 122 122 122 122 122 122 122 122 122 122
Management/Operational Savings agreed February 2021 20 20 20 20 20 20 20 20 20 20 20 20 20
Policy savings agreed February 2021 128 128 128 128 128 128 128 128 128 128 128 128 128
Policy savings reported Agreed February 2022 3 6 6 6 6 6 6 6 6 6 6 6 6
Council Tax Increase 2,429 4,197 6,031 7,933 9,905 4,193 6,018 7,907 9,861 4,189 6,006 7,882 9,818
Council Tax Increase (Growth element) 0 49 84 121 159 36 63 90 119 24 42 60 79
NEW Management/Operational Savings 2,962 426 461 461 461 426 461 461 461 426 461 461 461
NEW Teachers Savings 700 700 700 700 700 700 700 700 700 700 700 700 700
NEW Service Concessions Savings 4,831 4,861 5,028 5,504 6,140 4,861 5,028 5,504 6,140 4,861 5,028 5,504 6,140
NEW Policy Options Savings 933 1,096 1,027 740 740 1,096 1,027 740 740 1,096 1,027 740 740
NEW Live Argyll Payment Adjustment - 3% reduction - 2023/24 119 119 119 119 119 119 119 119 119 119 119 119 119
Rounding (3)
Total Measures to Balance the Budget 13,082 14,253 17,544 19,270 24,947 13,393 16,237 19,213 22,714 12,534 14,932 17,450 20,482
Budget Surplus / (Gap) Cumulative AFTER measures to balance the budget 0 (4,378) (7,759) (13,042) (15,500) (7,970) (14,490) (21,946) (28,391) (17,455) (32,897) (49,354) (65,378)
Budget Surplus / (Gap) In Year AFTER measures to balance the budget 0 (4,378) (3,381) (5,283) (2,459) (7,970) (6,520) (7,456) (6,445) (17,455) (15,442) (16,458) (16,024)
Best Case Scenario Mid-Range Scenario Worst Case Scenario
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NON-PAY INFLATION (COUNCIL) Appendix 2
Service Category Basis of Inflation
Inflation
Percentage
Mid Range
2023/24
Council Wide Electricity Due to current market condition for electricity 30% increase mid range, with a 0.5% tolerance for best and worst case.
30.00% 720,750
Council Wide Gas Due to current market condition for gas 50% increase mid range, with a 0.5% tolerance for best and worst case. 50.00% 247,358
Council Wide Heating Oils Due to current market condition for heating oils 50% increase mid range, with a 0.5% tolerance for best and worst case.
50.00% 133,424
Council Wide Solid Fuel Due to current market condition for solid fuel 25% increase mid range, with a 0.5% tolerance for best and worst case.
25.00% 57,594
Council Wide Water Charges Current rate of inflation with a 0.5% tolerance for best and worst case. 10.10% 59,016
Council Wide Vehicle Fuel Historic rate carried forward from last year - will be reviewed during 2022-23 4.97% 60,871
Council Wide Central Repairs - Outside Contractors
Based on labour and materials costs survey data from the Royal Institute of Chartered Surveyors (RICS) and information from the
property team on the typical allocation of their costs between labour and materials.
3.39% 65,993
Council Wide Insurances Current rate of inflation with a 0.5% tolerance for best and worst case. 10.10% 162,172
1,507,178
Education Pre-Primary Partner Provider Uplift
Reflects estimated rate based on a combination of the recently announced increase in the Real Living Wage rate for staff costs
and relevant uplifts for non-staff costs.
9.86% 357,850
Education External School Placements Based on prior year uplifts 8.00% 90,261
Commercial Services Catering Purchases Figure used by facility services based on national estimates for year 1 with a 0.5% tolerance for best and worst case. 15.00% 306,954
Legal & Regulatory Support Leisure SLA-MAKI/Islay Pools Based on RPI at February 2022 with a 0.5% tolerance in the best and worst case scenarios. 8.18% 13,757
Legal & Regulatory Support Leisure SLA-Atlantis Based on RPI at September 2022 with a 0.5% tolerance in the best and worst case scenarios. 12.64% 70,009
Legal & Regulatory Support NPDO-Variable Element Based on year on year RPI uplift with a 0.5% tolerance for best and worst case. 8.18% 599,843
Legal & Regulatory Support NPDO-Utilities Rebate RPI at February 2022 with a 0.5% tolerance for best and worst case. 8.20% -23,945
Legal & Regulatory Support NPDO-Electricity Due to current market condition for electricity 30% increase mid range, with a 0.5% tolerance for best and worst case.
30.00% 134,896
Legal & Regulatory Support NPDO-Gas Due to current market condition for gas 50% increase mid range, with a 0.5% tolerance for best and worst case. 50.00% 79,654
Legal & Regulatory Support NPDO-Heating Oil Due to current market condition for heating oils 50% increase mid range, with a 0.5% tolerance for best and worst case.
50.00% 34,401
Legal & Regulatory Support NPDO-LPG Due to current market condition for LPG 25% increase mid range, with a 0.5% tolerance for best and worst case. 25.00% 17,967
Legal & Regulatory Support NPDO-Water Current rate of inflation with a 0.5% tolerance for best and worst case. 10.10% 35,412
Legal & Regulatory Support HUB-Variable Element Based on year on year RPI uplift with a 0.5% tolerance for best and worst case. 8.18% 93,883
1,810,942
Customer and Support Services ICT Historic rate carried forward from last year - will be reviewed during 2022-23
15.00% 172,329
Roads and Infrastructure Waste PPP-Private Contractor Inflation Based on RPIX at February 2022 with a 0.5% tolerance for best and worst case. 7.09% 465,049
Roads and Infrastructure Waste PPP-Central Government Inflation Based on Landfill Tax increase between 22/23 and 23/24 with a 0.5% tolerance for best and worst case. 3.55% 66,419
Roads and Infrastructure Roads - Bitumen for Road Surfacing Based on price increases in 2022/23 with a 0.5% tolerance for best and worst case. 40.00% 158,512
Roads and Infrastructure Electricity - Street Lighting Due to current market condition for electricity 30% increase mid range, with a 0.5% tolerance for best and worst case.
30.00% 174,458
1,036,767
4,354,887
Council Wide Total
Executive Director Douglas Hendry - Total
Executive Director Kirsty Flanagan - Total
Total Non-Pay Inflation in the Mid Range
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COUNCIL COST AND DEMAND PRESSURES 2023-24 to 2027-28
Department Service Cost/Demand Pressure 2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
Chief Executive's Unit Financial Services Universal Credit “Full” Service went live in Sept 2018, but managed migration has been
deferred to 2021 and will not be completed until 2024. 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 marginally since implementation of Universal
Credit but it is hard to predict just how quickly the rest of the working age caseload will
migrate from Housing Benefit to Universal Credit between now and 2024.  These figures
represent our best estimates at this time.
40 80 120 160 200 40 80 120 160 200 40 80 120 160 200
Chief Executive's Unit Financial Services Implementation of new financial ledger system - Oracle Fusion Project 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40
Chief Executive's Unit Financial Services Implementation of new IFRS16 system to manage leases and accounting requirements of the
IFRS Finance Leases accounting standard.
0 18 18 18 18 0 18 18 18 18 0 18 18 18 18
Chief Executive's Unit Financial Services Increase in external audit fees reflecting the impact on audit costs of the increasing
requirements, expectations and scrutiny of the audit profession.
51 51 51 51 51 51 51 51 51 51 51 51 51 51 51
Chief Executive's Unit Financial Services Implementation of new Payroll System to manage the Council's monthly pay roll. Cost relates
to the creation of a small project team for one year to configure and test the new system,
prepare and test the data transfer from the current system and deliver end user training and
post-implementation support  to the payroll team.
85 0 0 0 0 85 0 0 0 0 85 0 0 0 0
Chief Executive's Unit Financial Services Non Domestic Rates revaluation by the Assessors 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590
Chief Executive's Unit Financial Services Devolved Empty Property Relief Funding Shortfall - there is a shortfall of £139k in the
Devolved Empty Property Relief Budget for 2023/24 which has been caused by a
combination of a significant increase in the value of relief afforded following the bankruptcy
of a local factory and the timing of the bankruptcy coming after the Scottish Government
agreed the funding allocation model currently used to allocate national funding for the relief
to Councils. Officers are in contact with the Scottish Government regarding this matter and
are seeking additional funding to meet the expected funding shortfall, reflected in the best
case scenario. The mid-range and worst case scenarios reflect the impact if no additional
funding is forthcoming and the factory premises remains unused.
0 0 0 0 0 157 0 0 0 0 157 0 0 0 0
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.  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 continued improvements in recording and the introduction of the
additional need types 'Child plans' and ‘Other’ in 2011.   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.
0 0 198 198 198 0 75 206 206 206 0 145 444 444 444
Executive Director -
Douglas Hendry
Education The SEEMiS group, provider of the Council's Education Management Information System,
recently reviewed their long term financial plan and refreshed it to cover the period 2021/22
to 2025/26.  As a result of this exercise there were implications on Membership fees with a
cost pressure on the Education service arising from financial year 2023/24.  Indicative
membership fees were provided for financial years 2021/22 to 2022/23 and these have been
factored in accordingly.
9 11 13 16 16 9 11 13 16 16 9 11 13 16 16
Executive Director -
Douglas Hendry
Education The Council has had a requirement to deliver 1140 hours of Early Learning and Childcare
from August 2021. The Council has been notified that the ring fenced funding will be reduced
by £1.124m from 2022-23. Also, as part of the 1140 expansion programme, the Scottish
Government 'Funding Follows the Child' guidance, requires local authorities to set a rate
locally that is paid to funded providers in the private and third sectors, including
childminders, to deliver the funded entitlement that allows them to deliver a high quality
ELC experience for all children. This rate should be sustainable and reflect national policy
priorities, including funding to enable payment of the real Living Wage to all childcare
workers delivering the funded entitlement and have a margin for re-investment built in. The
service has worked hard to mitigate the effects of this and has reduced expenditure as far as
possible.  However there remains a funding gap, the service are able to cover the over spend
for 2022-23 and 2023-24 from carry forwards so the cost pressure is requested from 2024-25
onwards. The service will continually review their plans looking for efficiencies where
possible.
0 327 327 327 327 0 327 327 327 327 0 327 327 327 327
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 0 0 250 0 0 0 0 300 0 0 0 0 350
Best Case Mid Range Scenario Worst Case
APPENDIX 3
Page 37

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COUNCIL COST AND DEMAND PRESSURES 2023-24 to 2027-28
Department Service Cost/Demand Pressure 2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
2023-24
£,000
2024-25
£,000
2025-26
£,000
2026-27
£,000
2027-28
£,000
Best Case Mid Range Scenario Worst Case
APPENDIX 3
Executive Director -
Douglas Hendry
Commercial Services Our Modern Workspace has delivered a reduction in spend on shared offices including
mothballing, some office closures and relocation based on staff survey and feedback.
However PROP01 forecast savings did not account for legacy projects (TB-17 from 2017)
being unfulfilled and was also optimistic with NDR savings of 100% in the current property
market which is fragile.  There has also been a reprioritisation of buildings as a result of staff
survey and feedback which has meant that some of the buildings identified for
rationalisation cannot be achieved.
134 134 134 134 134 134 134 134 134 134 134 134 134 134 134
Executive Director -
Douglas Hendry
Commercial Services Our Modern Workspace has delivered a reduction in utility consumption through a
systematic approach to mothballing and office closures. Unfortunately the utilities element
of PROP01 savings cannot be harvested and accredited to the Service due to the
unprecedented inflationary increases in utility costs. The original forecast savings to be made
on utilities pre-date a number of global influences such as the war in Ukraine, Covid-19 and
the Cost of Living Crisis that have had material impact, resulting in this saving being
undeliverable due to pressure on the overall utilities budget. 
158 158 158 158 158 158 158 158 158 158 158 158 158 158 158
Executive Director -
Kirsty Flanagan
HR Costs for a project team for a  new HR system & Backfill . This is a total new system build.
100 -50 -50 -50 -50 150 -50 -50 -50 -50 200 -50 -50 -50 -50
Executive Director -
Kirsty Flanagan
Waste Additional costs derived from the current waste model. Note that the treatment of waste
going forward has not been fully costed due to uncertainty as to how the council will deal
with the Bio Municipal Waste ban and the Deposit Return Scheme. Pressure has increased
due to an updated waste model.
88 39 165 (107) 193 156 49 243 (86) 284 224 59 321 (65) 374
Executive Director -
Kirsty Flanagan
Waste Achieving compliance with ban on biodegradable municipal waste in 2025.  This is the
estimated revenue costs from potential scenarios, remaining in or coming out of the current
waste PPP contract.  Coming out of the Waste PPP contract would create an additional one-
off cost.  There are also capital cost implications that are not included within these
estimates.  Due to the complexity of the model, estimates are subject to change. The best
case scenario reflects option 4 detailed in the report to the Environment, Development and
Infrastructure Committee on 01/12/2022. The mid range and worst case scenarios reflects
option 3 included in the same report and take into account the risk that the SG will not agree
a derogation.
0 0 0 462 925 0 0 608 2,433 2,433 0 0 608 2,433 2,433
Executive Director -
Kirsty Flanagan
Waste Increase to tipping fees and haulage costs for H&L residual waste.  Scottish Government laid
an Amendment Order on Friday 1 July 2022 which came into force at 1700 on 1 July which
indicates that Landfill tax will be due on materials previously not chargeable and we have
now received notification of an increase in the cost.
478 478 478 478 478 646 646 646 646 646 839 839 839 839 839
Executive Director -
Kirsty Flanagan
Planning 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 50 0 0 50 0 50 0 0 50 0 50 0
Executive Director -
Kirsty Flanagan
Housing Rightsize budget for House Loans which is a historic budget which has simply been rolled
forward year on year
19 19 19 19 19 19 19 19 19 19 19 19 19 19 19
Executive Director -
Kirsty Flanagan
Parking Loss in income at Glen Loin Car park, Arrochar due to end of lease and responsibility for car
park returning to owners, Luss Estates
15 15 15 15 15 15 15 15 15 15 15 15 15 15 15
Executive Director -
Kirsty Flanagan
IT Increased bandwidth for schools to allow digital transformation to support the move to
online learning
26 26 26 26 26 26 26 26 26 26 26 26 26 26 26
Executive Director -
Kirsty Flanagan
IT IT Support contract ceased with ACHA.  £40k income received from this annually will now not
be received.
40 40 40 40 40 40 40 40 40 40 40 40 40 40 40
Executive Director -
Kirsty Flanagan
Roads Increased cost of Salt for Winter Maintenance, average useage of 15,000 tonnes of salt over
the winter period would equate to £163k of additional costs.
176 176 176 176 176 196 196 196 196 196 216 216 216 216 216
Executive Director -
Kirsty Flanagan
Roads Change at 1 April 2022 to stop the use of Red Diesel in certain vehicles has resulted in an
unavoidable increase in fuel costs in Roads and Infrastructure.
78 78 78 78 78 78 78 78 78 78 78 78 78 78 78
Executive Director -
Kirsty Flanagan
Roads Helensburgh Leisure Development - 2 hour free parking period resulting in the loss of
parking income
24 24 24 24 24 24 24 24 24 24 24 24 24 24 24
Council Wide Council Wide Rightsize budget for Council insurances which is a historic budget that requires to be
increased in line with the current insurance costs.
414 414 414 414 414 414 414 414 414 414 414 414 414 414 414
Council Wide Council Wide General provision for unidentified Cost and Demand Pressures 0 0 0 0 0 0 250 500 750 1,000 0 500 1,000 1,500 2,000
Council Wide Council Wide 0.5% of Council Budget to manage in-year pressures relating to inflation and demand. 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
TOTAL 3,965 4,118 4,434 4,717 5,720 4,428 4,641 5,816 7,655 8,565 4,759 5,184 6,845 8,877 10,156
Page 38

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SOCIAL WORK COST AND DEMAND PRESSURES - 2023-24 to 2025-26 APPENDIX 4
Service Cost/Demand Pressure 2023-24
£000
2024-25
£000
2025-26
£000
2023-24
£000
2024-25
£000
2025-26
£000
2023-24
£000
2024-25
£000
2025-26
£000
All Social Work Estimated Pay inflation reflecting a best case of 2%, mid range of 3.5% and worst
case of 5%.
671 1,355 2,053 1,174 1,868 2,576 1,677 3,438 5,287
All Social Work Estimated Pay increments, best case is that 50% of the incremental changes based
on 2022/23 are absorbed and in the mid-range and worst case, the increase is in
line with the increase in 2022/23.
52 103 155 103 206 309 103 206 309
All Social Work Non-pay inflation, best and worst case based on unavoidable/inescapable inflation
and worst case.
3,246 5,902 8,563 3,615 6,679 9,784 3,984 7,461 11,021
All Social Work Non-pay inflation impact of payroll inflation on NHS posts which are recharged to
Social Work.
96 197 303 96 197 303 106 217 335
Adult Care Younger Adults Demand Growth (Excluding Physical Disability): There has been
continuing increase in demand for care and support services for profoundly
disabled younger adults (ie under 65) whose parents have historically provided
care but are no longer able to.  The best case assumes a 1% increase in spending
reflecting the limited service capacity in the area, the mid-range reflects 2% growth
and the worst case reflects 3% growth.
194 390 588 388 785 1,190 583 1,184 1,804
Adult Care Younger Adults Demand Growth - Physical Disability: There has been continuing
increase in demand for care and support services for profoundly disabled younger
adults (ie under 65) whose parents have historically provided care but are no
longer able to.  The best case assumes a 1% increase in spending reflecting the
limited service capacity in the area, the mid-range reflects 2% growth and the
worst case reflects 3% growth.
35 71 107 71 143 217 106 216 329
Adult Services Learning Disability Budget Adjustment - The Learning Disability Supported Living
and Residential budgets are carrying a recurring unbudgeted commitment of circa
£1.495m which is contributing to the recurring overspend on the Social Work
budget. To address this situation, it is proposed to realign the budget over the
three year period from 2023/24 to 2025/26 whilst also reviewing cases and
redesigning services. The adjustment will be reviewed annually to reflect spending
reductions delivered as well as any changes to funding and practice resulting from
the implementation of the Independent Review of Adult Social Care.
498 997 1,495 498 997 1,495 498 997 1,495
Adult Services Further investment in Learning Disability Budget totalling £250k per annum, the
mid range £500k per annum and the worst case £750k per annum given immediate
and on-going budget pressures in this service area.
250 500 750 500 1,000 1,500 750 1,500 2,250
Best Case Mid Range Worst Case
Page 39

Page 40

Service Cost/Demand Pressure 2023-24
£000
2024-25
£000
2025-26
£000
2023-24
£000
2024-25
£000
2025-26
£000
2023-24
£000
2024-25
£000
2025-26
£000
Best Case Mid Range Worst Case
Adult Services Physical Disability Budget Adjustment - The Physical Disability budget is carrying a
recurring unbudgeted commitment of circa £316k which is contributing to the
recurring overspend on the Social Work budget. To address this situation, it is
proposed to realign the budget over the three year period from 2023/24 to
2025/26 whilst also reviewing cases and redesigning services. The adjustment will
be reviewed annually to reflect spending reductions delivered as well as any
changes to funding and practice resulting from the implementation of the
Independent Review of Adult Social Care.
62 123 185 62 123 185 62 123 185
Adult Services Mental Health Budget Adjustment - The Mental Health budget is carrying a
recurring unbudgeted commitment of circa £197k which is contributing to the
recurring overspend on the Social Work budget. To address this situation, it is
proposed to realign the budget over the three year period from 2023/24 to
2025/26 whilst also reviewing cases and redesigning services. The adjustment will
be reviewed annually to reflect spending reductions delivered as well as any
changes to funding and practice resulting from the implementation of the
Independent Review of Adult Social Care and any additional funding provided to
address mental health issues as a consequence of the COVID pandemic.
35 69 104 35 69 104 35 69 104
Children and
Families
Continuing Care demand for Looked After young people who are cared for by the
HSCP. The best case scenario is that the expected additional demand can be
funded from within existing resources as a result of planned improvements to the
service delivery model (eg shift away form high cost external residential care to
local foster and kinship care), the mid case reflects £250k per annum and the worst
case reflects £500k per annum.
0 0 0 0 250 500 250 500 750
All Social Work Allowance for unknown cost and demand pressures which could arise. The best
case assumes unknown pressures totalling £250k per annum, the mid range £500k
per annum and the worst case £750k per annum.
0 0 0 0 0 0 0 0 0
Adult Services Kintyre Care Centre - cost pressure as a result of transfer of KCC facility to HSCP
Management.
750 750 750 750 750 750 900 900 900
All Social Work Investment in activity to support families to prepare and submit claims for the
Child & Adult Disability Payments - increase in funding.
11 11 11 11 11 11 11 11 11
Children and
Families
Investment in Whole Family Wellbeing in line with Scottish Government funding
provided for 2023/24.
438 438 438 438 438 438 438 438 438
TOTAL COST AND DEMAND PRESSURES 6,338 10,906 15,502 7,741 13,516 19,362 9,503 17,260 25,218
Page 40

Page 41

MANAGEMENT/OPERATIONAL SAVINGS APPENDIX 5
Ref Service Area Saving Summary
Saving
£'000 FTE H/Count
Saving
£'000 FTE H/Count
Saving
£'000 FTE H/Count
MGT1 Council Wide
Estimated saving in relation to additional voluntary contributions to
the pension scheme. 100 0.0 0.0 100 0 0 100 0 0
MGT2
Earmarked
Reserves/Capital
Fund
Utilisation of Capital Fund to support capital works instead of
drawing down from previous earmarked reserves, thereby, releasing
a one-off saving from earmarked reserves into revenue. 1,536 0.0 0.0 0 0 0 0 0 0
MGT3 Financial Services
One -off saving identified from the loans fund modelling as a result
of utilising an amount that was previously earmarked from the loans
fund but is no longer required, volatility of interest rates, high cash
levels and slippage within the capital programme meaning less
borrowing is required at this stage. 685 0.0 0.0 0 0 0 0 0 0
MGT4 Commercial Services Increase to commercial income and events 5 0.0 0.0 40 0 0 75 0 0
MGT5
DEG - Development
Management Additional Planning Fees from major applications - one off saving. 340 0.0 0.0 0 0 0 0 0 0
MGT6
Roads and
Infrastructure
Increase unbudgeted income from Commercial Waste (rightsizing
of income budgets). 250 0.0 0.0 250 0 0 250 0 0
MGT7 HR &OD
Pause A&B Manager programme for 1 year while the approach is
redesigned which would provide a one-off saving then rightsizing
would allow potential future recurring savings which cannot be
quantified at this stage. 20 0.0 0.0
MGT8 Registrars
Introduced pilot for funerals service. The findings of the pilot will
inform any future income projections. £6k represents the area the
pilot is being undertaken for a limited time period. 6 0.0 0.0 6 0 0 6 0 0
MGT9 Registrars
Reflecting on the pattern of income generated over the last 5 years
(rightsizing of income budgets). 10 0.0 0.0 10 0 0 10 0 0
MGT10
Governance, Risk
and Safety 10% inflation on recharge to HSCP for Governance Services. 10 0.0 0.0 10 0 0 10 0 0
MGT11 Internal Audit
HSCP contract due for renewal in March 2024. Increase charge to
HSCP for Internal Audit Services in line with benchmark of other
Local Authorities. 0 0.0 0.0 10 0 0 10 0 0
2,962 0.0 0.0 426 0.0 0.0 461 0.0 0.0
2023/24 2024/25 2025/26
To be explored further To be explored further
Page 41

Page 42

POLICY SAVINGS OPTIONS - 2023/24 APPENDIX 6
Saving
£'000 FTE H/Count
Saving
£'000 FTE H/Count
Saving
£'000 FTE H/Count
FIS2324-001 Treasury
Management
Service Concessions - Alteration to accounting
treatment to align the repayment of borrowing
relating to new schools over their asset life.
Guidance from Scottish Government now
permits this change of accounting treatment.
Further detail will be provided to Council in
due course.
Councils were previously required by statutory guidance to charge the debt element of service
concession arrangements to their accounts over the contract period, in our case, 25 years and
30 years. As part of supporting the additional costs during the height of the COVID pandemic
and also to support ongoing recovery, the Scottish Government agreed a financial flexibility
that would allow service concessions debt to be paid over the life of the asset rather than the
contract period. This will generate a recurring saving in the revenue budget and these figures
are based on a 60 year pay back.
Loans will be repaid over a longer time period.
4,831.0 0.0 0.0 4,861.0 0.0 0.0 5,028.0 0.0 0.0
EDU2324-001 Education Estimated saving due to change in pupil
numbers
Removal of additional teacher numbers required during COVID to reduce class sizes and also to
support recovery.
This option is possible due to falling pupil rolls and a robust staffing allocation process in
relation to statutory class sizes which has allowed more permanent contracts to be issued.
Larger class sizes closer to statutory limits bringing this in line with a number of other
Local Authorities therefore any risks are unlikely.
700.0 0.0 0.0 700.0 0.0 0.0 700.0 0.0 0.0
CSS2324-001 Customer
Engagement
Team
Operating an appointment only service for
those still struggling digitally in line with our
drive to use digital technology to its fullest
while being mindful of the needs of those
unable to access this kind of technology.
Closure of Customer Service Points (CSPs) for
walk in appointments.
Three components resulting in £318k annual saving:
1. Close the doors of all CSPs (Customer Service Points) to walk in customers and operate an
appointment only service and move to digital only receptions at Kilmory and Helensburgh Civic
Centre. Most CSPs would need to be retained as offices, as they house other services and/or are
the locations of Registration District Offices. However offering only structured appointments
would allow more efficient use of resources and incentivise the shift to digital.
2. Closure of the part time CSPs on the smaller islands, which would mean shutting the CSP on
Tiree and withdrawing the funding for Jura and Colonsay Development Companies who run the
part time CSP service there on the council’s behalf. Also removing 4 part time Home Based
Registrar post on these three islands, plus Coll and merging the Registration Districts with other
ones.
3. Reducing the CSC Agent resources in the Contact Centre by 15% and accepting a lower
standard of responsiveness and less resilience for unusual peaks of demand. .
The above is the minimum viable service that still provides an appointment based face to face
contact option for digital strugglers and the minimum statutory Registration Service using
digital remote registration processes recently given legislative approval by the Scottish
Parliament.
1. Significantly reduced capacity to deal with customer enquiries.
2. Reduced resilience to deal with significant peaks of customer demand.
3. Reduced capacity to assist with emergency responses.
4. Very vulnerable customers may struggle to make appointments.
5. Reduced council service/footprint on smaller Islands.
6. Very limited capacity to assist other Services with one off and seasonal processing
exercises.
7. Numerous small-scale CSP based activities carried out for other Services would need to
be “rehomed”; e.g. Lair Management, Minibus Hires, Toilet Radar Keys, document
scanning as front doors to offices would be locked.
8. Physical receptionists at Kilmory and Helensburgh and CSPs acting as de facto reception
at multi service offices such as Manse Brae and Oban Civic Centre would be removed and
alternative measures would need to be put in place direct with Services for visitor
management.
9. There may be an impact on Registration income as most CSP staff double up as
Registrars or Assistant Registrars.
10. Impact on remaining staff dealing with increased workloads.
191.0 10.6 13.0 318.0 10.6 13.0 318.0 10.6 13.0
DEG2324-001 Building
Standards
Long-term vacant 0.5FTE building standards
surveyors post that arose through an employee
reducing their working hours is no longer
requires in structure.
This post has been vacant for 2 years and the building standards service continues to operate
and provide services despite this vacancy. The changes arising from the Covid pandemic (e.g.
virtual inspections, new ways of working etc.) and the reduction in building warrants/downturn
in the building sector/cost of living crisis have assisted in managing workloads with available
resource.
1. Recruitment of professional officers is a concern across Argyll and Bute and nationally,
and this includes building standards surveyors. The saving removes the potential for the
post-holder to increase their working hours in the future, without additional income.
2. There is a potential impact on service capacity to provide commercialisation, should
there be a significant increase in building warrants or dangerous buildings statutory
activities.
24.0 0.5 0.0 24.0 0.5 0.0 24.0 0.5 0.0
DEG2324-002 Economic
Growth (GIS)
Reduce discretionary budget to minimum.
Retain budget to pay memberships to SCDI,
SLAED & HOPS but remove remainder of
discretionary budget.
The Economic Growth Service retains an element of discretionary funding to allow the service
to enable match funding activity, contribute to feasibility studies, pay membership fees and
undertake one off expenditure to assist with larger projects such as CARs and TH work. It is
proposed to reduce this fund to only cover business and professional memberships.
The main impact will be a reduction of the capability of the service to contribute to feasibility
funding and other requests for assistance or to do additional works in relation to economic
growth activities or recovery of the economy. This would mean the service having to apply for
additional resources as and when required.
There will be no ability to pay a contribution to the Argyll and the Isles Countryside Trust ACT
(currently £14.5k) or undertake economic marketing activity for Argyll and Bute.
1. Inability to move quickly when undertaking feasibility works
2. Loss of core funding to ACT
3. Inability to market Argyll and Bute for economic opportunities
36.0 0.0 0.0 36.0 0.0 0.0 36.0 0.0 0.0
EDU2324-002 2-18
Curriculum
Removal of non-statutory Cultural Coordinator
post.
Cultural co-ordinator in post works 0.8 fte of which Education fund 0.4FTE and the grant is
match funded by Creative Scotland/YMI.
Removal of Cultural Co-ordinator in Schools provision which supports schools to develop
creative projects. Part of the remit is to engage with external providers to facilitate funding for
taking forward projects related to the arts, creativity and the development of Expressive Arts
within Curriculum for Excellence.
Removal of this post would mean that there would be no capacity to work with Creative
Scotland and to provide culture and arts based activities for our children and young
people unless schools prioritised this to enhance their core curriculum.
The cultural co-ordinator manages the Argyll Arts Collection which includes overseeing
loan agreements, press releases etc. This work would have to be picked up by other staff
as would be the support with the YMI Grant which has to be evaluated and feed back to
Scottish Government every year.
15.0 0.8 1.0 15.0 0.8 1.0 15.0 0.8 1.0
2023/24 2024/25 2025/26
Service AreaRef Saving Detail Risks
Page 42

Page 43

Saving
£'000 FTE H/Count
Saving
£'000 FTE H/Count
Saving
£'000 FTE H/CountService AreaRef Saving Detail Risks
EDU2324-003 2-18
Curriculum
Remove funding to support parent and toddler
groups and other non statutory third sector.
Withdrawal of Third Sector Grants (unrelated to delivery of 1140hrs)
This will remove grant funding used to support running costs for a number of third sector
groups across all localities. None of these groups deliver statutory services for Education but do
support children, young people and families.
The non-statutory groups and organisations may not be in a position to continue or may
have to reduce services.
86.0 0.0 0.0 86.0 0.0 0.0 86.0 0.0 0.0
FIS2324-002 Revenues and
Benefits
The Service has identified savings through
rightsizing of budgets, an organisational
restructure with investment in modern
apprenticeships and temporary staff designed
to boost income from the billing of additional
local taxes and the recovery of associated debt.
In addition efficiency savings from increased
productivity, increased levels of process
automation and moving more customers to
transact with the service over the internet will
allow previously outsourced review works to be
carried out internally.
Budgets can be realigned with certainty in relation to additional income from the DWP with no
associated risks.
Changes to the organisational structure will assist in driving improvements in efficiency and
productivity across the service generating opportunities for new employees to join the service
and for more experienced staff who have volunteered for redundancy to go in the years ahead.
1. The current cost of living crisis continues for a significant period of time making the environment
for collecting debt even more challenging than it is already. While these budgets can be realigned
with certainty other areas of anticipated income recovery levels may become harder to achieve.
2. The new productivity targets are not embedded in the service and expected efficiencies are not
realised.
3 Migration of Housing Benefit claims to Universal Credit is further delayed by the DWP beyond
December 2024 and the level of automation that we hope to achieve by 2025/2026 is not realised.
This would mean that the Council would need to retain Assessor staff to help it continue to fulfil its
statutory duty in respect of Housing Benefit processing
493.0 0.0 0.0 466.0 2.5 3.0 397.0 3.0 3.0
RIS2324-001 School
Crossing
Patrollers
Support Communities to move to different
approaches to delivering School Crossing
Patrols through engagement with Parent
Council and Communities.
Support community and PTA groups to operate school crossing services including assessment of
use of existing facilities – anecdotally there appear to be fewer children walking to school post
pandemic than pre pandemic.
Below are the listed number of School Crossing Locations which give a Head count of 20 for
each area:
Mid Argyll Kintyre & Islay – 2
Oban, Lorn & the Isles – 1
Helensburgh and Lomond – 14
Bute & Cowal – 3
In addition to the above there are 8 vacant posts that the Service have been unable to recruit to
for some time.
Limited take up from parent/teacher association groups (PTA) and ability to maintain a
sustained interest for PTAs to self-deliver school crossing patrollers. An alternative model,
should there be limited interest from the PTAs, would be to stop service.
A limited resource would need to be retained by the council to carry out training and
ensure that a compliant and safe service is maintained. 88.0 8.4 20.0 151.0 8.4 20.0 151.0 8.4 20.0
6,464.0 20.3 34.0 6,657.0 22.8 37.0 6,755.0 23.3 37.0
Page 43

Page 44

2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF FINANCIAL SERVICES  Ref: FIS2324-001
Service Delivery Area  TREASURY MANAGEMENT – LOANS FUND
Saving Title Service Concessions
Summary of Savings Proposal 
This relates to a change in the accounting treatment of borrowing for new schools under Service
Concession arrangements. Guidance from Scottish Government now allows the repayment of
borrowing within the loans fund to be done over the asset life instead of the life of the contract.   
Impact and Risk Associated with Proposed Saving 
Councils were previously required by statutory guidance to charge the debt element of service
concession arrangements to their accounts over the contract period, in our case, 25 years and 30
years. As part of supporting the additional costs during the height of the COVID pandemic and also
to support ongoing recovery, the Scottish Government agreed a financial flexibility that would allow
service concessions debt to be paid over the life of the asset rather than the contract period. This
will generate a recurring saving in the revenue budget and these figures are based on a 60 year pay
back in line with the asset life of new schools within the Treasury Management Strategy. 
Current Status of Developing the Option and Next Steps 
Financial Services have liaised with external Treasury advisors who provided calculations to identify
the value of savings. They have no concerns regarding the 60 year pay-back period therefore this
saving could be implemented immediately.
Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
4,831 0 0 4,861 0 0 5,028 0 0 
Page 44

Page 45

2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF EDUCATION  Ref: EDU2324-001
Service Delivery Area  Change in Pupil Numbers
Saving Title Saving due to change in pupil numbers
Summary of Savings Proposal 
This savings option is possible due to falling pupil rolls and a robust staffing allocation process in
relation to statutory class sizes which has allowed more permanent contracts to be issued. There
has been a consistent application of national class sizes agreed by the Scottish Negotiating
Committee for Teachers of a maximum of 25 in a composite class, 30 maximum P1-P3 and 33
maximum P4 – P7 other than in our smallest primary schools. 
Impact and Risk Associated with Proposed Saving 
Larger class sizes closer to statutory limits bringing this in line with a number of other Local
Authorities. 
Current Status of Developing the Option and Next Steps 
Option is complete and savings will be established from education year 2023/24
Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
700 0 0 700 0 0 700 0 0         
Page 45

Page 46

2023-24 BUDGET PREPARATION – SAVING OPTION
Head of Customer Support Services Ref: CSS2324-001
Service Delivery Area Customer Engagement Team
Saving Title Minimising Face to Face Customer Service Delivery
Summary of Savings Proposal
This proposal has three components that together result in a £317,739 annual saving:
1. Close the doors of all CSPs (Customer Service Points) to walk in customers and operate an
appointment only service and move to digital only receptions at Kilmory and Helensburgh
Civic Centre. Most CSPs would need to be retained as offices, as they house other services
and/or are the locations of Registration District Offices. However offering only structured
appointments would allow more efficient use of resources and incentivise the shift to digital.
This would allow a reduction in headcount that would provide £233,454 savings as follows:
• Oban lose LGE9 Supervisor if managed from Mull and an LGE6 post is uprated to LGE7
Service Point Officer in Oban to support the Mull based supervisor
• Islay to lose 1 LGE6 CSP Agent Post (0.9FTE)
• Lochgilphead to lose 1 LGE6 CSP Agent Post
• Helensburgh to lose 1 LGE6 CSP Agent/Reception post
• Campbeltown to lose 1 LGE6 CSP Agent Post
• Kilmory to lose 1.5FTE LGE6 Agent/Reception posts
• Dunoon to lose 0.5FTE LGE6 CSP Agent Post
• Bute to lose 0.5FTE CSP Agent Post.
2. Closure of the part time CSPs on the smaller islands, which would mean shutting the CSP on
Tiree (0.4 FTE LGE6) and withdrawing the funding for Jura and Colonsay Development
Companies who run the part time CSP service there on the council’s behalf. Also removing 4
part time Home Based Registrar post on these three islands, plus Coll and merging the
Registration Districts with other ones. Savings will be £31,038 as follows:
£18,745 Funding for Development Companies on Jura and Colonsay
£8093 For 0.4 FTE LGE6 and office expenses on Tiree
£4,200 saving of net cost for 4 Home Based Registrars
3. Reducing the CSC Agent resources in the Contact Centre by 15% and accepting a lower
standard of responsiveness and less resilience for unusual peaks of demand. Savings will be
£53,247 from reduction of 1.8FTE LGE6.
The above is the minimum viable service that still provides an appointment based face to face
contact option for digital strugglers and the minimum statutory Registration Service using digital
remote registration processes recently given legislative approval by the Scottish Parliament. It is
predicated on the continuing optimisation of digital engagement channels that have seen face to
face interactions fall to under 40% of pre-pandemic levels. The risks are detailed below.
Impact and Risk Associated with Proposed Saving
1. Significantly reduced capacity to deal with customer enquiries, with inevitable reduction in
speed and quality of response and consequent probability of increased customer
dissatisfaction resulting in more complaints and thus reputational damage.
2. Reduced resilience to deal with significant peaks of customer demand due to seasonal,
cyclical and one off operational demands such as the Scotland Loves Local Exercise, Short
Term Lets go live, annual bin calendar renewals or weather events etc.
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3. Reduced capacity to assist with emergency responses. CSC/CSP resource was used heavily
for the pro-active communication and support request management elements of Caring for
People and to aid NHS vaccination exercise.
4. The current reduced hours opening for walk in customers has already attracted much
negative comment; particularly in respect of vulnerable customers. This solution would see
doors to all council offices closed to walk in customers. Very vulnerable customers may
struggle to make appointments.
5. Reduced council service/footprint on smaller Islands – previous attempts to reduce
customer service and Registration services were met with resistance/dismay and gave rise
to significant Island related concerns in the EqSEIA for loss of income, opportunity and
absence of council presence. Servicing the islands remotely will also redirect resources from
servicing of mainland communities e.g. doing a wedding on Colonsay will potentially take a
mainland registrar offline for 3 days due to ferries etc.
6. Very limited capacity to assist other Services with one off and seasonal processing exercises
e.g. we currently help Education process over 1000 Free School Meal and Clothing Grant
applications each summer, undertake telecare quality outbound calling etc. This processing
assistance could not be offered as resources would be fully deployed in customer contact
management. Hence the saving in CSC/CSP would require additional resource elsewhere.
7. Numerous small-scale CSP based activities carried out for other Services would need to be
“rehomed”; e.g. Lair Management, Minibus Hires, Toilet Radar Keys, document scanning as
front doors to offices would be locked.
8. Physical receptionists at Kilmory and Helensburgh and CSPs acting as de facto reception at
multi service offices such as Manse Brae and Oban Civic Centre would be removed and
alternative measures would need to be put in place direct with Services for visitor
management.
9. There may be an impact on Registration income as most CSP staff double up as Registars or
Assistant Registrars, therefore the loss of 6.4 FTE from this small service will constrain the
ability to accept ceremony bookings; particularly at peak times. It also increases the risk of
failed ceremonies due to fewer resources able to cover – with consequent reputational
damage. The far smaller pool of registrars also has implications for progression and the
ageing profile of our pool of registrars.
10. Impact on remaining staff dealing with increased workloads and higher numbers of
dissatisfied angry customers, plus the number of times agents/registrars will be lone
workers will increase, with consequent increase in risk.
Current Status of Developing the Option and Next Steps
This option will require:
- Obligatory staff consultation for those at risk of redundancy and application of the
compulsory/voluntary redundancy procedures (12 headcount (9.7 FTE) posts to be cut, but
circa 20 staff affected through potential selection exercises)
- Completion of an EqESIA including consultation with stakeholders such as the Development
Companies currently funded to provide services on Colonsay and Jura
- Consultation with National Records of Scotland regarding the proposed registration changes
to Home Based registration and merging of Registration Districts.
- Engagement with Property regarding offices on Colonsay. Jura and Tiree that are council
owned but no longer required as Service Points. Also tenancy of Development Companies.
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Saving (Assumes all savings for all 3 components above are taken) 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
£191
(60% x
£317,739*)
10.6 13 £318    10.6 13 £318  10.6 13
*As most savings are staff related they could not be fully realised in 2023/24 due to redundancy and
restructuring timescales involved, therefore a 60% saving in year 1 is assumed. 
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2023-24 BUDGET PREPARATION – SAVING OPTION
HEAD OF DEVELOPMENT AND ECONOMIC GROWTH Ref: DEG2324-001
Service Delivery Area BUILDING STANDARDS
Saving Title Reduction of 0.5 FTE to building standards service
Summary of Savings Proposal
Removal of 0.5 FTE building standards surveyors post from building standards establishment,
achieving an annual saving of £24000.
Impact and Risk Associated with Proposed Saving
Impact:
1. The proposed saving is a long-term vacancy within the building standards team which arose
from alternations to working arrangements of a current employee. The post has been vacant for
two years.
2. The building standards service continues to operate and provide services, despite this vacancy.
The changes arising from the Covid pandemic (e.g. virtual inspections, new ways of working etc.)
and the reduction in building warrants/downturn in the building sector/cost of living crisis have
assisted in managing workloads with available resource.
3. The post is currently vacant.
4. Building Standards is self-funding from building warrant income. Income is effected by the costs
of building materials post pandemic, the economy and the building market. Commercial income
from other local authorities is necessary to provide a balanced budget and the service has been
successful in securing work form other local authorities (currently East Lothian Council and
Dundee City). Current staffing levels supports this commercialisation.
5. Building Standards staff morale will be affected by any staff reduction given the success in
generating additional revenue, increasing the profile of Argyll and Bute Council and being highly
regarded by LABSS and the other local authorities.
6. If commercial work is unsustainable in the longer-term, it would be necessary to downsize the
team to balance the budget. Building Standards would deal solely with Argyll and Bute warrants,
together with our statutory duties relating to dangerous buildings and enforcement.
Risks:
1. Recruitment of professional officers is a concern across Argyll and Bute and nationally, and this
includes building standards surveyors. The saving removes the potential for the post-holder to
increase their working hours in the future, without additional income.
2. There is a potential impact on service capacity to provide commercialisation, should there be a
significant increase in building warrants or dangerous buildings statutory activities.
Current Status of Developing the Option and Next Steps
The post is currently operating at 0.5FTE, and the saving would mean a reduction of the post hours
from 1 FTE. There is no direct impact on staffing or potential redundancy issue.
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Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
24 0.5  0 24 0.5 0 24 0.5 0 
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2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF DEVELOPMENT AND ECONOMIC GROWTH  Ref: DEG2324-002
Service Delivery Area  Economic Growth
Saving Type  Policy
Saving Title Reduction of Discretionary Funds
Summary of Savings Proposal 
The Economic Growth Service retains an element of discretionary funding to allow the service to
enable match funding activity, contribute to feasibility studies, pay membership fees and undertake
one off expenditure to assist with larger projects such as CARs and TH work.  It is proposed to
reduce this fund to only cover business and professional memberships. 
Impact and Risk Associated with Proposed Saving 
The main impact will be a reduction of the capability of the service to contribute to feasibility
funding and other requests for assistance or to do additional works in relation to economic growth
activities or recovery of the economy.  This would mean the service having to apply for additional
resources as and when required. 
There will be no ability to pay a contribution to the Argyll and the Isles Countryside Trust ACT 
(currently £14.5k) or undertake economic marketing activity for Argyll and Bute. 
Risks:- 
 Inability to move quickly when undertaking feasibility works
 Loss of core funding to ACT
 Inability to market Argyll and Bute for economic opportunities 
Current Status of Developing the Option and Next Steps 
This could be implemented for the next financial year.
Saving 
2023-24 2025-26 2026-27
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
36 0 0 36 0 0 36 0 0 
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2024-25 BUDGET PREPARATION – SAVING OPTION
HEAD OF EDUCATION Ref: EDU2324-002
Service Delivery Area 2-18 Curriculum
Saving Title Removal of non-statutory Cultural Co-ordinator post
Summary of Savings Proposal
Cultural co-ordinator in post works 0.8 fte of which Education fund 0.4 fte and the grant is match
funded by Creative Scotland/YMI.
Saving Option
Removal of budget to fund cultural co-ordinator post
Lead in time
Due to academic year, post would be removed from August.
Impact and Risk Associated with Proposed Saving
Removal of Cultural Co-ordinator in Schools provision which supports schools to develop creative
projects. Part of the remit is to engage with external providers to facilitate funding for taking
forward projects related to the arts, creativity and the development of Expressive Arts within
Curriculum for Excellence.
Removal of this post would mean that there would be no capacity to work with Creative Scotland
and to provide culture and arts based activities for our children and young people unless schools
prioritised this to enhance their core curriculum.
The cultural co-ordinator manages the Argyll Arts Collection which includes overseeing loan
agreements, press releases etc. This work would have to be picked up by other staff as would be
the support with the YMI Grant which has to be evaluated and feed back to Scottish Government
every year.
Current Status of Developing the Option and Next Steps
Discussions have taken place with the member of staff to outline the proposal that is in place
relating to the post. Next steps, should this option be taken would be to carry out the statutory HR
processes in relation to redeployment. Timescale would be to be complete by June 2023.
Saving
2024-25 2025-26 2026-27
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
15 0.8 1 15 0.8 1 15 1 1
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2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF EDUCATION  Ref: EDU2324-003
Service Delivery Area  Early Years 
Saving Title Remove funding to support parent and toddler groups and
other non-statutory third sector
Summary of Savings Proposal 
Background
Third Sector grants have been made available annually to both statutory and non-statutory groups.   
Saving Option
Withdrawal of Third Sector Grants (unrelated to delivery of 1140hrs)
This will remove grant funding used to support running costs for a number of third sector groups
across all localities. None of these groups deliver statutory services for Education but do support
children, young people and families. 
Name of Project Area
Amount
Awarded
Innellan and Toward Family Centre Bute & Cowal £14,905.00
BASIC
Helensburgh &
Lomond £10,000.00
Tarbert After School Care* MAKI £10,135.00
School's Out Oban OLI £9,540.00
Meadows Under Fives MAKI £12,839.50
Kintyre Toy Library MAKI £2,271.00
Patchwork 2 to 5 Nursery Bute & Cowal £2,321.92
Cairndow Community Childcare Bute & Cowal £20,000.00
Oban Toy Library OLI £3,745.00
Fyne Friends  MAKI £858.98 
Lead in time
From start of financial year 2022/23 
Impact and Risk Associated with Proposed Saving 
The non-statutory groups and organisations may not be in a position to continue or may have to
reduce services. 
*This group provide afterschool care for local communities.  Should this budget be removed this
group would have to increase costs in order to continue operating.  The current access that this
group has to training would still be provided. 
There is a risk that withdrawing this funding will lead to some of these groups closing, activities
ending and the inability to support new groups. 
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Current Status of Developing the Option and Next Steps 
Would require consultation with groups outlined above should this option be approved.
Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
86 0 0 86 0 0 86 0 0 
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2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF FINANCIAL SERVICES  Ref: FIS2324-002
Service Delivery Area  REVENUE AND BENEFITS
Saving Title Revenue and Benefits – Income Generation and Business
Process Review
Summary of Savings Proposal 
During 2022-23 the Revenue and Benefits Service undertook a Business Process Review (BPR) in
conjunction with an external consultant. This proposal is the outcome from that process and
combines the realigning of budgets, an organisational restructure with investment in modern
apprenticeships and temporary staff designed to boost income from the billing of additional local
taxes and the recovery of associated debt. In addition efficiency savings from increased productivity,
increased levels of process automation and moving more customers to transact with the service
over the internet will allow previously outsourced review works to be carried out internally saving
money for the Council and protecting jobs. 
Impact and Risk Associated with Proposed Saving 
Impact:
• Delay in DWP timescales for the transfer of Housing Benefit claims to Universal Credit allows
the Council to realign income budgets with certainty. This allows us to budget confidently
for additional income from the DWP with no associated risks. 
• Making permanent a temporary 1 FTE LGE7 Housing Benefit Overpayment Recovery Officer
provides a net saving for the service given the value of the income the post generates every
year. 
• Changes to the organisational structure will assist in driving improvements in efficiency and
productivity across the service generating opportunities for new employees to join the
service and for more experienced staff who have volunteered for redundancy to go in the
years ahead. This plan sees 4FTE staff join the service in 2023/2024, 2 as Modern
Apprentices, with 2.5FTE posts being redundant in 2024/2025 and 3FTE redundant in
2025/2026. These redundancies will be met by a mixture of vacant posts and staff
volunteering for redundancy. 
Risks:
• The current cost of living crisis continues for a significant period of time making the
environment for collecting debt even more challenging than it is already. This makes some
of the anticipated income recovery levels harder to achieve. 
• The new productivity targets are not embedded in the service and expected efficiencies are
not realised
• Recruitment of suitably qualified staff can be challenging at present. 
• Migration of Housing Benefit claims to Universal Credit is further delayed by the DWP
beyond December 2024 and the level of automation that we hope to achieve by 2025/2026
is not realised. This would mean that the Council would need to retain Assessor staff to help
it continue to fulfil its statutory duty in respect of Housing Benefit processing.   
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Current Status of Developing the Option and Next Steps 
The option has been fully developed and presented to Executive Leadership Team. We are now at a
stage where we have identified 64 actions for change in order to bring about the changes required
across the service. Some of these will be quick and easy changes to make, others will need careful
planning to introduce new policies and processes and embed changes to working practices. 
The service is currently are working with its HR Business Support Manager to coordinate and plan
the process for the staffing changes that will be required across the piece. 
Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
493 0 0 466 2.5 3 397 3 3 
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2023-24 BUDGET PREPARATION – SAVING OPTION 
HEAD OF ROADS AND INFRASTRUCTURE  Ref: RIS2324-001
Service Delivery Area  Roads - Network and Standards 
Saving Title School crossing patrollers
Summary of Savings Proposal 
Support community and PTA groups to operate school crossing services including assessment of use
of existing facilities – anecdotally there appear to be fewer children walking to school post pandemic
than pre pandemic. 
Below are the listed number of School Crossing Locations which give a Head count of 20 for each
area:
Mid Argyll Kintyre & Islay – 2
Oban, Lorn & the Isles – 1
Helensburgh and Lomond – 14 
Bute & Cowal – 3 
In addition to the above there are 8 vacant posts that the Service have been unable to recruit to for
some time. 
Impact and Risk Associated with Proposed Saving 
Limited take up from parent/teacher association groups (PTA) and ability to maintain a sustained
interest for PTAs to self-deliver school crossing patrollers. An alternative model, should there be
limited interest from the PTAs, would be to stop service. 
A limited resource would need to be retained by the council to carry out training and ensure that a
compliant and safe service is maintained. 
Current Status of Developing the Option and Next Steps 
Limited progress on this option pending confirmation of political support. It is envisaged there will
be some sensitivity around this activity becoming public and the next meaningful steps would
require an element of public engagement in order to make meaningful progress. 
Saving 
2023-24 2024-25 2025-26
£000 FTE H/Count Cumulative
£000
FTE H/Count Cumulative
£000
FTE H/Count
88 8.4 20 151 8.4 20 151 8.4 20 
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APPENDIX 7
SERVICE SUMMARY OF BUDGET POSITION 2023-24
Department Service 2022-23
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
2023-24 Draft
Budget
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000
Council Departments:
Chief Executive's Unit Chief Executive 894 15 0 909 29 0 0 0 0 0 938
Chief Executive's Unit Head of Financial Services 5,126 177 (199) 5,104 294 51 322 0 (187) 0 5,584
Executive Director (Douglas Hendry) Executive Director (Douglas Hendry) (61) 4 0 (57) 98 0 0 0 0 0 41
Executive Director (Douglas Hendry) Head of Commercial Services 9,688 536 0 10,224 549 844 361 (241) (125) 0 11,612
Executive Director (Douglas Hendry) Head of Education 93,810 2,808 (248) 96,370 2,582 978 (30) 0 (803) 0 99,097
Executive Director (Douglas Hendry) Head of Legal and Regulatory
Support
18,845 958 0 19,803 80 982 0 0 (4,841) 0 16,024
Executive Director (Kirsty Flanagan) Executive Director (Kirsty Flanagan) (270) 3 0 (267) 9 0 0 0 0 0 (258)
Executive Director (Kirsty Flanagan) Head of Customer Support Services 8,132 275 0 8,407 332 88 216 0 (242) 0 8,801
Executive Director (Kirsty Flanagan) Head of Development and Economic
Growth
7,649 249 75 7,973 303 30 20 0 (432) 0 7,894
Executive Director (Kirsty Flanagan) Head of Roads and Infrastructure
Services
29,167 984 0 30,151 823 1,103 1,093 0 (1,159) 0 32,011
Non Departmental:
Joint Boards Joint Boards 1,496 0 0 1,496 0 0 0 0 0 0 1,496
Other Operating Income & Expenditure Elected Members 1,172 (6) 0 1,166 94 0 0 0 0 0 1,260
Other Operating Income & Expenditure Sundry Services 878 7 0 885 (7) 117 1,443 0 (100) 0 2,338
Other Operating Income & Expenditure Unfunded Pensions 1,554 0 0 1,554 0 0 0 0 0 0 1,554
Non Controllable Costs:
Insurances 1,192 0 0 1,192 0 162 414 0 0 0 1,768
Non Domestic Rates 4,301 200 0 4,501 0 0 590 0 0 0 5,091
Apprenticeship Levy (Council) 527 0 0 527 18 0 0 0 0 0 545
Capital Charges (loans charges) 12,060 750 0 12,810 0 0 0 0 (685) 0 12,125
COUNCIL TOTAL 196,160 6,960 (372) 202,748 5,204 4,355 4,429 (241) (8,574) 0 207,921
Health and Social Care Partnership:
Social Work Chief Officer 1,942 (505) 1,847 3,284 (143) 0 7,741 0 0 (8,838) 2,044
Social Work Acute and Complex Care 17,748 181 0 17,929 182 0 0 0 0 0 18,111
Social Work Children & Families 15,394 503 438 16,335 448 0 0 0 0 0 16,783
Social Work Health and Community Care 37,505 715 14 38,234 599 0 0 0 0 0 38,833
Social Work Strategic Planning and Performance 453 19 0 472 10 0 0 0 0 0 482
SOCIAL WORK TOTAL 73,042 913 2,299 76,254 1,096 0 7,741 0 0 (8,838) 76,253
Rounding 4
TOTAL 269,202 7,873 1,927 279,002 6,300 4,355 12,170 (241) (8,574) (8,838) 284,178
Funding:
Scottish Government Funding 223,741
Council Tax Income (Includes part of saving - FIS2324-002) 58,901
Utilisation of Capital Funds (Saving - MGT2) 1,536
OVERALL FUNDING SURPLUS / (GAP) 0
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Appendix 8
FUNDING REQUESTS 
1. Introduction 
1.1 Three funding requests have been received to be considered as part of the
Budget as outlined below.   
2. CHARTS 
2.1 CHARTS are requesting £75,000 from Argyll and Bute Council to fund a
delivery plan which has been designed to build resilience and profile across the
region’s culture, heritage and arts sector. 
2.2. In 2021-22 the Council awarded emergency funding (£67,000) to allow the
organisation to stabilise, develop its organisational structure and strengthen its
operations.  In 2022-23 a further £75,000 was provided which levered an
additional £317,000 of external funding with potential for further project income
before the end of the year. This demonstrates the significant return on Council
investment that has enabled CHARTS to continue its successful project delivery
and fundraising initiatives. The request in 2023-24 will help to build on these
successes with the aim of developing networks that regenerate the cultural
economy. 
2.3 In addition, Creative Scotland were expected to have released their three year
funding programme however this has been delayed again and their newly
announced two year funding programme to address this vacuum has not been
launched.   
2.4 The request is for 1 year of funding at £75,000.  Members are asked to give
consideration to this request and how it would be funded.   
3. Mid Argyll Community Pool (MACPool) 
3.1 MACPool’s funding request from Argyll and Bute Council is two-fold: 
- £30,000 in addition to the 2023-24 Service Level Agreement (SLA) payment
to address unprecedented utility and property repairs.
- A three year commitment of SLA funding. 
3.2 
3.3 
MACPool supports 600 swimmers per week to learn to swim, for recreation, to
keep active and to aid recovery from injury or illness. 
A SLA is currently in place with MACPool and the Council currently contribute
approximately £70,000 per annum to support the running of the facility. This
payment is increased by RPI each year which for 2023-24 is estimated to be
£9,000. MACPool are advised whether they will receive this funding in March
each year and notified of the value at that time which makes it difficult to plan,
budget or show other potential funders that they are a going concern. The
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3.4 
request is that this is committed for three years on the same terms as it is
currently operated.  
It is predicted in 2023-24 the facility will have an operating deficit of over
£60,000 principally due to unprecedented rises in utility and other property
related costs.   A plan is in place to mitigate this deficit and in 2022 they have
upgraded their site, improving, enhancing and modernising its facilities to
ensure they can adapt and support our community for years to come – as well
as maximising income.  The £30,000, in addition to the SLA payment, will in
part address the forecast shortfall and Council will continue to support
MACPool access public sector or Third Sector frameworks for purchasing
utilities during 2023-24.  
3.3 
4. 
4.1 
4.2 
4.3
The request is for 1 year of funding at £30,000, in addition to the SLA payment,
and a three year SLA including a RPI increase each year. Members are asked
to give consideration to this request and how it would be funded.   
Mactaggart Leisure Centre, Islay 
Mactaggart Leisure Centre are requesting £30,000 from Argyll and Bute Council
to support ongoing rises in utility costs. 
Mactaggart Leisure Centre facilities include a swimming pool, gym, sauna and
activity room. Their activities rely on high usage of utilities therefore they have
faced significant inflationary increases over the last 2 years which has put
pressure on their ability to operate. 
The request is for 1 year of funding at £30,000.   
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
SERVICE CONCESSION FLEXIBILITY – ACCOUNTING CHANGE PROPOSAL 
1. INTRODUCTION 
1.1 This purpose of this report is to detail a proposed change to the accounting
treatment of the Council’s School PPP (Service Concession) contracts following
the issuing of revised accounting guidance by Scottish Government contained
in Local Government Finance Circular 10/2022. 
1.2 As part of supporting the additional costs that arose during COVID, in 2020 the
Scottish Government considered a financial flexibility that would allow councils
to undertake internal accounting changes that extend the period over which the
principal repayment of the unitary charge can be made which results in a one-
off retrospective benefit to the Council and ongoing annual savings up to the
end of the original contract period.  In the remaining years following the end of
the contract period, rescheduled debt repayments continue until the debt liability
has been extinguished.   
1.3 This financial flexibility was considered for some time by Scottish Government
and officers have now developed a proposal based on Local Government
Finance Circular 10/2022 issued on 6 September 2022 and the details are
contained within the body of the report along with the potential financial
implications.  Whilst in the medium term financial gains are significant and are
very welcome in the context of financial challenges facing the Council, it is
important that Members consider the longer term implications and recognise
that the use of the one-off retrospective benefit released by this proposal needs
to be carefully considered.  The guidance is clear that any proposal requires
approval by full Council. 
2. DETAIL 
2.1 The Council have two school service concession contracts for the build of
seven schools.  The NPDO schools contract was entered into on 30/09/2006 at
£88.432m repayable over a period of 30 years and the DBFM schools contract
created on 30/09/2016 at £60.927m repayable over a period of 25 years.   
2.2 The Council pays an annual sum called the unitary charge which covers the
capital costs of the buildings, facility management costs, cyclical repairs,
financing costs and a number of other costs such as insurance.   
2.3 The PPP contracts are viewed as service concession arrangements which have
specific accounting requirements.  As part of the discussions between the
Scottish Government and COSLA in 2020, during the early days of the COVID
pandemic, it was agreed to investigate whether the accounting for service
concessions could be reviewed in order to better reflect the expected life of the
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Page 62

asset created which could generate a potential one-off and/or recurring sum to
be used to mitigate the impact of COVID on Council budgets.   
2.4 Scottish Government took some time to agree the flexibility and Members have
been kept informed over the last two years, however, Finance Circular 10/2022
was issued on 6 September 2022 that allows the flexibility to be implemented in
either 2022-23 or 2023-24.  The flexibility must be applied to all service
concession arrangements in line with the key accounting principle of
consistency with the exception of such arrangements where the contract will
expire within five years. 
2.5 In terms of the requirements of Finance Circular 10/2022, the Council will need
to show that the financial implications for the change are affordable, sustainable
and prudent over the life of the asset and explain the basis for the accounting
change.  The proposal must also be agreed by full Council. 
2.6 Advice and support has been sourced from the Council’s treasury advisors, The
Link Group and also via the Directors of Finance Section. 
2.7 It is proposed that rather than reflecting the repayment of the capital investment
in building the schools over the 25 and 30 years of the PPP contracts, the
Council now account for this over a 60 year period.  This reflects the repayment
period for new build schools as laid down in the Councils Treasury Strategy and
officers have confirmed this with our Estates team who are comfortable with
assuming a 60 year life for the schools.   
2.8 In line with the current approved policy in relation to Loans Fund principal
repayments, it is proposed that the 60 year repayment is made on an annuity
basis. Calculation of the debt liability repayments using the annuity method is
considered a prudent approach as it reflects the time value of money as well as
providing a charge that is better matched to how the benefits of the asset
financed by borrowing are consumed over its useful life.  That is, a method that
reflects the fact that asset deterioration is slower in the early years of an asset
and accelerates towards the latter years.   
2.9 The principal repayments from the start of the contract period up to and
including 2022-23 total £38.144m.  Based on the proposed 60 year annuity
repayment the principal repayments would have been £2.106m by 31 March
2023.  This creates a one-off retrospective benefit to be transferred to reserves
of £36.038m.  Due to the extension of the repayment period, there is also a
revenue saving each year to the end of the contract period.  The amount saved
each year varies from year to year due to the nature of the principal repayments
profile.  The revenue saving for 2023-24 is included within the policy savings in
the revenue budget overview report.    There will be a continuing revenue
requirement to repay the principal beyond the life of the contracts.  Whilst there
will be ongoing revenue costs to run the building at the end of the contract
period, there will be capacity within the unitary charge budget to cover the
principal repayments.    The calculation is summarised below and a more
detailed calculation is provided in Appendix 1. 
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2.10 What can be seen from the table above is that the current repayment charged
to the revenue account is £149.359m (column 1).  The revised repayment
demonstrates that the total cost remains at £149.359m but as this is now
spread over a longer period time (the asset life) the annual cost is reduced in
years 1 to 25 which results in a cost reduction (column 3).  Over the full life of
the service concession arrangements, the total repayment for the debt liability
remains the same, however, when a Net Present Value (NPV) is applied, the
re-profiled charges would result in an overall reduction in NPV terms of
£71.057m. 
2.11 It is important that the Council understand that this is purely an accounting
adjustment.  The Council will continue to pay the contractor over the term of the
contract.  The one-off benefit that is generated will represent a “non-cash”
increase in the Council’s reserves and the use of the benefit will require to be
managed through the Council’s Treasury Management approach and the
exiting cash flow management arrangements.  This may result in increased
borrowing costs as interest will be incurred, however, there are many other
factors which influence treasury management activities and cash flow such as
levels of slippage, grant profiles and expenditure patterns.  Therefore, this
requirement to borrow will be managed in totality and the working assumption is
that any additional costs can be met from the existing Loans Fund budget.   
2.12 The approach proposed in relation to service concessions demonstrates that
implementing the Service Concessions guidance is: 
Affordable – ongoing costs of repaying debt after the end of the PPP contract
are affordable from the remaining PPP budget.  The use of the non-cash
reserves can be managed within the overall Treasury Management Strategy
and cash flow management.
Sustainable – the loans charges budget can be maintained at current levels. 
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Prudent – the approach better matches the cost of repaying debt to the useful
life of the asset and the one-off retrospective benefit will assist in dealing with
some short to medium term pressures. 
2.13 At the Council’s budget meeting on 25 February 2021, the Council agreed the
following: “Approves that the Council exercises the principal repayment holiday
flexibility to make £5.4m available to be directed towards COVID revenue and
capital costs but that the use of this flexibility be replaced by the credit
arrangements financial flexibility if the Scottish Government give permission for
the repayment arrangements to be made on an annuity basis. If this is the case
a report will be brought back to the full Council for determination.” 
2.14 The Council were due to take the principal repayment holiday flexibility within
financial year 2022-23, however, now that the service concessions flexibility has
been made available, the holiday will not be taken.  The principal repayment
holiday valued at £5.4m has already been accounted for in the Council’s
budget.  The decision of the Council means that £5.4m of the one-off
retrospective benefit should now replace the need to exercise the principal
repayment holiday.  This also removes the revenue cost pressure that would be
created over the next 20 years by taking this repayment holiday.   
2.15 The Council needs to consider carefully how to use the remaining service
concessions one-off retrospective benefit.  The Council should consider
directing some to the capital pressures that are facing the Council, in addition to
investing in options/projects that will provide the opportunity to create a revenue
saving in the future.   
3. CONCLUSION 
3.1 The Service Concession Flexibility has now been agreed by Scottish
Government and allows councils to undertake internal accounting changes that
extend the period over which the principal repayment of the unitary charge can
be made which results in a one-off retrospective benefit to the Council and
ongoing annual savings over a period of time.  In the remaining years following
the end of the contract payment, rescheduled debt repayments continue until
the debt liability has been extinguished.   
3.2 Based on a 60 year repayment period and exercising this flexibility within
financial year 2023-24 the one-off retrospective benefit will be £36.038m with a
saving in 2023-24 of £4.831m.   
3.3 The Council agreed to use the service concessions flexibility in preference to
the principal repayment holiday, but as the principal repayment holiday has
already been accounted for as part of the current year budget, £5.4m of the
one-off retrospective benefit will require to be used to replace the principal
repayment holiday.   
3.4 The Council needs to consider carefully how to use the remaining service
concessions one-off retrospective benefit.  The Council should consider
directing some to the capital pressures that are facing the Council, in addition to
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investing in options/projects that will provide the opportunity to create a revenue
saving in the future.   
4. IMPLICATIONS 
4.1 Policy – The repayment of the principal over 60 years is in line with the
Council’s Treasury Strategy.   
4.2 Financial – The report outlines a one-off retrospective benefit of £35.926m
together with revenue savings in the short to medium term.   
4.3 Legal – None. 
4.4 HR – None. 
4.5 Fairer Scotland Duty – See below 
4.5.1 Equalities – Equality and Socio-Economic Impact Assessment has been carried
out and there are no significant potential positive or negative quality impacts.   
4.5.2 Socio Economic Duty - Equality and Socio-Economic Impact Assessment has
been carried out and there are no significant potential positive or negative
quality impacts.   
4.5.3 Islands Duty - Equality and Socio-Economic Impact Assessment has been
carried out and there are no significant potential positive or negative quality
impacts.   
4.6 Climate Change – None. 
4.7 Risk – There is a risk that extending the debt repayment period that appropriate
funds will not be in place to meet the extension of the debt repayments.  This is
mitigated by retaining the budget in place beyond the period of the contract. 
4.8  Customer Service – None.     
Kirsty Flanagan
Executive Director /Section 95 Officer
9 February 2022 
Policy Lead for Finance and Commercial Services:  Councillor Gary Mulvaney 
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Appendix 1 – Total Proposed Rescheduling Model
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Page 69

ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
REVENUE BUDGET 2023-24
FEES AND CHARGES  
1 EXECUTIVE SUMMARY 
1.1 This report provides Members with information in relation to fees and charges for
2023-24. 
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 2023-24.  A 3%
increase was applied 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.  All fees and charges are included within
the attached schedule of charges.   The total of the general inflationary increase
plus the exceptions would equate to additional income of £0.838m.   
1.5 The proposed 5% additional increase over and above the general inflationary
increase on piers and harbours is estimated to generate additional income of
£0.419m which will be ring fenced to fund asset improvements. These charges
were recommended at the Special Harbour Board of 22nd December 2022.  
1.6 New fees and charges which are being introduced for 2023-24 are itemised in
section 4.
• Funeral Service Charges
• Ferry Services - Easdale freight (domestic & commercial) 
1.7 All fees and charges are included within the attached schedule of charges with
the exception of Kintyre Care Centre which is being evaluated and will follow at a
later date. 
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
REVENUE BUDGET 2023-24
FEES AND CHARGES  
2. INTRODUCTION 
2.1 This report provides Members with information in relation to fees and charges for
2023-24. 
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.  The appendix 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 2023-24.  A 3%
increase was applied each year between 2017-18 and 2022-23. 
In some cases fees and charges are rounded up or down and that gives a
variation from the simple 6%. For some smaller charges, the rounding effect
may mean that the charge remains the same. 
3.2.2 There are a few exceptions to the standard inflationary increases and these are
noted in the table below: 
Description Increase Reason for Increase
Local Authority
Residential Care
Provision (Community
Care) Weekly charge
10%  Charge has been right-sized to reflect
budgeted costs.
Non - Residential
Services – excluding
Sleepover Service
9% Rate increase reflects anticipated change
in base to match Scottish Living Wage
(SLW) which is a Scottish Government
requirement from 2018/19 onwards as
well as the impact of inflation on non-
payroll costs. 
Pest Control 21% To reflect increased material costs. 
3.2.3 The total impact of the general inflationary increases and those in the table
above equates to an increase in income of £0.838m. 
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3.3 Piers and Harbours 
3.3.1 Harbour Fees are proposed to be increased by a total of 11%.  This 11%
increase is split between a 6% general inflationary increase and additional 5%
which will be ring-fenced to fund asset improvement and sustainability within the
piers and harbours. This additional increase over and above the general
inflationary increase is estimated to generate additional income of £0.419m. 
3.4 Social Work Charges 
3.4.1 The 2023-24 Social Work Fees and Charges schedule was presented to and
endorsed by the IJB at its meeting on 25 January 2023. All Social Work fees and
charges are included within the attached schedule of charges with the exception
of Kintyre Care Centre which is being evaluated and will follow at a later date.
There are no other changes proposed to the Social Work charging policies for
2023-24. 
3.5 No Inflationary Increase 
3.5.1 There are a number of fees where no inflationary increase has been applied.
These are: 
• Homeless Temporary Accommodation – only the service charge is subject to
inflation because the rate is linked to the Local Housing Allowance to keep
them affordable.
• Public Convenience entrance fee – these are only reviewed periodically and
no increase is proposed in 2023-24. The Council previously decided to raise
the fee from 30p to 50p in line with other chargeable publically accessible
toilets across Scotland, at the same time as agreeing a project to reinstate
defunct charging infrastructure at some sites and introduce charges at new
sites. We are about to award a contract for these works and it is felt that
since the ‘’new’’ charge of 50p has not been implemented  due do the lack of
charging infrastructure it would be unreasonable to increase the charge at
this time.  .
• Blue Badges - current charge is the maximum allowed.
• Licences – fees set for 3 years as of May 2021 as part of the Triennial
review.
• Parking – as per recommendation in the Council’s review of TRO
arrangements.  Argyll and Bute Council are currently carrying out an external
parking review with AECOM.  We expect the review findings to be sent to
Roads and Infrastructure Services by end of February 2023.
• 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 in the area 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. 
• School meals income (refer to paragraph 3.5.2) 
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3.5.2 
3.5.3 
3.5.4 
Members are asked to consider a recommendation from officers that the
charges for school meals are not increased in 2023-24. The recommendation is
based on the factors noted in paragraphs 3.5.3 and 3.5.4 below. 
A 6% increase in school meal charges could equate to a net increase in income
of around £0.050m after adjusting for the expected reduction in meal demand,
resulting from the price rise, on income and meal cost levels. The expected
reduction in demand for meals is based on a demand modelling exercise
completed prior to the COVID pandemic which suggested an increase in
charges would encourage children and parents to seek alternative sources of
food leading to a reduction in demand of around 3.7%, equivalent to 21,000
fewer meals per annum. 
Whilst a net increase income of £0.050m would be welcome from a financial
perspective, 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 financial 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. Either
option is highly likely to be detrimental to the overall health and wellbeing of
pupils and their families; and 
• 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
modelling shows that an increase in school meal charges will, most likely,
reduce school demand, 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). 
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• Penalty Charges notices set by the Scottish Government. 
• Private Landlord Registration Fees set by the Scottish Government.
• Inter-Authority Substitute Family Care Placements 
3.7 
3.7.1 
4.
Suspension of Charges 
It should be noted that as agreed at the February 2022 budget meeting, off-
street parking charges will be suspended for the two-week period prior to
Christmas Day, to encourage residents to support local shops in the lead-up to
Christmas, noting that in 2023 this will be from 9th to 24th of December
inclusive. 
New Fees and Charges 
4.1 The 2023-24 budget proposals include new fees and charges for the following; 
• Funeral Ceremonies - Monday to Friday - £180.00
• Funeral Ceremonies – Saturday - £300.00
• Cremation Services – Access to undertake Live Streaming - £25.00
• Easdale freight (domestic & commercial) - half boat load - £14.00
• Easdale freight (domestic & commercial) - full boat load - £27.00 
5.  CONCLUSION 
5.1 The general inflationary increase would equate to additional income of £0.838m
in 2023-24.  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. 
5.2  The additional increase applied to fees and charges in respect of Piers and
Harbours to fund the Asset Management plan would equate to an additional
£0.419m.
6. IMPLICATIONS 
6.1 Policy – Outlines the proposed increases to fees and charges for 2023-24.  
6.2 Financial - Outlines the increased income as a result of changes to fees and
charges.
6.3 Legal – None.
6.4 HR – None.
6.5 Fairer Scotland Duty: See below 
6.5.1 Equalities – Mainly inflationary increases therefore limited impact. 
6.5.2 Socio-Economic Duty - Mainly inflationary increases therefore limited impact. 
6.5.3 Islands Duty - Mainly inflationary increases therefore limited impact. 
6.6 Climate Change – None
6.7 Risk – Minimal risk.
6.8 Customer Service - Minimal risk in respect of the inflationary increases. 
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Kirsty Flanagan
Executive Director/Section 95 Officer
9 February 2023 
Policy Lead for Finance and Commercial Services: Councillor Gary Mulvaney 
Appendix 1 – Schedule of Fees and Charges 
For further information contact Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk 
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Appendix 1
INDEX Page
Social Work 2 - 3
Education 4
Legal and Regulatory Support / Commercial Services 5 - 10
Customer Support Services 11 - 12
Planning Environmental Health & Housing
Local Development Plans and Printing 13
Environmental Health 14 - 16
Planning Services 17
Building Standards 18
Housing 18
Waste Management
Waste Collection 19
Commercial Refuse 20
Recycling Charges 21-23
Skips 24
Householder Scrap Car Removal and Disposal Service 25
Waste Disposal 26
Amenities
Public Conveniences 27
Pest Control 27
Dog Fees 28
Room Hire -Hermitage Park Pavilion 28
Playing Fields 29
Outdoor Recreation 30
Fairs 31
Floral Decorations 32
Burial Charges 33
Crematorium Charges 34
Ferries, Piers and Harbours
Ferry Fares 35-36
Piers and Harbours  - Rates - Goods, Passengers and Vehicles 37
Piers and Harbours  - Rates - Miscellaneous 38
Piers and Harbours  - Rates - Vessels 39-41
Airfields 42-44
Network Management 45-46
School and Public Transport 46
Parking 47-48
Electric Vehicle Charging 48
Council Wide Charges 49
Filming 49
Fees and Charges for 2023-24
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Social Work Page 2
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 1,514.67 Outwith the Scope 0.00 1,514.67 1,660.78
Outwith the
Scope 0.00 1,660.78 146.11 10%
Non - Residential Services - Lunch Clubs - per meal 4.80 Outwith the Scope 0.00 4.80 5.10
Outwith the
Scope 0.00 5.10 0.30 6%
Non - Residential Services - Telecare - Community Alarms -
per week 5.75 Outwith the Scope 0.00 5.75 6.10
Outwith the
Scope 0.00 6.10 0.35 6%
Non - Residential Services - Telecare - Care Assist System -
per week 4.90 Outwith the Scope 0.00 4.90 5.20
Outwith the
Scope 0.00 5.20 0.30 6%
Non - Residential Services - Telecare - Mobile Devices and
Monitoring - per week 2.75 Outwith the Scope 0.00 2.75 2.90
Outwith the
Scope 0.00 2.90 0.15 5%
Non - Residential Services - Telecare - Canary System - per
week 2.15 Outwith the Scope 0.00 2.15 2.25
Outwith the
Scope 0.00 2.25 0.10 5%
Non - Residential Services - Home Help - hourly rate 21.48 Outwith the Scope 0.00 21.48 23.40
Outwith the
Scope 0.00 23.40 1.92 9%
Adjusted to reflect estimated changes in
staff pay from April 2023.
Non - Residential Services - Housing Support - hourly rate 21.48 Outwith the Scope 0.00 21.48 23.40
Outwith the
Scope 0.00 23.40 1.92 9%
Adjusted to reflect estimated changes in
staff pay from April 2023.
Non - Residential Services - Employment Support - hourly
rate 21.48 Outwith the Scope 0.00 21.48 23.40
Outwith the
Scope 0.00 23.40 1.92 9%
Adjusted to reflect estimated changes in
staff pay from April 2023.
Non - Residential Services -Sleepover Service - per night 119.88 Outwith the Scope 0.00 119.88 127.44
Outwith the
Scope 0.00 127.44 7.56 6%
Adjusted to reflect estimed changes in staff
pay from April 2023 and the 1.25%
reduction in Employer's National Insurance
Contributions from April 2023.
Non - Residential Services -Transport - per day 3.02 Outwith the Scope 0.00 3.02 3.20
Outwith the
Scope 0.00 3.20 0.18 6%
Adjusted to be divisible by 2 to enable one-
way charging
Non - Residential Services -Elderly Day Care - hourly rate 9.64 Outwith the Scope 0.00 9.64 10.20
Outwith the
Scope 0.00 10.20 0.56 6%
Adjusted to be divisible by 4 to reflect
quarter hour visits
Non - Residential Services -Learning Disability Resource
Centre Service - hourly rate 25.48 Outwith the Scope 0.00 25.48 27.00
Outwith the
Scope 0.00 27.00 1.52 6%
Adjusted to be divisible by 4 to reflect
quarter hour visits
Provision of Occupational Therapy Consultation - Per
assessment/consultation 267.23 Outwith the Scope 0.00 267.23 283.30
Outwith the
Scope 0.00 283.30 16.07 6%
Provision of Professional Services - Per Community Care
Assessment/ Consultation 669.84 Outwith the Scope 0.00 669.84 710.00
Outwith the
Scope 0.00 710.00 40.16 6%
Provision of Professional Services - Full needs assessment
only 508.55 Outwith the Scope 0.00 508.55 539.10
Outwith the
Scope 0.00 539.10 30.55 6%
Provision of Professional Services - Needs Review only 185.99 Outwith the Scope 0.00 185.99 197.10
Outwith the
Scope 0.00 197.10 11.11 6%
Children & Families - Local Authority Residential Care
Provision:   Dunclutha (weekly charge) 2,158.13 Outwith the Scope 0.00 2,158.13 2,285.08
Outwith the
Scope 0.00 2,285.08 126.95 6%
Charge levied to other HSCPs/Councils
buying places from Argyll and Bute.
Children & Families - Local Authority Residential Care
Provision: Shellach View (weekly Charge) 2,126.74 Outwith the Scope 0.00 2,126.74 2,300.88
Outwith the
Scope 0.00 2,300.88 174.14 8%
Charge levied to other HSCPs/Councils
buying places from Argyll and Bute.
Children & Families - Local Authority Residential Care
Provision: Helensburgh (weekly Charge) 2,083.95 Outwith the Scope 0.00 2,083.95 2,223.04
Outwith the
Scope 0.00 2,223.04 139.09 7%
Charge levied to other HSCPs/Councils
buying places from Argyll and Bute.
Children & Families - Other Charges - Inter Country
Adoptions 7,021.38 Outwith the Scope 0.00 7,021.38 7,442.70
Outwith the
Scope 0.00 7,442.70 421.32 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.
Hostel Charges - Room hire - children's hearing - half day 24.00 Exempt 0.00 24.00 25.45 Exempt 0.00 25.45 1.45 6%
2022-23 Increase2023-24
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Social Work Page 3
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ % Notes/Comments
2022-23 Increase2023-24
Hostel Charges - Room hire - children's hearing - Full day 40.05 Exempt 0.00 40.05 42.45 Exempt 0.00 42.45 2.40 6%
Hostel Charges - Room hire - half day 40.05 Exempt 0.00 40.05 42.45 Exempt 0.00 42.45 2.40 6%
Hostel Charges - Room hire - full day 72.05 Exempt 0.00 72.05 76.35 Exempt 0.00 76.35 4.30 6%
Hostel Charges - Catering: Tea, Coffee and Biscuits 2.92 Standard 0.58 3.50 3.08 Standard 0.62 3.70 0.20 6%
Hostel Charges - Catering: Soup and Sandwiches 5.71 Standard 1.14 6.85 6.04 Standard 1.21 7.25 0.40 6%
Hostel Charges - Catering: Lunch (2 course with coffee) 8.71 Standard 1.74 10.45 9.25 Standard 1.85 11.10 0.65 6%
Hostel Charges - accommodation - Argyll & Bute Council -
Bed & Breakfast 33.38 Standard 6.68 40.05 35.38 Standard 7.08 42.45 2.40 6%
Hostel Charges - accommodation - Argyll & Bute Council -
Half Board 46.83 Standard 9.37 56.20 49.63 Standard 9.93 59.55 3.35 6%
Hostel Charges - accommodation - Other Groups - Bed &
Breakfast 33.38 Standard 6.68 40.05 35.38 Standard 7.08 42.45 2.40 6%
Hostel Charges - accommodation - Other Groups - Half
Board 46.83 Standard 9.37 56.20 49.63 Standard 9.93 59.55 3.35 6%
Hostel Charges - accommodation - Other Groups - Full Board 53.42 Standard 10.68 64.10 56.63 Standard 11.33 67.95 3.85 6%
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Education Page 4
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) 12.65 Exempt 0.00 12.65 13.40 Exempt 0.00 13.40 0.75 6%
Primary School Letting Charges per hour - Commercial Rate
(room let) 35.05 Exempt 0.00 35.05 37.15 Exempt 0.00 37.15 2.10 6%
Primary School Letting Charges per hour - Non-Profit
Organisations (sports facilities) 13.08 Standard 2.62 15.70 13.88 Standard 2.78 16.65 0.95 6%
Primary School Letting Charges per hour - Commercial Rate
(sports facilities) 35.71 Standard 7.14 42.85 37.83 Standard 7.57 45.40 2.55 6%
Primary School Synthetic All Weather Pitch charge per hour -
Non-Profit Organisations - MAKI 51.58 Standard 10.32 61.90 54.67 Standard 10.93 65.60 3.70 6%
Primary School Synthetic All Weather Pitch charge per hour -
Non-Profit Organisations - OLI 51.58 Standard 10.32 61.90 54.67 Standard 10.93 65.60 3.70 6%
Primary School Synthetic All Weather Pitch charge per hour -
Non-Profit Organisations - BUTE 51.58 Standard 10.32 61.90 54.67 Standard 10.93 65.60 3.70 6%
Primary School Synthetic All Weather Pitch charge per hour -
Non-Profit Organisations  - COWAL 51.58 Standard 10.32 61.90 54.67 Standard 10.93 65.60 3.70 6%
Primary School Synthetic All Weather Pitch charge per hour -
Non-Profit Organisations - H&L 51.58 Standard 10.32 61.90 54.67 Standard 10.93 65.60 3.70 6%
Primary School Synthetic All Weather Pitch charge per hour -
Commercial Rate 87.88 Standard 17.58 105.45 93.17 Standard 18.63 111.80 6.35 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.
Sale of Milk 0.10 Exempt 0.00 0.10 0.10 Exempt 0.00 0.10 0.00 0% No inflation applied.
Section 23 Charges per annum - Parklands 47,311.80 Exempt 0.00 47,311.80 50,150.50 Exempt 0.00 50,150.50 2,838.70 6%
Inveraray Primary - Room hire - half day 41.25 Exempt 0.00 41.25 43.75 Exempt 0.00 43.75 2.50 6%
Inveraray Primary - Room hire - full day 74.20 Exempt 0.00 74.20 78.65 Exempt 0.00 78.65 4.45 6%
Inveraray Primary - Catering: Tea, Coffee and Scones 3.00 Standard 0.60 3.60 3.17 Standard 0.63 3.80 0.20 6%
Inveraray Primary - Catering: Soup and Sandwiches 5.88 Standard 1.18 7.05 6.21 Standard 1.24 7.45 0.40 6%
Inveraray Primary Charges - Catering: Lunch (2 course with
coffee) 8.96 Standard 1.79 10.75 9.50 Standard 1.90 11.40 0.65 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 Instrument Instruction
Charges.
Increase2023-242022-23
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Legal and Regulatory Support / Commercial Services Page 5
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
LEGAL AND REGULATORY / COMMERCIAL SERVICES
Solicitors Property Enquiry Certificates 170.88 Standard 24.18 205.05 181.13 Standard 36.23 217.35 12.30 6%
Taxi Car Licence 452.00 Outwith the Scope 0.00 452.00 452.00 Outwith the Scope 0.00 452.00 0.00 0%
Private Hire Car Licence 452.00 Outwith the Scope 0.00 452.00 452.00 Outwith the Scope 0.00 452.00 0.00 0%
Taxi/Private Hire Car Driver Licence 113.00 Outwith the Scope 0.00 113.00 113.00 Outwith the Scope 0.00 113.00 0.00 0%
Second Hand Dealer Licence 452.00 Outwith the Scope 0.00 452.00 452.00 Outwith the Scope 0.00 452.00 0.00 0%
Second Hand Motor Dealer Licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Metal Dealer Licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Temporary exemption warrant - Metal Dealers 149.00 Outwith the Scope 0.00 149.00 149.00 Outwith the Scope 0.00 149.00 0.00 0%
Boat Hire Licence 275.00 Outwith the Scope 0.00 275.00 275.00 Outwith the Scope 0.00 275.00 0.00 0%
Street Trader Licence 275.00 Outwith the Scope 0.00 275.00 275.00 Outwith the Scope 0.00 275.00 0.00 0%
Street Trader - Charity/Temporary 90.00 Outwith the Scope 0.00 90.00 90.00 Outwith the Scope 0.00 90.00 0.00 0%
Market Operator Licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Market Operator - voluntary/charitable organisation holding
one event per year 173.00 Outwith the Scope 0.00 173.00 173.00 Outwith the Scope 0.00 173.00 0.00 0%
Public Entertainment Licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Public Entertainment temporary Licence 149.00 Outwith the Scope 0.00 149.00 149.00 Outwith the Scope 0.00 149.00 0.00 0%
Late hours catering licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Window Cleaner Licence 275.00 Outwith the Scope 0.00 275.00 275.00 Outwith the Scope 0.00 275.00 0.00 0%
Substitution of vehicle (taxi/private hire) - same day 90.00 Outwith the Scope 0.00 90.00 90.00 Outwith the Scope 0.00 90.00 0.00 0%
Substitution of vehicle (taxi/private hire) - within 5 days 66.00 Outwith the Scope 0.00 66.00 66.00 Outwith the Scope 0.00 66.00 0.00 0%
Certified copy of a licence 41.00 Outwith the Scope 0.00 41.00 41.00 Outwith the Scope 0.00 41.00 0.00 0%
Re-issue of a badge 41.00 Outwith the Scope 0.00 41.00 41.00 Outwith the Scope 0.00 41.00 0.00 0%
2022-23 Increase2023-24
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Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
Re-issue of taxi/private hire car plate 41.00 Outwith the Scope 0.00 41.00 41.00 Outwith the Scope 0.00 41.00 0.00 0%
Extract of Civic Government Register 36.00 Outwith the Scope 0.00 36.00 36.00 Outwith the Scope 0.00 36.00 0.00 0%
Copy of Civic Government Register 90.00 Outwith the Scope 0.00 90.00 90.00 Outwith the Scope 0.00 90.00 0.00 0%
Taxi Booking Office Licence 125.00 Outwith the Scope 0.00 125.00 125.00 Outwith the Scope 0.00 125.00 0.00 0%
Amendment to Civic Govt Licence 77.00 Outwith the Scope 0.00 77.00 77.00 Outwith the Scope 0.00 77.00 0.00 0%
Knife Dealers Licence 524.00 Outwith the Scope 0.00 524.00 524.00 Outwith the Scope 0.00 524.00 0.00 0%
Skin piercing & tattoo operator Licence (premises occupied
by them) 311.00 Outwith the Scope 0.00 311.00 311.00 Outwith the Scope 0.00 311.00 0.00 0%
Skin piercing & tattoo operator Licence (premises under
control of others) 250.00 Outwith the Scope 0.00 250.00 250.00 Outwith the Scope 0.00 250.00 0.00 0%
Vehicle Inspection Fee 80.00 Outwith the Scope 0.00 80.00 80.00 Outwith the Scope 0.00 80.00 0.00 0%
Vehicle inspection surcharge (Covid19 defog process) 12.50 Outwith the Scope 0.00 12.50 12.50 Outwith the Scope 0.00 12.50 0.00 0%
Letting of Kitchen Accommodation - Monday to Friday
(charge per hour) 23.08 Standard 4.62 27.70 24.46 Standard 4.89 29.35 1.65 6%
Letting of Kitchen Accommodation - Saturday & Sunday
(charge per hour) 26.08 Standard 5.22 31.30 27.67 Standard 5.53 33.20 1.90 6%
Letting of Kitchen Accommodation - Public Holiday (charge
per hour) 30.79 Standard 6.16 36.95 32.63 Standard 6.53 39.15 2.20 6%
Letting of Kitchen Accommodation - Failure to Reinstate 65.17 Standard 13.03 78.20 69.08 Standard 13.82 82.90 4.70 6%
Helensburgh & Lomond Civic Centre - Hire of Community
Room - up to 20 persons (Concession rate per hour Monday -
Friday 09:00 to 20:00) 19.00 Standard 3.80 22.80 20.13 Standard 4.03 24.15 1.35 6%
Helensburgh & Lomond Civic Centre - Hire of Community
Room - up to 20 persons (Concession rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 24.33 Standard 4.87 29.20 25.79 Standard 5.16 30.95 1.75 6%
Helensburgh & Lomond Civic Centre - Hire of Community
Room - up to 20 persons (Commercial rate per hour Monday -
Friday 09:00 to 20:00) 24.71 Standard 4.94 29.65 24.71 Standard 4.94 29.65 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) 31.58 Standard 6.32 37.90 31.58 Standard 6.32 37.90 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) 26.54 Standard 5.31 31.85 28.13 Standard 5.63 33.75 1.90 6%
Helensburgh & Lomond Civic Centre - Hire of Assembly Hall -
up to 100 persons (Concession rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 31.83 Standard 6.37 38.20 33.75 Standard 6.75 40.50 2.30 6%
Helensburgh & Lomond Civic Centre - Hire of Assembly Hall -
up to 100 persons (Commercial rate per hour Monday -
Friday 09:00 to 20:00) 34.46 Standard 6.89 41.35 34.46 Standard 6.89 41.35 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) 41.38 Standard 8.28 49.65 41.38 Standard 8.28 49.65 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) 17.25 Standard 3.45 20.70 18.29 Standard 3.66 21.95 1.25 6%
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 -
up to 30 persons (Concession rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 22.54 Standard 4.51 27.05 23.88 Standard 4.78 28.65 1.60 6%
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1 -
up to 30 persons (Commercial rate per hour Monday - Friday
09:00 to 20:00) 22.42 Standard 4.48 26.90 22.42 Standard 4.48 26.90 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) 29.29 Standard 5.86 35.15 29.29 Standard 5.86 35.15 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) 13.71 Standard 2.74 16.45 14.54 Standard 2.91 17.45 1.00 6%
Annex Room 2 will be offered half price if
booked in combination with Annex Room 1
For concessions either £8.73 or £12.08 or
Commercial either £10.68 or £14.83
Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 -
up to 20 persons (Concession rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 19.00 Standard 3.80 22.80 20.13 Standard 4.03 24.15 1.35 6%
Annex Room 2 will be offered half price if
booked in combination with Annex Room 1
For concessions either £8.73 or £12.08 or
Commercial either £10.68 or £14.83
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Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 -
up to 20 persons (Commercial rate per hour Monday - Friday
09:00 to 20:00) 17.79 Standard 3.56 21.35 17.79 Standard 3.56 21.35 0.00 0%
Annex Room 2 will be offered half price if
booked in combination with Annex Room 1
For concessions either £8.73 or £12.08 or
Commercial either £10.68 or £14.83
Helensburgh & Lomond Civic Centre - Hire of Annex Room 2 -
up to 20 persons (Commercial rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 24.71 Standard 4.94 29.65 24.71 Standard 4.94 29.65 0.00 0%
Annex Room 2 will be offered half price if
booked in combination with Annex Room 1
For concessions either £8.73 or £12.08 or
Commercial either £10.68 or £14.83
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1
and 2 (Concession rate per hour Monday - Friday 09:00 to
20:00) 24.08 standard 4.82 28.90 25.54 standard 5.11 30.65 1.75 6%
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1
and 2 (Concession rate per hour Saturday -Sunday & Monday
- Friday after 20:00) 32.04 standard 6.41 38.45 33.96 standard 6.79 40.75 2.30 6%
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1
and 2 (Commercial rate per hour Monday - Friday 09:00 to
20:00) 31.25 standard 6.25 37.50 33.13 standard 6.63 39.75 2.25 6%
Helensburgh & Lomond Civic Centre - Hire of Annex Room 1
and 2 (Commercial rate per hour Saturday -Sunday &
Monday - Friday after 20:00) 41.67 standard 8.33 50.00 44.17 standard 8.83 53.00 3.00 6%
Helensburgh & Lomond Civic Centre - Hire of Marriage
Suite/Function Room(Concession rate per hour Monday -
Friday 09:00 to 20:00) 23.88 standard 4.78 28.65 25.29 standard 5.06 30.35 1.70 6%
Helensburgh & Lomond Civic Centre - Hire of Marriage
Suite/Function Room (Concession rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 29.17 standard 5.83 35.00 30.92 standard 6.18 37.10 2.10 6%
Helensburgh & Lomond Civic Centre - Hire of Marriage
Suite/Function Room (Commercial rate per hour Monday -
Friday 09:00 to 20:00) 31.04 standard 6.21 37.25 32.92 standard 6.58 39.50 2.25 6%
Helensburgh & Lomond Civic Centre - Hire of Marriage
Suite/Function Room (Commercial rate per hour Saturday -
Sunday & Monday - Friday after 20:00) 37.96 standard 7.59 45.55 40.25 standard 8.05 48.30 2.75 6%
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Legal and Regulatory Support / Commercial Services Page 8
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
TRADING STANDARDS
Explosives/Fireworks - Issue of Store Licence (i.e. when
separation distances apply)
STATUTORY
CHARGE 189.00     Outwith the Scope 0.00 189.00 189.00 Outwith the Scope 0.00 189.00 0.00 0%
set by the UK Government, and can be
found in    Schedule 7 of the Health & Safety
and Nuclear (Fees) Regulations 2021. These
Regulations are subject to change at short
notice.
Explosives/Fireworks - Renewal of store licence (i.e. when
separation distances apply
STATUTORY
CHARGE 88.00       Outwith the Scope 0.00 88.00 88.00 Outwith the Scope 0.00 88.00 0.00 0%
set by the UK Government, and can be
found in    Schedule 7 of the Health & Safety
and Nuclear (Fees) Regulations 2021. 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 111.00     Outwith the Scope 0.00 111.00 111.00 Outwith the Scope 0.00 111.00 0.00 0%
set by the UK Government, and can be
found in    Schedule 7 of the Health & Safety
and Nuclear (Fees) Regulations 2021. 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 55.00       Outwith the Scope 0.00 55.00 55.00 Outwith the Scope 0.00 55.00 0.00 0%
set by the UK Government, and can be
found in    Schedule 7 of the Health & Safety
and Nuclear (Fees) Regulations 2021. These
Regulations are subject to change at short
notice.
Fee to transfer, vary or replace a licence or registration 
STATUTORY
CHARGE 37.00       Outwith the Scope 0.00 37.00 37.00 Outwith the Scope 0.00 37.00 0.00 0%
set by the UK Government, and can be
found in    Schedule 7 of the Health & Safety
and Nuclear (Fees) Regulations 2021. These
Regulations are subject to change at short
notice.
Notes to Fireworks & Explosives                                                                                                                                                                                                                                                                                                                                                                                                              
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 it's 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.                                                                                                                     6. 
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)                                                                                                                                                                                                                                                                                                                                       
7.  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.                                                                                                                                                                                                                
8.  Prices for other types of explosive licences are available upon request.                                                                                                                                                                                                                                                                                                                                    
9.  All fees for storage of explosives are set by the UK Government, and can currently be found in 'Schedule 7 of the Health & Safety and Nuclear (Fees) Regulations 2021'.  These regulations are subject to change at short notice.
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Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
PETROLEUM
Petrol Storage Certificate or Licence to keep petroleum spirit
of a quantity <2500 litres
STATUTORY
CHARGE 45.00       Outwith the Scope 0.00 45.00 45.00 Outwith the Scope 0.00 45.00 0.00 0%
These fees and charges have been
consolidated and simplified  - please refer
to    Schedule 7 of the Health & Safety and
Nuclear (Fees) Regulations 2021. 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 61.00       Outwith the Scope 0.00 61.00 61.00 Outwith the Scope 0.00 61.00 0.00 0%
These fees and charges have been
consolidated and simplified  - please refer
to    Schedule 7 of the Health & Safety and
Nuclear (Fees) Regulations 2021. 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 128.00     Outwith the Scope 0.00 128.00 128.00 Outwith the Scope 0.00 128.00 0.00 0%
These fees and charges have been
consolidated and simplified  - please refer
to    Schedule 7 of the Health & Safety and
Nuclear (Fees) Regulations 2021. 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 81.46       Standard 16.29 97.75 86.33 Standard 17.27 103.60 5.85 6%
Weights and Measures:- all certification & verification work –
Weights & Measures Inspector.
Officer cost per
hour 83.83       Standard 16.77 100.60 88.88 Standard 17.78 106.65 6.05 6%
Weights and Measures:- all certification & verification work –
Assisting Officer.
Officer cost per
hour 55.92       Standard 11.18 67.10 59.29 Standard 11.86 71.15 4.05 6%
Certificate of Errors: Request for certificate
Calibration
Certificate cost 50.67       Standard 10.13 60.80 53.71 Standard 10.74 64.45 3.65 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 Petroleum                                                                                                                                                                                                                                                                                                                                                                                                                                        
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.                                                                                                                                                          
2.  All fees for storage of petroleum are set by the UK Government, and can currently be found in 'Schedule 7 of the Health & Safety and Nuclear (Fees) Regulations 2021'.  These regulations are subject to change at short notice.                                                     
3.  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.                                                                                                                                                                                                
4.  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.
VAT rate applies unless work undertaken
under the Measuring Instruments (EEC
Requirements) Regs 1988.
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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 23.88 Standard 4.78 28.65 25.29 Standard 5.06 30.35 1.70 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
2023-24
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
2023-24
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
2023-24
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
2023-24
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
2023-24
Registrars - Printing a copy certificate and delivering within the
UK 16.00 Outwith the Scope 0.00 16.00 17.00 Outwith the Scope 0.00 17.00 1.00 6%
Comprises £15 set by Registrar General
and £2 postage charged by council.
Registrars - Printing a copy certificate and delivering outwith
the UK 19.00 Outwith the Scope 0.00 19.00 20.00 Outwith the Scope 0.00 20.00 1.00 5%
Comprises £15 set by Registrar General
and £5 postage charged by council.
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
2023-24 (was increased in May 2022)
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
2023-24
Registrars Rental Income - Registrars Office Wedding 106.50 Outwith the Scope 0.00 106.50 112.90 Outwith the Scope 0.00 112.90 6.40 6%
Registrars Rental Income - Registrars Office Wedding -
Saturday 214.40 Outwith the Scope 0.00 214.40 227.25 Outwith the Scope 0.00 227.25 12.85 6%
Admin charges, approved venue weekday 280.75 Outwith the Scope 0.00 280.75 297.60 Outwith the Scope 0.00 297.60 16.85 6%
Admin charges, approved venue Saturday 333.20 Outwith the Scope 0.00 333.20 353.20 Outwith the Scope 0.00 353.20 20.00 6%
Admin charges, evenings after 6pm 378.90 Outwith the Scope 0.00 378.90 401.65 Outwith the Scope 0.00 401.65 22.75 6%
Admin charges, Sundays & Public Holidays (excl. Easter &
Christmas) 423.20 Outwith the Scope 0.00 423.20 448.60 Outwith the Scope 0.00 448.60 25.40 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) 12.65 Exempt 0.00 12.65 13.40 Exempt 0.00 13.40 0.75 6%
Customer Service Point Room Hire - Non Profit Organisations
(room let) - Half day 41.25 Exempt 0.00 41.25 43.75 Exempt 0.00 43.75 2.50 6%
Customer Service Point Room Hire - Non Profit Organisations
(room let) - Full day 74.20 Exempt 0.00 74.20 78.65 Exempt 0.00 78.65 4.45 6%
Customer Service Point Room Hire - Commercial Rate (room
let) 35.05 Exempt 0.00 35.05 37.15 Exempt 0.00 37.15 2.10 6%
Naming Ceremonies at Registration Office - Monday - Friday 75.00 Standard 16.00 96.00 85.00 Standard 17.00 102.00 6.00 6%
Naming Ceremonies at Registration Office - Saturday 106.67 Standard 21.33 128.00 113.33 Standard 22.67 136.00 8.00 6%
Naming Ceremonies at a Venue or Location - Monday - Friday 115.00 Standard 23.00 138.00 121.67 Standard 24.33 146.00 8.00 6%
Naming Ceremonies at a Venue or Location - Saturday 141.67 Standard 28.33 170.00 150.00 Standard 30.00 180.00 10.00 6%
Naming Ceremonies - Additional charge if a second
registration escort is required for a large ceremony 45.00 Standard 9.00 54.00 47.50 Standard 9.50 57.00 3.00 6%
Naming Ceremonies - Additional charge for each child of the
same family 8.33 Standard 1.67 10.00 9.17 Standard 1.83 11.00 1.00 10%
2022-23 2023-24 Increase
Page 84

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Customer Support Services Page 12
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
CUSTOMER SUPPORT SERVICES
2022-23 2023-24 Increase
Naming Ceremonies - Additional charge if held as part of a
civil marriage/partnership 45.00 Standard 9.00 54.00 47.50 Standard 9.50 57.00 3.00 6%
Renewal of Vows Ceremony at Registration Office - Monday -
Friday 133.33 Standard 26.67 160.00 141.67 Standard 28.33 170.00 10.00 6%
Renewal of Vows Ceremony at Registration Office - Saturday 176.67 Standard 35.33 212.00 187.50 Standard 37.50 225.00 13.00 6%
Renewal of Vows Ceremony at a Venue or Location - Monday
- Friday 195.00 Standard 39.00 234.00 206.67 Standard 41.33 248.00 14.00 6%
Renewal of Vows Ceremony at a Venue or Location -
Saturday 195.00 Standard 39.00 234.00 206.67 Standard 41.33 248.00 14.00 6%
Renewal of Vows - Additional charge if a second registration
escort is required for a large ceremony 45.00 Standard 9.00 54.00 47.50 Standard 9.50 57.00 3.00 6%
Extract/Search of Lair Register on Islands 33.00 Outwith the Scope 0.00 33.00 35.00 Outwith the Scope 0.00 35.00 2.00 6%
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Planning, Environ Hlth & Hous Page 13
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 59.75       Outwith the Scope 0.00 59.75 63.35
Outwith the
Scope 0.00 63.35 3.60 6%
Replacing all Local Plans. Community
Councils 50% reduction
Local Development Plan (Incl of P&P) - Written Statement 29.80       Outwith the Scope 0.00 29.80 31.60
Outwith the
Scope 0.00 31.60 1.80 6%
Replacing all Local Plans. Community
Councils 50% reduction
Landscape Capacity Study (Incl P&P) - Bute & Cowal 27.55       Outwith the Scope 0.00 27.55 29.20
Outwith the
Scope 0.00 29.20 1.65 6%
Landscape Capacity Study (Incl P&P) - Mull 13.10       Outwith the Scope 0.00 13.10 13.90
Outwith the
Scope 0.00 13.90 0.80 6%
Landscape Capacity Study (Incl P&P) - North & South Kintyre 15.80       Outwith the Scope 0.00 15.80 16.75
Outwith the
Scope 0.00 16.75 0.95 6%
Landscape Capacity Study (Incl P&P) - Lorn 31.35       Outwith the Scope 0.00 31.35 33.25
Outwith the
Scope 0.00 33.25 1.90 6%
Landscape Capacity Study (Incl P&P) - Mid Argyll & Inveraray 19.95       Outwith the Scope 0.00 19.95 21.15
Outwith the
Scope 0.00 21.15 1.20 6%
Landscape Capacity Study (Incl P&P) - Islay 10.40       Outwith the Scope 0.00 10.40 11.00
Outwith the
Scope 0.00 11.00 0.60 6%
Location Plans (10 Copies) 31.80       Outwith the Scope 0.00 31.80 33.70
Outwith the
Scope 0.00 33.70 1.90 6%
Printing - Internal Service Only - A2 Prints each 10.10       Outwith the Scope 0.00 10.10 10.70
Outwith the
Scope 0.00 10.70 0.60 6%
Printing - Internal Service Only - A2 Prints (+11) each 7.20         Outwith the Scope 0.00 7.20 7.65
Outwith the
Scope 0.00 7.65 0.45 6%
Printing - Internal Service Only - A1 Prints (1-10 copies) each 14.35       Outwith the Scope 0.00 14.35 15.20
Outwith the
Scope 0.00 15.20 0.85 6%
Printing - Internal Service Only - A1 Prints (+11 copies) each 11.45       Outwith the Scope 0.00 11.45 12.15
Outwith the
Scope 0.00 12.15 0.70 6%
Printing - Internal Service Only - A0 Prints (1-10 copies) each 21.55       Outwith the Scope 0.00 21.55 22.85
Outwith the
Scope 0.00 22.85 1.30 6%
Printing - Internal Service Only - A0 Prints (+11 copies) each 18.75       Outwith the Scope 0.00 18.75 19.90
Outwith the
Scope 0.00 19.90 1.15 6%
Statutory Street Naming and/or numbering of one property 98.25       Outwith the Scope 0.00 98.25 104.15
Outwith the
Scope 0.00 104.15 5.90 6%
Statutory Street Naming and/or numbering for the 2nd and
each additional property 49.15       Outwith the Scope 0.00 49.15 52.10
Outwith the
Scope 0.00 52.10 2.95 6%
Statutory Street Naming a new street 214.90     Outwith the Scope 0.00 214.90 227.80
Outwith the
Scope 0.00 227.80 12.90 6%
Changing a property name or adding to the Royal Mail
database 94.85       Outwith the Scope 0.00 94.85 100.55
Outwith the
Scope 0.00 100.55 5.70 6%
Confirming an address to a solicitor, property owner or any
organisation - per letter 63.30       Outwith the Scope 0.00 63.30 67.10
Outwith the
Scope 0.00 67.10 3.80 6%
Phase 1 Habitat Surveys 417.85     Outwith the Scope 0.00 417.85 442.90
Outwith the
Scope 0.00 442.90 25.05 6%
Travel to be charged at Council Rate
34.1p/mile Possible overnight stay to be
charged at a maximum of £50.
2022-23 Increase2023-24
Renaming or renumbering a street - pricing as
for new properties
Page 86

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Planning, Environ Hlth & Hous Page 14
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
ENVIRONMENTAL HEALTH
Food Examination - Export of Food/Fish Certificates Per Certificate 102.45     Outwith the Scope 0.00 102.45 108.60
Outwith the
Scope 0.00 108.60 6.15 6%
Food Examination - Export of Food/Fish Certificates - less
than 60kg in weight Per Certificate 44.55       Outwith the Scope 0.00 44.55 47.20
Outwith the
Scope 0.00 47.20 2.65 6%
Food Examination - Condemnation Certificate (Voluntary
Surrender) 230.63     Standard 46.13 276.75 244.46 Standard 48.89 293.35 16.60 6%
Licences/Registration - Riding Establishment Act 1964/70
Vets Fees to be
added 461.45     Outwith the Scope 0.00 461.45 489.15
Outwith the
Scope 0.00 489.15 27.70 6%
Licences/Registration - Dangerous Wild Animals Act 1976
Vets Fees to be
added 363.60     Outwith the Scope 0.00 363.60 385.40
Outwith the
Scope 0.00 385.40 21.80 6%
Animal Welfare (Licensing of Activities Involving Animals)
(Scotland) Regulations 2021,
Animal Welfare Establishment - New licence
Vets Fees to be
added
228.38     Outwith the Scope 0.00 228.38 242.10
Outwith the
Scope 0.00 242.10 13.72 6%
Charitable discount – 50% (applies to
registered Scottish Charities and SCIOs)
Animal Welfare (Licensing of Activities Involving Animals)
(Scotland) Regulations 2021,
Animal Welfare Establishment - Variation of licence
Vets Fees to be
added
182.70     Outwith the Scope 0.00 182.70 193.65
Outwith the
Scope 0.00 193.65 10.95 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
190.31     Outwith the Scope 0.00 190.31 201.75
Outwith the
Scope 0.00 201.75 11.44 6%
Subsequent enforcement visits: charged at
hourly rate of £30.45 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
182.70     Outwith the Scope 0.00 182.70 193.65
Outwith the
Scope 0.00 193.65 10.95 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
137.03     Outwith the Scope 0.00 137.03 145.25
Outwith the
Scope 0.00 145.25 8.22 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
159.86     Outwith the Scope 0.00 159.86 169.45
Outwith the
Scope 0.00 169.45 9.59 6%
Subsequent enforcement visits: charged at
hourly rate of £30.45 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
197.93     Outwith the Scope 0.00 197.93 209.80
Outwith the
Scope 0.00 209.80 11.87 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
152.25     Outwith the Scope 0.00 152.25 161.40
Outwith the
Scope 0.00 161.40 9.15 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
175.09     Outwith the Scope 0.00 175.09 185.60
Outwith the
Scope 0.00 185.60 10.51 6%
Subsequent enforcement visits: charged at
hourly rate of £30.45 in half-hourly increments
Licences/Registration - Animal Boarding Establishments Act
1963
Vets Fees to be
added 196.95     Outwith the Scope 0.00 196.95 208.75
Outwith the
Scope 0.00 208.75 11.80 6%
Licences/Registration - Animal Boarding Establishments Act
1963 (Home boarding)
Vets Fees to be
added 136.60     Outwith the Scope 0.00 136.60 144.80
Outwith the
Scope 0.00 144.80 8.20 6%
Licences/Registration - Zoo Act
Vets Fees to be
added 1,097.40  Outwith the Scope 0.00 1,097.40 1,163.25
Outwith the
Scope 0.00 1,163.25 65.85 6%
Licences/Registration - Venison Dealers 187.90     Outwith the Scope 0.00 187.90 199.15
Outwith the
Scope 0.00 199.15 11.25 6%
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Planning, Environ Hlth & Hous Page 15
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
Licences/Registration - Cinema Licence 695.55     Outwith the Scope 0.00 695.55 737.30
Outwith the
Scope 0.00 737.30 41.75 6%
Licences/Registration - Theatre Licence 177.00     Outwith the Scope 0.00 177.00 187.60
Outwith the
Scope 0.00 187.60 10.60 6%
HMO - premises of up to 10 persons 899.90     Outwith the Scope 0.00 899.90     953.90
Outwith the
Scope 0.00 953.90 54.00 6%
Tri-Annual Licence
HMO - premises with more than 10 persons 1,101.15  Outwith the Scope 0.00 1,101.15  1,167.20
Outwith the
Scope 0.00 1,167.20 66.05 6%
Tri-Annual Licence
HMO- Amendment to HMO licence 132.90     Outwith the Scope 0.00 132.90     140.85
Outwith the
Scope 0.00 140.85 7.95 6%
Tri-Annual Licence
HMO - Refund if a new/renewal application is unsuccessful 225.10     Outwith the Scope 0.00 225.10 238.60
Outwith the
Scope 0.00 238.60 13.50 6%
Performing Animals Licence application/renewal 126.70     Outwith the Scope 0.00 126.70 134.30
Outwith the
Scope 0.00 134.30 7.60 6%
Vet Fees to be added
Residential Caravan sites- first or new application 657.75     Outwith the Scope 0.00 657.75 697.20
Outwith the
Scope 0.00 697.20 39.45 6%
5 year licence
Residential Caravan sites- renewal submitted before expiry
date 530.45     Outwith the Scope 0.00 530.45 562.30
Outwith the
Scope 0.00 562.30 31.85 6%
5 year licence
Residential Caravan sites- renewal submitted after expiry date 657.75     Outwith the Scope 0.00 657.75 697.20
Outwith the
Scope 0.00 697.20 39.45 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). 94.30       Outwith the Scope 0.00 94.30 99.95
Outwith the
Scope 0.00 99.95 5.65 6%
Attestation for export business 100.00     Outwith the Scope 0.00 100.00 106.00
Outwith the
Scope 0.00 106.00 6.00 6%
Additional inspections or interventions required as part of
attestation 94.30       Outwith the Scope 0.00 94.30 99.95
Outwith the
Scope 0.00 99.95 5.65 6% Officer cost per hour
Private Water Supplies - Visit charge Regulated supply 75.00       Outwith the Scope 0.00 80.00 84.80
Outwith the
Scope 0.00 84.80 4.80 6%
Private Water Supplies -Single visit to regulated supply with
multiple commercial properties 75.00       Outwith the Scope 0.00 80.00 84.80
Outwith the
Scope 0.00 84.80 4.80 6%
If more than one property on supply to be
sampled, additional £10 per property applies
as per line below.
Private Water Supplies - multiple commercial properties
charge per additional property above 10.00       Outwith the Scope 0.00 10.00 10.60
Outwith the
Scope 0.00 10.60 0.60 6%
Charge of £10 for additional commercial
property sampled.
Private Water Supplies -Regulated :Analytical parameter cost -           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 15.00       Outwith the Scope 0.00 15.00 15.90
Outwith the
Scope 0.00 15.90 0.90 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 125.00     Outwith the Scope 0.00 125.00 132.50
Outwith the
Scope 0.00 132.50 7.50 6%
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.
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Planning, Environ Hlth & Hous Page 16
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
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 -           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 68.00       Outwith the Scope 0.00 68.00 68.00
Outwith the
Scope 0.00 68.00 0.00 0%
Private Landlord Registration - property fee per property
STATUTORY
CHARGE 16.00       Outwith the Scope 0.00 16.00 16.00
Outwith the
Scope 0.00 16.00 0.00 0%
Private Landlord Registration- late application fee
STATUTORY
CHARGE 137.00     Outwith the Scope 0.00 137.00 137.00
Outwith the
Scope 0.00 137.00 0.00 0%
Short-term let licensing - home letting/home sharing
accomodating to 4 guests 226.00     Outwith the Scope 0.00 226.00 239.55
Outwith the
Scope 0.00 239.55 13.55 6%
Tri-Annual Licence
Short-term let licensing - home letting/home sharing
accomodating 5-8 guests 316.00     Outwith the Scope 0.00 316.00 334.95
Outwith the
Scope 0.00 334.95 18.95 6%
Tri-Annual Licence
Short-term let licensing - home letting/home sharing
accomodating 9 -12 guests 497.00     Outwith the Scope 0.00 497.00 526.80
Outwith the
Scope 0.00 526.80 29.80 6%
Tri-Annual Licence
Short-term let licensing - home letting/home sharing
accomodating 13-20 guests 633.00     Outwith the Scope 0.00 633.00 671.00
Outwith the
Scope 0.00 671.00 38.00 6%
Tri-Annual Licence
Short-term let licensing - home letting/home sharing
accomodating 21 and over guests 814.00     Outwith the Scope 0.00 814.00 862.85
Outwith the
Scope 0.00 862.85 48.85 6%
Tri-Annual Licence
Short-term let licensing - secondary letting accomodating up
to 4 guests 316.00     Outwith the Scope 0.00 316.00 334.95
Outwith the
Scope 0.00 334.95 18.95 6%
Tri-Annual Licence
Short-term let licensing - secondary letting accomodating
accomodating 5-8 guests 452.00     Outwith the Scope 0.00 452.00 479.10
Outwith the
Scope 0.00 479.10 27.10 6%
Tri-Annual Licence
Short-term let licensing - secondary letting accomodating 9 -
12 guests 678.00     Outwith the Scope 0.00 678.00 718.70
Outwith the
Scope 0.00 718.70 40.70 6%
Tri-Annual Licence
Short-term let licensing - secondary letting accomodating 13-
20 guests 904.00     Outwith the Scope 0.00 904.00 958.25
Outwith the
Scope 0.00 958.25 54.25 6%
Tri-Annual Licence
Short-term let licensing - secondary letting accomodating 21
and over guests 1,130.00  Outwith the Scope 0.00 1,130.00 1,197.80
Outwith the
Scope 0.00 1,197.80 67.80 6%
Tri-Annual Licence
Short-term let licensing- temporary licence fee 50% of total licence fee 50% of total licence fee 0.00 0%
Short-term let licensing- Temporary exemption application 50% of total licence fee 50% of total licence fee 0.00 0%
Short-term let licensing- Variation in Licence/change in
circumstances 77.00       Outwith the Scope 0.00 77.00 81.60
Outwith the
Scope 0.00 81.60 4.60 6%
Short-term let licensing- Certified copy of licence/duplicate
licence 41.00       Outwith the Scope 0.00 41.00 43.45
Outwith the
Scope 0.00 43.45 2.45 6%
Short-term let licensing - Enforcement charge (Hourly rate) 94.30       Outwith the Scope 0.00 94.30 99.95
Outwith the
Scope 0.00 99.95 5.65 6%
Scottish Government prescribe these charges
for Local Authorities to apply
Page 89

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Planning, Environ Hlth & Hous Page 17
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
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
174.17     Standard 34.83 209.00 185.00 Standard 37.00 222.00 13.00 6%
Planning Section 50 Licence Certificate 148.00     Outwith the Scope 0.00 148.00
157.00 Outwith the
Scope 0.00 157.00 9.00 6%
Pre Application advice for major planning applications 833.33     Standard 166.67 1,000.00 883.33
Standard
176.67 1,060.00 60.00 6%
Pre Application advice for local planning applications Maximum £848 666.67     Standard 133.33 800.00 706.67 Standard 141.33 848.00 48.00 6%
Pre-Application Initiation & follow up 30min meeting 31.67       Standard 6.33 38.00 33.33 Standard 6.67 40.00 2.00 5% includes 20min prep and 10 mins follow up
Pre-Application Initiation & follow up 1hour meeting 63.33       Standard 12.67 76.00 67.50 Standard 13.50 81.00 5.00 7% includes 40min prep and 20 mins follow up
Pre-Application Initiation & follow up 2hour meeting 96.67       Standard 19.33 116.00 102.50 Standard 20.50 123.00 7.00 6% includes 40min prep and 20 mins follow up
High Hedge complaint 478.00     Outwith the Scope 0.00 478.00 507.00
Outwith the
Scope 0.00 507.00 29.00 6%
£50 charge if investigated but not classed as a
hedge
S64 submission relating to Householder Development 51.50       Outwith the Scope 0.00 51.50 54.50
Outwith the
Scope 0.00 54.50 3.00 6%
S64 submission relating to Non-Householder Local
Development 103.00     Outwith the Scope 0.00 103.00 109.00
Outwith the
Scope 0.00 109.00 6.00 6%
S64 submission relating to Major Development 206.00     Outwith the Scope 0.00 206.00 218.00
Outwith the
Scope
0.00 218.00 12.00 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 20.50       Outwith the Scope 0.00 20.50 21.50
Outwith the
Scope
0.00 21.50 1.00 5%
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;
Administration Charge for non e-Planning application
submissions - Non-Householder Local Application 51.50       Outwith the Scope 0.00 51.50 54.50
Outwith the
Scope
0.00 54.50 3.00 6%
Administration Charge for non e-Planning application
submissions - Major Application 103.00     Outwith the Scope 0.00 103.00 109.00
Outwith the
Scope
0.00 109.00 6.00 6%
Property History Search - Copy Document Record Search
where specific planning application reference required is
provided 38.50       Outwith the Scope 0.00 38.50 41.00
Outwith the
Scope
0.00 41.00 2.50 6%
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 90.00       Outwith the Scope 0.00 90.00 95.00
Outwith the
Scope
0.00 95.00 5.00 6%
Planning Statutory Fees
Planning fee guidance (argyll-bute.gov.uk)
Page 90

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Planning, Environ Hlth & Hous Page 18
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
BUILDING STANDARDS 
Property Inspection 372.00     Outwith the Scope 0.00 372.00 394.00
Outwith the
Scope 0.00 394.00 22.00 6%
Re - Inspection Fee Property Inspection Applications 185.00     Outwith the Scope 0.00 185.00 196.00
Outwith the
Scope 0.00 196.00 11.00 6%
Confirmation of completion Applications 297.00     Outwith the Scope 0.00 297.00 315.00
Outwith the
Scope 0.00 315.00 18.00 6%
Re - Inspection Fee Confirmation of Completion Applications 170.00     Outwith the Scope 0.00 170.00 180.00
Outwith the
Scope 0.00 180.00 10.00 6%
Confirmation of Exempt class of works 75.00       Outwith the Scope 0.00 75.00 80.00
Outwith the
Scope 0.00 80.00 5.00 7%
Building Standards Section 50 Licence Certificate 148.00     Outwith the Scope 0.00 148.00 157.00
Outwith the
Scope 0.00 157.00 9.00 6%
Property Enquiries (if Application Number known) 43.00       Outwith the Scope 0.00 43.00 46.00
Outwith the
Scope 0.00 46.00 3.00 7%
Property Enquiries (if Application Number not known) 107.00     Outwith the Scope 0.00 107.00 113.00 Scope 0.00 113.00 6.00 6%
Building Standards Statutory Fees Fee Calculator (ebuildingstandards.scot)
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 0.00
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 0.00
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 0.00
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 0.00
Housing - Homeless Tenants Service Charge per week 50.35 Outwith the Scope 0.00 50.35 53.35
Outwith the
Scope 0.00 53.35 3.00 6%
Not subject to inflation - only the service
charge is inflated.
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Waste Management Page 19
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) 330.25 Outwith the Scope 0.00 330.25 353.95
Outwith the
Scope 0.00 353.95 23.70 7%
Scottish Government Landfill Tax increase
of £3.50 per tonne confirmed.
Confidential Sacks - Includes Uplift, Shredding and disposal
Internal Use Only
- Minimum of 8
sacks per order 16.45 Outwith the Scope 0.00 16.45 17.45
Outwith the
Scope 0.00 17.45 1.00 6%
Domestic Use Only 140 Litre Bins 37.45 Outwith the Scope 0.00 37.45 39.70
Outwith the
Scope 0.00 39.70 2.25 6%
Domestic Use Only 240 Litre Bins 37.45 Outwith the Scope 0.00 37.45 39.70
Outwith the
Scope 0.00 39.70 2.25 6%
Commercial Use Only 240 Litre Bins 95.79 Standard 19.16 114.95 101.54 Standard 20.31 121.85 6.90 6%
Commercial Use Only 360 Litre Bins 139.33 Standard 27.87 167.20 147.71 Standard 29.54 177.25 10.05 6%
Commercial Use Only 660 Litre Bins 351.46 Standard 70.29 421.75 372.54 Standard 74.51 447.05 25.30 6%
Commercial Use Only 1100 Litre Bins 428.08 Standard 85.62 513.70 453.75 Standard 90.75 544.50 30.80 6%
Commercial Use Only 1280 Litre Bins 440.83 Standard 88.17 529.00 467.29 Standard 93.46 560.75 31.75 6%
Householder Special Refuse Collection
Minimum Charge
covers work of two
men and vehicle
up to ten minutes. 72.00 Outwith the Scope 0.00 72.00 76.30
Outwith the
Scope 0.00 76.30 4.30 6%
Householder Special Refuse Collection Extra Charge
Charged per 10
minutes over
minimum charge 44.80 Outwith the Scope 0.00 44.80 47.50
Outwith the
Scope 0.00 47.50 2.70 6%
Commercial Special Uplift (Industrial Waste)
(Charge Per Hour -
Minimum Charge
1 hour) 158.38 Standard 31.68 190.05 167.88 Standard 33.58 201.45 11.40 6%
Commercial Special Uplift (Non-industrial Waste)
(Charge Per Hour -
Minimum Charge
1 hour) - Housing
Associations
should be 158.38 Outwith the Scope 0.00 158.38 167.88
Outwith the
Scope 0.00 167.88 9.50 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) 44.21 Standard 8.84 53.05 46.88 Standard 9.38 56.25 3.20 6%
2022-23 Increase2023-24
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Waste Management Page 20
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
COMMERCIAL REFUSE
Wheeled Bins - 140/240 ltr
Based on 1 uplift
per week 393.89 Outwith the Scope 0.00 393.89 422.17
Outwith the
Scope 0.00 422.17 28.28 7%
Minimum Charge 2023/24 - £422.17
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 557.94 Outwith the Scope 0.00 557.94 598.00
Outwith the
Scope 0.00 598.00 40.06 7%
Wheeled Bins - 660 ltr
Based on 1 uplift
per week 1,070.56 Outwith the Scope 0.00 1,070.56 1,147.43
Outwith the
Scope 0.00 1,147.43 76.87 7%
Wheeled Bins - 800 ltr
Based on 1 uplift
per week 1,297.62 Outwith the Scope 0.00 1,297.62 1,390.79
Outwith the
Scope 0.00 1,390.79 93.17 7%
Wheeled Bins - 1100 ltr
Based on 1 uplift
per week 1,783.49 Outwith the Scope 0.00 1,783.49 1,911.54
Outwith the
Scope 0.00 1,911.54 128.05 7%
Wheeled Bins - 1280 ltr
Based on 1 uplift
per week 2,075.27 Outwith the Scope 0.00 2,075.27 2,224.27
Outwith the
Scope 0.00 2,224.27 149.00 7%
Loads - Bands 1-5 957.45 Outwith the Scope 0.00 957.45 1,026.19
Outwith the
Scope 0.00 1,026.19 68.74 7%
Loads - Bands 6-10 2,157.44 Outwith the Scope 0.00 2,157.44 2,312.35
Outwith the
Scope 0.00 2,312.35 154.90 7%
Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Yard 2,096.39 Outwith the Scope 0.00 2,096.39 2,246.91
Outwith the
Scope 0.00 2,246.91 150.52 7%
Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Metre 2,474.84 Outwith the Scope 0.00 2,474.84 2,652.53
Outwith the
Scope 0.00 2,652.53 177.69 7%
Pull Out Charge - Commercial only 106.09 Outwith the Scope 0.00 106.09 112.46
Outwith the
Scope 0.00 112.46 6.37 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) 330.27 Standard 66.05 396.32 353.98 Standard 70.80 424.78 28.46 7%
Minimum Charge 2023/24 - £506.61
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 393.89 Standard 78.78 472.67 422.17 Standard 84.43 506.61 33.94 7%
Wheeled Bins - 340 ltr
Based on 1 uplift
per week 557.94 Standard 111.59 669.52 598.00 Standard 119.60 717.60 48.08 7%
Wheeled Bins - 660 ltr
Based on 1 uplift
per week 1,070.56 Standard 214.11 1,284.67 1,147.43 Standard 229.48 1,376.91 92.24 7%
Wheeled Bins - 800 ltr
Based on 1 uplift
per week 1,297.62 Standard 259.52 1,557.14 1,390.79 Standard 278.16 1,668.95 111.81 7%
Wheeled Bins - 1100 ltr
Based on 1 uplift
per week 1,783.49 Standard 356.70 2,140.19 1,911.54 Standard 382.31 2,293.85 153.67 7%
Wheeled Bins - 1280 ltr
Based on 1 uplift
per week 2,075.27 Standard 415.05 2,490.32 2,224.27 Standard 444.85 2,669.13 178.81 7%
Loads - Bands 1-5 957.45 Standard 191.49 1,148.94 1,026.19 Standard 205.24 1,231.42 82.48 7%
Loads - Bands 6-10 2,157.44 Standard 431.49 2,588.93 2,312.35 Standard 462.47 2,774.82 185.89 7%
Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Yard 2,096.39 Standard 419.28 2,515.67 2,246.91 Standard 449.38 2,696.30 180.63 7%
Front End Loader Service - Uplifted twice weekly by Renewi Per Cubic Metre 2,474.84 Standard 494.97 2,969.81 2,652.53 Standard 530.51 3,183.05 213.24 7%
Pull Out Charge - Commercial only 106.09 Standard 21.22 127.31 112.46 Standard 22.49 134.95 7.64 6% This charge is per bin.
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.
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Waste Management Page 21
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
RECYCLING CHARGES
Office Paper - Large Bag / 1 x week 158.75 Outwith the Scope 0.00 158.75 168.27
Outwith the
Scope 0.00 168.27 9.52 6%
Paper, Cardboard, Plastic and Cans - 240 litre Bins and
Minimum Charge for Year 105.27 Outwith the Scope 0.00 105.27 111.58
Outwith the
Scope 0.00 111.58 6.32 6%
Paper, Cardboard, Plastic and Cans - 340 litre Bin 148.37 Outwith the Scope 0.00 148.37 157.27
Outwith the
Scope 0.00 157.27 8.90 6%
Paper, Cardboard, Plastic and Cans - 660 litre Bin 283.85 Outwith the Scope 0.00 283.85 300.88
Outwith the
Scope 0.00 300.88 17.03 6%
Paper, Cardboard, Plastic and Cans - 800 litre Bin 344.09 Outwith the Scope 0.00 344.09 364.73
Outwith the
Scope 0.00 364.73 20.65 6%
Paper, Cardboard, Plastic and Cans - 1100/1280 litre Bin 472.05 Outwith the Scope 0.00 472.05 500.37
Outwith the
Scope 0.00 500.37 28.32 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. 1.58 Outwith the Scope 0.00 1.58 1.67
Outwith the
Scope 0.00 1.67 0.09 6%
Recyclable Waste Brought to Civic Amenity/Recycling
Facilities
Purchase of
Punch Card -
Price per card 46.07 Outwith the Scope 0.00 46.07 48.84
Outwith the
Scope 0.00 48.84 2.76 6%
Cooking Oil Collection (per 20/24ltr container)
Service available
in Mull, Iona,
Tiree, Islay and
Jura 3.84 Outwith the Scope 0.00 3.84 4.08
Outwith the
Scope 0.00 4.08 0.23 6%
Commercial Wood Delivered by Contractors
Island waste
disposal sites on
Mull, Islay and
Tiree 116.64 Outwith the Scope 0.00 116.64 123.64
Outwith the
Scope 0.00 123.64 7.00 6%
Segregated Glass Collection - 240 litre bin 1 x weekly 66.25 Outwith the Scope 0.00 66.25 70.22
Outwith the
Scope 0.00 70.22 3.97 6%
Segregated Glass Collection - 330/360 litre bin 1 x weekly 91.27 Outwith the Scope 0.00 91.27 96.75
Outwith the
Scope 0.00 96.75 5.48 6%
Segregated Glass Collection - 660 litre bin 1 x weekly 179.57 Outwith the Scope 0.00 179.57 190.35
Outwith the
Scope 0.00 190.35 10.77 6%
Segregated Glass Collection - 1100/1280 litre bin 1 x weekly 270.72 Outwith the Scope 0.00 270.72 286.97
Outwith the
Scope 0.00 286.97 16.24 6%
Mixed Glass Collection - 240 litre bin and Minimum Charge 100.36 Outwith the Scope 0.00 100.36 106.39
Outwith the
Scope 0.00 106.39 6.02 6%
Mixed Glass Collection - 660 litre bin 270.72 Outwith the Scope 0.00 270.72 286.97
Outwith the
Scope 0.00 286.97 16.24 6%
Mixed Glass Collection - 1100 litre bin 406.08 Outwith the Scope 0.00 406.08 430.44
Outwith the
Scope 0.00 430.44 24.36 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 173.26 Outwith the Scope 0.00 173.26 183.66
Outwith the
Scope 0.00 183.66 10.40 6%
Council glass services may be subject to
change following the introduction of The
Scottish Government Deposit Return
Scheme in August 2023.
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.
Paper and cardboard recycling charges are
also applicable for plastic and cans where
such recycling is available.
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
Page 94

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Waste Management Page 22
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
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 296.97 Outwith the Scope 0.00 296.97 314.79
Outwith the
Scope 0.00 314.79 17.82 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 619.30 Outwith the Scope 0.00 619.30 656.46
Outwith the
Scope 0.00 656.46 37.16 6%
RECYCLING CHARGES (private waste contractor's with
Council acting as sub-contractor)
Office Paper - Large Bag / 1 x week 158.75 Standard 31.75 190.50 168.27 Standard 33.65 201.92 11.42 6%
Paper, Cardboard, Plastic and Cans - 240 litre Bins and
Minimum Charge for Year 105.27 Standard 21.05 126.33 111.58 Standard 22.32 133.90 7.57 6%
Paper, Cardboard, Plastic and Cans - 340 litre Bin 148.37 Standard 29.67 178.04 157.27 Standard 31.45 188.72 10.68 6%
Paper, Cardboard, Plastic and Cans - 660 litre Bin 283.85 Standard 56.77 340.62 300.88 Standard 60.18 361.06 20.44 6%
Paper, Cardboard, Plastic and Cans - 800 litre Bin 344.09 Standard 68.82 412.91 364.73 Standard 72.95 437.68 24.77 6%
Paper, Cardboard, Plastic and Cans - 1100/1280 litre Bin 472.05 Standard 94.41 566.46 500.37 Standard 100.07 600.45 33.99 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. 1.58 Standard 0.32 1.89 1.67 Standard 0.33 2.01 0.11 6%
Segregated Glass Collection - 240 litre bin 1 x weekly 66.25 Standard 13.25 79.50 70.22 Standard 14.04 84.27 4.77 6%
Segregated Glass Collection - 330/360 litre bin 1 x weekly 91.27 Standard 18.25 109.52 96.75 Standard 19.35 116.09 6.57 6%
Segregated Glass Collection - 660 litre bin 1 x weekly 179.57 Standard 35.91 215.48 190.35 Standard 38.07 228.42 12.94 6%
Segregated Glass Collection - 1100/1280 litre bin 1 x weekly 270.72 Standard 54.14 324.86 286.97 Standard 57.39 344.37 19.50 6%
Mixed Glass Collection - 240 litre bin and Minimum Charge 100.36 Standard 20.07 120.43 106.39 Standard 21.27 127.65 7.22 6%
Mixed Glass Collection - 660 litre bin 270.72 Standard 54.14 324.86 286.97 Standard 57.39 344.37 19.50 6%
Mixed Glass Collection - 1100 litre bin 406.08 Standard 81.22 487.30 430.44 Standard 86.09 516.53 29.24 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 173.26 Standard 34.65 207.91 183.66 Standard 36.73 220.40 12.48 6%
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
Page 95

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Waste Management Page 23
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
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 296.97 Standard 59.39 356.37 314.79 Standard 62.96 377.75 21.38 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 619.30 Standard 123.86 743.16 656.46 Standard 131.29 787.75 44.59 6%
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Waste Management Page 24
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
SKIPS
Hire (for 24 hours)
Any Ferry
Journeys will be
recharged at cost. 6.08 Standard 1.22 7.30 6.46 Standard 1.29 7.75 0.45 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. 79.75 Outwith the Scope 0.00 79.75 84.55
Outwith the
Scope 0.00 84.55 4.80 6%
Commercial - Service of Skip - Up to 20 miles travel, one way
from disposal point
Any Ferry
Journeys will be
recharged at cost. 101.25 Outwith the Scope 0.00 101.25 107.35
Outwith the
Scope 0.00 107.35 6.10 6%
Commercial - Service of Skip - Over 20 miles travel, one way
from disposal point
Any Ferry
Journeys will be
recharged at cost. 125.35 Outwith the Scope 0.00 125.35 132.85
Outwith the
Scope 0.00 132.85 7.50 6%
Commercial - Tipping Charge per Service, including Landfill
Tax (Active)
Tiree Only - See
notes 357.75 Outwith the Scope 0.00 357.75 372.60
Outwith the
Scope 0.00 372.60 14.85 4%
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%
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.
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Waste Management Page 25
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
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. 88.54 Standard 17.71 106.25 93.88 Standard 18.78 112.65 6.40 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 145.54 Standard 29.11 174.65 154.29 Standard 30.86 185.15 10.50 6%
Householders should be advised of national
takeback schemes i.e. Cartakeback and
Autogreen, before proceeding with removal
request and payment.
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 174.65 Outwith the Scope 0.00 174.65 185.15
Outwith the
Scope 0.00 185.15 10.50 6%
A 24 hour notice on the car must be served
prior to removal and disposal.
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Waste Management Page 26
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
WASTE DISPOSAL
Ordinary Waste - Landfill Tax Element of Charges per tonne
(Fee set by Scottish Government)
Charge includes
Landfill Tax 98.60 Outwith the Scope 0.00 98.60 102.10
Outwith the
Scope 0.00 102.10 3.50 4%
Ordinary Waste - Waste Disposal Cost per tonne
Charge includes
Landfill Tax 132.50 Outwith the Scope 0.00 132.50 138.00
Outwith the
Scope 0.00 138.00 5.50 4%
Inactive Waste - Landfill Tax Element of Charges per tonne
Charge includes
Landfill Tax 3.15 Outwith the Scope 0.00 3.15 3.25
Outwith the
Scope 0.00 3.25 0.10 3%
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 54.25 Outwith the Scope 0.00 54.25 56.55
Outwith the
Scope 0.00 56.55 2.30 4%
Assumed Loads per vehicle type - Medium Van/pick up
(Transit size) 0.8 tonnes 108.30 Outwith the Scope 0.00 108.30 112.85
Outwith the
Scope 0.00 112.85 4.55 4%
Assumed Loads per vehicle type - Large Van/pick up (twin
wheeled) 1.2 tonnes 162.40 Outwith the Scope 0.00 162.40 169.25
Outwith the
Scope 0.00 169.25 6.85 4%
Assumed Loads per vehicle type - Tipper/Large Box Van
(over 3.5 tonnes and less than 7.5 tonnes) 3 tonnes 406.10 Outwith the Scope 0.00 406.10 423.20
Outwith the
Scope 0.00 423.20 17.10 4%
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Amenities Page 27
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 4.35 Outwith the Scope 0.00 4.35 4.60
Outwith the
Scope 0.00 4.60 0.25 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. 134.12 Standard 26.82 160.94 162.28 Standard 32.46 194.74 33.80 21%
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. 67.06 Standard 13.41 80.47 81.14 Standard 16.23 97.37 16.90 21%
Eradication of rats and mice for Council owned properties.  134.12 Outwith the Scope 0.00 134.12 162.29
Outwith the
Scope 0.00 162.29 28.17 21%
Eradication of rate and mice. Charge for third visit
(if required) Council owned properties. 67.05 Outwith the Scope 0.00 67.05 81.13
Outwith the
Scope 0.00 81.13 14.08 21%
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. 102.91 Standard 20.58 123.49 124.52 Standard 24.90 149.42 25.93 21%
Eradication of wasps and ants for Council owned properties.  102.91 Outwith the Scope 0.00 102.91 124.52
Outwith the
Scope 0.00 124.52 21.61 21%
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 503.93 Standard 100.79 604.71 609.75 Standard 121.95 731.70 126.99 21%
Eradication of fleas and bed bugs for Council owned
properties.
Minimum fee
listed only 503.93 Outwith the Scope 0.00 503.93 609.75
Outwith the
Scope 0.00 609.75 105.82 21%
Eradication of moles for Council owned land only 503.93 0.00 503.93 609.75 0.00 609.75 105.82 21%
Works to be carried out only on Council
owned land due to nature of control.
Non refundable survey charge 43.18 Standard 8.64 51.81 52.25 Standard 10.45 62.70 10.88 21%
If works progress to a contract/work
agreement, the survey fee can be
discounted from the costs of the works.
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.
2022-23 Increase2023-24
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Amenities Page 28
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
DOG FEES
Standard Fee 26.50 Outwith the Scope 0.00 26.50 28.10
Outwith the
Scope 0.00 28.10 1.60 6%
Boarding fee 18.70 Outwith the Scope 0.00 18.70 19.80
Outwith the
Scope 0.00 19.80 1.10 6%
Kennel Inoculation Fee 44.04 Standard 8.81 52.85 46.67 Standard 9.33 56.00 3.15 6%
Dog microchipping 38.79 Standard 7.76 46.55 41.13 Standard 8.23 49.35 2.80 6%
Room Hire - Hermitage Park Pavilion
Hermitage Park Pavilion Community Room
(Concession rate per hour Monday to Friday) 19.00 Standard 3.80 22.80 20.13 Standard 4.03 24.15 1.35 6%
Hermitage Park Pavilion Community Room
(Concession rate per hour Saturday and Sunday) 24.33 Standard 4.87 29.20 25.79 Standard 5.16 30.95 1.75 6%
Hermitage Park Pavilion Community Room
(Commercial rate per hour Monday to Friday) 24.71 Standard 4.94 29.65 26.21 Standard 5.24 31.45 1.80 6%
Hermitage Park Pavilion Community Room
(Commercial rate per hour Saturday and Sunday) 31.58 Standard 6.32 37.90 33.46 Standard 6.69 40.15 2.25 6%
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 will be required by law
from April 2016. Dogs (when not already
microchipped) will be microchipped before
returning to the owner.
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.
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Amenities Page 29
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
PLAYING FIELDS
18 and over 76.00 Standard 15.20 91.20 80.54 Standard 16.11 96.65 5.45 6%
Under 18's 37.96 Standard 7.59 45.55 40.25 Standard 8.05 48.30 2.75 6%
18 and over 37.96 Standard 7.59 45.55 40.25 Standard 8.05 48.30 2.75 6%
Under 18's 19.00 Standard 3.80 22.80 20.13 Standard 4.03 24.15 1.35 6%
Hire of Pitch for Training (2 hours) All ages 19.00 Standard 3.80 22.80 20.13 Standard 4.03 24.15 1.35 6%
18 and over 23.04 Standard 4.61 27.65 24.42 Standard 4.88 29.30 1.65 6%
Under 18's 11.50 Standard 2.30 13.80 12.21 Standard 2.44 14.65 0.85 6%
Hire of Pony Park - Bute Concession 38.67 Standard 7.73 46.40 41.00 Standard 8.20 49.20 2.80 6%
Hire of Howie Pavilion, Lomond 10.15 Exempt 0.00 10.15 10.75 Exempt 0.00 10.75 0.60 6%
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.
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)
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Amenities Page 30
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
OUTDOOR RECREATION
Adult 2.79 Standard 0.56 3.35 2.96 Standard 0.59 3.55 0.20 6%
Concession 1.46 Standard 0.29 1.75 1.54 Standard 0.31 1.85 0.10 6%
Adult 2.79 Standard 0.56 3.35 2.96 Standard 0.59 3.55 0.20 6%
Concession 1.46 Standard 0.29 1.75 1.54 Standard 0.31 1.85 0.10 6%
Adult 52.46 Standard 10.49 62.95 55.63 Standard 11.13 66.75 3.80 6%
Concession 25.83 Standard 5.17 31.00 27.38 Standard 5.48 32.85 1.85 6%
Adult 2.79 Standard 0.56 3.35 2.96 Standard 0.59 3.55 0.20 6%
Concession 1.46 Standard 0.29 1.75 1.54 Standard 0.31 1.85 0.10 6%
Adult 2.79 Standard 0.56 3.35 2.96 Standard 0.59 3.55 0.20 6%
Concession 1.46 Standard 0.29 1.75 1.54 Standard 0.31 1.85 0.10 6%
Adult 63.25 Standard 12.65 75.90 67.04 Standard 13.41 80.45 4.55 6%
Concession 31.75 Standard 6.35 38.10 33.67 Standard 6.73 40.40 2.30 6%
Cricket Wicket (unprepared) Adult 35.00 Standard 7.00 42.00 37.08 Standard 7.42 44.50 2.50 6%
Cricket Wicket (prepared) Adult 63.25 Standard 12.65 75.90 67.04 Standard 13.41 80.45 4.55 6%
Hire of McCaigs Tower (Weddings) 316.46 Standard 63.29 379.75 335.46 Standard 67.09 402.55 22.80 6%
Hire of Stadium (Mossfield, Dunoon and Rothesay) for a
major event - MINIMUM CHARGE 759.29 Standard 151.86 911.15 804.83 Standard 160.97 965.80 54.65 6%
Dunoon Stadium - Hire of running Track-without marking 12.71 Standard 2.54 15.25 13.46 Standard 2.69 16.15 0.90 6%
Dunoon Stadium - Hire of Running Track-with marking 56.96 Standard 11.39 68.35 60.38 Standard 12.08 72.45 4.10 6%
Grass Tracks - Hire of Running Track (without marking) 12.71 Standard 2.54 15.25 13.46 Standard 2.69 16.15 0.90 6%
Grass Tracks - Hire of Running Track (with marking) 172.08 Standard 34.42 206.50 182.42 Standard 36.48 218.90 12.40 6%
Grandstand (Public Restricted) 241.75 Standard 48.35 290.10 256.25 Standard 51.25 307.50 17.40 6%
Rental of Stall - Per Linear Metre 63.54 Standard 12.71 76.25 67.38 Standard 13.48 80.85 4.60 6%
Rental of Stall - by Registered Charity - by Stall 30.42 Standard 6.08 36.50 32.25 Standard 6.45 38.70 2.20 6%
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
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Amenities Page 31
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
FAIRS
Charges for commercial refuse/tidy up
will be over and above the charges
noted.
Hire of ground for 1 week (7 days) With total frontage of all
rides/stalls, less than 49 linear metres 386.70 Exempt 0.00 386.70 409.90 Exempt 0.00 409.90 23.20 6%
Hire of Ground for 1 week (7 days). With total frontage of all
rides/stalls, over 49 linear metres - per linear metre 7.95 Exempt 0.00 7.95 8.45 Exempt 0.00 8.45 0.50 6%
Food Vans/Stalls - Hire of Ground per week (7days) - per
linear metre 5.90 Exempt 0.00 5.90 6.25 Exempt 0.00 6.25 0.35 6%
Charitable Organisations - Hire of Ground up to 7 days - per
linear metre 4.00 Exempt 0.00 4.00 4.25 Exempt 0.00 4.25 0.25 6%
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Amenities Page 32
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
FLORAL DECORATIONS
Hire of Round or Half Baskets (each) 19.46 Standard 3.89 23.35 20.63 Standard 4.13 24.75 1.40 6%
Troughs 1 Metre Long (each) 23.67 Standard 4.73 28.40 25.08 Standard 5.02 30.10 1.70 6%
Tubs to 16" diameter (each) 27.92 Standard 5.58 33.50 29.58 Standard 5.92 35.50 2.00 6%
Tubs over 16" diameter (each) 40.46 Standard 8.09 48.55 42.88 Standard 8.58 51.45 2.90 6%
Handling Charge
Loss or damage to containers will be
charged to hirer at replacement value.
At cost price with prior notice
Page 105

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Amenities Page 33
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
BURIAL CHARGES
*Interment/Re Opening Lair 883.00 Outwith the Scope 0.00 883.00 936.00
Outwith the
Scope 0.00 936.00 53.00 6%
Interment (Child under 18) No charge No charge
Additional Charge - Interment on Saturday/Sunday or Public
Holiday will incur this additional charge 329.00 Outwith the Scope 0.00 329.00 349.00
Outwith the
Scope 0.00 349.00 20.00 6%
Additional Charge - Burial of ashes on Saturday/Sunday or
Public Holiday will incur this additional charge 94.00 Outwith the Scope 0.00 94.00 100.00
Outwith the
Scope 0.00 100.00 6.00 6%
*Burial of cremated remains at minimum depth
Deceased remains
being interred at 3
feet as per current
procedures 199.00 Outwith the Scope 0.00 199.00 211.00
Outwith the
Scope 0.00 211.00 12.00 6%
*Burial of cremated remains at available depth
Deceased remains
being interred at a
greater depth per
new legislation 883.00 Outwith the Scope 0.00 883.00 936.00
Outwith the
Scope 0.00 936.00 53.00 6%
*Scattering of Ashes 153.00 Outwith the Scope 0.00 153.00 162.00
Outwith the
Scope 0.00 162.00 9.00 6%
Purchase of Lair - exclusive right of burial (Child under 18)
*Purchase of Single Lair, incl maintenance 1,041.00 Exempt 0.00 1,041.00 1,103.00 Exempt 0.00 1,103.00 62.00 6%
*Purchase of Double Lair, incl maintenance 2,084.00 Exempt 0.00 2,084.00 2,209.00 Exempt 0.00 2,209.00 125.00 6%
*Purchase of Treble Lair, incl maintenance 3,126.00 Exempt 0.00 3,126.00 3,314.00 Exempt 0.00 3,314.00 188.00 6%
*Lair for Casket only 214.00 Exempt 0.00 214.00 227.00 Exempt 0.00 227.00 13.00 6%
*Woodland and Green Burial Service Burial Charge 883.00 Outwith the Scope 0.00 883.00 936.00
Outwith the
Scope 0.00 936.00 53.00 6%
*Woodland and Green Burial Service Standard Lair 2,086.00 Exempt 0.00 2,086.00 2,211.00 Exempt 0.00 2,211.00 125.00 6%
Transfer of Title Deeds 57.00 Outwith the Scope 0.00 57.00 60.00
Outwith the
Scope 0.00 60.00 3.00 5%
Extract/Search Register (£13.20 to be paid in Advance for
work up to half an hour) 32.95 Outwith the Scope 0.00 32.95 34.95
Outwith the
Scope 0.00 34.95 2.00 6%
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 172.00 Exempt 0.00 172.00 182.00 Exempt 0.00 182.00 10.00 6%
Permission to erect semi recumbent book type memorial 84.00 Exempt 0.00 84.00 89.00 Exempt 0.00 89.00 5.00 6%
Erection of plaques at Cemeteries (where consent granted) 84.00 Outwith the Scope 0.00 84.00 89.00
Outwith the
Scope 0.00 89.00 5.00 6%
Erection of inscribed memorial plaque (for previously
unmarked graves) 287.00 Outwith the Scope 0.00 287.00 304.00
Outwith the
Scope 0.00 304.00 17.00 6%
Erection of Headstone (Tiree ONLY) 221.00 Outwith the Scope 0.00 221.00 234.00
Outwith the
Scope 0.00 234.00 13.00 6%
Exhumations (not including re interment) 945.00 Exempt 0.00 945.00 1,002.00 Exempt 0.00 1,002.00 57.00 6%
Exhumations of Caskets (hourly rate) 61.80 Exempt 0.00 61.80 65.50 Exempt 0.00 65.50 3.70 6%
* 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.No charge
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Amenities Page 34
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 Increase2023-24
CREMATORIUM CHARGES
Child (under 18)
Adults 18 years and over
836.00 Exempt 0.00 836.00 886.00 Exempt 0.00 886.00 50.00 6%
Adults 18 years and over - Saturday 926.00 Exempt 0.00 926.00 982.00 Exempt 0.00 982.00 56.00 6%
Additional Charge - Public Holiday 298.00 Exempt 0.00 298.00 316.00 Exempt 0.00 316.00 18.00 6%
Direct Cremations (no use of chapel) 573.00 Exempt 0.00 573.00 607.00 Exempt 0.00 607.00 34.00 6%
Direct Cremations (no use of chapel) - Saturday 634.00 Exempt 0.00 634.00 672.00 Exempt 0.00 672.00 38.00 6%
Direct Cremations (no use of chapel) -
Additional Charge Public Holiday 298.00 Exempt 0.00 298.00 316.00 Exempt 0.00 316.00 18.00 6%
Clergy 84.17 Standard 16.83 101.00 89.17 Standard 17.83 107.00 6.00 6%
Access to Undertake Live Streaming of Cremation Services 20.83 Standard 4.17 25.00 25.00 New charge
Dispersal of Ashes 32.95 Exempt 0.00 32.95 34.95 Exempt 0.00 34.95 2.00 6%
Casket - Purchase 60.00 Standard 12.00 72.00 63.33 Standard 12.67 76.00 4.00 6%
Urn (plus carrier) - Purchase 27.46 Standard 5.49 32.95 29.13 Standard 5.83 34.95 2.00 6%
Book of Remembrance (per line) 37.50 Standard 7.50 45.00 40.00 Standard 8.00 48.00 3.00 7%
Small Book of Remembrance (2 Lines) 119.17 Standard 23.83 143.00 126.67 Standard 25.33 152.00 9.00 6%
Small Book of Remembrance (5 Lines) 222.50 Standard 44.50 267.00 235.83 Standard 47.17 283.00 16.00 6%
Small Book of Remembrance (8 Lines) 326.67 Standard 65.33 392.00 346.67 Standard 69.33 416.00 24.00 6%
Small Book of Remembrance (Gilded Motif) 80.00 Standard 16.00 96.00 85.00 Standard 17.00 102.00 6.00 6%
Badges 61.67 Standard 12.33 74.00 65.00 Standard 13.00 78.00 4.00 5%
Coat of Arms and Floral Motif 83.33 Standard 16.67 100.00 88.33 Standard 17.67 106.00 6.00 6%
Retention of Ashes - per month 14.40 Exempt 0.00 14.40 15.25 Exempt 0.00 15.25 0.85 6%
Chapel of Rest 45.83 Standard 9.17 55.00 48.33 Standard 9.67 58.00 3.00 5%
Plaque - Single with inscription (25 years) 208.33 Standard 41.67 250.00 220.83 Standard 44.17 265.00 15.00 6%
Plaque - Single continuation of lease (25 years) 125.83 Standard 25.17 151.00 133.33 Standard 26.67 160.00 9.00 6%
Plaque - Double with single inscriptions (25 years) 302.50 Standard 60.50 363.00 320.83 Standard 64.17 385.00 22.00 6%
Plaque - Double with two inscriptions (25 years) 384.17 Standard 76.83 461.00 407.50 Standard 81.50 489.00 28.00 6%
Plaque - Double continuation of lease (25 years) 251.67 Standard 50.33 302.00 266.67 Standard 53.33 320.00 18.00 6%
Additional inscription 113.33 Standard 22.67 136.00 120.00 Standard 24.00 144.00 8.00 6%
Use of Crematorium Chapel for a Burial Service 263.33 Standard 52.67 316.00 279.17 Standard 55.83 335.00 19.00 6%
Memorial Kerbstone - (10 years) 258.33 Standard 51.67 310.00 274.17 Standard 54.83 329.00 19.00 6%
Inscription for Kerbstone 9.75 Standard 1.95 11.70 10.33 Standard 2.07 12.40 0.70 6%
This complies with the Scottish
Governments funeral poverty guidance.
No charge
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Ferries, Piers & Harbours Page 35
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 81.40 Zero Rated 0.00 81.40 86.30 Zero Rated 0.00 86.30 4.90 6%
Out of hours Service - Cuan/Easdale/Lismore - After Midnight 105.20 Zero Rated 0.00 105.20 111.50 Zero Rated 0.00 111.50 6.30 6%
Easdale/Cuan Passenger Fares - Adult - Return 2.50 Zero Rated 0.00 2.50 2.70 Zero Rated 0.00 2.70 0.20 8%
Easdale/Cuan Passenger Fares - Adult – 5 Return Journeys 8.00 Zero Rated 0.00 8.00 8.50 Zero Rated 0.00 8.50 0.50 6%
Easdale/Cuan Passenger Fares - Child – Return 1.40 Zero Rated 0.00 1.40 1.50 Zero Rated 0.00 1.50 0.10 7%
Easdale/Cuan Passenger Fares - Child – 5 Return Journeys 3.90 Zero Rated 0.00 3.90 4.10 Zero Rated 0.00 4.10 0.20 5%
Easdale freight (domestic & commercial) - half boat load 14.00 Standard 2.80 16.80 New Charge for 23-24
Easdale freight (domestic & commercial) - full boat load 27.00 Standard 5.40 32.40 New Charge for 23-24
Cuan Vehicle Fares - Private Vehicles - Motor Cars 50%
Disability discount - Return 4.70 Zero Rated 0.00 4.70 5.00 Zero Rated 0.00 5.00 0.30 6%
Cuan Vehicle Fares - Private Vehicles - cars, trailers or
caravans - Return - Up to and Including 5m 9.70 Zero Rated 0.00 9.70 10.30 Zero Rated 0.00 10.30 0.60 6%
Cuan Vehicle Fares - Private Vehicles - cars, trailers or
caravans - Up to and Including 5m - 5 Return Journeys 32.00 Zero Rated 0.00 32.00 33.90 Zero Rated 0.00 33.90 1.90 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) 280.30 Zero Rated 0.00 280.30 297.10 Zero Rated 0.00 297.10 16.80 6%
Cuan Vehicle Fares - Private Vehicles  -Motorcycle - Return 4.00 Zero Rated 0.00 4.00 4.20 Zero Rated 0.00 4.20 0.20 5%
Cuan Vehicle Fares - Private Vehicles  -Motorcycle - 10
Journeys 12.90 Zero Rated 0.00 12.90 13.70 Zero Rated 0.00 13.70 0.80 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m
to 8.0m - Return 14.25 Standard 2.85 17.10 15.08 Standard 3.02 18.10 1.00 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m
to 12.0m - Return 16.50 Standard 3.30 19.80 17.50 Standard 3.50 21.00 1.20 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches -
12.01m to 18.0m - Return 18.75 Standard 3.75 22.50 19.92 Standard 3.98 23.90 1.40 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches - 5.01m
to 8.0m -  5 Return Journeys 69.67 Standard 13.93 83.60 73.83 Standard 14.77 88.60 5.00 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches - 8.01m
to 12.0m - 5 Return Journeys 80.58 Standard 16.12 96.70 85.42 Standard 17.08 102.50 5.80 6%
Cuan Vehicle Fares - Commercial Vehicles/Coaches -
12.01m to 18.0m -5  Return Journeys 91.42 Standard 18.28 109.70 96.92 Standard 19.38 116.30 6.60 6%
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
2022-23 2023-24 Increase
Statutory Charge Set by SPT
Page 108

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Ferries, Piers & Harbours Page 36
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
Lismore Passenger Fares - Adult - Single 2.30 Zero Rated 0.00 2.30 2.40 Zero Rated 0.00 2.40 0.10 4%
Jura Passenger Fares - Adult - Single 2.20 Zero Rated 0.00 2.20 2.30 Zero Rated 0.00 2.30 0.10 5%
Lismore Passenger Fares - Adult - 10 Journeys 14.30 Zero Rated 0.00 14.30 15.20 Zero Rated 0.00 15.20 0.90 6%
Jura Passenger Fares - Adult - 10 Journeys 13.70 Zero Rated 0.00 13.70 14.50 Zero Rated 0.00 14.50 0.80 6%
Lismore Passenger Fares - Child - Single 1.30 Zero Rated 0.00 1.30 1.40 Zero Rated 0.00 1.40 0.10 8%
Jura Passenger Fares - Child - Single 1.20 Zero Rated 0.00 1.20 1.30 Zero Rated 0.00 1.30 0.10 8%
Lismore Passenger Fares - Child - 10 Journeys 6.90 Zero Rated 0.00 6.90 7.30 Zero Rated 0.00 7.30 0.40 6%
Jura Passenger Fares - Child - 10 Journeys 6.60 Zero Rated 0.00 6.60 7.00 Zero Rated 0.00 7.00 0.40 6%
Jura Vehicle Fares - Private Vehicles - Excursion Return 17.40 Zero Rated 0.00 17.40 18.40 Zero Rated 0.00 18.40 1.00 6%
Jura Vehicle Fares - Private Vehicles - Motor Cars 50%
Disability Discount  - Return (Based on 50% Excursion
Return) 8.40 Zero Rated 0.00 8.40 8.90 Zero Rated 0.00 8.90 0.50 6%
Jura Vehicle Fares - all vehicles up to and including 5m -
single journey (including driver) 10.80 Zero Rated 0.00 10.80 11.40 Zero Rated 0.00 11.40 0.60 6%
Jura Vehicle Fares - all vehicles up to and including 5m - 10
Single Journeys (including driver) 69.90 Zero Rated 0.00 69.90 74.10 Zero Rated 0.00 74.10 4.20 6%
Jura Vehicle Fares - all vehicles up to and including 5m - 50
Single Journeys (including Driver) 344.60 Zero Rated 0.00 344.60 365.30 Zero Rated 0.00 365.30 20.70 6%
Jura Vehicle Fares - Private Vehicles - Motorcycle - Single 4.30 Zero Rated 0.00 4.30 4.60 Zero Rated 0.00 4.60 0.30 7%
Jura Vehicle Fares - Private Vehicles - Motorcycle - 10
Journeys 28.00 Zero Rated 0.00 28.00 29.70 Zero Rated 0.00 29.70 1.70 6%
Jura Vehicle Fares - Private Vehicles - Motorhomes - 5.01m
to 8.0m - single excl driver 23.40 Zero Rated 0.00 23.40 24.80 Zero Rated 0.00 24.80 1.40 6%
Jura Vehicle Fares - Private Vehicles - Motorhomes - 8.01m
to 12.0m - single excl driver 26.30 Zero Rated 0.00 26.30 27.90 Zero Rated 0.00 27.90 1.60 6%
Jura Vehicle Fares - Commercial Vehicles/Coaches - 5.01m
to 8.0m 19.42 Standard 3.88 23.30 20.58 Standard 4.12 24.70 1.40 6%
Jura Vehicle Fares - Commercial Vehicles/Coaches - 8.01m
to 12.0m 21.83 Standard 4.37 26.20 23.17 Standard 4.63 27.80 1.60 6%
Jura Vehicle Fares - Commercial Vehicles/Coaches - 12.01m
to 18.0m 24.50 Standard 4.90 29.40 26.00 Standard 5.20 31.20 1.80 6%
Jura Vehicle Fares - Commercial Vehicles/Coaches - Out of
Hours service - up to Midnight 99.20 Outwith the Scope 0.00 99.20 105.20
Outwith the
Scope 0.00 105.20 6.00 6%
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
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Ferries, Piers & Harbours Page 37
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 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. 2.62 Zero Rated 0.00 2.62 2.91 Zero Rated 0.00 2.91 0.29 11%
Dry Bulk Commodities (per tonne) Ores, Aggregates and
Crushed Stone, Cement and Building Materials, Timber
(including Logs), Salt, etc. 2.33 Zero Rated 0.00 2.33 2.59 Zero Rated 0.00 2.59 0.26 11%
Liquid and Gaseous Bulk Products (per tonne) 2.92 Zero Rated 0.00 2.92 3.24 Zero Rated 0.00 3.24 0.32 11%
Explosives (per tonne) 103.98 Zero Rated 0.00 103.98 115.42 Zero Rated 0.00 115.42 11.44 11%
Livestock  - Poultry (per bird) 0.46 Zero Rated 0.00 0.46 0.51 Zero Rated 0.00 0.51 0.05 11%
Animals (per Animal) 0.87 Zero Rated 0.00 0.87 0.97 Zero Rated 0.00 0.97 0.10 11%
Smolt (per thousand) 5.95 Zero Rated 0.00 5.95 6.60 Zero Rated 0.00 6.60 0.65 11%
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
2.5% of catch
Rates on Passenger and Vehicles - Adult Passengers landing
at or embarking from pier (each) 0.53 Zero Rated 0.00 0.53 0.59 Zero Rated 0.00 0.59 0.06 11%
Rates on Passenger and Vehicles - Child Passengers landing
at or embarking from pier (each) 0.33 Zero Rated 0.00 0.33 0.37 Zero Rated 0.00 0.37 0.04 12%
Rates on Passenger and Vehicles - Private Cars, Taxis,
Hearses and Agricultural Machinery (Tractors, Trailers, etc.)
(each) 1.68 Zero Rated 0.00 1.68 1.86 Zero Rated 0.00 1.86 0.18 11%
Rates on Passenger and Vehicles - Caravans or Trailers
(except Commercial Trailers) (each) 2.67 Zero Rated 0.00 2.67 2.96 Zero Rated 0.00 2.96 0.29 11%
Rates on Passenger and Vehicles - Cycles (each) 0.46 Zero Rated 0.00 0.46 0.51 Zero Rated 0.00 0.51 0.05 11%
Rates on Passenger and Vehicles - Motorcycles including
sidecar (each) 1.13 Zero Rated 0.00 1.13 1.25 Zero Rated 0.00 1.25 0.12 11%
Rates on Passenger and Vehicles - Buses (each) 9.29 Zero Rated 0.00 9.29 10.31 Zero Rated 0.00 10.31 1.02 11%
Rates on Passenger and Vehicles - Commercial Vehicles -
Per Metre 1.13 Zero Rated 0.00 1.13 1.25 Zero Rated 0.00 1.25 0.12 11%
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.
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Ferries, Piers & Harbours Page 38
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
PIERS AND HARBOURS  - RATES - MISCELLANEOUS
Mobile Cranage - for each lift 14.89 Zero Rated 0.00 14.89 16.53 Zero Rated 0.00 16.53 1.64 11%
Fresh Water - per tonne or part thereof (minimum charge
£10) 4.27 Zero Rated 0.00 4.27 4.74 Zero Rated 0.00 4.74 0.47 11%
Left Luggage - per article up to 24hours (minimum charge
£10) 3.68 Standard 0.74 4.41 4.08 Standard 0.82 4.90 0.49 11%
Parcels and Packages up to 50 kg (minimum charge £10) 0.38 Standard 0.08 0.46 0.43 Standard 0.09 0.51 0.05 11%
Parcels and Packages- where articles can be measured -
charge per cubic metre (minimum charge £10) 4.12 Standard 0.82 4.94 4.57 Standard 0.91 5.48 0.54 11%
Parcels and Packages- where articles cannot be measured -
charge per tonne (minimum charge £10) 4.12 Standard 0.82 4.94 4.57 Standard 0.91 5.48 0.54 11%
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) 167.10 Zero Rated 0.00 167.10 185.50 Zero Rated 0.00 185.50 18.40 11%
Timber Debris Clearance 417.83 Standard 83.57 501.40 463.79 Standard 92.76 556.55 55.15 11%
Cost of clearing site reflected in increase in
charge.
Use of Linkspan - Commercial use 400.65 Zero Rated 0.00 400.65 444.70 Zero Rated 0.00 444.70 44.05 11%
Use of Linkspan - non-vehicular traffic 46.70 Zero Rated 0.00 46.70 51.85 Zero Rated 0.00 51.85 5.15 11%
Operational Duties on behalf of external bodies    
Car and Pedestrian marshalling - Rothesay and Dunoon (per
day) 135.75 Standard 27.15 162.90 150.67 Standard 30.13 180.80 17.90 11%
Freight handling - Rothesay Harbour 13.33 Standard 2.67 16.00 14.79 Standard 2.96 17.75 1.75 11%
Electricity (per unit) 0.21 Standard 0.04 0.25 0.23 Standard 0.05 0.28 0.03 12%
Slipway Landing fee 6.65 Zero Rated 0.00 6.65 7.40 Zero Rated 0.00 7.40 0.75 11%
Cruise calls/tenders 667.65 Zero Rated 0.00 667.65 741.10 Zero Rated 0.00 741.10 73.45 11%
Oban Transit Marina
Daily Rate (Between 11:00 and 16:00) 11.08 Standard 2.22 13.30 12.29 Standard 2.46 14.75 1.45 11%
Overnight Charge (per metre length) 2.79 Standard 0.56 3.35 3.08 Standard 0.62 3.70 0.35 10% Maximum of 3 nights stay
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)
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Ferries, Piers & Harbours Page 39
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
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
Up to 5 metres in length
Per visit up to 24
hours 13.80 Zero Rated 0.00 13.80 15.30 Zero Rated 0.00 15.30 1.50 11%
Up to 6 metres in length
Per visit up to 24
hours 16.65 Zero Rated 0.00 16.65 18.50 Zero Rated 0.00 18.50 1.85 11%
Up to 7 metres in length
Per visit up to 24
hours 19.10 Zero Rated 0.00 19.10 21.20 Zero Rated 0.00 21.20 2.10 11%
Up to 8 metres in length
Per visit up to 24
hours 22.05 Zero Rated 0.00 22.05 24.50 Zero Rated 0.00 24.50 2.45 11%
Up to 9 metres in length
Per visit up to 24
hours 24.75 Zero Rated 0.00 24.75 27.45 Zero Rated 0.00 27.45 2.70 11%
Up to 10 metres in length
Per visit up to 24
hours 27.55 Zero Rated 0.00 27.55 30.60 Zero Rated 0.00 30.60 3.05 11%
Over 10 metres in length - charge per metre
Per visit up to 24
hours 2.70 Zero Rated 0.00 2.70 3.00 Zero Rated 0.00 3.00 0.30 11%
Up to 5 metres in length Weekly 68.45 Zero Rated 0.00 68.45 76.00 Zero Rated 0.00 76.00 7.55 11%
Up to 6 metres in length Weekly 82.15 Zero Rated 0.00 82.15 91.20 Zero Rated 0.00 91.20 9.05 11%
Up to 7 metres in length Weekly 95.75 Zero Rated 0.00 95.75 106.30 Zero Rated 0.00 106.30 10.55 11%
Up to 8 metres in length Weekly 111.35 Zero Rated 0.00 111.35 123.60 Zero Rated 0.00 123.60 12.25 11%
Up to 9 metres in length Weekly 124.25 Zero Rated 0.00 124.25 137.90 Zero Rated 0.00 137.90 13.65 11%
Up to 10 metres in length Weekly 136.95 Zero Rated 0.00 136.95 152.00 Zero Rated 0.00 152.00 15.05 11%
Up to 5 metres in length Summer 502.25 Zero Rated 0.00 502.25 557.50 Zero Rated 0.00 557.50 55.25 11%
Up to 6 metres in length Summer 602.65 Zero Rated 0.00 602.65 668.95 Zero Rated 0.00 668.95 66.30 11%
Up to 7 metres in length Summer 703.10 Zero Rated 0.00 703.10 780.45 Zero Rated 0.00 780.45 77.35 11%
Up to 8 metres in length Summer 803.50 Zero Rated 0.00 803.50 891.90 Zero Rated 0.00 891.90 88.40 11%
Up to 9 metres in length Summer 903.95 Zero Rated 0.00 903.95 1,003.40 Zero Rated 0.00 1,003.40 99.45 11%
Up to 10 metres in length Summer 1,004.50 Zero Rated 0.00 1,004.50 1,115.00 Zero Rated 0.00 1,115.00 110.50 11%
Up to 5 metres in length Winter 365.25 Zero Rated 0.00 365.25 405.45 Zero Rated 0.00 405.45 40.20 11%
Up to 6 metres in length Winter 438.30 Zero Rated 0.00 438.30 486.50 Zero Rated 0.00 486.50 48.20 11%
Up to 7 metres in length Winter 511.50 Zero Rated 0.00 511.50 567.75 Zero Rated 0.00 567.75 56.25 11%
Up to 8 metres in length Winter 584.35 Zero Rated 0.00 584.35 648.65 Zero Rated 0.00 648.65 64.30 11%
Up to 9 metres in length Winter 657.45 Zero Rated 0.00 657.45 729.75 Zero Rated 0.00 729.75 72.30 11%
Up to 10 metres in length Winter 730.45 Zero Rated 0.00 730.45 810.80 Zero Rated 0.00 810.80 80.35 11%
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
Up to 5 metres in length
Per visit up to 24
hours 11.75 Standard 2.35 14.10 13.04 Standard 2.61 15.65 1.55 11%
COMMENTS
1. The category and rate under which a
vessel is to be charged must be paid at the
time of the berthing or on invoicing as
appropriate.
2.  All vessels are liable for dues at the
Basic Rate. Only those, which are actively
engaged in the relevant activity, are eligible
for Category 2,3 or 4.
3. All vessels actively engaged in
commercial undertaking, these would be
subject to minimum payment by length as
for unregistered vessels.
4. Rothesay and Campbeltown Pontoon are
not managed by Argyll and Bute and are
subject to their own charges.
5. The above rates and dues include for
Port Waste Facilities to the level required
by local and leisure craft. Any requirements
for additional waste facilities or specialised
waste disposal, in terms of the Merchant
Shipping & Fishing Vessels (Port Waste
Reception Facilities) Regulations 2003,
must be made to the Service Director at
least 24 hours in advance. This cost shall
be paid prior to the provision of the service.
6. Concession rates for unlimited use will
be available only for vessels “regularly
sailing”. Additional dues will be required for
vessels, which have made payment for
unlimited use but are not “regularly sailing”.
A vessel will be deemed to be “regularly
sailing” if it leaves the installation for a
continuous period of not less than 6 hours
between 0600 hours and 2000 hours in any
one day for more than 14 days.
7. Periods are:
Summer period April to September
inclusive, or part thereof.
Winter period October to March inclusive,
or part thereof.
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Ferries, Piers & Harbours Page 40
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
Up to 6 metres in length
Per visit up to 24
hours 14.00 Standard 2.80 16.80 15.54 Standard 3.11 18.65 1.85 11%
Up to 7 metres in length
Per visit up to 24
hours 16.33 Standard 3.27 19.60 18.13 Standard 3.63 21.75 2.15 11%
Up to 8 metres in length
Per visit up to 24
hours 18.63 Standard 3.73 22.35 20.67 Standard 4.13 24.80 2.45 11%
Up to 9 metres in length
Per visit up to 24
hours 21.00 Standard 4.20 25.20 23.29 Standard 4.66 27.95 2.75 11%
Up to 10 metres in length
Per visit up to 24
hours 23.29 Standard 4.66 27.95 25.83 Standard 5.17 31.00 3.05 11%
Over 10 metres in length - charge per metre
Per visit up to 24
hours 2.34 Standard 0.47 2.81 2.60 Standard 0.52 3.12 0.31 11%
Up to 5 metres in length Weekly 58.25 Standard 11.65 69.90 64.67 Standard 12.93 77.60 7.70 11%
Up to 6 metres in length Weekly 69.79 Standard 13.96 83.75 77.46 Standard 15.49 92.95 9.20 11%
Up to 7 metres in length Weekly 81.46 Standard 16.29 97.75 90.42 Standard 18.08 108.50 10.75 11%
Up to 8 metres in length Weekly 94.71 Standard 18.94 113.65 105.13 Standard 21.03 126.15 12.50 11%
Up to 9 metres in length Weekly 105.54 Standard 21.11 126.65 117.17 Standard 23.43 140.60 13.95 11%
Up to 10 metres in length Weekly 116.42 Standard 23.28 139.70 129.21 Standard 25.84 155.05 15.35 11%
Up to 5 metres in length Summer 426.88 Standard 85.38 512.25 473.83 Standard 94.77 568.60 56.35 11%
Up to 6 metres in length Summer 512.25 Standard 102.45 614.70 568.58 Standard 113.72 682.30 67.60 11%
Up to 7 metres in length Summer 597.58 Standard 119.52 717.10 663.33 Standard 132.67 796.00 78.90 11%
Up to 8 metres in length Summer 682.96 Standard 136.59 819.55 758.08 Standard 151.62 909.70 90.15 11%
Up to 9 metres in length Summer 768.38 Standard 153.68 922.05 852.92 Standard 170.58 1,023.50 101.45 11%
Up to 10 metres in length Summer 853.79 Standard 170.76 1,024.55 947.71 Standard 189.54 1,137.25 112.70 11%
Up to 5 metres in length Winter 310.50 Standard 62.10 372.60 344.67 Standard 68.93 413.60 41.00 11%
Up to 6 metres in length Winter 372.50 Standard 74.50 447.00 413.46 Standard 82.69 496.15 49.15 11%
Up to 7 metres in length Winter 434.67 Standard 86.93 521.60 482.50 Standard 96.50 579.00 57.40 11%
Up to 8 metres in length Winter 496.71 Standard 99.34 596.05 551.33 Standard 110.27 661.60 65.55 11%
Up to 9 metres in length Winter 558.92 Standard 111.78 670.70 620.42 Standard 124.08 744.50 73.80 11%
Up to 10 metres in length Winter 621.04 Standard 124.21 745.25 689.38 Standard 137.88 827.25 82.00 11%
2 - Vessels actively engaged in a commercial
undertaking.
If registered:- per gross registered tonne (see comment 3) 0.49 Zero Rated 0.00 0.49 0.54 Zero Rated 0.00 0.54 0.05 10%
If not registered then:
Up to 5 metres in length
Per visit up to 24
hours 7.08 Zero Rated 0.00 7.08 7.86 Zero Rated 0.00 7.86 0.78 11%
Up to 10 metres in length
Per visit up to 24
hours 14.02 Zero Rated 0.00 14.02 15.56 Zero Rated 0.00 15.56 1.54 11%
Up to 15 metres in length
Per visit up to 24
hours 21.10 Zero Rated 0.00 21.10 23.42 Zero Rated 0.00 23.42 2.32 11%
Up to 20 metres in length
Per visit up to 24
hours 27.98 Zero Rated 0.00 27.98 31.06 Zero Rated 0.00 31.06 3.08 11%
Up to 25 metres in length
Per visit up to 24
hours 35.12 Zero Rated 0.00 35.12 38.98 Zero Rated 0.00 38.98 3.86 11%
Up to 30 metres in length
Per visit up to 24
hours 42.58 Zero Rated 0.00 42.58 47.26 Zero Rated 0.00 47.26 4.68 11%
Over 30 metres in length - charge per metre
Per visit up to 24
hours 1.54 Zero Rated 0.00 1.54 1.71 Zero Rated 0.00 1.71 0.17 11%
Up to 5 metres in length Weekly 34.45 Zero Rated 0.00 34.45 38.24 Zero Rated 0.00 38.24 3.79 11%
Up to 10 metres in length Weekly 69.16 Zero Rated 0.00 69.16 76.77 Zero Rated 0.00 76.77 7.61 11%
Up to 15 metres in length Weekly 103.42 Zero Rated 0.00 103.42 114.80 Zero Rated 0.00 114.80 11.38 11%
Up to 20 metres in length Weekly 138.81 Zero Rated 0.00 138.81 154.08 Zero Rated 0.00 154.08 15.27 11%
Up to 25 metres in length Weekly 173.46 Zero Rated 0.00 173.46 192.54 Zero Rated 0.00 192.54 19.08 11%
Up to 30 metres in length Weekly 208.23 Zero Rated 0.00 208.23 231.14 Zero Rated 0.00 231.14 22.91 11%
8. All concession rates for unlimited use
must be paid for in advance of the period
for which they cover. Failure to do so will
result in full rates being applied.
9. VAT Zero Rating only applies where
the vessels are "qualifying ships".  A
"qualifying ship" is legally defined as any
ship of a gross tonnage of not less than
15 tonnes and neither designed nor
adapted for use for recreation or
pleasure.  The customer is a business
customer who belongs outside the UK (it
does not matter what size the vessel is).  
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Ferries, Piers & Harbours Page 41
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
3 - All vessels operating a scheduled ferry or pleasure
service per gross registered tonne. 0.1355 Zero Rated 0.00 0.1355 0.1504 Zero Rated 0.00 0.1504 0.01 11% Ferry Charges rounded to 4 decimal places
Unmanned Pier 0.1355 Zero Rated 0.00 0.1355 0.1504 Zero Rated 0.00 0.1504 0.01 11% Ferry Charges rounded to 4 decimal places
Laying up of ferry at a non ferry/commercial berth 0.43 Zero Rated 0.00 0.43 0.48 Zero Rated 0.00 0.48 0.05 12%
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 3.20 Zero Rated 0.00 3.20 3.55 Zero Rated 0.00 3.55 0.35 11%
Up to 15 metres in length
Per visit up to 24
hours 4.73 Zero Rated 0.00 4.73 5.25 Zero Rated 0.00 5.25 0.52 11%
Up to 20 metres in length
Per visit up to 24
hours 6.35 Zero Rated 0.00 6.35 7.05 Zero Rated 0.00 7.05 0.70 11%
Up to 25 metres in length
Per visit up to 24
hours 7.94 Zero Rated 0.00 7.94 8.81 Zero Rated 0.00 8.81 0.87 11%
Up to 30 metres in length
Per visit up to 24
hours 9.48 Zero Rated 0.00 9.48 10.52 Zero Rated 0.00 10.52 1.04 11%
Over 30 metres in length - charge per metre 0.49 Zero Rated 0.00 0.49 0.54 Zero Rated 0.00 0.54 0.05 10%
Up to 10 metres in length Weekly 16.22 Zero Rated 0.00 16.22 18.00 Zero Rated 0.00 18.00 1.78 11%
Up to 15 metres in length Weekly 24.44 Zero Rated 0.00 24.44 27.13 Zero Rated 0.00 27.13 2.69 11%
Up to 20 metres in length Weekly 32.51 Zero Rated 0.00 32.51 36.09 Zero Rated 0.00 36.09 3.58 11%
Up to 25 metres in length Weekly 40.73 Zero Rated 0.00 40.73 45.21 Zero Rated 0.00 45.21 4.48 11%
Up to 30 metres in length Weekly 48.54 Zero Rated 0.00 48.54 53.88 Zero Rated 0.00 53.88 5.34 11%
Up to 10 metres in length Annual charge 422.60 Zero Rated 0.00 422.60 469.10 Zero Rated 0.00 469.10 46.50 11%
Up to 15 metres in length Annual charge 633.95 Zero Rated 0.00 633.95 703.70 Zero Rated 0.00 703.70 69.75 11%
Up to 20 metres in length Annual charge 842.95 Zero Rated 0.00 842.95 935.65 Zero Rated 0.00 935.65 92.70 11%
Up to 25 metres in length Annual charge 1,059.00 Zero Rated 0.00 1,059.00 1,175.50 Zero Rated 0.00 1,175.50 116.50 11%
Up to 30 metres in length Annual charge 1,263.05 Zero Rated 0.00 1,263.05 1,402.00 Zero Rated 0.00 1,402.00 138.95 11%
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.
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Airfields Page 42
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 10.42 Standard 2.08 12.50 11.25 Standard 2.25 13.50 1.00 8% Charge for ultra lights and flexwings.
Standard Landing Charges  - 501kg to  1000kg MTWA 14.58 Standard 2.92 17.50 15.42 Standard 3.08 18.50 1.00 6%
Standard Landing Charges  - 1001kg to 1500kg MTWA 20.83 Standard 4.17 25.00 22.50 Standard 4.50 27.00 2.00 8%
Standard Landing Charges  - 1501kg to 2000kg MTWA 27.50 Standard 5.50 33.00 29.17 Standard 5.83 35.00 2.00 6%
Standard Landing Charges  - 2001kg to 2500kg MTWA 32.50 Standard 6.50 39.00 34.17 Standard 6.83 41.00 2.00 5%
Standard Landing Charges  - 2501kg to 3000kg MTWA 43.33 Standard 8.67 52.00 45.83 Standard 9.17 55.00 3.00 6%
Standard Landing Charges  - 3001kg to 3500kg MTWA 59.17 Standard 11.83 71.00 62.50 Standard 12.50 75.00 4.00 6%
Standard Landing Charges  - 3501kg to 4000kg MTWA 70.00 Standard 14.00 84.00 74.17 Standard 14.83 89.00 5.00 6%
Standard Landing Charges  - 4001kg to 4500kg MTWA 85.00 Standard 17.00 102.00 90.00 Standard 18.00 108.00 6.00 6%
Standard Landing Charges  - 4501kg to 5000kg MTWA 97.50 Standard 19.50 117.00 103.33 Standard 20.67 124.00 7.00 6%
Standard Landing Charges  - Over 5000kg MTWA - per
additional 500g or part thereof 14.58 Standard 2.92 17.50 15.42 Standard 3.08 18.50 1.00 6%
Standard Landing Fee for Coll and Colonsay 7.50 Standard 1.50 9.00 7.92 Standard 1.58 9.50 0.50 6%
2022-23 2023-24 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.
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Airfields Page 43
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
Flights outside normal hours of availability - Oban 435.00 Standard 87.00 522.00 460.83 Standard 92.17 553.00 31.00 6%
Flights outside normal hours of availability - Coll and
Colonsay 217.50 Standard 43.50 261.00 230.83 Standard 46.17 277.00 16.00 6%
Flights outside normal hours of availability - Indemnity
Certificate 40.83 Standard 8.17 49.00 43.33 Standard 8.67 52.00 3.00 6%
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 0.00 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 2.83 Standard 0.57 3.40 3.00 Standard 0.60 3.60 0.20 6%
Aircraft Parking charges (for a period of 24 hours or part
thereof) Thereafter - over 5 tonnes MTWA - charge is per
500kg or part thereof 4.83 Standard 0.97 5.80 5.08 Standard 1.02 6.10 0.30 5%
Aircraft Parking charges - Refusal of Instruction to
move/remove parked aircraft - Charge per day (plus the
standard aircraft parking charge noted above) 50.00 Standard 10.00 60.00 53.33 Standard 10.67 64.00 4.00 7%
The Council may at any time order an
aircraft operator either to move a parked
aircraft to another position or remove 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. 6.50 Standard 1.30 7.80 6.92 Standard 1.38 8.30 0.50 6%
The application process is the same as for
a normal indemnity certificate/permit. The
cost is £8.30 for one week. Voucher is non-
transferable.
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. 10.42 Standard 2.08 12.50 11.25 Standard 2.25 13.50 1.00 8%
The application process is the same as for
a normal indemnity certificate/permit. The
cost is £13.50 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. 14.58 Standard 2.92 17.50 15.42 Standard 3.08 18.50 1.00 6%
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. 12.50 Standard 2.50 15.00 13.33 Standard 2.67 16.00 1.00 7%
Price is per delegate. Bespoke training
costs are based on customer requirements.
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. £261. 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.
Page 116

Page 117

Airfields Page 44
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
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). 67.00 Outwith the scope 0.00 67.00 71.00
Outwith
the scope 0.00 71.00 4.00 6%
Landing/taking off without indemnity - 6
month ban and £71 to be paid within one
calendar month, £670 per month thereafter. 
Trespassing on airport grounds £596.
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). 632.00 Outwith the scope 0.00 632.00 670.00
Outwith
the scope 0.00 670.00 38.00 6%
Landing/taking off without indemnity - 6
month ban and £71 to be paid within one
calendar month, £670 per month thereafter. 
Trespassing on airport grounds £596.
Sale of aviation fuel
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 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.
Page 117

Page 118

Network Manage't & Public Trans Page 45
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
NETWORK MANAGEMENT
Temporary Traffic Regulation Orders - Provision of
Temporary TRO 991.00 Outwith the Scope 0.00 962.00 1,020.00 Outwith the Scope 0.00 1,020.00 58.00 6%
Temporary Traffic Regulation Orders - Provision of
Temporary TRO for Annual Events (2nd year and thereafter) 496.00 Outwith the Scope 0.00 482.00 511.00 Outwith the Scope 0.00 511.00 29.00 6%
Temporary Traffic Regulation Orders - Provision of Extension
of Temporary TRO 496.00 Outwith the Scope 0.00 482.00 511.00 Outwith the Scope 0.00 511.00 29.00 6%
Temporary Traffic Regulation Orders - Provision of
Emergency Notice TRO 496.00 Outwith the Scope 0.00 482.00 511.00 Outwith the Scope 0.00 511.00 29.00 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 20.00 Outwith the Scope 0.00 19.00 20.00 Outwith the Scope 0.00 20.00 1.00 5%
Scaffoldings & Hoardings - Fees for Licence 101.00 Outwith the Scope 0.00 98.00 104.00 Outwith the Scope 0.00 104.00 6.00 6% Per 4 weeks
Scaffoldings & Hoardings - Extension of the licence 42.00 Outwith the Scope 0.00 41.00 43.00 Outwith the Scope 0.00 43.00 2.00 5%
One off charge for extension + £23.00 per
week or part thereof.
Builders skips placed on the Road - consideration of Licence 31.00 Outwith the Scope 0.00 30.00 32.00 Outwith the Scope 0.00 32.00 2.00 7%
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 298.00 Outwith the Scope 0.00 289.00 306.00 Outwith the Scope 0.00 306.00 17.00 6%
Permission to open up the Road by non Statutory
Organisations - Residential 151.00 Outwith the Scope 0.00 147.00 156.00 Outwith the Scope 0.00 156.00 9.00 6%
Permission to erect Traffic Signals on Roads (1 Month) 105.00 Outwith the Scope 0.00 102.00 108.00 Outwith the Scope 0.00 108.00 6.00 6%
Permission to erect Traffic Signals on Roads (Up to 3
Months) 209.00 Outwith the Scope 0.00 203.00 215.00 Outwith the Scope 0.00 215.00 12.00 6%
Permission to erect Temporary Signs for Events (Up to 3
Months) 105.00 Outwith the Scope 0.00 102.00 108.00 Outwith the Scope 0.00 108.00 6.00 6%
Permission to erect Sign for New Development (Up to 12
Months) 523.00 Outwith the Scope 0.00 508.00 538.00 Outwith the Scope 0.00 538.00 30.00 6%
This is for assessment and Permission.
Not supply and erection.
2022-23 2023-24 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. Certain community events
may be exempt from this charge - please
consult with a local roads officer to confirm.
2 - Cost of adverts will vary depending on
the publication in which they are placed.
For each and every opening. To be charged
at commercial rate unless advised
differently by Roads Network and
Standards Manager
Page 118

Page 119

Network Manage't & Public Trans Page 46
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
RCC Inspections (per RCC) 56.67 Standard 11.33 66.00 58.33 Standard 11.67 70.00 4.00 6%
£62.00 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 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% Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0%
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% Outwith the Scope 0.00 0.00 Outwith the Scope 0.00 0.00 0.00 0%
Salt Bins
AT COST +
REFILL Standard 0.00 0.00 Standard 0.00 0.00 0.00 0%
Traffic Regulation Order to Extend a Speed Limit or Similar 1,134.00 Outwith the Scope 0.00 1,101.00 1,167.00 Outwith the Scope 0.00 1,167.00 66.00 6%
Plus Cost of Advert
Stopping up or re-determining access up to 200m long 1,418.00 Outwith the Scope 0.00 1,377.00 1,460.00 Outwith the Scope 0.00 1,460.00 83.00 6% Plus Cost of Advert
Stopping up or re-determining access over 200m long 1,774.00 Outwith the Scope 0.00 1,722.00 1,825.00 Outwith the Scope 0.00 1,825.00 103.00 6% Plus Cost of Advert
School & Public Transport
Mini Bus Hire - up to 4 hours 39.17 Standard 7.83 47.00 41.67 Standard 8.33 50.00 3.00 6%
Mini Bus Hire - per Day 78.33 Standard 15.67 94.00 83.33 Standard 16.67 100.00 6.00 6%
Privilege rides within school transport (cost per child per
term) 90.00 Zero Rated 0.00 90.00 95.00 Zero Rated 0.00 95.00 5.00 6%
Privilege rides within school transport (where there are 2 or
more children, cost per child) 75.00 Zero Rated 0.00 75.00 80.00 Zero Rated 0.00 80.00 5.00 7%
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.
Page 119

Page 120

Parking Page 47
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 Lochavuillin 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 Lochavuillin 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%
2022-23 2023-24 Increase
Oban Car Parks (Except Corran No.1, Longsdale Road Car
Park and Lochavuillin Car Park) 
Ganavan Car Park
Helensburgh Including Pier Area A,
Dunoon
Rothesay 
Luss
Arrochar Glenloin No.1 and No.2
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 Lochavuillin 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
Two weeks suspension of charges prior to
Christmas
Page 120

Page 121

Parking Page 48
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
2022-23 2023-24 Increase
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 0.67 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%
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 30.00 Zero Rated 0.00 30.00 30.00 Zero Rated 0.00 30.00 0.00 0%
Statutory Charge
Paid after 14 days 60.00 Zero Rated 0.00 60.00 60.00 Zero Rated 0.00 60.00 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 1.50 Standard 0.30 1.80 1.58 Standard 0.32 1.90 0.10 6%
Connection fee covers management costs
e.g. admin, banking fees, merchant fees etc.
Charge Per Kwh 0.22 Standard 0.04 0.26 0.23 Standard 0.05 0.27 0.01 4%
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
Overstay Penalty Charges
Seasonal Car Parks                                                                                                           
Corran No.1                                                                                
Inveraray                                                                                                        
Penalty Charge Notices
PCNs are statutory charges and the level is
set by the Scottish Government
Page 121

Page 122

General Page 49
Description Other
Net
£ VAT Rate
VAT
£
Gross
£
Net
£ VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
Photocopying/Printing A4 (black & white) per side 0.22 Exempt 0.00 0.22 0.23 Exempt 0.00 0.23 0.01 5% Standard Rate across Council
Photocopying/Printing A4 (coloured) per side 0.37 Exempt 0.00 0.37 0.39 Exempt 0.00 0.39 0.02 5% Standard Rate across Council
Photocopying/Printing - Colour - per side (A3) 0.74 Exempt 0.00 0.74 0.78 Exempt 0.00 0.78 0.04 5% Standard Rate across Council
Photocopying/Printing - Black and White - per side (A3) 0.37 Exempt 0.00 0.37 0.39 Exempt 0.00 0.39 0.02 5% Standard Rate across Council
Fax - minimum charge (less than 10 seconds) 0.32 Exempt 0.00 0.32 0.34 Exempt 0.00 0.34 0.02 6% Standard Rate across Council
Fax - rate per 10seconds thereafter 0.10 Exempt 0.00 0.10 0.11 Exempt 0.00 0.11 0.01 10% Standard Rate across Council
Fax - receiving per sheet (libraries) 0.74 Exempt 0.00 0.74 0.78 Exempt 0.00 0.78 0.04 5% Standard Rate across Council
FILMING
PRODUCTION GENRE Classification (Budget) Net
£ VAT Rate
VAT
£
Gross
£
Charge
per day VAT Rate
VAT
£
Gross
£ £ %
Notes/Comments
FEATURE FILM
Major US: eg Bond, Jurassic World High End (£100m+) 1,418.33 Standard 283.67 1,702.00 1,503.33 Standard 300.67 1,804.00 102.00 6%
Large US: eg Les Miserable Medium High (£60m+) 1,081.67 Standard 216.33 1,298.00 1,146.67 Standard 229.33 1,376.00 78.00 6%
Major UK/US Indie: eg Rush, Theory of Everything Medium (£20m+) 742.50 Standard 148.50 891.00 786.67 Standard 157.33 944.00 53.00 6%
Medium: eg The Worlds End Medium/Low (£10m+) 540.00 Standard 108.00 648.00 572.50 Standard 114.50 687.00 39.00 6%
Low: eg 71, Alan Partridge, Alpha Papa Low (£1.5m+) 270.00 Standard 54.00 324.00 285.83 Standard 57.17 343.00 19.00 6%
Micro: eg IFeatures Micro (<1.5M) 56.67 Standard 11.33 68.00 60.00 Standard 12.00 72.00 4.00 6%
TELEVISION
Domestic/International receiving Tax Relief: eg Penny
Dreadful, The Game High End Tax Relief 742.50 Standard 148.50 891.00 786.67 Standard 157.33 944.00 53.00 6%
Period Drama: eg Call the Midwife, The Village High End Domestic 607.50 Standard 121.50 729.00 644.17 Standard 128.83 773.00 44.00 6%
Soap/Drama Series: eg Sherlock, Corrie, EastEnders Medium 540.00 Standard 108.00 648.00 572.50 Standard 114.50 687.00 39.00 6%
Sitcom/Comedy/Drama: eg Family Tree, My Mad Fat Diary Medium 337.50 Standard 67.50 405.00 357.50 Standard 71.50 429.00 24.00 6%
Pilot/Light Entertainment/High End Documentaries/Factual: Low 118.33 Standard 23.67 142.00 125.83 Standard 25.17 151.00 9.00 6%
eg Springwatch, Great British Bake Off
Low-end Doc/Factual: eg Great Railway Journeys Low 56.67 Standard 11.33 68.00 60.00 Standard 12.00 72.00 4.00 6%
COMMERCIALS
High Profile: eg :McDonalds, Lagavullin Whisky
(International) High (> £1M) 675.83 Standard 135.17 811.00 716.67 Standard 143.33 860.00 49.00 6%
Medium Profile: eg: Ford, Skoda, Peugeot (National) Medium (< £1M) 405.00 Standard 81.00 486.00 429.17 Standard 85.83 515.00 29.00 6%
Low Profile: eg: Short promos (Regional) Low (< £250k) 118.33 Standard 23.67 142.00 125.83 Standard 25.17 151.00 9.00 6%
MUSIC VIDEOS
High Profile: eg Florence and the Machine High 100.83 Standard 20.17 121.00 106.67 Standard 21.33 128.00 7.00 6%
Low Profile: eg Corporate etc. Low 56.67 Standard 11.33 68.00 60.00 Standard 12.00 72.00 4.00 6%
2023-24 Increase2022-23
COUNCIL WIDE CHARGES 2022-23 Increase2023-24
Page 122

Page 123

ARGYLL AND BUTE COUNCIL
FINANCIAL SERVICES
COUNCIL
23 FEBRUARY 2023
FINANCIAL RISKS ANALYSIS 2023-24  
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 risks, both revenue and capital have been identified along
with risks for each department and service of the Council.  For each departmental
risk the financial impact has been quantified and the likelihood assessed based on
the standard risk matrix. 
1.3  There are 6 Council wide revenue risks identified for 2023-24 currently amounting
to £5.621m.   
1.4 There are currently 40 departmental risks totalling £4.750m. Five of the 40
departmental risks are categorised as likely. 
1.5 The financial risks are monitored routinely and actions put in place to continue to
mitigate the risks.   
Page 123 Agenda Item 2d

Page 124

ARGYLL AND BUTE COUNCIL
FINANCIAL SERVICES
COUNCIL
23 FEBRUARY 2023
FINANCIAL RISKS ANALYSIS 2023-24  
2. INTRODUCTION 
2.1 This report outlines the process and approach developed in carrying out a financial
risks analysis and provides a note of the current assessment of financial risks for
2023-24. 
3 DETAIL 
3.1 Introduction 
3.1.1 The Council continues to be in a period of significant financial challenge.  In
developing its budget to address both restricted resources and cost and demand
pressures there are a number of financial risks the Council needs to consider and
manage. 
3.1.2 There are a number of risks that affect the income or expenditure across the whole
council and these have been identified.  Financial risks have been considered by
each department and service of the Council.   
3.1.3 For each risk, the financial impact has been quantified and the likelihood assessed
based on the standard risk matrix as follows: 
1 – Remote
2 – Unlikely
3 – Possible
4 – Likely
5 – Almost Certain 
3.2 Council Wide Risks 
Revenue 
3.2.1 The 2023-24 budget has a 3.5% pay award assumption across all categories of
worker and all grades.  Negotiations on the 2023-24 award have still to
commence, however, on 27 January 2023, the SJC Trade Unions submitted their
2023-24 claim with a request for a 12% or £4,000 increase alongside a number of
other requests.  This is their opening claim and negotiations will likely reduce the
level of claim but this claim represents an idea of the level of claim Trade Unions
will be looking for.  The affordability for Local Government has to be considered
and based on future estimates, anything more than a 3.5% pay award is deemed
to be unaffordable hence why the budget outlook has been based on 3.5% (this
also was the cost to the Council for the 2022-23 pay award as Scottish
Government provided additional funding).  This is a situation that will be kept
under close review as the pay negotiations advance during the year and the
Page 124

Page 125

assumption will be adjusted if required. A 1.5% increase, resulting in a 5% pay
award (equivalent to the SJC pay award in 2022-23), would cost £2.200m and this
financial risk has been based on this.
3.2.2 Utility costs remain a volatile area and it is difficult to accurately predict how the
prices for utilities could vary. Due to the volatility of utilities pricing it is very
difficult to predict any impact with a degree of accuracy. The financial risk is
based on a 20% variation in utility costs and amounts to £1.046m.
3.2.3 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, 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. 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. A
possible risk of £1.000m is recognised as a fair reflection of the situation and has
been agreed with the Chief Financial Officer of the HSCP.
3.2.4 The estimated level of Council Tax income is based on current and forecast Band
D equivalents and non-payment rates. This year, the increase in Band D
equivalent domestic dwellings on the Council Tax register reduced to a growth
rate of 1.27% which is 0.78% lower than the previous year. This still increases
the net Council Tax billed and therefore the Council should see an increase in the
projected level of income at the end of the financial year 2022-2023. However
Council Tax collection remains challenging due initially to COVID and now
increasingly, the cost of living crisis but these challenges have been offset
somewhat by the governments Cost of Living Award Payments of £4.2 million that
were credited to Council Tax accounts at the start of the 2022-23 year. This
provided an early boost in income however month on month the in-year collection
rate is falling towards last year’s recovery rates. The future is very challenging to
predict at present but we expect there to be further growth in Band D equivalents
in the Council tax base in 2023-24 and this will be built into the 2023-24 budget.
A 1% variation in council tax income amounts to approximately £0.562m.
3.2.5 At the budget meetings in February 2021 and February 2022, the Council agreed
policy savings options that would deliver savings over the period 2021-22 to 2024-
25. The savings to be delivered in 2023-24 equate to £0.131m. Whilst the
Council have a good track record in delivering savings, a 10% shortfall on these
savings targets would amount to £0.013m.
3.2.6 The Council wide risks are noted within the table below
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Description Likelihood Assessed
Financial
Impact
£000
Pay Award exceeding 3.5% 4 2,200
Energy costs increase by 20% greater
than anticipated
3 1,046
IJB refer to Council for additional
funding to deliver social work services 
3 1,000
1% variation in Council Tax Income 3 562
1% variation of General Inflation Risk  3 800
10% shortfall on Savings Options 2 13
Total  5,621 
Capital 
3.2.7 The finance circular received on 15 December 2022 provided details of the Local
Government funding for 2023-24 and there is therefore certainty as to what our
funding is in respect of the General Capital Grant and the specific capital grants
already distributed. 
3.2.8  The capital plan for 2023-24 includes an estimate of £1.195m in respect of capital
receipts.   This is based on an assessment provided by the Estates Team in
January 2023.  A 10% variation equates to £0.120m and this would require to be
managed across the capital programme.   
3.2.9 There continues to be a pressure on the Capital Programme as a result of an
increase in costs due to rising inflation which sees tender prices coming in above
budget. While an element of COVID funding has been allocated to the
Programme relating to current works, these increases could continue for some
time and result in further overspends across the life of the Programme. 
3.2.10 The capital monitoring as at the end of December is reporting an anticipated
overspend on the total capital plan of £0.727m.  Members will be asked to give
consideration to elements of this overspend as part of the budget process which
will also extend the capital programme out to 2025-26.   
3.2.11 Although the direct impact of COVID on most local services has reduced or even
ceased altogether over the last 12 months, COVID in conjunction with the UK exit
from the European Union and the Russian invasion of Ukraine, continues to affect
worldwide supply chains. This has the impact of reducing the availability of
supplies and materials resulting in cost increases through a combination of higher
prices and longer materials delivery lead times. Additional funding was set aside
for capital projects for this purpose at the budget meetings in February 2021 and
2022 which should mitigate the impact of this within 2023-24 however officers will
continue to closely engage with project managers to monitor and report on the
impact on the Council’s capital programme and services within the revenue
budget.
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3.3 Departmental/Service Risks 
3.3.1 Financial risks have been identified for each department and service.  It should be
noted that the Council have a good track record of delivering services within budget,
however, there still are risks and the detail is included within Appendix 1.    The
following table provides a summary of the number of risks within each department
and likelihood category with the financial impact. 
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 1 125 0 0 3 460 0 0 0 0 4 585
Executive Director
Douglas Hendry 2 20 6 560 10 770 4 530 0 0 22 1,880
Executive Director
Kirsty Flanagan 4 210 2 230 7 1,745 1 100 0 0 14 2,285
Total 7 355 8 790 20 2,975 5 630 0 0 40 4,750 
3.3.2 The current top three risks in terms of the financial impact are noted in the table
below. 
SERVICE TITLE OF RISK DESCRIPTION OF RISK LIKELIHOOD FINANCIAL
IMPACT
£000
Roads and
Infrastructure
Services
Roads
Maintenance -
Bridges,
Culverts & Sea
Defences
Extreme localised weather
may result in loss of bridge,
culvert, road or sea defence.
3 750
Roads and
Infrastructure
Services
Winter
Maintenance
Adverse weather conditions
which require greater than
budgeted number of gritting
runs.
3 365
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 debt provision
as opposed to the in-year
financial position, hence no
forecast variance has been
reported within the current
year.
3 345 
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3.4 Monitoring of Financial Risks 
3.4.1 Financial risks will be reviewed and monitored on a two monthly basis and will be
included in the pack of financial reports submitted to Policy and Resources
Committee.   
4 CONCLUSION 
4.1 This report summarises the key financial risks facing the Council.  There are 6
Council wide risks and there are 40 departmental risks.  Five of the 40
departmental risks are categorised as likely.  The financial risks are monitored
routinely and actions put in place to continue to mitigate the risks.   
5 IMPLICATIONS 
5.1 Policy Outlines the Financial Risks for 2023-24
5.2 Financial  The financial value of each risk is included within the
appendix.   
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 Financial risks are detailed within the appendix.
5.8 Customer Service None 
Kirsty Flanagan
Executive Director/Section 95 Officer
9 February 2023 
Policy Lead for Finance and Commercial Services: Councillor Gary Mulvaney 
APPENDICES
Appendix 1 – Detail of Department/Service financial risks. 
For further information contact Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk 
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APPENDIX 1
DEPARTMENT/SERVICE FINANCIAL RISKS 2023-24
DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE
LIKELIHOOD
FINANCIAL
IMPACT
£000
Chief Executive's Unit 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 debt provision as
opposed to the in-year financial position, hence no forecast variance has been
reported within the current year.
Robust monitoring of arrangements with debt collection agency
and performance against target collection rates.
3 345
Chief Executive's Unit 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
Chief Executive's Unit 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
Chief Executive's Unit Financial Services Non-Domestic Rates Relief Risk of demand changing due to legislative changes outwith our control or new
charitable businesses.
Outwith direct management control. 3 30
Executive Director
Douglas Hendry
Commercial Services Property - Central Repairs Increased demands on central repairs as a result of the decrease in capital funding
available and increases in material and supplier/contractor charges.
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
Executive Director
Douglas Hendry
Commercial Services Catering Costs – Changes to
Food and Drink in Schools
Standards
The Scottish Government reviewed the regulations that govern the food and drinks
provided in schools and implemented revised regulations from Easter 2021. The
revised standards focus on reducing sugar, reducing red and red processed meat and
increasing fibre. Thus far, there has been an increase in costs and a reduction in
demand for school meals.
There is a need to work with Education colleagues to ensure the
maximum uptake of school meals in secondary schools is
achieved.
3 150
Executive Director
Douglas Hendry
Commercial Services Catering Costs - Provision of
Meals to Early Years Children
The Children and Young People (Scotland) Act places duties on Councils to provide
meals in an Early Years setting to entitled children where sessions span over lunch
time. The total quantum of funding of £1.2m 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 Education colleagues to implement
requirements and closely monitor financial implications. Costs
likely to be contained within overall early years funding
allocation.
2 100
Executive Director
Douglas Hendry
Commercial Services Catering Purchases Increased supplier charges. This estimate does not include the additional risk to food
cost and uptake from the changes to food and drink standards in schools.
Joint strategy with procurement colleagues to reduce potential
impact. Control food wastage/portion controls; introduction of
online ordering to help manage food waste.
4 100
Executive Director
Douglas Hendry
Commercial Services Catering - Implementation of
Universal Free School Meals in
Primary Schools for P6 and P7
pupils
The Scottish Government may not give the local authority adequate funds to support
the policy to expand free school meals in primary schools to include P6 and P7 pupils
(the scheme has already been implemented for P1 to P5 pupils).
Senior Manager connected into the National Operational
Delivery Group
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, there are
residual running costs associated with surplus properties.
One Council property team now 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
2023-24
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APPENDIX 1
DEPARTMENT/SERVICE FINANCIAL RISKS 2023-24
DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE
LIKELIHOOD
FINANCIAL
IMPACT
£000
2023-24
Executive Director
Douglas Hendry
Education Central Repairs Increased demands on budget as a result of increase in statutory and emergency
repairs and increases in supplier/contractor charges.
Regular liaison with Property Services re prioritisation and
commitment of in-year spend.
2 100
Executive Director
Douglas Hendry
Education ASN Support Demand for ASN support continues to increase, resulting in an additional resource
requirement. 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.
Scottish Government has given additional funding for
"additional support needs priority for learning" and this has
been built into the budget, this will help reduce the demand risk
3 100
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 -
Children and Young People
(Scotland) Act - ELC 1140 hours
The Council has been required to deliver 1140 hours of Early Learning and Childcare
since August 2021. The Scottish Government has committed to funding this and the
Council has altered the implementation plan to align it to the Scottish Government
funding profile. A risk remains that actual costs of delivery exceed the Government
Grant in any given year. For example, if child numbers are higher than estimated, this
may require additional staffing which has not been built into the staffing model funded
by Scottish Government.
Continuous monitoring and review of the implementation plan,
usage and resources.
3 100
Executive Director
Douglas Hendry
Education Legislative Requirements -
Education (Scotland) Act
The Education (Scotland) Act 2000 requires Councils to carry out 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.
Monitoring developments of the implementation of the Act and
statutory guidance produced and adhered too.
3 50
Executive Director
Douglas Hendry
Legal and Regulatory
Support
Hub DBDA/DBFM Schools -
Litigation
Increased risk of the requirement to litigate to conclude final capital contract
payments due.
Monitoring claims and mitigation through robust challenge of
any additional claims.
2 150
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.
4 100
Executive Director
Douglas Hendry
Legal and Regulatory
Support
NPDO - Reduction in insurance
savings 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
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
Douglas Hendry
Legal and Regulatory
Support
Elections More than 1 by-election required outwith standard election cycle. Outwith direct management control. 3 45
Executive Director
Douglas Hendry
Legal and Regulatory
Support
Licensing Reduced numbers of licensing applications leading to reduced income. Monitoring of trends and reporting the financial impact in the
budget monitoring.
4 30
Executive Director
Douglas Hendry
Legal and Regulatory
Support
Children's Panel Increased number of referrals increasing costs through increases in the running costs. Maximise the use of council facilities/resources for panel
session in the first instance.
1 10
Executive Director
Douglas Hendry
Legal and Regulatory
Support
Legal Services Failure to minimise Council wide use of external legal advice. Ensure legal services are gateway to access all legal advice. 1 10
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
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APPENDIX 1
DEPARTMENT/SERVICE FINANCIAL RISKS 2023-24
DEPARTMENT SERVICE TITLE OF RISK DESCRIPTION OF RISK MITIGATING ACTIONS IN PLACE
LIKELIHOOD
FINANCIAL
IMPACT
£000
2023-24
Executive Director
Kirsty Flanagan
Customer Support Services Additional Bandwidth for
Education
Additional costs required to be incurred in relation to additional bandwidth required to
deliver the Education Digital Strategy due to a more digitalised learning curriculum.
Work closely with Education on Digital Devices for All strategy
to ensure necessary IT is in place.
3 50
Executive Director
Kirsty Flanagan
Development and
Economic Growth
Environmental Health- export
certificates
Downturn in requests for export certificates as a result of UK withdrawal from EU,
changes to international trading agreements or business economy. Reduction in
demand creates a budget pressure on environmental health budget.
Monitor income and resources required for export health
certificates/attestations required to support the export market.
Continue with food safety regulation activities associated and
support at 3rd country audits. Pursue debt rigorously with key
customers through seeking regular payments.
2 130
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 Council.
Monitor activity and seek to recover costs from the owner. 3 100
Executive Director
Kirsty Flanagan
Development and
Economic Growth
Planning fees reduced by
Scottish Government
Scottish Government reducing planning fees due to poor performance by the Planning
Authority. Details of national Planning Performance Co-ordinator and Fee Reform still
awaited.
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 Due to downturn in economic / building activity, in particular renewable energy
development and other major developments could lead to planning fee income
shortfalls leading to revenue budget pressures.
Current income levels are looking more positive, however, we
are dependent on some high value applications coming in which
if don't materialise, will impact the overall position. Will
continue to monitor Development Management income and
expenditure tightly and investigate further income generation
streams.
1 50
Executive Director
Kirsty Flanagan
Development and
Economic Growth
Building Warrant fee shortfalls Due to loss of commercial income and downturn in economic / building activity,
building warrant fee income shortfalls leading to revenue budget pressures.
Continue to monitor Building Standards income and
expenditure tightly and investigate further income generation
streams.
1 50
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.
3 50
Executive Director
Kirsty Flanagan
Development and
Economic Growth
Animal Health Carrying out livestock seizure to protect welfare of the animals Monitor activity and seek to recover costs from the disposal of
the animals.
1 10
Executive Director
Kirsty Flanagan
Roads and Infrastructure
Services
Roads Maintenance - Bridges,
Culverts & Sea Defences
Extreme localised weather may result in loss of bridge, culvert, road or sea defence. Routine inspections to deal with potential weak areas - based
on a stitch in time repair regime.
3 750
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.
3 365
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
Ferry Services - 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 with reducing passenger
numbers.
3 200
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.
4 100
40 4,750
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Page 133

ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
RESERVES AND BALANCES – UPDATED FOR BUDGET PACK 2023-24 
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 £394.480m unusable reserves that are not backed with
resources.  They are required purely for accounting purposes. 
1.3 At 31 March 2022 the Council had a total of £103.183m usable reserves.  Of this: 
• £2.682m related to the Repairs and Renewals Fund
• £4.414m related to Capital Funds
• £96.087m was held in the General Fund with £88.990m 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 2023-24.  The revised contingency of 2% of net
expenditure amounts to £5.684m. 
1.5 As at 31 December 2022 the forecast outturn for 2022-23 was estimated to be an
underspend of £3.408m, however, this is subject to change, particularly as the last
three months of the financial year are the time of winter maintenance and the level
of expenditure is difficult to predict. This underspend is as a result of the treasury
gain of £5.398m due to receiving a discount on the early repayment of three PWLB
loans offset by £1.491m recognised for the net expected shortfall in funding from
the 2022-23 pay award and other forecast overspends within the Departments
totalling £0.499m.  As a result, the forecast surplus over contingency at 31 March
2022 is estimated to £8.109m, however, this is an estimated position and subject to
change. 
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 19 categories included in the risk analysis and 5
have been assessed as low, 3 low/medium, 7 medium and 4 medium/high.  The
medium/high risks are in respect of the potential impact of the UK exit from the EU,
future funding, inflation rates and the general financial climate. 
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
RESERVES AND BALANCES – UPDATED FOR BUDGET PACK 2023-24 
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 2022 
3.2.1 The balances on each type of reserve at 31 March 2022 are set out in the two
tables below, updated as per the Audited Accounts for 2021-22. 
Unusable Reserves £000
Revaluation Reserve 157,645
Capital Adjustment Account 241,327
Financial Instruments Adjustment Account (2,198)
Pensions Reserve 4,634
Accumulated Absences Account (6,928)
Total Unusable Reserves 394,480 
Usable Reserves £000
Repairs and Renewals Fund 2,682
Capital Fund and Usable Capital Receipts Reserve 4,414                                                                                                                
General Fund  96,087
Total Usable Reserves  103,183
Total Reserves  497,663 
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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 2022 can be analysed as follows: 
Balance
31/03/22
£000
Balance on General Fund as at 31 March 2021 78,245
Increase to General Fund balance at end of 2021-22 17,842
Earmarked Balances (88,990)
Contingency allowance at 2% of net expenditure (5,256)
Unallocated balance as at 31 March 2022 1,841 
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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 2022, 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.  Officers have
reviewed and updated the spending profiles. 
3.3.3 Investment in Affordable Housing £0.100m – this earmarked balance provides
cash backed reserves for the loans to registered social landlords.  It is
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estimated that as at 31 March 2023, the balance on the remaining loans will be
£3.200m, therefore £0.100m can be released back to the general fund.   
3.3.4 Due to there being no planned expenditure, an earmarking for capital
expenditure on a leased property of £0.025m has been released back to the
general fund.   
3.3.5 In 2020-21 and 2021-22, the Council received allocations for the administration
of Business Support Grants which currently sit within the COVID-19 earmarked
reserves. There is a balance remaining of £0.411m which is no longer required
for this purpose and is being released to the General Fund. 
3.3.6 The last of the redundancy payments in relation to the Kintyre Recycling
unspent budget earmarking have been drawn down so remaining balance of
£0.017m can be released back to the general fund. 
3.4 Unallocated General Fund Balance 
3.4.1 The General Fund contingency is set at 2% of net expenditure for 2022-23 and
amounts to £5.256m.  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 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 2023-24.  The budgeted
net expenditure based on the proposed budget contained within the revenue
budget overview report is £284.206m.  2% of this balance amounts to £5.684m.
There is currently a contingency of £5.256m, therefore £0.428m will require to be
moved from the unallocated General Fund balance to supplement the
contingency. 
3.4.2 The revenue budget position as at 31 December 2022 was estimated to be
£3.408m underspent, however, this is subject to change, particularly as the last
three months of the financial year are the time of winter maintenance and the
level of expenditure is difficult to predict. Note that this underspend is largely as
a result of the treasury gain of £5.398m due to receiving a discount on the early
repayment of three PWLB loans offset by £1.491m recognised for the net
expected shortfall in funding from the 2022-23 pay award plus other forecast
variances within the Departments netting to a £0.499m overspend. 
3.4.3 The Current Forecast Outturn at December includes an overspend against the
Social Work service of £0.253m.  The Chief Financial Officer of the IJB is
confident that the spend will be brought in line with budget by the end of the
financial year using slippage from growth projects and anticipated additional
funding allocations. Social Work began to accumulate reserves at 31 March
2022 therefore it is expected that any residual overspend that materialises
would be covered from those reserves and the General Fund of the Council
would not be impacted.  
3.4.4  The table below summarises the position of the unallocated General Fund
balance taking into consideration the points noted above. 
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Heading Detail £000
Unallocated
General Fund as
at 31 March 2022
This is the balance that is unallocated over
and above the 2% contingency which
amounts to £5.256m
1,841
Budgeted
allocation to
General Fund for
2022-23 Budget
Per the Budget Motion at Council on 24
February 2022
2,482
Earmarked
Balances no
longer required
Per paragraph 3.3.3 to 3.3.6 – amounts
previously earmarked that can be released
back to general fund
553
Transfer of
contingency to
maintain 2% level
Per paragraph 3.4.1 (428)
Forecast Outturn
for 2022-23 as at
31 December 2022
Per paragraph 3.4.2 3,408
Social Work
outturn adjustment
Per paragraph 3.4.3 253
Estimated
Unallocated
General Fund
Balance as at 31
March 2023 
8,109 
3.4.5 
3.5 
The HSCP in partnership with the Council are looking to engage with Hub North
to develop a strategic business case relating to the provision of services for
older adults and other vulnerable people across Argyll and Bute. One of the
several options anticipated to be considered in this piece of work is the
possibility of a ‘Care Village’ development on part of the Lochgilphead hospital
site. The cost associated with this is £0.100m and it is recommended that this is
funded from the estimated unallocated General Fund balance. 
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 the
known liabilities/cost pressures. The table below shows what has been drawn
down against the one-off gain and the remaining balance. 
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Agreed
Allocation
Transferred
to
Earmarked
Reserves /
20-21 / 21-22
Budget
Transferred
to
Earmarked
Reserves /
22-23
Budget
Balance
Remaining 
£000 £000 £000 £000
Provision for the increasing
principal repayments 7,649   7,649
Provision to Support
Organisational Change 500 (500)  0
Estimated Cost of 2020-21
redundancies that are part of
budget savings proposals
600 (600)  0
Future Redundancies
Provision 1,500 (1,500)  0
Spend to Save Route
Optimisation 100 (100)  0
Funding Gap in Capital
Programme 2,619   2,619
Capital Programme
Intolerable Red Risks 574 (574)  0
Campbeltown Flood
Prevention Scheme 1,406  (1,406) 0
Significant Strategic Change
Projects  5,013 (2,856)  2,157
2020-21 Revenue Budget
Contribution  600 (600)  0 
20,561 (6,730) (1,406) 12,425 
3.6 Review and Risk Assessment 
3.6.1 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
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. 
3.6.2 There are 19 categories included in the risk analysis and 5 have been assessed
as low, 3 low/medium, 7 medium and 4 medium/high.  The medium/high risks
are in respect of the potential impact of the UK exit from the EU, future funding,
inflation rates and the general financial climate.   
3.6.3 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
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an estimated surplus over contingency of £8.109m after adjusting for the
forecast outturn for 2022-23 and the estimated impact of pay awards still to be
settled.   
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 £5.684m (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. 
Kirsty Flanagan
Executive Director/Section 95 Officer 
9 February 2023 
Policy Lead for Finance and Commercial Services: Councillor Gary Mulvaney 
APPENDICES
Appendix 1 – Earmarked Reserves breakdown of unspent budget as at 31 December
2022
Appendix 2 – Risk Assessment for Review of Reserves 
For further information contact Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk 
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APPENDIX 1
Earmarked Reserves - Unspent Budget
As at 31 December 2022
Ref Department Service Description Opening Balance Budget
Drawdown
Released
back to
General Fund
New
earmarking
during 22-23
Remaining
Balance
Still to be
drawn down in
22-23
Planned to
spend in
future years
Plans for Use Amount
Planned to be
Spent in 2022-
23
Amount
Planned to
be Spent in
2023-24
Amount
Planned to be
Spent from
2023-24
onwards
001 Chief Executive's
Unit
Community
Planning
Communities and
Partnership Team
8,855 0 8,855 8,855 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.
8,855 0 0
002 Chief Executive's
Unit
Community
Planning
Gaelic Development 8,235 8,235 8,235 0 To fund Gaelic specific work and project work of the Community Planning Partnership
including the development of the new 10 year Outcome Improvement Plan
8,235 0 0
003 Chief Executive's
Unit
Financial Services Financial Systems 114,000 80,252 33,748 33,748 0 To fund the completion of the implementation of the Oracle Fusion Financial
Management System, a software update for cash receipting to ensure card payments can
still be taken and the procurement and implementation of a new system to manage the
requirements of the IFRS16 Leases accounting standard.
114,000 0 0
004 Chief Executive's
Unit
Financial Services Accounting and
Budgeting Team
Resilience
95,000 64,336 30,664 0 30,664 To fund the implementation of a new staffing structure in 2022/23 as agreed at ELT on 12
April 2022.  This will provide funding to cover the additional staffing costs in 2022/23 and
the training costs over the period 2022/23 to 2026/27
64,336 16,664 14,000
005 Chief Executive's
Unit
Financial Services CIPFA 32,530 3,565 28,965 2,000 26,965 CIPFA Training - To fund the professional training costs for staff undertaking the CIPFA
professional accountancy qualification.
5,565 6,000 20,965
006 Chief Executive's
Unit
Financial Services Scottish Government
Funding - Welfare
Reform/Discretionary
Housing Payments
(agreed at Council
February 2014)
18,595 18,595 0 18,595 The Council was allocated additional funding of £550k from the Scottish Government late
in 2013-14. This money was allocated to support the Community Learning and
Development Team to provide courses to support Universal Credit claimants 2019/2020
to support the recruitment of casual tutors and the purchase and upgrade of laptops. The
monies were not utilised however it will now be required to top up the Scottish Welfare
Fund and DHP monies for 2023/24 earmarking ref 008 and 012 as it is likely that given the
current cost of living crisis that more people will be in need of support through these
funds
0 18,595 0
007 Executive Director
(Douglas Hendry)
Across Services /
Education
Digital Projects
(Supply Staff Booking
System)
35,000 9,900 25,100 0 25,100 To deliver a number of Digital Service Transformation Projects, specifically in Education
and Customer Support Services, but also to reserve a further amount to support priority
digital transformation projects identified in Departmental ICT programmes, that have not
yet started due to resource constraints.  The specific projects include: Supply Staff
Booking System £0.035m, Skype for Business (for Education) £0.030m, Enhancing
Curriculum Choice and Equity of Provision £0.080m, Digital Customer Engagement
Developments £0.073m, Replacement of Learning Management System £0.030m,
Increase in Schools Bandwidth £0.063m and a general provision still to be allocated
£0.189m
9,900 9,900 15,200
008 Executive Director
(Douglas Hendry)
Commercial
Services
Rothesay Pavilion
Charity
750,000 750,000 90,000 660,000 Agreed at Council meeting February 2020, £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.
90,000 660,000 0
009 Executive Director
(Douglas Hendry)
Commercial
Services
Demolition of former
Lochgilphead Primary
and Rothesay
Secondary School
320,000 320,000 105,000 215,000 To fund the demolition of the former Lochgilphead Primary School and former Rothesay
Academy (subject to the removal of the listing).
105,000 215,000 0
010 Executive Director
(Douglas Hendry)
Commercial
Services
Rothesay Pavilion
Essential repairs
306,400 306,400 0 306,400 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. 
0 0 306,400
011 Executive Director
(Douglas Hendry)
Commercial
Services
Estates - NDR
Revaluation Appeals
84,688 84,688 0 84,688 The Council agreed to make provision to meet the cost of appealing Non Domestic Rates
(NDR) revaluations which were imposed from 1st April 2017. The remaining funds were
carried forward to the 2023 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. 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.
0 84,688 0
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Ref Department Service Description Opening Balance Budget
Drawdown
Released
back to
General Fund
New
earmarking
during 22-23
Remaining
Balance
Still to be
drawn down in
22-23
Planned to
spend in
future years
Plans for Use Amount
Planned to be
Spent in 2022-
23
Amount
Planned to
be Spent in
2023-24
Amount
Planned to be
Spent from
2023-24
onwards
012 Executive Director
(Douglas Hendry)
Commercial
Services
Site Investigation
Works
21,013 21,013 21,013 0 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.
21,013 0 0
013 Executive Director
(Douglas Hendry)
Commercial
Services
Catering and Cleaning
Restructure Costs
17,000 17,000 0 0 0 To support the catering and cleaning team restructure 17,000 0 0
014 Executive Director
(Douglas Hendry)
Education Education
Transformation Fund
187,526 40,852 146,674 0 146,674 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.  This will continue
into 2023/24.
40,852 146,674 0
015 Executive Director
(Douglas Hendry)
Education Education Learning
Estate Condition
Surveys
77,440 46,853 30,587 30,587 0 To fund the delivery of School Core Facts (SCF) compliant Condition Surveys for prioritised
School Buildings.
77,440 0 0
016 Executive Director
(Douglas Hendry)
Education Skype for Business for
Education / Digital
Projects (Skype for
Business)
10,000 10,000 10,000 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.
A balance has been released back to the general fund because the rollout project is
almost complete with only £0.01m expected spend in 22/23.
10,000 0 0
017 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Education Purchasing
Officers
210,000 210,000 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.
0 105,000 105,000
018 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
NDR - One off
contribution to 22/23
Budget
200,000 200,000 0 0 0 To fund one off operational saving CS04 agreed for the 2022/23 budget. 200,000 0 0
019 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
NPDO Schools
Contract
166,000 166,000 0 0 0 To fund one off operational saving LRS01 agreed for the 2022/23 budget 166,000 0 0
020 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Transformation
Agenda QIO
100,259 74,274 25,985 0 25,985 Ongoing funding for the QIO post to lead the implementation of the service
transformation programme. The QIO will assist the Executive Director to deliver the
Council’s transformation agenda by developing, analysing and monitoring initiatives and
projects which deliver the vision, values and strategic objectives of the Council.
74,274 25,985 0
021 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Digital Projects:
Hybrid Council
meetings
55,000 55,000 30,000 25,000 Per paper agreed at SMT October 2021 - allocation from Digital Projects (General
Provision to be allocated).  To fund the costs of livestreaming of Council meetings. 
30,000 25,000 0
022 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Councillor IT
Equipment
65,000 65,000 25,000 40,000 To meet the cost of provision of IT equipment for all new Elected Members as a result of
the Local Government Election in May 2022.
25,000 25,000 15,000
023 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Debt Counselling &
Welfare Rights
27,025 27,025 5,573 21,452 To meet the cost of a Debt Counselling and Welfare Rights Management System. 5,573 5,965 15,487
024 Executive Director
(Douglas Hendry)
Legal and
Regulatory
Services
Community Safety
Partnership
16,000 16,000 0 16,000 To earmark the Community Safety Partnership funding received for 2021/22 to be used
for Community Safety Partnership purposes. These monies will be spent on future
Community Safety requirements – most likely to be additional CCTV spend as required -
Likely to be amalgamated with 076 in future.
0 16,000 0
025 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Microsoft 365 300,000 300,000 0 300,000 To be added to existing earmarked reserves to meet increasing MS365 licensing costs
from 2022/23 onwards
0 0 300,000
026 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Growing our Own and
Modern Apprentices
109,150 109,150 95,790 13,360 Funding earmarked to support trainee development and modern apprenticeship
opportunities based on priority workforce risk areas. These areas have been identified
and proposals developed. £95,790 to be spent in 22/23 and £13,360 to be spent in 23/24
to fund a graduate trainee and 3 apprentices to deliver trainee development and modern
apprenticeship opportunities
95,790 13,360 0
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Ref Department Service Description Opening Balance Budget
Drawdown
Released
back to
General Fund
New
earmarking
during 22-23
Remaining
Balance
Still to be
drawn down in
22-23
Planned to
spend in
future years
Plans for Use Amount
Planned to be
Spent in 2022-
23
Amount
Planned to
be Spent in
2023-24
Amount
Planned to be
Spent from
2023-24
onwards
027 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Security Operations
Centre Subscription
76,455 76,455 0 76,455 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 year 4 onwards. 
There is unallocated funding of £103,545 from the earmarking (172) created at 2020/21
year end for 'Digital Projects' combined with this earmarking to cover these costs for 3
years.
16,455 60,000
028 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Learning and
Development
36,508 36,508 36,508 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.
36,508 0 0
029 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Implementation of
Gaelic Language Plan
30,000 30,000 0 30,000 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.
0 30,000 0
030 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Establishing HR
Service Centre
30,000 30,000 18,000 12,000 To facilitate the implementation of technical efficiency improvements and new processes 18,000 12,000 0
031 Executive Director
(Kirsty Flanagan)
Customer
Support Services
Business
Development Training
27,601 27,601 1,000 26,601 This budget is funding ongoing leadership development, coaching, action learning sets
and commissioned training including Priority Management.
1,000 26,601 0
032 Executive Director
(Kirsty Flanagan)
Development
and Economic
Growth
Oban TIF (Tax
Incremental
Financing)
709,700 709,700 60,000 649,700 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.
60,000 116,000 533,700
033 Executive Director
(Kirsty Flanagan)
Development
and Economic
Growth
Strategic Events &
Festivals
115,764 115,764 35,000 80,764 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
35,000 80,764 0
034 Executive Director
(Kirsty Flanagan)
Development
and Economic
Growth
Island Post 50,461 50,461 0 50,461 To fund a temporary post at LGE11 to assist with the National Islands Plan
Implementation Route Map 2020-2025.
0 50,461 0
035 Executive Director
(Kirsty Flanagan)
Development
and Economic
Growth
Royal National Mod 40,000 40,000 20,000 20,000 One off funding allocation for the Royal National Mod agreed as part of the budget
setting process for 2019/20. Grant contract issued. Proposed payment of £20k per annum
starting 2020/21  (2023/24 final payment of £20k)
20,000 20,000 0
036 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Waste Variation
Monies
1,492,997 1,492,997 0 1,492,997 This would be used to fund/part-fund various waste infrastructure projects that will
support the council’s compliance with the 2025 ban on the Landfill of Biodegradable
Municipal Waste, including the development of landfill cell construction works at
Gartbreck.  £640k for Capital works on Gartbreck completed in 2022/23, reserve will be
drawn down for this in 2023/24.
0 1,066,000 426,997
037 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Climate Change 500,000 500,000 500,000 0 At the Council meeting on 27 February 20, 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.
500,000 0
038 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
3G pitches / Tarbert
Sports Pitches
427,286 44,660 382,626 5,340 377,286 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.  Final drawn down for
22/23 will be done closer to year end once final costs are confimed.
50,000 90,000 287,286
039 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Green Transport
Initiatives
400,000 400,000 260,000 140,000 At the Council meeting on 27 February 20, 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 will
be soent in 22/23 and drawn down in 23/24.
260,000 140,000 0
040 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Waste Strategy 363,000 56,070 306,930 49,211 257,719 To fund/part-fund various waste projects that will support the council's compliance with
the 2025 ban on the Landfill of Biodegradable Municipal Waste.  Final draw down in
22/23  for Welfare Units at Waste Disposal sites on Mull and Tiree and Shed
Improvements on Tiree once final invoices are received.
105,281 129,000 128,719
041 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Waste Management 256,753 10,040 246,713 19,960 226,753 Will be used towards long term waste management strategy/model, including but not
limited to scoping work for the creating of a waste transfer station at Helensburgh. 
Consultancy fees and ground investigation works in 22/23 to be drawn down once final
invoice is received.
30,000 135,000 91,753
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Ref Department Service Description Opening Balance Budget
Drawdown
Released
back to
General Fund
New
earmarking
during 22-23
Remaining
Balance
Still to be
drawn down in
22-23
Planned to
spend in
future years
Plans for Use Amount
Planned to be
Spent in 2022-
23
Amount
Planned to
be Spent in
2023-24
Amount
Planned to be
Spent from
2023-24
onwards
042 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Replacement Signage
and Bins
135,366 135,366 135,366 0 Replacing key road signage. This will help to reduce future budget pressures for
replacement of signs and would also help to enhance the streetscape and general
appearance of the area.  The bulk of Road signs have been delivered and installation is
now in progress and will be completed during 2022/23.
135,366 0 0
043 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Kintyre Recycling
Redundancy Costs
36,000 19,588 16,412 0 0 0 To fund redundancy costs associated with Kintyre Recycling. 19,588 0 0
044 Executive Director
(Kirsty Flanagan)
Roads &
Infrastructure
Amenity Services
introduction of
management
information system
28,099 28,099 0 28,099 Delay with introduction of amenity time recording system due to increased costs. 
Discussions ongoing to find alternative cheaper solution.
0 28,099 0
045 Non Departmental Non
Departmental
Underwriting
development of
Rothesay Pavilion
1,000,000 1,000,000 0 1,000,000 Funding to meet additional costs identified as necessary for the refurbishment of
Rothesay Pavilion.
0 0 1,000,000
046 Non Departmental Non
Departmental
Loans Fund 385,279 385,279 0 385,279 At the Council Budget meeting on 24 February 2022, Saving FS01, a Loans Fund
Management/Operational saving for 22/23 budget of £0.500m was agreed with at least
£0.200m to come from underspends in 21/22.  The underspend position for 21/22 is
£0.385m and this earmarking is being released as a saving to help bridge the 2023/24
budget gap.
0 385,279 0
047 Non Departmental Non
Departmental
Utilities 283,000 283,000 283,000 0 To contribute towards the expected adverse impact on the 2022/23 budget of utility
costs inflation as per Budget Pack. Funding will be drawndown by the end of March 2023.
283,000 0 0
048 Non Departmental Non
Departmental
Digital Projects
(General Provision to
be allocated)
103,545 103,545 60,000 43,545 It has been agreed to use the balance of this earmarking towards the Security Operations
Centre Subscription unspent budget request - per Appendix 2.1  This sum plus earmarked
reserve (85) combine to £180k and will cover the subscription for 3 years 22/23 / 23/24 /
24-25
60,000 43,545 0
049 Non Departmental Non
Departmental
Community Resilience
Fund
76,447 76,447 0 76,447 Fund established in 2012/13 to be spent over more than one year. Fund reduced at the
Council meeting on 11 February 2016
0 0 76,447
050 Non Departmental
/ Chief Executive's
Unit
Across Services /
Chief Executive's
Unit
Information
Management
(Balance of Funding)
209,844 209,844 0 209,844 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
0 0 209,844
051 Non Departmental
/ Executive
Director (Douglas
Hendry)
Across Services /
Commercial
Services
Information
Management (Estates
Survey Work)
12,697 12,697 0 12,697 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
0 12,697 0
052 Non Departmental
/ Executive
Director (Douglas
Hendry)
Across Services /
Legal and
Regulatory
Services
Information
Management
(Digitalisation of Title
Deeds)
92,000 92,000 0 92,000 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
0 92,000 0
053 Non Departmental
/ Executive
Director (Kirsty
Flanagan)
Across Services /
Customer
Support Services
Digital Projects (Digital
Customer
Engagement Projects)
73,000 73,000 73,000 0
To deliver a number of Digital Service Transformation Projects, specifically Customer
Engagement.  These include £25.5k for an upgrade to contact centre systems (Converse),
£9.7k for a voice chatbot pilot, £15k for Alexa smartspeaker services, £22.8k for Proactive
Notification Service (Eloqua).   All of these have been implemented in 2022/23 and will be
drawn down in January.
73,000 0 0
054 Non Departmental
/ Executive
Director (Kirsty
Flanagan)
Across Services /
Customer
Support Services
Digital Projects
(Increase in Schools
Bandwidth)
63,455 63,455 0 63,455 To deliver a number of Digital Service Transformation Projects, specifically in Education
and Customer Support Services, but also to reserve a further amount to support priority
digital transformation projects identified in Departmental ICT programmes, that have not
yet started due to resource constraints.  The specific projects include: Supply Staff
Booking System £0.035m, Skype for Business (for Education) £0.030m, Enhancing
Curriculum Choice and Equity of Provision £0.080m, Digital Customer Engagement
Developments £0.073m, Replacement of Learning Management System £0.030m,
Increase in Schools Bandwidth £0.063m and a general provision still to be allocated
£0.189m
0 63,455 0
Page 144

Page 145

Ref Department Service Description Opening Balance Budget
Drawdown
Released
back to
General Fund
New
earmarking
during 22-23
Remaining
Balance
Still to be
drawn down in
22-23
Planned to
spend in
future years
Plans for Use Amount
Planned to be
Spent in 2022-
23
Amount
Planned to
be Spent in
2023-24
Amount
Planned to be
Spent from
2023-24
onwards
055 Non Departmental
/ Executive
Director (Kirsty
Flanagan)
Across Services /
Customer
Support Services
Digital Projects
(Replacement
Learning
Management System)
11,470 11,470 11,470 0 To deliver a number of Digital Service Transformation Projects, specifically in Education
and Customer Support Services, but also to reserve a further amount to support priority
digital transformation projects identified in Departmental ICT programmes, that have not
yet started due to resource constraints.  The specific projects include: Supply Staff
Booking System £0.035m, Skype for Business (for Education) £0.030m, Enhancing
Curriculum Choice and Equity of Provision £0.080m, Digital Customer Engagement
Developments £0.073m, Replacement of Learning Management System £0.030m,
Increase in Schools Bandwidth £0.063m and a general provision still to be allocated
£0.189m
11,470 0 0
056 Non Departmental
/ Executive
Director (Kirsty
Flanagan)
Across Services /
Development
and Economic
Growth
Information
Management
(Document
Management and
Workflow for
Planning, Building
Standards and
Environmental
Health)
57,491 36,314 21,177 0 21,177 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
36,314 21,177 0
10,458,934 869,704 16,412 0 9,572,818 2,033,656 7,539,162 2,903,360 3,932,364 3,606,798
Page 145

Page 146

APPENDIX 2     
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 2022-23 and beyond have been kept under review.  The cost
and demand pressures for 2023-24 amount to £4.428m for Council services
which includes an additional pressure equivalent to 0.5% of the Council
budget.  A general allowance for unidentified cost and demand pressures
has been built into the budget outlook for 2024-25 and future years: 
£0.250m per annum in the mid-range scenario and £0.500m per annum in
the worst case scenario. 
Medium
(2022-23 Medium)
Service Income Service income levels have been reviewed as part of constructing the
budget. In addition fees and charges have been reviewed. The long term
effects of the COVID-19 pandemic and the impact of high inflation on the
cost of living for customers are likely to affect the uptake of some Council
services and the amount of income generated. 
Medium
(2022-23 Medium) 
Council Wide Cost
Risks
The financial risk analysis identified 6 council wide cost risks currently
amounting to £5.621m as follows: 
• The pay award exceeding 3.5% has been categorised as likely with an
assessed financial impact of £2.200m based on the estimated cost of a
5% uplift being agreed with Trade Unions. This assessment is based on
a combination of the ongoing high levels of inflation and the outcomes to
date of the 2022/23 pay negotiations which have been settled for SJC
staff but are ongoing in relation to the Teachers and Chief Officers pay
settlements; 
Medium
(2022-23 Medium) 
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
• Four risks covering utility costs, the IJB referring to Council for additional
funding, Council Tax Income and a general inflationary risk have been
categorised as possible with a combined assessed financial impact of
£3.408m; and 
• The risk of a shortfall in savings options being delivered fully has been
categorised as unlikely with an assessed financial impact of £0.013m. 
Funding Risks The Scottish Budget was announced on 15 December 2022 and the finance
circular with the local authority allocations issued on 20 December 2022.   
The other element of funding is Council Tax.  There is a proposed increase
to Council Tax of 4.33%.  Collection rates have been negatively impacted by
the ongoing cost of living crisis affecting households with high levels of
inflation caused by the long term effects on the UK economy of the COVID-
19 pandemic, Brexit and the ongoing conflict in Ukraine. 
In May 2022 the Scottish Government published the Investing in Scotland’s
Future: Resource Spending Review which was intended to provide a guide
to the Scottish Government’s funding envelope over the period 2022/23 to
2026/27. For local Government, the review suggested that funding for local
government would be on a flat cash basis until at least 2025/26. Given the
ongoing significant impact of high inflation on local government costs, a flat
cash position means a real terms reduction in the spending power of
Councils and, subsequently, the Council is likely to continue to have make
challenging decisions about service delivery in order to stay within its future
budgets. 
Medium/High
(2022-23 Medium/High)  Page 147

Page 148

Risk Assessment for Review of Reserves
Risk Category Comment Assessment
The Scottish Government undertook a Capital Spending Review in 2020-21
which provided an outline five-year indicative allocation for general capital
grant. It suggested that the settlement in 2021-22 would remain constant
until 2025-26 therefore this was used as the basis for funding the Capital
Programme over the next five years. However, there has been some
variation in 2022/23 (less than the 2021/22 baseline by £0.027m) and
2023/24 (more than the 2021/22 baseline by £0.020m) which creates some
uncertainty regarding future funding allocations, however these variations
have been minimal. 
As a result of all issues noted above, this risk has been kept as
Medium/High. 
Savings Risks The Council agreed to a number of management/operational and policy
savings as part of previous budgets that would deliver an additional £0.151m
of savings in 2023-24.  There are also further savings proposals amounting
to £9.426m for 2023-24 which includes £4.831m arising from new service
concession arrangements for NPDO schools, which is guaranteed to be
delivered, leaving a balance of £4.595m to be delivered by services. The
Council has a good track record on delivering savings options but due to the
value of savings to be achieved, the risk is increased to Medium. 
Medium
(2022-23 Low/Medium) 
Inflation Rates Between November 2021 and November 2022, CPI inflation has increased
by 10.7%.  The volatile evolution of price pressures has occurred due to
soaring energy prices, triggered in large part by the war in Ukraine, coupled
with rising interest rates and global supply chain bottlenecks. 
The Bank of England Monetary Policy Committee reported in November
2022 that the Bank expects inflation (CPI) to reduce during 2023/24 to
Medium/High
(2022-23 High) 
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
around 4% by the 1st quarter of 2024. However, the forecast suggests that
the pace of the reduction is likely to be slow with the most significant
reduction not forecast until late 2023. 
Given the volatility of inflation levels in the last year and the ongoing
challenges facing the UK economy it would be prudent to consider a level of
inflation over above and the unavoidable/ inescapable provision and a
general 2% inflation has been included within the worst case scenario for
2023-24 onwards (of £800k per annum).  For 2023-24, despite the overall
rate of inflation being forecast to reduce over the year, officers expect that
inflationary pressures on utility costs will continue to be a point of financial
pressure throughout the year and Finance staff will work in conjunction with
colleagues in Property Services to monitor the situation very closely. 
Interest Rates The Council has a large proportion of its borrowing secured at fixed rates
which reduces the risk to increases in interest rates. Borrowing is being
managed to reduce where possible surplus cash available for investment
subject to working capital/cash flow requirements. 
Surplus funds are invested and although investment returns have increased
in 2022/23, the Council return is currently below the target SONIA rate but
this is due to market fluidity and is not a regular occurrence. Current
forecasts of interest rates are based on advice from our treasury advisors.
Current investment rates are forecast to improve as interest rates increase –
assuming no change in direction by the Bank of England – and the Council
will continue to look for the best rates of return for new investments. 
Low
(2022-23 Low) 
Financial risks The Council has managed surplus funds invested to reduce exposure to
risks associated with money market deposits. It retains a working balance of
Low
(2022-23 Low)
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
£10m to meet cash flow needs. Investments are managed based on the
credit worthiness of agreed counterparties based on credit scores of
recognised agencies. This should avoid having to borrow in an unplanned
way from the money markets. 
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 2022.  
SMT have agreed the current actions to address the risks. 
Medium
(2022-23 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
(2022-23 Medium)
Impact of UK
withdrawal from the
EU
On the 31st December 2020, with the Transition Period concluding, EU Law
jurisdiction in the UK, and access to the EU Single Market ended. The UK-
EU Trade Cooperation Agreement (TCA) agreed on 24th December 2020
and ratified by the UK Parliament on 30th December (European Union
(Future Relationship) Act 2020) covered the most urgent matters. 
While it is not easy to disentangle the impact of EU Exit, COVID-19 and the
situation in Ukraine, it is clear that the local Argyll and Bute economy has
witnessed the anticipated impacts from the trade friction caused by replacing
membership of the EU Single Market and Customs Union with a relatively
narrowly drawn Free Trade Agreement.
The UK Government has decided to further delay some elements of the new
import controls into 2023. These delays have exacerbated uncertainty in
terms of the future impact of import control measures on food supply chains
Medium/High
(2022-23 Medium/High)
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
and what that will mean for Argyll and Bute in terms of the ongoing recovery
of agri-food sector. 
A major concern at present is the skills gaps and recruitment challenges
faced by a number of sectors, such as hospitality, care and construction,
which are of key importance to the Argyll and Bute economy and
communities. This is further exacerbated by the cost of living crisis for many
residents and communities, coupled with a cost of doing business crisis, due
to the significant and spiralling inflationary cost pressures and availability of
goods and labour, which has been a direct impact from EU Exit as well as
the unrest in the external environment. 
On this basis, the overall risk assessment is still Medium/High. 
General financial
climate
The finance settlement only covers 2023-24 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 associated with the UK’s withdrawal from the
EU, the potential medium to longer term impact of COVID-19 and high
inflation and interest levels on the economy it would be prudent to retain this
risk to medium/high. 
Medium/High
(2022-23 Medium/High) 
Availability of
contingency funds
The Council currently has sufficient contingency funds to meet its target.  Low
(2022-23 Low)
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
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
very low due to the high levels of funds it is holding, and improvements in
the rates of return for the investments made by the Treasury team are
generating better than budgeted returns with the surplus funds generated
supporting the Council’s overall financial position.. 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
(2022-23 Low/Medium)
Track record in
budget
management
The Council has a good track record of containing expenditure within
budget. The Council is on track to contain costs within budget for 2022-23
however the Social Work element of the Health and Social Care Partnership
is forecasting a modest overspend, however, this is expected to be
managed within the Health and Social Care Partnership.
Low
(2022-23 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
(2022-23 Low/Medium)
Insurance cover The Council has adequate insurance cover. Low
(2022-23 Low)
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
Low/Medium
(2022-23 Low/Medium)
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Risk Assessment for Review of Reserves
Risk Category Comment Assessment
Audit and Scrutiny Committee continues to actively develop and adopt good
practice. 
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.  If there is an overspend within Social Work,
that cannot be funded by IJB reserves or by an underspend by the other
partner body, then the Council will require to give an additional payment. 
Any additional payment would require to be paid back to the Council in the
future.  As part of the Council’s risk analysis we have reported a risk of £1m
to the Council in 2023-24. The risk factor remains at Medium at this stage.   
Medium
(2022-23 Medium) 
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Page 155

ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES 23 FEBRUARY 2023
CAPITAL PLAN SUMMARY REPORT 
1. EXECUTIVE SUMMARY 
1.1  This report details the revisions proposed to the capital plan approved in
February 2022 for the period 2023-24 to 2024-25 and extends the capital plan
for a further year to 2025-26. The revisions are based on updated capital funding
assumptions, phasing and cost changes. 
1.2 The Council has experienced a reduction in the level of its General Capital Grant
settlement over the last four years, falling from £12.262m in 2019-20 to £9.771m
in 23-24 which has put significant pressure on the ability to deliver the capital
programme. This pressure is amplified further by the impact of the COVID-19
pandemic along with the UK exit from the European Union, the Russian invasion
of Ukraine and sanctions on Russian owned entities which have resulted in
significant price increases as well as disruptions to the supply chain and longer
lead in times. These all have an effect on the overall contract price and make it
extremely challenging to manage expenditure and the availability of supply
across the life of the programme. 
1.3 In February 2022 the Council approved estimated capital grant settlements for
2023-24 and 2024-25 of £9.724m to reflect what was actually received in 2022-
23. 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. During the budget planning process for
2023-24 this assumption was extended to 2025-26 and was the basis on which
the Asset Management Plans were prepared. 
1.4 The settlement received for 2023-24, excluding any ring-fenced funding, was
£9.771m therefore £0.047m more than anticipated. This results in an increase
across the already approved capital programme of £0.094m for 2023-24 and
2024-25 combined, plus a further increase of £0.047m in 2025-26 if the Service
resource allocations are to remain constant. Therefore a total increase in
General Capital Grant funding across the life of the capital programme of
£0.141m.  
1.5  In addition to the £9.771m general capital grant there is ring-fenced funding of
£5.424m for Campbeltown Flood Protection Scheme, £0.376m for Walking
Cycling & Safer Streets, £0.157m for Playparks and £2.127m for Free School
Meals. These funding streams will also be built into the capital programme. 
1.6 The amount of capital resources allocated to Private Sector Housing Grant
(PSHG) is £1.033m per annum, similar to previous years. 
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1.7 Restricted capital funding of £6.501m is noted within Appendix 2.  This relates to
income which is restricted to specific projects and has been matched with
expenditure against the project, thereby showing the gross cost of the project. 
1.8 The capital plan as at December 2022, including the new block allocation for
2025-26, has been compared to the estimated funding and there is a gap up to
2025-26 of £0.278m. After adjusting for the anticipated shortfalls and cost
pressures as detailed within section 3.5.1 of this report, the total gap within the
capital programme is £0.725m. 
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ARGYLL AND BUTE COUNCIL COUNCIL
FINANCIAL SERVICES                                          23 FEBRUARY 2023
CAPITAL PLAN SUMMARY REPORT 
2. INTRODUCTION 
2.1  This report details the revisions proposed to the capital plan approved in
February 2022 for the period 2023-24 to 2024-25 and extends the capital plan
for a further year to 2025-26. The revisions are based on updated capital
funding assumptions, phasing and cost changes. 
3. DETAIL 
3.1 Estimated Capital Funding 2023-24 to 2025-26 
3.1.1 Funding for the capital plan comes from the Scottish Government (General
Capital Grant and Specific Ring-Fenced Capital Grants), other capital grants,
capital receipts from asset disposals, revenue contributions to capital,
prudential borrowing and borrowing funded by the loan charges provision in the
revenue budget. 
3.1.2 The Local Government Finance Circular published on 20 December 2022
provides detail of the provisional total revenue and capital funding allocations
for 2023-24. 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 2022 being presented to the
Scottish Parliament in late February 2023. 
3.1.3 The General Capital Grant allocation for 2023-24, excluding any ring-fenced
funding amounts to £9.771m which includes a general capital grant flooding
allocation of £0.155m.   
3.1.4 The estimated General Capital Grant for 2025-26 was based on the 2022-23
settlement of £9.724m therefore comparing this to the settlement for 2023-24,
and again taking into account the flooding allocation of £0.155m, this results in
an increase of £0.047m in 2025-26. The Scottish Government had previously
advised that the indicative General Capital Grant settlements up to 2025-26
would remain constant at the same level as the 2021-22 settlement. 
3.1.5  The amount of capital resources allocated to Private Sector Housing Grant
(PSHG) is £1.033m per annum.  This amount has remained at the same level
since 2016-17. The settlement from the Scottish Government includes an
allocation of £0.941m for Private Sector Housing therefore £0.092m less each
year than what is currently built in to the budget position. To reduce the
allocation by £0.092m each year would result in a saving of £0.276m across the
three years. Members may wish to review the amount allocated to PSHG. 
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3.1.6 As part of the revision to the funding assumptions for the capital plan, a detailed
review of anticipated capital receipts has been undertaken by Commercial
Services. During 2022-23 the level of capital receipts has fallen below what was
estimated which has an impact on the funding of the capital programme.
Despite adding on the anticipated capital receipts for 2025-26 there is still an
estimated overall reduction in sales income across the capital programme of
£0.037m. The estimated level of receipts will be kept under review as market
conditions change, as will values following due diligence undertaken by
prospective purchasers on the condition of asset. The assets to be disposed of
are listed in Appendix 1.   
3.1.7 The restricted capital funding of £6.501m is noted within Appendix 2.  This
relates to income which is restricted to specific projects and has been matched
with expenditure against the project, thereby showing the gross cost of the
project. 
3.1.8 Included in the funding table below is prudential borrowing in relation to the
Harbour Investment Programme. The Council is currently working to a ten year
asset management plan for Piers and Harbours which is being funded through
prudential borrowing utilising a fee increase over and above inflation to pay for
the loan charges incurred. 
3.1.9 There is also funding from the loans fund review, earmarked reserves, COVID-
19 funding and previously agreed additional funding allocations made. 
3.1.10 The estimated capital funding to 2025-26 is set out in the table below.   
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Total
£000
General Capital Grant 9.569 9.569 9.569 9.569 38.276
Change to General Capital Grant - Post Budget 0.047 0.047 0.047 0.141
Campbeltown Flood Scheme Allocation 2.472 5.424 0.304 8.200
General Capital Grant Flooding Allocation 0.155 0.155 0.155 0.155 0.620
Specific Scottish Government Grants 0.374 0.376 0.750
Additional Scottish Government Grants 5.643 2.284 0.235 0.391 8.553
Less Allocation to Private Sector Housing Grants -1.033 -1.033 -1.033 -1.033 -4.132
Capital Receipts 0.500 1.195 0.350 0.400 2.445
Capital Receipts - HWD 1.000 1.000
Restricted Funding/Ring Fenced Capital Grant 5.141 0.360 5.501
Harbour Investment Programme 5.626 22.235 27.025 29.700 84.586
TIF - Borrowing paid from NDR 0.149 0.550 0.699
Prudential Borrowing/Borrowing supported by loans charges 0.711 20.168 0.027 20.906
Additional Funding from Revenue 0.012 0.025 0.037
Funded by Reserves 6.016 0.208 0.000 6.224
Loans Fund Review 2.769 0.000 1.331 4.100
COVID Funding 4.507 0.000 0.000 4.507
Unallocated General Fund 2.957 0.000 0.000 2.957
Estimated Capital Funding 45.568 62.563 38.010 39.229 185.370
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3.2 Summary of Capital Plan reported as at 31 December 2022 
3.2.1 The capital plan included in the December capital monitoring is summarised in
the table below: 
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Total
£m
Executive Director - Douglas Hendry:          
Education 6.336 4.843 2.226 0.000 13.405
Facility Services - Shared Offices 2.249 2.492 0.428 0.000 5.169
Major Projects/CHORD 4.210 1.351 0.000 0.000 5.561            
Executive Director - Kirsty Flanagan:          
ICT 1.289 1.258 0.771 0.000 3.318
Roads and Infrastructure 25.352 46.349 33.028 30.091 134.820
Development and Economic Growth 4.282 0.898 0.000 0.000 5.180            
Health and Social Care Partnership 0.628 1.920 0.428 0.000 2.976            
Live Argyll 0.560 1.106 0.428 0.000 2.094            
Total 44.906 60.217 37.309 30.091 172.523 
3.3 Proposed Revisions to Capital Plan 
3.3.1  As part of the capital planning process, departments reviewed the approved
capital plan in terms of the timing and cost of projects and updated the Service
Asset Management Plans (SAMPs) or Group Asset Management Plan (GAMP)
accordingly. 
3.3.2 The main adjustments reflect the inclusion of additional funding for flood
prevention totalling £0.233m, Cycling Walking Safer Streets funding totalling
£0.376m, Place Demonstrator Funding of £0.664m for Our Modern Workspace
and Free School Meals totalling £2.934m. This results in additional funding and
additional expenditure so has no overall impact to the budget gap.
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3.3.3 Other amendments include re-profiling of anticipated expenditure across the
programme. The revisions are summarised in the table below. 
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Total
£m
Executive Director - Douglas Hendry:          
Education 0.807 2.127     2.934
Facility Services - Shared Offices 0.664       0.664
Major Projects/CHORD         0.000            
Executive Director - Kirsty Flanagan:          
ICT         0.000
Roads and Infrastructure 0.078     0.155 0.233
Development and Economic Growth   0.376     0.376            
Health and Social Care Partnership         0.000            
Live Argyll         0.000  
1.549 2.503 0.000 0.155 4.207 
3.4 Proposed Block Allocations 2025-26 
3.4.1  The block allocation to Services for 2025-26 is based on the General Capital
Grant award for 2022-23 of £9.724m less the flooding allocation of £0.155m and
adjusted to remove the PSHG allocation of £1.033m leaving a block allocation
available to spend on capital projects of £8.536m. 
3.4.2 The block allocation is allocated to services based on a proportionate
percentage basis. Services have each prepared SAMPs in which they outline
the projects they would propose to spend their block allocation on.   
3.5 Anticipated Shortfalls, Cost Pressures and Risks Identified 
Anticipated Shortfalls 
3.5.1 As part of the Service Asset Management plans, two anticipated shortfalls
amounting to £0.447m have been identified that require additional funding over
and above the block allocation. The first totalling £0.137m relates to the
replacement of two ICT systems which are both approaching end of contract
and replacement costs are higher. The second relates to cemeteries and totals
£0.310m. There are six cemeteries that have an operational life of 5 years or
less based on the number of lairs left therefore this would support their
extension. 
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Further Cost Pressures and Risks 
3.5.2  As capital projects are based on cost estimates at a point in time, there is
always a risk they will cost more than originally planned, particularly where there
has been project delays.  Where there are major change projects there is a high
likelihood of the project requiring more budget than is currently in the capital
programme which has been emphasised over the last two years with projects
still catching up from the impact of COVID-19. 
3.5.3 Although the direct impact of COVID on most local services has reduced or
even ceased altogether over the last 12 months, COVID-19 in conjunction with
the UK exit from the European Union and the Russian invasion of Ukraine,
continues to affect worldwide supply chains. This has the impact of reducing the
availability of supplies and materials resulting in cost increases through a
combination of higher prices and longer materials delivery lead times. 
In recent years additional funding of £8.803m has been allocated to the capital
programme for this purpose which has mitigated the impact to date however, as
detailed in the table below, only £0.703m remains unallocated to projects facing
inflationary pressures. 
3.5.4 Following the decision at the Policy and Resources Committee on 9th December
2021, the Rothesay Pavilion project is on pause due to a substantial increase in
the project costs as a result of the main contractor going into administration in
March 2020. The future of the project and its costs remain uncertain at this time
whilst additional funding is sought to bring it to a conclusion. 
3.5.5 
3.5.6 
In previous years, since the Capital Grant settlement has declined, additional
funding has been allocated to the Roads Reconstruction Service to ensure
Roads are maintained to an adequate standard. If no additional funding is
allocated to future years during this budget setting process then there will be a
significant drop off in funding for this Service which would result in the
deterioration of the condition of roads. The Roads Service have done some
analysis work around this which has demonstrated that an annual investment of
£3m would lead to substantial deterioration of the overall roads condition, an
annual investment of £5m would be a slower deterioration, an £8m annual
investment would result in a steady state of roads condition and an £11m
annual investment for the next 20 years would see a substantial improvement.
The current allocation in 2023-24 is £3.4m. 
As mentioned in paragraph 3.5.1, ICT face an immediate shortfall in 2023-24
relating to the replacement of two ICT systems which has been included within
the budget gap figures reported. They also face pressures in future years and
Funding for Capital Inflationary Pressures £m
COVID-19 Funding 0.257
February 2021 Budget Meeting - Capital Cost Pressures 4.646
February 2022 Budget Meeting - Capital Cost Pressures 3.900
Total Additional Funding Allocated to Capital 8.803
Allocated to Projects within Capital Programme (5.779)
Committed for future years (2.321)
Balance Remaining 0.703
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3.5.7 
3.5.8
current projections suggest there will be an unfunded shortfall in 2024-25 of
£0.323m and in 2025-26 of £0.120m relating to PC Replacement, Telecomms
Infrastructure and Server Sustainability. 
There is also a pressure beyond 2023-24 in relation to the ban on
biodegradable municipal waste being disposed of via landfill from 2025. A
capital cost pressure of £3.5m is currently anticipated in addition to revenue
pressures. A report outlining the options available was presented to the
Environment, Development and Infrastructure Committee on 1 December 2022
and Members may wish to consider utilising some of the one-off gain from
Service Concessions to fund this pressure. 
The Council has submitted an application to the Scottish Government Learning
Estate Investment Programme (LEIP). The initial financial case suggests the
total construction cost for Mull School would be in the region of up to £35.5m.
The Council would be responsible for the upfront cost of any infrastructure
required and the Scottish Government will provide revenue funding through an
annual payment over 25 years on the basis that certain outcomes have been
achieved.  The funding of the project will be a mixture of Scottish Government
Funding, Council funding and borrowing.  The more capital funding the Council
can provide the less borrowing and revenue pressure. 
3.5.9  The Capital Programme has been structured to address the majority of the
Council’s high risk assets.  In 2023-24, service asset managers will develop
business cases and plans to tackle the other high risk assets which are not
addressed by projects within the Capital Programme for 2023-24 to 2025-26.
3.6 Funding Options Identified to reduce gap and address pressures 
3.6.1 
3.6.2
A separate report is contained within the budget back regarding a Service
Concession one-off gain totalling £35.9m. Members may wish to consider
allocating some of this funding to the pressures and risks outlined in paragraphs
3.5.2 to 3.5.9. 
Other sources of funding could be utilised such as the Recovery and Renewal
fund of £1.360m. This provision was created 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.   
3.6.3 
3.6.4
The PSHG allocation could be reduced to match actual funding received from
the Scottish Government which would generate a saving of £0.276m across
three years. 
Historically capital receipts were allocated on the basis of 50% of proceeds to a
central capital fund, 20% to the area in which the asset is sold and 10% to each
of the other three areas. This has not happened since before 2017-18 when the
Capital Grant settlement reduced and the receipts were required to balance the
capital programme. The £1.5m sitting within the centre is included within the
management/operational savings within the revenue budget report included in
this pack, however there are also historical balances within control accounts for
each of the areas which again have also not been utilised since pre 2017-18. It
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is recommended that these balances are transferred to the current capital
programme to fund the pressures faced. These total £0.071m as follows: 
Area Amount
£m
Mid Argyll Kintyre & Islay  0.005
Oban Lorne & the Isles 0.050
Bute & Cowal 0.015
Helensburgh & Lomond 0.001
Total 0.071 
3.6.5  Borrowing could be taken out to cover the gap in the programme however this
creates a revenue cost. To use borrowing to fund the £0.725m gap currently
identified would create an annual revenue pressure of £0.046m. 
3.7 Comparison of Revised Plan to Estimated Capital Funding 
3.7.1  The capital plan as at 31 December 2022, including the new block allocation for
2025-26, has been compared to the estimated funding (noted in section 3.1).    
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Total
£m
Capital Plan as at December 2022 44.906 60.217 37.309 30.091 172.523
Proposed revisions to capital plan 1.549 2.503 0.000 0.155 4.207
Estimated future years block allocation       8.536 8.536
Projected overspend as at December 2022 0.382 0.000 0.000   0.382            
Total Revised Plan 46.837 62.720 37.309 38.782 185.648
Total Revised Funding 45.568 62.563 38.010 39.229 185.370
Total Surplus / (Gap) (1.269) (0.157) 0.701 0.447 (0.278) 
3.7.2  The total gap currently within the capital programme to 2025-26 is £0.278m. 
Various elements contribute to this gap as summarised in the table below.  After
adjusting for the anticipated shortfalls and cost pressures identified within
section 3.5.1 of this report, the total gap within the capital programme is
£0.725m, see table below. 
Summary Detail £m
Projected
overspend as at 31
December 2022
The Capital monitoring report as at December reported an
anticipated overspend of £0.727m over the life of the
programme. This position has since been refined and
funding drawn down from capital earmarked reserves
where applicable resulting in a reduced overspend of
£0.382m.
(0.382)
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2023-24 Capital
Grant
Capital grant was estimated at the same level as the 2022-
23 reduced settlement however there has been a small
increase in the 2023-24 settlement.
0.047
2024-25 Capital
Grant
Capital grant was estimated at the same level as the 2022-
23 reduced settlement however there has been a small
increase in the 2023-24 settlement.
0.047
2025-26 Capital
Grant
Capital grant was estimated at the same level as the 2022-
23 reduced settlement however there has been a small
increase in the 2023-24 settlement.
0.047
Capital Receipts
Adjustments
within existing
programme
Capital receipts estimated last year over the 3 year
programme have reduced by £0.037m.
(0.037)
Total Surplus / (Gap) prior to Anticipated Shortfalls and Cost Pressures (0.278)
Anticipated
Shortfalls
Anticipated Shortfalls as noted at 3.5.1 of this report. (0.447)
Total Surplus / (Gap) after Anticipated Shortfalls and Cost Pressures (0.725) 
3.7.3  Council should give consideration as to how to fund the £0.725m gap within the
capital programme. If the gap was funded through borrowing it would create a
revenue cost pressure of £0.046m per annum which has not been built into the
revenue budget overview report. 
3.8 Updated Capital Plan 
3.8.1 The table below shows a summary of the updated capital plan and further detail
is contained within Appendix 3.  This excludes the anticipated shortfalls and cost
pressures identified as these are subject to Member approval.   
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Total
£m
Executive Director - Douglas Hendry:          
Education 7.155 6.970 2.226 2.219 18.570
Facility Services - Shared Offices 2.929 2.492 0.428 0.427 6.276
Major Projects/CHORD 4.558 1.351 0.000 0.000 5.909            
Executive Director - Kirsty Flanagan:          
ICT 1.289 1.258 0.771 0.768 4.086
Roads and Infrastructure 25.436 46.349 33.028 34.514 139.327
Development and Economic Growth 4.282 1.274 0.000 0.000 5.556            
Health and Social Care Partnership 0.628 1.920 0.428 0.427 3.403            
Live Argyll 0.560 1.106 0.428 0.427 2.521            
Total 46.837 62.720 37.309 38.782 185.648 
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4. CONCLUSION 
4.1 
4.2
The capital plan funding assumptions have been updated, the plan extended for
a further year and block allocations allocated to services for the additional year. 
Taking into consideration the current capital programme, anticipated shortfalls
and cost pressures there is a reported gap of £0.725m. If borrowing was taken
out to fund this gap it would create a revenue cost pressure of £0.046m per
annum. 
The capital programme faces other significant pressures in the years beyond
2023-24 with the key areas highlighted within section 3.5 of this report.
Consideration should also be given as to how these can be funded and the further
pressures highlighted within the GAMP/SAMPs. 
4.3  Estimated funding for the 2025-26 capital programme has been based on the
General Capital Grant received in 2022-23. The Scottish Government has
previously confirmed that the indicative General Capital Grant settlements up to
2025-26 will remain constant at the same level as the 2021-22 settlement
therefore this was a prudent approach at that time.
5. IMPLICATIONS 
5.1 Policy – Sets out the approach to capital planning. 
5.2 Financial – Outlines the funding and commitments for the capital plan 2022-26. 
5.3 Legal - The funding for new expenditure may not address all the Statutory and
Regulatory requirements in relation to Health and safety.   
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 – None. 
Equalities – None. 
Socio-Economic Duty – None. 
Islands Duty – None. 
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 are risks around level of capital receipts which could result in red
risk assets not being addressed. 
5.7 Customer Service – None. 
Kirsty Flanagan
Executive Director/Section 95 Officer
9 February 2023
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Policy Lead for Finance and Commercial Services: Councillor Gary
Mulvaney 
APPENDICES:
Appendix 1 - Proposed Asset Disposals
Appendix 2 - Restricted Funding 
Appendix 3 - Proposed Capital Plan 2023-26 
For further information please contact Anne Blue, Head of Financial Services
anne.blue@argyll-bute.gov.uk
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Appendix 1 - Proposed Asset Disposals
Property
Land at Pilot Street
Land at Former Police Station, Garelochhead
Site of former Cowal Teacher's Centre, Sandbank
Ground at Baliscate Roads Depot
Bridge of Orchy School
Land at Shore Cottage,
Glencreran Schoolhouse
Castle Toward (outstanding balance)
Blairvadach House, Shandon, Helensburgh (Phase 2)
Auchenlochan access
Shop, 3 Montague Street
Ashfield Primary School
Area of ground adjoining Pier House Fionnphort, Isle of Mull
Land at Broom Road,
Ardchonnel Primary School
Former Girl Guide Hut, Dunclutha Lane
Former Erray Road Depot
Skipness Primary School
Dunclutha Children's Home
Former Lochgilphead High School (site 2)
Former Lochgilphead Primary School
Former Registrar Office, Witchburn Road
Witchburn Road site, former Finance Office
Ground at 125 Frederick Street
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Appendix 2 - Restricted Funding
2022-23
£m
2023-24
£m
2024-25
£m
2025-26
£m
Future
Years
£m
Total
£m
Education
CO2 Monitors 0.077 0.077
Education Total 0.077 0.000 0.000 0.000 0.000 0.077
Shared Office Accommodation
Our Modern Workspace - Place Demonstrator Fund 0.664 0.664
Shared Office Accommodation Total 0.664 0.000 0.000 0.000 0.000 0.664
Roads & Infrastructure Services
STTS 0.958 0.958
Depot Rationalisation - Appin Depot Site 0.150 0.150
Electric Vehicle Chargers 0.097 0.097
Coastal Communities Funding (Crown Estate) 0.400 0.400
Transport Scotland 0.131 0.131
Roads & Infrastructure Services Total 1.736 0.000 0.000 0.000 0.000 1.736
Development & Economic Growth
H&L Cycleways 0.240 0.150 0.390
SPT Cycleways 0.203 0.203
Island Infrastructure Fund 0.102 0.102
Coastal Communities Funding (Crown Estate) 0.562 0.210 0.772
HITRANS 0.050 0.050
Development & Economic Growth Total 1.157 0.360 0.000 0.000 0.000 1.517
Major Projects
Helensburgh Waterfront Development 0.378 1.000 1.378
Kilmory Business Park 1.129 1.129
Major Projects Total 1.507 1.000 0.000 0.000 0.000 2.507
TOTAL FUNDING 5.141 1.360 0.000 0.000 0.000 6.501
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Overall Summary
Service
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Education 7,155 6,970 2,226 2,219 18,570
Shared Offices 2,929 2,492 428 427 6,276
CHORD 4,558 1,351 0 0 5,909
ICT 1,289 1,258 771 768 4,086
RIS 25,436 46,349 33,028 34,514 139,327
DEG 4,282 1,274 0 0 5,556
HSCP 628 1,920 428 427 3,403
Live Argyll 560 1,106 428 427 2,521
Overall Total 46,837 62,720 37,309 38,782 185,648
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Education
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability Education Asbestos Control/Removal Works 7 0 0 0 7
Block Allocation - Education 12 4,231 2,226 2,219 8,688
Digital Inclusion 20-21 9 0 0 0 9
Free School Meals 821 2,127 0 0 2,948
Homeless Houses - Housing Quality Standard 1 0 0 0 1
Internal Refurbishment Budget 7 0 0 0 7
Lochgilphead Primary School Demolition 246 0 0 0 246
Pre-5's/Nurseries 1 0 0 0 1
Primary Schools 3,354 23 0 0 3,377
School Houses - Housing Quality Standard 26 0 0 0 26
Secondary Schools 843 0 0 0 843
Asset Sustainability Total 5,327 6,381 2,226 2,219 16,153
Service Development Education Bowmore Primary School - Gaelic Medium Grant 38 0 0 0 38
Clyde Cottage - 600 hours provision 23 0 0 0 23
CO2 Monitoring - Covid Mitigation in Schools 116 0 0 0 116
Early Learning and Childcare - 1140 Hours 1,036 19 0 0 1,055
Service Development Total 1,213 19 0 0 1,232
Strategic Change Education Campbeltown Schools Redevelopment 76 0 0 0 76
Dunoon Primary School 304 200 0 0 504
Kirn Primary School 99 0 0 0 99
Replacement of Oban High School 136 370 0 0 506
Strategic Change Total 615 570 0 0 1,185
Overall Total 7,155 6,970 2,226 2,219 18,570
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Shared Office
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability Shared Offices Argyll House, Dunoon 12 0 0 0 12
Asbestos Capital Property Works 51 0 0 0 51
Block Allocation 0 193 398 427 1,018
Bowmore Area Office 0 76 0 0 76
Burnett Building 0 110 0 0 110
Capital Property Works 38 0 0 0 38
Fire Risk Assessment Works 14 0 0 0 14
Helensburgh and Lomond Civic Centre - Emergency Heating Pipework 43 0 0 0 43
Hill Street Dunoon Rewire 33 0 0 0 33
Kilmory Castle 2 1,409 0 0 1,411
Legionella Control Works 215 0 0 0 215
Manse Brae District Office 1 0 0 0 1
Manse Brae Roads Office 2 0 0 0 2
Our Modern Workspace 774 526 30 0 1,330
Asset Sustainability Total 1,185 2,314 428 427 4,354
Strategic Change Shared Offices Campbeltown Office Rationalisation 1 0 0 0 1
Carbon Management - Group Heating Conversion Project (Prudential Borrowing) 10 0 0 0 10
Carbon Management Business Cases (FPB) 60 0 0 0 60
Carbon Management Capital Property Works 16/17 20 0 0 0 20
Cleaner Energy 567 178 0 0 745
Cleaner Energy 2022-23 500 0 0 0 500
Helensburgh Office Rationalisation  (FPB,REC) 310 0 0 0 310
Non-NPDO Schools PV Panel Installations 88 0 0 0 88
NPDO Schools Solar PV Panel Installations 183 0 0 0 183
Oil to Gas Heating Conversions (FPB) 5 0 0 0 5
Strategic Change Total 1,744 178 0 0 1,922
Overall Total 2,929 2,492 428 427 6,276
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Major Projects
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Strategic Change CHORD CHORD - Dunoon 55 0 0 0 55
CHORD - Helensburgh -Public Realm Imprv 28 0 0 0 28
CHORD - Oban 651 0 0 0 651
Helensburgh Waterfront Development 3,426 285 0 0 3,711
HWD - FFE 344 0 0 0 344
Kilmory Business Park Phase 2AA 54 1,066 0 0 1,120
Strategic Change Total 4,558 1,351 0 0 5,909
Overall Total 4,558 1,351 0 0 5,909
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
ICT
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability ICT Block Allocation - ICT 0 919 771 768 2,458
PC Replacement 522 0 0 0 522
Server Sustainability 187 64 0 0 251
Telecomms Network 78 20 0 0 98
Asset Sustainability Total 787 1,003 771 768 3,329
Service Development ICT Applications Projects 502 255 0 0 757
Service Development Total 502 255 0 0 757
Overall Total 1,289 1,258 771 768 4,086
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Roads and Infrastructure Services
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability RIS Bin Replacement Programme 100 0 0 0 100
Block Allocation 0 0 0 4,268 4,268
Bridge Strengthening 215 1,484 350 0 2,049
Bute Sea Wall Repairs 148 602 0 0 750
Coastal Change Adaptation 0 159 0 0 159
Coastal Protection 15 85 100 0 200
Environmental Projects 734 100 100 0 934
EV Quick Chargers 93 0 0 0 93
Flood Prevention 88 769 305 155 1,317
Footway Improvements 269 0 0 0 269
Glengorm - Capping 82 0 0 0 82
Glengorm - Cell and Transfer Station (PB) 1,200 0 0 0 1,200
Helensburgh CHORD - Signage etc 0 10 0 0 10
Helensburgh Flood Mitigation 4 428 0 0 432
Investment in Active Travel 370 130 0 0 500
Lighting 140 750 150 0 1,040
Local Bridge Maintenance Fund 475 4,972 0 0 5,447
Play Park Renewal 0 312 235 391 938
Public Convenience Upgrades 82 0 0 0 82
Roads Reconstruction 8,679 4,203 3,412 0 16,294
Roads Reconstruction - Helensburgh CHORD 0 47 0 0 47
Roads Reconstruction - Oban CHORD 3 0 0 0 3
Tobermory Car Park 576 0 0 0 576
Asset Sustainability Total 13,273 14,051 4,652 4,814 36,790
Service Development RIS Campbeltown Old Quay 43 0 0 0 43
Fleet Management 499 0 0 0 499
Fleet Management - Prudential Borrowing 1,187 1,000 0 0 2,187
Lismore Ferry Replacement 19 15 20 0 54
Lochgilphead Depot Rationalisation 8 0 0 0 8
Oban Depot Development 17 0 0 0 17
Preliminary design for  Regional Transport projects (tif) 16 0 0 0 16
Witchburn Road Demolition -1 0 0 0 -1
Service Development Total 1,788 1,015 20 0 2,823
Strategic Change RIS Campbeltown Flood Scheme 3,958 9,048 1,331 0 14,337
Harbour Investment Programme PB 5,626 22,235 27,025 29,700 84,586
Street Lighting LED Replacement 791 0 0 0 791
Strategic Change Total 10,375 31,283 28,356 29,700 99,714
Overall Total 25,436 46,349 33,028 34,514 139,327
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Development and Economic Growth
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Service Development DEG Ardrishaig North Active Travel 712 168 0 0 880
Cycleways - H&L (FSPT) 240 150 0 0 390
Dunoon Cycle Bothy 266 0 0 0 266
Dunoon STEM Hub 603 0 0 0 603
Gibraltar Street Public Realm Improvements 248 0 0 0 248
Helensburgh Public Realm - Arts Strategy Fund 51 0 0 0 51
Hermitage Park 69 0 0 0 69
Nature Restoration Fund 346 0 0 0 346
Safe Streets, Walking and Cycling (CWSS) 544 376 0 0 920
Town Centre Funds 1,054 30 0 0 1,084
Service Development Total 4,133 724 0 0 4,857
Strategic Change DEG 01 TIF - Lorn/Kirk Road 1 0 0 0 1
09 TIF - Oban Airport Business Park 101 0 0 0 101
TIF - Halfway House Roundabout 47 550 0 0 597
Strategic Change Total 149 550 0 0 699
Overall Total 4,282 1,274 0 0 5,556
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Health & Social Care Partnership
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability HSCP Ardfenaig 43 87 0 0 130
Block Allocation 0 577 428 427 1,432
Capital Property Works 0 96 0 0 96
Digitalising telecare 0 100 0 0 100
Dunoon Hostel 33 0 0 0 33
Eadar Glinn 0 196 0 0 196
East King Street Childrens Hospital 90 0 0 0 90
Glencruitten Hostel 115 0 0 0 115
Gortonvogie 0 80 0 0 80
Greenwood/Woodlands 105 119 0 0 224
Lochgilphead Resource Centre 0 16 0 0 16
Lorn Resource Centre 1 0 0 0 1
Shellach View 65 0 0 0 65
Struan Lodge Boiler 42 222 0 0 264
Thomson Home Rothesay 0 125 0 0 125
Tigh An Rudha HFE 80 302 0 0 382
Asset Sustainability Total 574 1,920 428 427 3,349
Service Development HSCP Dunclutha Childrens Home 54 0 0 0 54
Service Development Total 54 0 0 0 54
Overall Total 628 1,920 428 427 3,403
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CAPITAL PLAN 2022 - 2026 APPENDIX 3
Live Argyll
Category Service Project
2022-23         
£000s
2023-24         
£000s
2024-25         
£000s
2025-26         
£000s
Total
£000s
Asset Sustainability Live Argyll Aqualibrium 56 0 0 0 56
Campbeltown Museum - Burnet Bldg 0 38 0 0 38
Capital Property Works 0 976 428 427 1,831
Corran Halls - Emergency Heating Works 3 0 0 0 3
Corran Halls Gaelic Centre 160 0 0 0 160
Helensburgh Swimming Pool - Roofing 2 0 0 0 2
Inveraray CARS 21 0 0 0 21
Kintyre Community Education Centre - Lift Shaft Refurbishment 30 0 0 0 30
LA - Victoria Halls - Modular Stage 4 0 0 0 4
Lochgilphead Library Relocation 52 0 0 0 52
Queen's Hall - Partition Wall 1 0 0 0 1
Riverside Leisure Centre - Cladding Upgrade 1 45 0 0 46
Riverside Leisure Centre - Spa Pool Upgrade 80 0 0 0 80
Rothesay Swimming Pool 0 27 0 0 27
The Moat Centre - Gym Store 35 0 0 0 35
The Moat Centre - Heating Upgrade 14 0 0 0 14
Victoria Halls, Helensburgh 80 20 0 0 100
Asset Sustainability Total 539 1,106 428 427 2,500
Strategic Change Live Argyll Carbon Management 21 0 0 0 21
Strategic Change Total 21 0 0 0 21
Overall Total 560 1,106 428 427 2,521 Page 177

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ARGYLL AND BUTE COUNCIL
STRATEGIC ASSET MANAGEMENT BOARD
COUNCIL
23 FEBRUARY 2023
CORPORATE ASSET MANAGEMENT STRATEGY & 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 2023/24.  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 Asset Management Board.  A review of the Asset
Management Board and development of new Capital Investment Strategy 2023 –
2028 is underway and will be shared with Members early in 2023/24 financial year
for implementation.
The underlying principles of the Council’s Asset Management Strategy and Plan
are:-
• The Council’s has a 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.
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ARGYLL AND BUTE COUNCIL
STRATEGIC ASSET MANAGEMENT BOARD
COUNCIL
23 FEBRUARY 2023
CORPORATE ASSET MANAGEMENT STRATEGY & PLAN
2. INTRODUCTION
2.1 The Corporate Asset Management Strategy & Plan establishes the Council’s
overall approach to management of its asset base. In particular it sets out:
• The Council’s has a 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.
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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
3.12
Responsibility for Council assets is held by the two Departments:
• Executive Director Douglas Hendry
• Executive Director Kirsty Flanagan
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 Strategic Asset Management
Board and is responsible for the development of the Corporate Asset Management
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Strategy, production of the Corporate Asset Management Plan, and preparation
of the Capital Plan – referred to as Service Asset Management Plans (SAMP) or
Group Asset Management Plans (B).  More information about the Strategic Asset
Management Board can be found at Appendix A.
3.14 It is noteworthy that a review of the Asset Management Board and development
of new Capital Investment Strategy 2023 – 2028 is underway and will be shared
with Members early in 2023/24 financial year for subsequent implementation this
calendar year.  
Council Current Asset Base
3.15 The table below summarises the asset base of the Council. The Council has an
asset base at 31 March 2022 with a Net Book Value of £706.465m (2021 -
£647.312m) that includes:
Description Number Description Number
Shared Accommodation
(Offices)
27 Roads (km) 2,286
Operational Depots 20 Public Road Bridges 901
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
Learning Centre for pupils
with complex additional
support needs
1 Cemeteries 131
Homes for the Elderly 6 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 11 IT Systems and Devices
(estimated)
16,955
The table includes the majority of the Council’s assets but is not exhaustive. 
3.31 A range of policies in support of good asset management practice have been
developed and are included in the appendices to this document. The asset
management policies approved to date are outlined in Appendix B. In addition
Services have been encouraged to develop policy statements in respect of each
asset group. 
Corporate Asset Management Plan
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3.32 Each year this 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
to further: 
• Strategic Change
• Service Development
• Asset Sustainability.
3.33 In preparing this Asset Management Plan 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
• an identification of opportunities for innovation, asset investment or
disposal
• provision of a context for capital project evaluation helping to prioritise
decisions on spending.
3.34 Each executive director is responsible for the completion of their SAMP, GAMP
summary templates.  Service asset managers prepares the SAMP, GAMP, and
Asset Group Summary templates, which, when approved by the Departmental
Executive Director, will be submitted to the Strategic Asset Management Board.
The Strategic Asset Management Board will evaluate each SAMP / GAMP
(including Asset Management Plans prepared by the HSCP and Live Argyll).
3.35
3.36
In preparing SAMPs / GAMPS, 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 & Priorities for 2023/24
This Corporate Asset Management Plan for 2023/24 reflects the Council's
strategic objectives contained in the Argyll and Bute Outcome Improvement Plan
(ABOIP) and Corporate Plan, capital investment priorities and Service Plans to
support Strategic Change, Service Development and Asset Sustainability projects
in 2023-24 and beyond. These projects have been developed taking account of
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3.37
3.38
3.39
3.40
3.41
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.
The Service Asset Management Plans (SAMPS) & Group Asset Management
Plans (GAMPS) that outline the proposed resource allocation, condition and
prioritisation of capital expenditure are outlined at Appendix C.  
It is clear from the SAMPS / GAMPS 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 – ie 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 2023-24
The Capital Programme for 2023-24 has been structured to address the vast
majority of the Council’s high risk assets and priorities.  However, in 2023-24
there are 2x specific assets and project areas that are currently unfunded that
are deemed to be high risk.  
The high risk assets not addressed within the SAMP / GAMPS for 2023-24 are:-
Asset Name Description of
Risk
Estimated Value 
(£000)
Comments
Key Business
Applications 23/24
Replacement of
Civica Document
Management and
Workflow and
Revenues and
Benefits System
137 There is insufficient
funding to replace
the Revenues and
Benefits System or
the Electronic
Document
Management &
Workflow System
which are both
approaching end of
contract. These have
been categorised as a
red risk.
Cemeteries Diminishing capacity
of burial lairs across
asset base and
network
310 Burial lairs across
cemeteries are a
finite resource.  Due
to age and physical
size some cemetery
sites are nearing
capacity and business
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case / planning needs
to be developed to
consider expansion or
new sites if current
choice for burials is to
be continued.  
4. CONCLUSION
4.1 The aim of this Corporate Asset Management Strategy & Plan including
summarised service / group asset management plans 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 the
Best Value arrangements in terms of Asset
Management.  Financial implications significant in
terms of the planned delivery of capital / revenue and
systematic approach to asset management.  
5.3 Legal - Systematic approach to asset management complies
with various statutory and legal duties such as ensuring
compliance with Disposal of Land (Scotland)
Regulations and ensuring best value / expenditure of
public funds.  
5.4 HR - Strategy and Plan supports prioritised approach to
assets that are required for workforce to undertake their
duties now and in future.  
5.5
5.5.1
5.5.2
Fairer Scotland Duty -
Equalities -
Socio-Economic Duty -
The Strategy and Plan sets out significant investment
in asset base to sustain and improve operational
delivery of Council services for all.  
The Strategy and Plan sets out significant investment
in asset base to sustain and improve operational
delivery of Council services for all.  
These policy and proposal sets a prioritised and
systematic plan to invest in Argyll and Bute region
stimulating or sustaining economic attractiveness of
our area.  Many local businesses also contracted in
implementation of SAMP / GAMPS. 
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5.5.3 Islands Duty - Island investment is prioritised throughout strategy
and plan including several projects to improve
connections and transport.  Notably some of biggest
potential investments is on Mull with LEIP bid and Pier
Upgrades proposed.   
5.6 Climate Change Asset Management Strategy & Plan plus all SAMPS/
GAMPS prioritise Climate Change at service level.
Fleet move to more EVs, Building Design / Efficiency
and waste all included as examples.  
5.7 Risk - This strategy and plan follows Prudential Code and the
Best Value arrangements in terms of Asset
Management.  Financial implications significant in
terms of the planned delivery of capital / revenue and
systematic approach to asset management.  
5.8 Customer Service - Customers will be impacted by individual projects and
investment to sustain or improve assets.  Notable drop
in real terms capital budget over 3-5 year period likely
to lead to reduced customer satisfaction ie service
cessation, remodelling or reduction such as less
building, not as many roads improved.  
Douglas Hendry, Executive Director
Kirsty Flanagan, Executive Director/Section 95 Officer
Policy Lead for Finance and Commercial Services: Councillor Gary
Mulvaney
For further information please contact:
Anne Blue, Head of Financial Services 
Tel:  01586-555269   E-mail anne.blue@argyll-bute.gov.uk
Ross McLaughlin, Head of Commercial Services 
Tel: 01436 658914    E-mail ross.mclaughlin@argyll-bute.gov.uk
9 February 2023
APPENDICES:-
Appendix A – Detail of current arrangements of Asset Management Board
Appendix B – Asset Management Policies 
Appendix C – Service Asset Management Plans (SAMPS) / Group Asset
Management Plans (GAMPS) 
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Appendix A – Details of current Asset Management Board
The Strategic Asset Management Board is responsible for the development of asset
management policy, planning and specification.  In addition, the Board is responsible for
the development and delivery of the asset management improvement programme and to
support the production of the Corporate Asset Management Plan, Capital Plan and for
providing corporate challenge within the asset management process.  
The corporate requirements of asset management will be driven forward by the Strategic
Asset Management Board; which is the link between senior officers and elected members
and the Council’s service operations in respect of matters of policy related to asset
management.  In this way a corporate view will be applied to major proposals relating to
assets.  
The Strategic Asset Management Board responsibilities are:
1. To oversee asset management within the Council by applying a corporate challenge
which ensures that all assets held by the Council are required for operational and
regeneration/economic development purposes linked to corporate, service and
ABOIP objectives and the requirements of Live Argyll and the HSCP.
2. To develop, introduce and fully establish asset management performance, planning
and governance systems.
3. To plan for economic, efficient and effective use of assets, ensuring compliance with
statutory regulations.
4. To prepare the Council’s Corporate Asset Management Strategy and Corporate
Asset Management Plan.
5. To manage the approval process for Service and Group Asset Management Plans.
6. To provide objective appraisal of Initial Business Cases, Outline Business Cases and
Full Business Cases.
7. To provide objective appraisal of Service Asset Management Plans (SAMPs) and
Group Asset Management Plans (GAMPs).
8. To provide objective appraisal of Asset Group Summary templates in relation to the
Capital Plan.
9. To work with stakeholders, both internal and external, in managing its assets
including community planning partners.
10. To review delivery of the Capital Programme.
11. To review the resourcing of the delivery of the Capital Programme.
12. To ensure the capital works undertaken are of a high standard the Board should
ensure that feedback of projects is sought by the users of the building / school / IT
system etc.  The board should review this feedback and pick up on any lessons
learnt.
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13. To resolve issues in respect of project risks for individual projects that have impacted
(reached a level above tolerance).
14. To ensure life cycle costs in terms of building, maintain and decommissioning are
considered in procurement and prior to committing to the project. 
15. To oversee the standardisation and future development of asset specification and
procurement.
16. To undertake a full review of Asset Management IT systems held by the Council and
the development of a strategic approach towards future system integration.
17. Seek to ensure that adequate provision is made for planned programme
maintenance.
It is noteworthy that a review of the Asset Management Board and
development of new Capital Investment Strategy 2023 – 2028 is underway
and will be shared with Members early in 2023/24 financial year for
implementation.    
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APPENDIX B – ASSET MANAGEMENT POLICIES
1.0 INTRODUCTION
2.0 OPERATIONAL PROPERTY ASSET POLICY STATEMENT
3.0 NON-OPERATIONAL PROPERTY ASSET POLICY STATEMENT
4.0 ASSET DISPOSALS POLICY STATEMENT
5.0 ASSET ACQUISITIONS POLICY STATEMENT
6.0 FLEET ASSET POLICY STATEMENT
7.0 INFRASTRUCTURE ASSET POLICY STATEMENT
8.0 ICT ASSET POLICY STATEMENT
9.0 BUILDING ELEMENT RISK CATEGORY POLICY STATEMENT
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1.0 INTRODUCTION
Argyll and Bute Council holds each of its assets as a resource to be used in the
delivery of services and to support and contribute to its corporate objectives. 
This is the fundamental premise that underpins all the Council’s actions in managing
its assets.  From the acquisition of new assets, their operation throughout their
lifetime, right the way through to their eventual disposal, the overall way in which the
Council deploys and accounts for its assets can be tested against the contribution
they make to the overall corporate vision.  It is recognised that all assets can make
particular contributions in terms of:- 
• Optimising asset portfolios to meet changing service needs.
• Reaping financial benefits from savings in running costs and enhancing
capital receipts.
• Implementing corporate plans and strategies in areas such as carbon
reduction and sustainability.
• Acting as a catalyst for partnership working with other public service
providers.
• Supporting the development and role of the Third Sector to provide key
services within communities under the Community Empowerment Act.
Improved service delivery through effective asset management will be achieved
when key assets are in the right location, suitable and fit for purpose and in good
condition.  In particular all property assets will also need to be accessible and energy
efficient. In terms of de-carbonisation, all assets should be used in a sustainable
manner and contribute to a low carbon economy.
The current financial climate has created particular problems for many public bodies. 
For example property assets cannot be so readily acquired, sold and, in some cases
altered.  The challenge for the Strategic Asset Management Board and the Council
will be to consider the changes taking place in the external environment, such as new
workplace practices, the increasing influence of information and communications
technology and the growing importance of sustainability issues and to respond to
these changes by implementing more innovative, aggressive and robust asset
management policies.    
The purpose of this document is to set out a high level Asset Policy framework for
Argyll and Bute Council.  These Policies will, in turn, support the Council’s Asset
Management Strategy and Corporate Asset Management Plan.  The Policies set out
in this document are in respect of:- 
• Operational Property
• Non-Operational Property
• Disposals
• Acquisitions
• Fleet
• Infrastructure
• ICT
• Building Element Risk
These Policies are a dynamic statement of how Argyll and Bute Council expects to
better use and manage its assets. The Policies will be reviewed annually and
updated, where appropriate, to reflect emerging best practice, altered priorities and
any new statutory obligations. 
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2.0 OPERATIONAL PROPERTY ASSET POLICY STATEMENT 
The Strategic Asset Management Board will oversee the management of all
operational property assets to ensure that these resources are operated in an
effective and efficient manner and contribute to an improved provision of services to
the community.   
To do this the Board will:- 
• Ensure property is regarded and managed as a corporate resource as part of
the ‘One Council’ property approach. 
• Ensure best value and best practice in the delivery of property and asset
management services. 
• Review and challenge the need for retaining properties with services. 
• Ensure our property portfolio is suitable for its current use, and supports
effective service delivery, and where practical, provides flexibility for easy
adaptation to meet emerging and future service requirements. Ensure
properties are compliant with relevant legislation. 
• Ensure properties are in an appropriate condition and maintained effectively. 
• Ensure office space is used efficiently. 
• Regularly measure and report the sufficiency of the school estate. 
• Review options for rationalising or consolidating property assets. 
• Regularly monitor and report on the performance of property and put in place
measures for securing continuous improvement. 
• Ensure property running costs, environmental credentials and the
consumption of resources are minimised. 
• Consider the needs of stakeholders. 
• Ensure that comprehensive asset management information to support
decision making is collected, maintained and stored efficiently. 
• Key properties are held for economic development purposes and are
managed by the Estates and Property Development team within Commercial
Services to support local employment, regeneration and business growth. 
3.0 NON-OPERATIONAL PROPERTY ASSET POLICY
STATEMENT 
The Strategic Asset Management Board will review and challenge the non-
operational property assets held by Services.  It will ensure that:- 
• The investment portfolio is managed effectively to maximise income. 
• Rental voids are kept to a minimum. 
• Regular reviews of investment portfolio are carried out to assess purpose of
retention and alternative development options. 
• Underperforming assets are declared surplus to requirements and sold,
leased or transferred to community partners.  
• The cost of managing the non-operational portfolio remains competitive
through review. 
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4.0 ASSET DISPOSALS POLICY STATEMENT 
The Council has a statutory responsibility under the Local Government (Scotland) Act
1973, not to dispose of land at less than the best consideration.  In order to comply
with this obligation it will, in the majority of instances, seek to obtain “market value”
for all surplus assets by:- 
• Enhancing value wherever practicable and appropriate. 
• Advertising on the open market to encourage competition from likely
purchasers. 
• Setting a closing date for offers. 
• Supporting the transfer of certain assets, where appropriate, to the Third
Sector in return for wider community benefits. 
• Generally recommending acceptance of the highest offer submitted in
accordance with the above. 
• Reporting disposals to the Departmental Management Team or appropriate
Committee of the Council seeking approval to proceed in line with Council
Constitution. 
Audit Scotland recommend that consideration should be given to using ”legislation
which allows councils to sell assets at below market value if it is for public benefit,
where this is consistent with a published policy objective, and would achieve Best
Value for the public sector overall”. Therefore in advance of any move to dispose of
an asset, the Council will consider benefits from retaining an asset which may accrue
to the public sector overall. 
The Strategic Asset Management Board, as part of the ‘One Council’ property
approach, will challenge service departments to review their future property
requirements and this will ultimately lead to a net reduction of property assets.  The
Board will ensure arrangements are in place to:- 
• Eliminate as far as possible the number of properties that are poorly used,
unfit for purpose and in poor condition. 
• Pursue disposal options that will maximise the return to the Council where
possible. 
• Become more commercial.  For example to examine the possibility of setting
up joint venture Special Purpose Vehicles (SPV’s), where appropriate, with
the private sector to unlock the latent value of our assets. 
• Fast-track disposal options where possible where unique or significant
beneficial opportunities may exist, or can be created. 
• Deliver capital receipts and revenue savings to the Council through the
prompt and successful disposal of property. 
• Ensure the cost of managing the disposal process portfolio remains
competitive through benchmarking, market testing and regular review. 
In addition to the foregoing, Part 5 of the Community Empowerment (Scotland) Act
2015 has introduced a right for community bodies to make asset transfer requests to
specified public bodies for the transfer of an interest in land or buildings for a
specified purpose.  The act requires public bodies to assess requests against a list of
criteria and to agree the request unless there are reasonable grounds for refusal. 
The Council has developed a set of enhanced procedures to provide a clear and
transparent asset transfer request process to ensure compliance with the act.  Web
pages have also been developed to provide an interactive tool with advice and
guidance, a list of the Council’s assets, contact details, the relevant forms and
documents required to make a request, an “expression of interest form” (to facilitate
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early informal discussions between organisations and officers).  A single point of
contact for enquiries is also provided.
5.0 ASSET ACQUISITIONS POLICY STATEMENT 
The Strategic Asset Management Board’s objective is to ensure that the necessary
professional and technical services are in place to deliver the Council’s capital and
revenue programmes of new build, refurbishment and maintenance works in respect
of developing, consolidating and protecting property assets. 
The Board will ensure that the Property, Design, Estates, Major Projects Client
Management and Asset Management Teams will provide the Council with
construction, procurement, valuation and consultancy services including project
management, project monitoring and budget management.  On this basis the Board
will be in a position to review and determine whether due process has revealed that
acquisition is the only or most favourable option available. 
In the event that the acquisition of an asset is the optimum solution the Strategic
Asset Management Board will ensure efficient procurement of assets and
construction projects by:- 
• Reviewing the integrated and multi-disciplined approach within Commercial
Services.
• Requiring services to follow the methodical and efficient processes contained
within the Council’s approved Capital Planning and Management Guide.
• Overseeing and reviewing the Business Case Development Process.
o Undertaking a rigorous options appraisal process, including
consideration of procurement options available through the Council’s
membership of the Northern Territory hub Co and other frameworks.
o Requiring the demonstration of comprehensive value for money
approach.
• Participating and leading, where appropriate, post project reviews.
6.0 FLEET ASSET POLICY STATEMENT
The Council operates a wide range of fleet and plant to support the delivery of
services. 
The Strategic Asset Management Board requires the services to provide an efficient
and effective Fleet management and vehicle maintenance service. 
Fleet Management ensure that services have:-
• Appropriate vehicles in place to carry out their responsibilities and duties.
• Vehicles which are maintained to DVSA (Driver and Vehicle Standards
Agency) standard.
• Appropriate data available to measure performance and use of fleet and plant
and to enable targets to be established.
• Proportionate information to enable optimum use to be made of the fleet.
• An appropriate training programme in place to support relevant staff and
operators.
• Robust business cases developed to underpin vehicle retention and best
value procurement solutions.
• Plans in place where appropriate to develop a “Green Fleet” policy, including
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infrastructure for public charging. 
• Plans are developed to manage a single council fleet with vehicle brokerage
to ensure best value through vehicle utilisation and whole life costing. 
7.0 INFRASTRUCTURE ASSET POLICY STATEMENT 
The infrastructure portfolio is a complicated collection of diverse asset groups such
as roads, bridges, piers, airports, amenity (e.g. cemeteries, memorials and parks),
street lighting, landfill sites and flood prevention schemes.  The overarching aim of
the Strategic Asset Management Board is to ensure that the service with
responsibility for these asset groups strives for a good quality, well maintained and
sustainable infrastructure network that is not only safe but also contributes to the
needs of the community together with the everyday requirements of the businesses
operating within Argyll and Bute. The Annual Status and Options Report has been
developed for the road, lighting and bridge/structures assets.  This document
includes deterioration modelling and investment scenarios that model likely future
conditions. 
The aim of the Strategic Asset Management Board is to make sure that:- 
• The infrastructure assets perform well in terms of suitability and condition. 
• Appropriate asset management information is gathered, maintained and used
to underpin decision making. 
• Infrastructure meets the needs of users’ requirements and compliance with
relevant legislation and regulations is achieved. 
• Data continues to be gathered and held on appropriate systems.  
• Benchmarking activities continue to inform business improvement actions.  
• All of the above within the confines of the available budgets.
• All assets maximise income generation through the charging regime, where
applicable, and that all fees are collected efficiently and expeditiously 
8.0 ICT ASSET POLICY STATEMENT 
It is the aim of the Strategic Asset Management Board to ensure that the Council’s
ICT assets are utilised in the most effective, efficient and economical manner in
support of the Council’s plans, strategies and service delivery. 
The following approach will be undertaken to achieve this:- 
• Business, corporate and strategic requirements will be identified. 
• Procurement options will be tailored and developed to suit continuing needs,
taking into account ongoing maintenance and sustainability issues throughout
the whole life of the asset. 
• Regular reviews will be conducted to assess fitness for purpose and
performance of the asset in question. 
• Full compliance with legislative and operational requirements during the
withdrawal and subsequent disposal of ICT assets. 
• Comprehensive ICT and asset management information in support of all of
the above will be collected, maintained, stored efficiently and be readily
available. 
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9.0 BUILDING ELEMENT RISK CATEGORY POLICY
STATEMENT
The risk category for building elements is used as part of the condition surveys undertaken by
Property Services. The classification for fabric related elements and building services are as
follows:
Fabric – The condition of an element is based on a combination of factors including site
visual appearance, manufacturer’s guidance on the lifecycle of the element and frequency of
repeated maintenance based on historical knowledge and recorded data. In taking
cognisance of all factors an assessment is made and a score (out of ten) is applied resulting
in a condition percentage being allocated to the element. A score of less than 40% is
classified as bad and categorised as a red risk. A score between 40% and 60% is classified
as poor and categorised as an amber risk. A score between 60% and 85% is classified as
satisfactory and categorised as a yellow risk. A score greater than 85% is classified as good
and categorised as a green risk.
In addition to overall condition and therefore the risk associated with elements, the Property
Officers also identify "Hot Spots". These are generally small areas of an element whose
condition is such that they do not significantly influence the overall score but require attention
as their failure is likely to result in a significant disruption to the building functioning as
intended. An example of this would be a bad condition flat roof over a boiler house where the
failure of the roof element would potentially result in the heating failing.
As a result, a capital programme is established that deals with high risk elements including
“Hot Spots”. It is also prudent to include a Health and Safety budget to deal with any
emergent issues throughout the financial year.
Services - Mechanical & Electrical – this assessment is based on the elemental lifecycle of
the specific mechanical or electrical element or sub element. The assessment is coupled with
the support of statutory cyclical service reports and industry standard recommendations. In
taking cognisance of all factors an assessment is made and a score (out of ten) is applied
resulting in a condition percentage being allocated to the element. A score of less than 40% is
classified as bad and categorised as a red risk. A score between 40% and 60% is classified
as poor and categorised as an amber risk. A score between 60% and 85% is classified as
satisfactory and categorised as a yellow risk. A score greater than 85% is classified as good
and categorised as a green risk.
In addition to the overall elemental condition and therefore the risk associated with elements,
the Property Maintenance and Technical Officers also identify "Hot Spots". These are
generally parts of an element where condition is such that they do not significantly influence
the overall score but require attention as their failure is likely to result in a significant
disruption to the building functioning as intended.
As a result, a capital programme is established that deals with high risk elements including
“Hot Spots”. It is also prudent to include a Health and Safety budget to deal with any
emergent issues throughout the financial year.
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Appendix C – 
Service Asset Management Plans (SAMPS) / Group Asset Management
Plans (GAMPS) 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY 
NOTE: Highlighted text require a further update which can be provided in due course
Asset Group Education  3rd Tier Manager Morag Brown / 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 15 50 0 0 15 50 1 0
2-18 schools 4 2 2 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   0 0   0 0
School Houses 19   0 0   0 0
Investment
(current and
planned)    Funding source Current Year Anticipated Investment (£m)  
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
2.770 2.243 2.226 2.232
Block Allocation
Carried
Forward*
Scottish
Government
1.515 2.011  
1140 Hours Scottish
Government
1.036 0.019  
CO2 Grant Scottish
Government
0.116   
Gaelic Grant Scottish
Government
0.038   
New Schools Scottish
Government
0.615 0.570  
Revenue Council 0.246   
6.336 4.843 2.226 2.232
* Previous years commitments / carry forward due to combination of COVID19, labour / contractor
shortages / holiday period has contributed to carry forward to future years. May be future carried
forward to future years
2022-23 Overview 
Investment Strategy
• The current strategy is to focus on high and medium Asset Sustainability priority projects - no funding is allocated
to ‘service development’ or ‘strategic change projects’
• The aim is to maintain the current condition scores and improve suitability scores
• £1.036M reserved for 1140 hours ELC expansion 
• £2.92M reserved for Asset Sustainability along with £1.515M carry forward was 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 
• Within the block allocation a contingency budget was allocated to address emerging issues.
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• Projects identified via Condition + Suitability Assessment and Learning Estate Strategy
Risks
Asset sustainability
• 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
scores and could result in component failure and building closure.
• 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 and revenue
(maintenance / reactive) expenditure.   This is beginning to impact on the use of buildings, capacity of the school,
flexibility to deliver the curriculum, 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
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
• At current funding levels the focus will remain focused on high and medium Asset Sustainability priority projects
- no funding is allocated to ‘service development’ or ‘strategic change projects’
• The aim is to maintain the current condition scores and improve suitability scores
• £2.243M 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
• Within the block allocation a contingency budget was allocated to address emerging issues.
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. Progress LEIP Bid for
new Campus on Mull
~£35m over
5 years
(Council pay
up front but
50%
recouped
over 25
years)
Calculated Political and
financial
backing given
at Council
Sept 2022
Strategic Change
2.Deliver Learning Estate
Strategy Aims – condition
B or better plus outdoor
enhancements
Block Indicative NA Service Development
3. Asset Sustainability Block Indicative NA Asset Sustainability
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability
Nil
Climate Change - See below
Gaelic Medium
Service Development Climate Change - See below Climate Change - See below
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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.
Links to relevant strategies
Corporate Asset Management Strategy
Learning Estates Strategy 
CO6: We have an infrastructure that supports sustainable growth
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Shared Accommodation 3rd Tier Manager Craig Houston
Description of
Asset Group
and Condition
Assessment
The condition/suitability information for the assets in the group has been extracted from the
Council’s Property Management System (Concerto) and have been assessed using the Scottish
Government Core Facts methodology.  
Asset Group No
and/or
value.
Condition Suitability
A B C D A B C D
Shared Offices (Owned) 26 2 24 0 0 8 14 4 0
Shared Offices (Leased) 1 0 1 0 0 0 1 0 0
Investment
(current and
planned)
Funding Funding source
Current
Year (£m) Anticipated Investment (£m)
2022-23 2023-24 2024-25 2025-26
Block Allocation in
Year Allocation
Scottish
Government 0.561 0.431 0.428 0.429
Block Allocation
carried forward
Scottish
Government 1.688 2.061
Place Demonstrator
Fund
Scottish
Government 0.664
TOTAL 2.913 2.492 0.428 0.429
2022-23 Overview
Investment Strategy
• The investment strategy for Shared Office Accommodation in2022-23 was to focus on improving building
elements throughout the asset group, whose condition was assessed as being either poor (C rating), bad (D
rating) or is becoming life-expired, by delivering Asset Sustainability projects on a prioritised basis - no
funding was allocated to ‘Service Development’ or ‘Strategic Change’ projects.
• The aim was primarily to maintain buildings such that their condition is assessed as being satisfactory (B
rating) or good (A rating). On a secondary basis the investment strategy looks to improve the suitability of
buildings to function more efficiently and effectively as offices.
• During 2022-23 the Our Modern Workspace programme commenced to rationalise the council’s office
estate and support agile working. Existing budgets were reviewed for affected buildings and circa £660k was
reallocated for use by the project. Match funding of £664k was obtained from the Place Demonstrator Fund
(part of the Scottish Government’s Place Investment Fund)
Risks
1. Significant backlog of maintenance work includes roof repairs, rewiring, 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.
2. Diminishing level of investment coupled with increasing works costs (inflation, material/labour costs) mean
many buildings and building elements are deteriorating at a rate which may mean that there improvement is
not be able to be addressed.  This will continue unless the capital allocation and/or revenue budget is
increased
3. Under investment increases the risk of both reputational damage to the Council from poor appearance of
buildings and third party insurance claims from building users (both staff and visitors)
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
• At proposed funding levels, the investment strategy for Shared Office Accommodation will continue to focus
on improving building elements throughout the asset group whose condition is assessed as being poor, bad
or is becoming life-expired by delivering Asset Sustainability projects on a prioritised basis. Funding including
match funding is also allocated to Our Modern Workspace which is considered to be a ‘Strategic Change’
project of low cost. No funding was allocated to ‘Service Development’
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• The ongoing aim is primarily to maintain buildings such that there condition is assessed as being satisfactory
(B rating) or good (A rating). On a secondary basis the strategy looks to improve the suitability of buildings to
function more efficiently and effectively as offices.
• The proposed block allocation will be used to deliver asset sustainability projects on a prioritised/value for
money basis to upgrade: roofs; windows; office related car parks, electrical installations (re-wires), heating
plant etc. to ensure ongoing compliance with health and safety legislation.
• During 2023-24, the proposed funding will continue to be used, in conjunction with match funding, to
deliver the Our Modern Workspace programme to rationalise the office estate and support the Council’s
move to agile working.
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. Conclude OMW
Programme £1.2m indicative £0 Strategic Change
2. Property Upgrade of
Municipal Buildings, Oban £260k indicative £0 Asset Sustainability
3. Re-Wire Kilmory aligned
to OMW Programme £1.4m indicative £0 Asset Sustainability
The Council has already made a significant reduction to its carbon footprint and is arranging to achieve net zero by
2045. This will require an appropriate carbon related audit of the Shared Accommodation properties, to allow a
Strategy to be developed that results in the production of an Action Plan. Following on from that the Council will
need to set aside funding to allow projects, from the Action Plan, to be delivered. The extent of the funding
requirements is currently unknown.
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability Nil No external/match funded opportunities
Service Development No Service Development projects No Service Development projects planned
Strategic Change No Strategic Change projects Climate Change - See below
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.
Links to relevant strategies
Corporate Asset Management Strategy
Decarbonisation Plan 2021
CO6: We have an infrastructure that supports sustainable growth
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group HSCP 3rd Tier Manager James Gow
Description of
Asset Group
and Condition
Assessment
In addition to the above, an independent report on the condition and suitability of the 6 care homes was
commissioned by the HSCP which identified a large number of backlog maintenance issues. A project group
has been established to prioritise remedial works within the resources available and taking into account that
it is likely that some of the estate will not be operational in the longer term. Health & Safety risks have also
been identified in respect of sprinkler systems and emergency power generators. Given the review and
delivery of the new care home replacement project (which is at early stages) some of these health and safety
or priority works may be required to maintain facilities in safe and operational condition.
The HSCP operates services from 31 Council owned properties, many of which have significant
backlog maintenance and health safety related maintenance and improvement requirements.
A project is on-going to purchase the Kintyre Care Home (Campbeltown) which will expand the
portfolio in 2023.
A review of customer needs and future demographic demands is underway which will inform
a routemap for new CareHomes and supported living throughout our region. This will inform
future investment in our estate.
Example 1
Asset Group No. Condition Suitability
A B C D A B C D
Elderly Persons Homes 6 6 5 1
Children’s Homes 5 3 2 3 2
Hostels 3 3 3
Resource Centres 3 3 1 1 1
Offices 8 3 5 1 6 1
Other 6 6 2 3 1
Investment
(current and
planned)
Funding Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
0.550 0.442 0.428 0.429
Block Allocation
Carried Forward
Scottish
Government
0.078 1.478
0.628 1.920 0.428 0.429
2022-23 Overview
Investment Strategy
Backlog maintenance and suitability requirements are being prioritised within the budget available which is not
sufficient to bring all of the properties operated by the HSCP up to a good standard. Investment is being targeted at
essential maintenance, weather proofing and health and safety related priorities. The care home estate in particular
requires internal redecoration. The work plan also takes into account priorities highlighted by the care inspectorate.
It is anticipated that a strategic transformational project to consider new care models and care home replacement
will be taken forward in 2022/23 and 2023/24. The first phase will be business case development and will be
progressed in partnership between the HSCP and A&B Council. The HSCP has also recognised that it does not have
sufficient management capacity at present and is in the process of appointing a new senior manager with Estates and
Facilities management expertise.
Risks
1. Reputational damage as living conditions for residents is not always of a high standard or reflective of fees charged
2. Poor quality property contributing to difficulties in staff recruitment
3. Health and safety risks have been identified
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Mostly these relate to the care home Estate. Addressing these is being quantified at present.
There is a requirement to address issues in care homes which are unlikely to be in use in the longer term and further
consideration of this balance between short term essential maintenance and longer term transformation is required.
Summary of Planned 2023-24 investment
Total investment available will contribute to:
 Addressing severe backlog maintenance issues within the Care Home Estate
 Address Fire Safety priorities arising from recent review
 Minor redecoration and improvement of Children’s Home Estate
The works will include: essential roof/partial roof replacement and upgrades to manage water ingress;
works to address deficiencies with building services (e.g. re-wires/boiler plant upgrades); works to assist
with compliance with current care home standards and safe access/egress (e.g. lift upgrade). As a result of
the investment, the condition of individual elements will improve but the impact on the overall condition
of the assets is anticipated to remain static, or decline, given that the condition of other building elements
is deteriorating.
An independent detailed review of the care home estate has been completed and identified a significant
investment need which far exceeds available resources.
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. Care Home
refurbishments and
Health & Safety
improvements (sprinklers,
back up generators etc)
3.7m plus
fees
Indicative
per
Hypostyle
report
2.2m Asset sustainability
2.Maintenance of
Children’s Homes
100k Indicative - Asset Sustainability
3. Strategic Business Case 100k
2023/24
Indicative Transformation
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability Pre-Capital support funding from Scottish
Government
Service Development £50k from HSCP resources to fund
Hypostyle review of Care Homes.
Strategic Change £40k invested in staffing to support
older adult review work.
£340k allocated by the HSCP to fund
direct cost to progress the purchase of
KCC during 2022/23
£40k approx. support from Scottish
Government / Shelter applied for to
support key worker accommodation
project. Will be funded by the HSCP and
Scottish Government and supported by
A&B Council. HSCP match funding will be
circa £40k over 2 years.
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Joint project to develop a business case for
transforming older adult care services to
be developed with A&B Council 
Links to relevant strategies
Older Adults / Care Home and Housing Strategy work underway
HSCP Strategic Workforce Plan 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY 
Asset Group liveArgyll 3rd Tier Manager Marius Huysamer
Description of
Asset Group
and Condition
Assessment 
Overall condition/suitability category    
More than 85% A: Compliant (Good)
Between 60% and <85% B: Requires Improvement (Satisfactory)
Between 40% and <60% C: Considerable Improvement Required (Poor)
Less than 40% D: Not Compliant (Bad) 
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. 
Asset 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
Investment
(current and
planned) 
Funding  Funding source 
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block allocation A&B Council  0.561 0.431 0.428 0.429
Block allocation Carried forward -0.001 *0.675  
Totals  0.560 1.106 0.428 0.429
*Previous years’ commitments/carry forward due to a combination of COVID19, contractor/labour
shortages and Brexit, has contributed to carry forward to future years.
2022-23 Overview 
Investment Strategy 
Asset Sustainability
Property condition and suitability assessments are reviewed annually along with input from Property Officers on
burdensome maintenance issues to inform elements of buildings that need attention/investment.
Business Development
The asset group managed by liveArgyll 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.
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Failure to maintain assets and ensure they are fit for purpose will adversely impact on liveArgyll’s ability to deliver
agreed service specification requirements and fulfil charitable objectives.
Strategic Change
From a business strategy perspective the failure or long term unavailability of an asset, particularly a leisure centre or
venue may have a significant impact the Company’s ability to generate income, thus reducing the likelihood of the
Company achieving a primary objective of becoming less reliant on management fee funding. There is great potential
to increase recurring income streams and generate new streams however amongst other things, this requires the
Asset base to be fit for purpose and of a suitable standard and quality which ensure customers choose to use and pay
for services. The council is contractually bound through the licence agreement with liveArgyll Leisure Trust to invest
in and maintain assets.
Risks
Risks are generic to buildings of age and character in this sector but can include:-
1. The block funding allocation is insufficient to address identified work (particularly in context of current rising
prices).
2. Planning/Building Control Issues.
3. Technical Challenges as further work is done to detail the necessary improvements at each location.
4. Known presence of asbestos in certain buildings
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
Asset Sustainability
All proposed work is to sustain the current asset portfolio occupied and managed by liveArgyll Leisure Trust. Work is
required to maintain the facilities in a wind and water tight condition and to ensure compliance to legislative and
regulatory requirements. Significant project slippage have occurred over the past two year so projects have been
carried over to future years. Work will include, roof refurbishment, boiler replacement, re-wire of aging buildings,
window replacement, re-tiling of swimming pool, remedial work to stem water ingress, remedial work to DHW
systems and pool plant, refurbishment of health suites, replacement of a heating system and replacing a spa pool.
Strategic change
Further investment will be required to assist with the council’s Asset Rationalisation programme. Works identified
will address issues under the Equalities Act 2010 and Health and Safety regulations.
Top three service/asset group priorities
Service Priority Cost (£m) Are costs
indicative
or
calculated)
Estimated
funding
shortfall
Asset category (asset sustainability,
service development, strategic
change)
Implementation and
planning of a range of
facility development
projects aimed at
increasing capacity,
improving services and
offering, as well as
adapting to changing
customer behaviour.
0.35 Indicative 0.35 Service Development
In support of liveArgyll’s
business contingency
planning, liveArgyll need
to replace and refurbish
0.87 Indicative 0.87 Asset sustainability
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assets that are deemed
not fit for purpose.
Launching our new Leisure
Management System and
customer booking app.
0.2 Indicative 0.2 Service Development/Strategic
change 
Match funding Opportunities/External Funding 
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability  Although not directly linked to the
council’s asset management plan,
LiveArgyll was successful to secure
match funding from East Kintyre
Windfarm Trust. These funds will be
used to procure new gym equipment
for the Aqualibrium.
A match fund application will be made to
the Loch Fyne Windfarms via Foundation
Scotland. This self-fund project is for the
repurposing of the squash court at MASC 
Service Development   liveArgyll continues to explore external /
match funding opportunities. Discussions
are on-going in respect of specific projects.
Strategic Change   The Council has agreed to look at any
licence revisions required to secure
funding on a case by case basis 
Links to relevant strategies 
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STRATEGIC ASSET MANAGEMENT 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
1,850k 182k 8k 1,308k 352k 182k 8k 1,308k 352k
PC, Laptops
and Tablet
Devices -
Corporate
£829k 207k 174k 253k 195k 207k 174k 253k 195k
PC, Laptops
and Tablet
Devices -
Education
2,150k 858k 442k 515k 335k 858k 442k 515k 335k
Communicatio
ns Equipment
incl network
devices and
Broadband
2,157k 1,740k 55k 106k 256k 1,740k 55k 106k 256k
Supported
Business
Software
Applications(N
umber)
80 59 11 8 2 59 12 9 0
Investment
(current and
planned)
Funding Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block
Allocation
Scottish
Government
1.011 0.777 0.771 0.768
Block Allocation
Carried Forward
Scottish
Government 0.232 0.481
External Income NHS 0.046
Total 1.289 1.258 0.771 0.768
*Previous years commitments/ carry forward due to combination of covid,
contractor/labour shortages and Brexit, has contributed to any carry forward to future
years
2022-23 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
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the true cost of migrating to the cloud remains unaffordable for many systems. The data centres are due for major
upgrades from 23/24 onwards.
We face enormous inflationary pressures on the ICT Capital Programme as the post pandemic global supply crisis
impacts on technology equipment pricing. 2023/24 and 2024/25 are two years where the need to prioritise investment
in critical server and network assets for the data centres means there would be little or no funding available for PC
replacement or other service development projects without additional 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 that fund being approved and 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
Strategic Asset Management 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.
This year two business cases have been approved at the Asset Management Board for the replacement of
the Civica Document Management and Workflow System, and of the Revenues and Benefits System. Both
have been included in the capital work programme for 2023/24.
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 2023-24 investment
Investment Strategy at funding levels indicated above
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. This includes replacing our critical firewalls at Kilmory and GWITC
datacentres, as well as the replacement of end of life Windows Security Update Servers at every school and
main offices. Further major investment on the data centre servers will be required in 2024/25 and then the
servers will require minimum investment over the following 5 years. The funding requirement for servers
has been met from a combination of the block allocation and drawdown from the Capital Contract Increases
Earmarking fund.
PC Replacement
• Replacement of Corporate PCs due to become red risk assets (> 4 years old) in 2023/24, 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 2023/24, with 3 years of warranty.
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. The
funding requirement for PCs has been met from the ICT block allocation.
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IT Network
Replacement of IT Network Infrastructure technologies which are either due to become or are already end
of life assets in 2022/23, resulting in fitness 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
at our schools.  The funding requirement for IT network equipment for 2023/24 has been met from a
combination of the block allocation and drawdown from the Capital Contract Increases Earmarking fund.
Key Business Applications
Replacement of Civica Document Management and Workflow System, and replacement of Revenues and
Benefits System. This funding requirement has been partially met from the ICT Block Allocation, but a
shortfall remains of £137k
Top three service / asset group
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 2023/24. Funding from the block allocation, coupled with contributions from the Capital
Contract Increases Earmarking fund will allow us to replace red risk critical IT network and server
infrastructure assets (£608k) and red risk PCs and laptops (£531k) for 2023/24. It should be noted that a
further and greater pressure will apply to both areas in 2024/25. 
Our block allocation will also contribute £173k towards the cost of the two big Service Development
application replacements scheduled for 23/24 (Revenues and Benefits and EDMS) but a shortfall in funding
remains of £137k. 
This is illustrated in the following table for 2023/24:
Service Priority Cost Budget
available
Capital
Contract
Increases
Earmarkings
Are costs
indicative or
calculated)
Estimated
funding
shortfall
Asset category 
(asset sustainability, 
service development,
strategic change)
1. IT Network and
server infrastructure
608k 277k 331k (95k
from 22/23
and 236k
from 23/24)
calculated 0 Asset Sustainability
2. PC replacement
programme
531k 531k 0 calculated 0 Asset Sustainability
3. Business Application
Systems (service
dev)
310k 173k 0 estimated 137k Service Development
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Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2024-25(should this be
2023-24?)
Asset Sustainability
Service Development 49
Strategic Change
Links to relevant strategies
ICT and Digital Strategy 2021 -24
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY 
Asset Group Road Infrastructure
(Carriageways and Footways)
3rd tier
Manager
Hugh O’Neill 
(RIS Network and Standards Manager)
Description of
Asset Group
and Condition
Assessment 
Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green/
Purple Yellow Amber Red
Roads
*See below comments
£2.09Billio
n 50.24% N/A 36% 13.76%
Footways  £78.3Milli
on * * * * 
This can be further broken down to road classification as per below table: 
*Footway Asset condition surveys are not currently undertaken due to limited resources
and cost implications. 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 below graph highlights the latest road condition survey results which show a marked
improvement in condition from the last normal survey 54.4% to current 49.8%. This is
directly attributed to the sustained investment from Council recognising the significance
of our road network, which has allowed over 50% of our Network to be in the ‘Green’
condition for the first time over the last 8 years of reporting.   
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Investment
(current and
planned) Funding
Funding
source
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block
Allocation
Scottish
Government
4.378 3.449 3.412 4.292
Block
Allocation
Carried
Forward
Scottish
Government
0.959 0.754
Additional
Council
Allocation
Scottish
Government
3.023 0.130
Chord Budget Scottish
Government
0.003 0.057
Electric Vehicle
Charges
Scottish
Government
0.093
STTS Scottish
Government
0.958
9.414 4.390 3.412 4.292
2022-23 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. 
As previously highlighted, Footway Asset Condition Surveys are not currently undertaken due to limited
resources and cost implications. Generally footways are considered safe and fit for purpose with
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maintenance works undertaken in response to identified defects or public complaints as investment and
resources permit. 
CAPITAL RESURFACING INVESTMENT OPTIONS 
The below lists 4 options where direct comparison can be made with investment against a 20 year profile
for road condition.    
OPTION 1— £3M       
An annual investment of £3m would lead to a substantial deterioration on overall RCI with 69% of our
roads requiring attention after 20 years including 38% of roads considered in the red category, 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 2— £5M 
An annual investment of £5m would lead to a slower deterioration on overall RCI with 59% of our roads
requiring attention after 20 years including 30% of roads considered as red category. This is almost double
the latest result (16.34%) for red category roads. 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.   
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OPTION 3 — £8M
An annual investment of £8m would lead to steady state in overall RCI with 41% of our roads requiring
attention after 20 years including 18% of roads considered as red category which is on par with current red
condition (16.34%). The volume of reactive temporary repairs would likely remain similar to current levels
over initial period and would be expected to remain similar over time as road condition remains constant.
Public liability claims would also be expected to remain similar. Customer satisfaction levels would also
remain in steady state.
OPTION 4 — £11M
An annual investment of £11m for the next 20 years should lead to a substantial improvement in overall
RCI with only 27% of roads requiring attention including only 8% of roads in red category, half the current
red condition (16.34%). This differs slightly from the projected value from the SCOTS Backlog and Steady
State model, due to a different method of predicting future carriageway condition. This would potentially
make Argyll and Bute council the leading Scottish authority in terms of RCI. A substantial reduction in
reactive repairs and public liability claims can be expected. Demands on limited resources would be
lessened and customer satisfaction levels will also be greatly improved through this investment.
Prioritisation of Service Development:
The annual Capital Reconstruction Programme aims to deliver investment on a range of surfacing projects
targeted at improving network condition across Argyll. The bulk of investment (77%) is attributed to
Surface Dressing (SD) and thin surfacing works to maximise network coverage. The aim being to seal and
extend surface life with a SD treatment and tackle as much deteriorated surface as possible with thin
surfacing works so as to help reduce demand for costly reactive treatment works
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Prioritisation of Strategic Change:
The value of undertaking adequate preventative maintenance works cannot be over stated. It is the most
vital and fundamental function required to extend infrastructure service life, strengthen network
resilience and minimise demand for capital investment. To maintain a steady state road condition,
investment of at least £8M is required annually.
As has been demonstrated in the below table, 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. This year for the first time since we have been recording road conditions we have been
able to improve our roads to have over 50% in the good condition category. This is purely down to
investment and the support provided by members allowing RIS officers to manage the network effectively.
To ensure we sustain this level of improvement over the next five years and do not regress in our road
condition which is reported through Scottish Government, a minimum budget of £8 million per annum is
required. To improve on this condition then further investment in excess of £8M is required.
Risks
1. Increase in third party insurance claims. This would be due to an increase in pot holes 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
maintain roads is a duty for Roads Authorities 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.
Year Capital &
Revenue
Survey year RCI
2013-14 £9,826,466 2013-15 55.6
2014-15 £8,896,996 2014-16 54.4
2015-16 £6,799,499 2015-17 55.3
2016-17 £5,821,104 2016-18 55.5
2017-18 £5,233,219 2017-19 54.4
2018-19 £11,502,343 2018-20 54.17
2019-20 £9,472,398 2019-21 N/A (covid)
2020-21 £8,426,346 2020-22 49.8
Average
Spend
£8,247,296 Average 54.2
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
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Asset Sustainability:
Carry out a drastically reduced 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.
Service Development:
£3.449M capital budget with the current level of revenue funding would not be sufficient to enable
officers to keep the network from deteriorating, dependent on the severity of winter weather which could
further deteriorate the network.
Strategic Change:
An annual investment of just over £3m would lead to a substantial deterioration on overall RCI with 69% of
our roads requiring attention after 20 years including 38% of roads considered in the red category, 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
Top three service/asset group priorities
Service Priority Cost (£) Are costs
indicative
or
calculate
d)
Estimated
funding
shortfall
Asset category (asset
sustainability, service
development, strategic change)
1. Road Maintenance Minimum
of £8M
Calculate
d as per
agreed
methods
£4.5M to
£5M
Asset Sustainability
2. Footway
Maintenance
£950k Estimatio
n of
condition
calculated
as three
percent
of gross
replacem
ent cost
of the
asset.
£450k Asset Sustainability
3. Street Furniture £3M Estimated £3M Asset Sustainability
No funding is allocated to this
asset as such it is incorporated in
the Road Maintenance Budget.
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
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Asset Sustainability  • STTS £1.025M
• Active Travel Funding £500k for
footways
• STTS
• Coastal Community Funding
• RTIF
Service Development  • Coastal Community Funding of
£400k for Tobermory Car Park
(now being asked to be moved
to Tobermory Cemetery)
• Levelling Up Funding –
potential rebid 
Strategic Change   
Links to relevant strategies
Local priorities based on output from machine surveys, SCRIM, STATS 19, engineering judgement, service
demands. Roads assessed as amber and those with the greatest impact on the economy. 
Maintaining Scotland’s Roads – Audit Scotland, February 2011 
“Transport Scotland and Councils should review their road maintenance strategies and plans to confirm
that adequate prioritisation is given to those routes which are likely to contribute greatest to economic
growth and improved quality of life.” 
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. 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY 
NOTE: Some sections require more information to be inputted which will be provided in due course
Asset Group Street lighting 3rd Tier Manager Tom Murphy
Description of
Asset Group
and Condition
Assessment 
We do not have an accurate conditions index for Street Lights and illuminated signs,
however they were inspected in our LED replacement programme which is still ongoing.
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. This has not been done properly since
2015.
Gross street lighting stock replacement cost (new replacement) from the current
Asset Register is £47m
We have 13,616 Lighting Columns (9920 Galvanised Steel, 2266 Un-galvanised Steel,
1278 Aluminium Columns, 42 Concrete Columns, 110 Lights on Wooden Poles)
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. 
Asset Group No and/or
value.
Condition Suitability
A B C D A B C D
Street Lights (Luminaires) 14,642        
Illuminated Signs 434        
Traffic Lights/signals 27                            
Investment
(current and
planned)  Funding  Funding source 
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
0.250 0.150 0.150 
Block Allocation
Carried Forward
Scottish
Government
-0.110 0.300 
Additional
Council
Allocation
Council  0.300 
Prudential
Borrowing
Council 0.791   
0.931 0.750 0.150 0.000 
2022-23 Overview
Investment Strategy
£740k budget is made up of £250k annual allocation + £190k unspent from 2021/22 due to COVID and
£300k from the Feb 2022 Budget Motion: Allocates £300k to deliver a programme of street lighting
column replacement and improvement across Argyll and Bute, prioritised based on condition, with funding
for at least 260 lighting columns. 
The current financial years funding will allow the LED upgrade replacement programme to be finalised.
This will use the remaining prudential borrowing of £3.9m to replace sox and son fittings with LED energy
efficient cost saving luminaires to be complete prior to April 2023.
Risks
1. Failure to properly invest in lighting will see an increase in third party insurance claims
2. Health and safety consideration if columns are old and rusted with the potential to fall down in adverse
weather.
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3. Detriment to business and tourism should the network deteriorate to a point that its condition is not
convenient or safe for the travelling public / pedestrians and motorists. 
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
With limited investment of £150k.  We will only be able to react to a very minor portion of street lighting
issues. We prioritise funding through a study of 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. 
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 
2. Column
replacement and
cabling works
£700k Calculated 0 
3. Continue asset
sustainability
works
tbc Indicative
– value tbc
tbc 
Match funding Opportunities/External Funding 
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability  Underground cablng to be repkaced in key
locations to reduce ongoing outages
Service Development  Completion of LED rollout anticipated Roll out of column replacement
Strategic Change   
Links to relevant strategies 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
NOTE: Some sections require more information to be inputted which will be provided in due course
Asset Group Amenity 3rd Tier Manager Hugh O’Neill and Tom Murphy with input from Mark
Calder re toilets.
Description of
Asset Group
and Condition
Assessment
Argyll and Bute Council has 131 Cemeteries with 66 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.
65 Cemeteries are open for the sale of lairs, however they have been broken down in the
condition table to whether they have 0-5 years capacity Condition D/5-10 years
Condition C/10-20 years Condition B and 20+ years Condition A.
Argyll and Bute Council have 30 Play parks which are listed as A in urgent need of repair,
B in need of repair, C minor repairs needed and D in good order.
- Sports Fields - We have 26 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 will shortly have 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.
Asset Group No and/or value. Condition Suitability
A B C D A B C D
Cemetery 131 44 8 8 5 0 0 0 66
Parks and Open Spaces 30 Play Parks 6 4 18 2
Parks and Open Spaces Sports Fields 5 6 14 0
Parks and Open Spaces Stadium 3 0 1 0
Toilet facilities 0 0 0
Investment
(current and
planned) Funding Funding source
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
0.000 0.100 0.100 0.000
Block Allocation
Carried Forward
Scottish
Government
0.816
Capital Grant Scottish
Government
0.000 0.312 0.235 0.391
Council
Additional
Allocation
Council 0.100
0.916 0.412 0.335 0.391
2022-23 Overview
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
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cemeteries with less than 5-10 years capacity, officers have suggested a change in policy in regards to lair availability,
whereby the pre-sale of lairs is stopped when capacity is less than 5-10 years. This has still to be presented to the
relevant committee for a change in policy.
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. The details of the
review have now been collated to identify an overview document highlighting the priority play parks in need of
refurbishment with the Scottish Govt Funding. Play park funding will be covered by the Scottish Govt budget for
another three 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.
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.
Public Conveniences
Various public conveniences are undergoing turnstile 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.
R&IS will work with property colleagues with a view to putting in place an asset management system for Public
Conveniences which helps to identify long term programmes of works removing the more reactive approach to none
statutory property maintenance for the R&IS property estate.
Risks
1. Failure to provide sufficient funding for Cemetery expansion and development will Risk the Council as a
Burial Authority being in breach of Legislation in not being able to bury the dead. Further this will damage
the council’s reputation should mere 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.
3. Breach of Health and Safety legislation if toilets are not maintained in a good condition
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
1. Challenges in being able to carry out the statutory duty of where people want to be buried without investment and
cemetery extensions/new sites.
2. Lack of sports areas will cause issues for youths and children as well as fail to deliver on our Improvement Plan
Outcomes 4 and 5. Plus now evidence of sports clubs moving outwith the area to train and play sports.
3. Reputational damage, less likely to attract new families into our area and sports clubs having to use facilities in
neighbouring Councils.
4. Underinvestment may lead to the closure of our facilities which cause reputational damage.
5. 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.
Top three service/asset group priorities
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Service Priority Cost (£) Are costs
indicative
or
calculated)
Estimated
funding
shortfall
Asset category (asset sustainability,
service development, strategic
change)
1. Burials/Cemetery
Expansion and or
Development
£310k Indicative £310k Asset sustainability
2. Play Parks/Sports areas £938k Indicative   Asset Sustainability
3. Toilets – turnstiles  £300k Calculated   Asset Sustainability 
The highest priority for R&IS is Cemeteries at this time, the below table highlights 5 locations where there is less than
5 years available capacity for lair space as well as high level indicative costs for each location amounting to £310k.
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. 
Match funding Opportunities/External Funding 
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability  £157k from Scottish Govt Play Park
Fund
£235k from Scottish Govt Play Park Fund
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. 
Strategic Change   
Links to relevant strategies:
Play Park and Cemeteries: December EDI (Items 5 and 7). 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Depots Manager Tom Murphy/John Blake
Description of
Asset Group
and Condition
Assessment
In terms of a description of the asset group, apart from the two new single depots in Helensburgh and Oban
the remainder are increasingly unsuitable. A table with comments and future uses in terms of the proposed
programme should capital funding be available is provided below. There is an ongoing review of the
proposed programme and how it is resourced and funded:
Area Site Retain
and
Repurpos
e
Dispose Retain Comments
Mid Argyll Bishopton Rd x Compelling operational need/risk
due to condition of fleet
workshop
Moneydrain x
Kilmory x Site clearance and enablement
progressing. Two phase project –
full design; construct Fleet
workshop Ph1; remainder Ph2
Islay Bowmore
Roads Depot
x Housing
Bowmore
Amenity
Depot
x Housing
Springbank
salt yard
x Leased from Luss Estates
Dunoon Hamilton St x Suitable for single depot site,
limited groundworks required
unlike Kilmory and JQ
Victoria Rd X Punitive lease arrangement and
ongoing maintenance costs are v
high
Broxwood X Storage area in Sandbank
Millhouse X Important for winter service
Kintyre Roading
Garage
x The two Roading sites are nearby,
with the Renewi site inbetween.
The former KRL building is to the
rear of the Garage. There could
be possibilities for a single depot
on or around parts of these sites
Roading
amenity
depot
x As above
MACC roads
depot
x Leased
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Oban Jackson
Quarry
x This is complete
Mill Park x
Appin x
Dalmally x Important for winter gritting –
adjacent to A819 which is the
most turned out route in AB
Investment
(current and
planned) Funding Funding source
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
External Income Revenue 0.024 0.000 0.000 0.000
0.024 0.000 0.000 0.000
2021-22 and 2022-23 Overview
Investment Strategy
Asset sustainability in terms of general day to day maintenance is undertaken by Property colleagues through the
Central Repairs Account within revenue.  
There is no identified funding for investment in service development/strategic change projects, however; were
funding to be identified we would look to develop a programme considering such factors as operational need, asset
condition, ongoing maintenance cost avoidance and commercial opportunities for sites to be vacated. Ultimately the
programme should be driven by operational need as opposed to possible savings. 
A scheme in Lochgilphead would be the first priority due to the condition of the Bishopton Road fleet workshop;
followed by Islay due to housing demand then Dunoon due to high lease and maintenance costs
Risks
Apart from the new depots in Oban and Helensburgh the condition of the remainder of the asset group is
increasingly unsuitable. Capital investment is required both to provide fit for purpose facilities for the workforce as
well as to reduce the over number of assets, releasing sites for other economic opportunities. 
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
There is no identified capital funding. 
Top three service priorities (please list the top three service priorities and whether or not funding is currently
available or potential sources of funding, as well as timelines. This provides Elected Members with an insight into
what will or could be funded to maintain/improve service delivery. This section will help to inform thinking on future
priorities, lobbying activity and external funding bids and to develop a pipeline of projects)
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Service Priority Cost (£) Are costs
indicative
or
calculated)
Estimated
funding
shortfall
Asset category (asset sustainability,
service development, strategic
change)
1. Lochgilphead
depot
rationalisation
£3million Indicative
based on
cost of
Jackson’s
Quarry
depot
Oban,
completed
2021
£3million
[note some of
these costs
could be
offset by
borrowing
against
income
derived from
vacated sites.
At the last
valuations this
could raise c.
£1million
borrowed
over 30yrs]
Service development
2. Islay depot
rationalisation 
£1million Indicative  £1million  Strategic change [enabling new
housing opportunities]
3. Dunoon £1-2million Indicative £1-2million Service development 
Match funding Opportunities/External Funding 
Achieved 2022-23 Opportunities 2024-35
Asset Sustainability  Capital receipts / revenue generated from
surplus depots  
Service Development  £68,000 for EV chargers at Jackson’s
Quarry from Switched on Fleets
Expected to be at least at 22/23 levels
Strategic Change   
Links to relevant strategies 
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Parking 3rd Tier Manager Hugh O’Neill
Description of
Asset Group
and Condition
Assessment
Argyll and Bute Council has 29 Pay and display car parks. We have no details in regards to
suitability, therefore have gauged the asset on Condition alone as per above.
There is no capital funding for car parks – car park maintenance budget money is funded
from the generated revenue money raised from fees and charges.
Initially funding bids were created for Tobermory car park which resulted in:
• £375k from Rural Tourism Infrastructure Funding
• £400k Coastal Community Funding.
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. Wardens
and local roads inspectors report issues as and when necessary. We recently updated
our car park inventory on our Asset Management System and facilitate regular
condition inspections in all ABC car parks to ensure best value.
Asset Group No. Condition Suitability
A B C D A B C D
Car Parks 118 42 53 21 1 N/A N/A N/A N/A
Investment
(current and
planned)
Funding Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Coastal
Communities
Fund
Scottish
Government
0.400 0.000 0.000 0.000
COVID funding
Scottish
Government 0.176 0.000 0.000 0.000
TOTAL 0.576 0.000 0.000 0.000
Tobermory has been experiencing traffic management issues with parking in and around the
Ledaig area of Tobermory Mull. To alleviate this it was proposed that a car and coach park
would be situated just outside of Tobermory next to the current cemetery which was nearing
capacity. Currently parking is at a premium and local residents and businesses are being
affected by inappropriate and at times dangerous parking in and around Ledaig. To
facilitate economies of scale it was agreed to build an extension to the cemetery at the
same time as the car park. The car park was being partly funded by a grant of £400k from
the Coastal Community Fund. The funding was agreed for the 2021/22 period, however
due to COVID this was delayed into financial year 2022/23. It has now also become apparent
that the cost for the Cemetery Extension will be well in excess of what was envisaged. Two
tender quotes of £896k and £760k were received for work to extend the Cemetery. Therefore
the building of the car park has been held in abeyance and officers are looking to now vire
the Coastal Community Funding Grant for the car park to fund Tobermory Cemetery. It is
proposed that this will go to Members for approval in a report to P&R in February.
2022-23 Overview
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Investment Strategy
£270k Revenue Funding for Improvements to lining, car park surfaces and associated maintenance of
grounds and parking machines. Improve current condition of sites with the most deterioration in line with
finances available.
Risks
1. Failure to invest in proper surfaces will incur liability claims with an increase in 3rd party insurance
claims
2. Loss of revenue if parking meters are not fixed timeously
3. Failure to future proof car parks with Traffic Regulation Orders to allow proper management and
enforcement may make Argyll and Bute less popular as a tourist destination and reduce tourist
numbers affecting the local economy/tourism and businesses.
4. Improving current site conditions will improve tourist numbers and better manage traffic around
towns and villages as well as possibly allow event space.
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
A further Funding bid for Glen loin 2 Car Park was successful for £30k towards Designing a new car park
area. This is expected to allow future funding bids to re-design the car park and possibly install toilets, EV
Charging bays and camper van bays. Predictions on funding will be no sooner than 2024/25 and will not be
evaluated until next year (2023).
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. Glen Loin 2 Unknown Asset Sustainability
2. Tobermory Car Park Approx £1M Previously
calculated
£1M (no
funding
identified at
this time)
Service Development
3. Revenue Improvements £270k Calculated £0 Asset Sustainability
During Covid Loch Lomond experienced large volumes of staycation visitors. A partnership group including The
National Park, Forestry & Land Scotland, Transport Scotland, Police Scotland, Luss Estates and Argyll and Bute Council
worked together to support local communities in and around Luss, Arrochar and Duck Bay areas. Part of this included
a Traffic Management plan which sought to improve and increase the car park at Glen Loin 2. Funding was
successfully bid to redesign the car park with support from Rural Tourism Scotland; the plan to re-design the car park
is fully supported by the other partners. The finalised re-design has not yet been fully costed.
The Tobermory Car Park is currently held in abeyance due to the increase in costs experienced for the joint Cemetery
and Car Park project. The island community of Mull are keen to improve the parking infrastructure particularly
around Ledaig, Tobermory and further discussions have taken place to look at other potential nearby sites.
Consideration will be given to a bid from the Island Infrastructure Fund to support building the car park.
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
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Asset Sustainability RTIF Funding of £30k for Re-Design of
Glen Loin 2 Car park
RTIF Funding for improvement to Glen
Loin 2 car park
Service Development Possible Islands Infrastructure Fund
Strategic Change
Links to relevant strategies:
N/A at this time as Design is still being carried out for Glen loin 2 in Arrochar.
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY 
Asset Group Bridges &
Retaining
Walls
3rd Tier Manager Elsa Simoes
Description of
Asset Group
and Condition
Assessment 
Number Condition Indicator*
Bridges (over 1.5m span)** 902 (increase from March 2021
due to new structures identified
not previously listed on the asset
register)
BCi 89.01***
Recorded retaining walls (over
1m retained height) – estimated
that 80% of total number are
recorded**
677 
* Very good >=90 & <=100; Good >=80 & <=90; Fair >=65 & <=80; Poor >=40 & <=65; Very Poor >=0 & <=40
**Culverts under 1.5m span are managed by Operations and are excluded from the above – however, if a
culvert is replaced and its span is increased above 1.5m due to flood risk mitigation, it would be reclassified as
a bridge. 
**Retaining walls under 1m retained height are managed by Operations
*** This demonstrates a continued deterioration from 89.06 in 2020/21, 89.27 in 2019/20 and 90.72 in
2012/13.  It should be noted that structural assets deteriorate slowly. In future, it is expected the weight
average BCi will be recorded.  Currently it is 89.33 – a deterioration compared to 89.47 in 2020/21 and 89.92
in 2019/20.
Bridge Condition is calculated through Structural Inspections carried out by in-house Bridge Inspectors
through the Asset Management Software used by a number of Councils.
Structural condition is measured though the in-house inspection of assets which considers each element of a
structure.  National guidance documents are utilised as well as a standardised Asset Management system. 
There is a backlog of maintenance due to a number of structures that have been identified below (currently)
totalling £24.4m. 
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 7.5T
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 
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Investment
(current and
planned) Funding Funding source
Current Year Anticipated Investment (£m)
2022-23
(£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
0.500 0.450 0.450
Block Allocation
Carried Forward
Scottish
Government
-0.270 1.119
Additional
Council
Allocation
Council 0.148 0.602
Coastal Change
Adaptation 
Scottish
Government
0.159
Local Bridge
Maintenance
Fund
Scottish
Government
0.475 4.972
0.853 7.302 0.45 0.000
2022-23 Overview
Investment Strategy
Bridge Inspections are carried every 24 months in accordance with 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 an in-house 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 an in-house risk-based methodology which considers
overall condition of structure, extent and severity of defects, usage of structure and engineering judgement.  
Bridge Parapets (including vehicular barriers associated with bridge structures) have been ranked using an in-house
system of factors.
Structures:
Capital Bridge Strengthening and Replacement Programme (including LBMF)
- Strengthening & Replacement of Bridges & Retaining Walls
Bridges in need of additional funding:
o Auchengaich Bridge, A817 Haul Road
 £200k for strengthening works following work identified in Principal Inspection
o Clachan (Atlantic) Bridge, Lorn
 £100k for strengthening works following work identified in Principal Inspection
o Finlas Water Bridge, A817 Haul Road
 £200k for strengthening works following work identified in Principal Inspection
o Middle Brae Retaining Wall, Tobermory, Mull
 £250k for reconstruction works following structural failure
o Whistlefield South Bridge, Lomond
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 £50k to install restrictions for road and rail safety on Council owned bridge over Network Rail
line
o Lindowan Culvert, Kilcreggan
 £1.2m for bridge strengthening or replacement scheme
o Eachaig Footbridge, Cothouse, Dunoon – historic iron footbridge.
 £300k estimated budget required to allow structure to be retained as footbridge and to be
renovated (rather than be demolished)
o Victoria Footbridge, Dunoon - historic iron footbridge.
 £350k estimated budget required to allow structure to be retained as footbridge and to be
renovated (rather than be demolished)
Revenue Structural Maintenance
- Bridge & Wall Inspections
- Bridge & Wall Maintenance Repairs
- Management of Abnormal Load Notifications
- Technical Approval
- Asset Management
Revenue Structural Assessment
- Assessment of Bridges and Retaining Walls
The current level of total capital & revenue funding is expected to result in an increase in the number of restricted
bridges in the longer term as well as a reduction in the overall Bridge Condition indicator (BCi).
Coastal:
Capital Coastal Protection
- Coastal Protection Strengthening Repairs
Revenue Coastal Protection:
- Coastal Protection Inspections
- Coastal Protection Maintenance Repairs
Asset Management
Risks
1. Increase in risk of bridge/road weight restrictions or closures.
2. 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 2023-24 investment
Investment Strategy at funding levels indicated above
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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. Bridge Strengthening
and Replacement
Programme
£5.45m Calculated £0 Asset sustainability
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability Scottish Government’s Local Bridge
Maintenance Fund - £5.45m
Coastal Change Adaptation - £160k
Dynamic Coast Project funding (coastal
change)
Service Development None.
Strategic Change None.
Links to relevant strategies
• Maintain safe network of structures in accordance with Roads (Scotland) Act 1984
• Argyll and Bute Council - Roads Asset Management Plan (RAMP) - June 2017
• Argyll and Bute Council - Coast Protection Policy and Strategy - March 2015
• Ensure value for money for Council (through provision of cost efficient in-house design team).  Maintain
stock of Qualified Engineers.
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Flood
Protection
Infrastructure
3rd Tier Manager Elsa Simoes
Description of
Asset Group
and Condition
Assessment
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 – design ongoing in
conjunction with Scottish Water. Helensburgh surface water drainage has also been
identified and designs are ongoing.
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.
Shoreline Management Plans are a requirement from the Flood Risk Management Plans.
Whilst there is no allocated budget, the Council is preparing a specimen along the Bute
shoreline.
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 minimal currently
(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.
Investment
(current and
planned) Funding
(eg block grant, Crown
Estates, Sustrans etc)
Funding source
(eg Council, Scot Govt
etc)
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation Scottish
Government
0.155 0.305 0.305
Block Allocation
Carried Forward
Scottish
Government
-0.086 0.464
Chord Budget Council 0.004 0.128
Coastal
Communities
Fund
Crown Estate 0.300
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Council -
Campbeltown
Flood
Council -0.647 3.248 0.266
Scottish
Government -
Campbeltown
Flood
Scottish
Government
4.605 5.800 1.065
4.031 10.245 1.636 0.000
2022-23 Overview
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 loss of investment from Scottish Government. There is a defined process currently for assessing flood
risk and prioritising investment across Scotland. If ABC do not participate in this process then the potential for 80%
funding of flood schemes is lost.
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 2023-24 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)
1. Completion of
Campbeltown Flood
Protection Scheme
15.215m Calculated 0 Strategic Change
2. Carrying out works as
identified under section
18 scheduled of clearance
and repair.
TBC TBC TBC. Asset Sustainability
3. Carry out emergency
and urgent reactive works
punctually
Unknown N/A Unknown Asset Sustainability
Delivery of identified Cycle 2 schemes as per the Local Flood Risk Management Plan cycle one flood studies are
considered as possible future schemes should Scottish Government Funding be identified and made available. Scottish
Government funding would be expected to cover 80% of each scheme.
Match funding Opportunities/External Funding
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Achieved 2022-23 Opportunities 2023-24
Asset Sustainability None Not Yet Known
Service Development None Not Yet Known
Strategic Change 80% contribution for Campbeltown
Flood Protection Scheme from
Scottish Government.
Possible Scottish Government
identification of funding for 80%
contribution to Cycle 2 Schemes
identified from Cycle 1 Studies.
Links to relevant strategies
• Argyll and Bute Council - Flood Risk Management Policy – March 2015
• Flood Risk Management Plans (Cycle 2):
o Highland and Argyll - Local Flood Risk Management Plan (2022-2028)
o Clyde and Loch Lomond - Local Flood Risk Management Plan (2022-2028)
• Campbeltown Flood Protection Scheme (argyll-bute.gov.uk)
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Fleet Services 3rd Tier Manager John Blake
Description of
Asset Group
and Condition
Assessment
Condition information relating to fleet lifecycle will be forthcoming due to time required to extract
this information from systems and work currently underway. 
Vehicles and plant equipment will be maintained in line with current legislation.
Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green
/
Purple
Yellow Amber Red
Changes to legislation which
will come into force in 2025
requiring smaller vehicles to
move away from petrol and
diesel fuelled types
Capital
£9,558,369
Revenue
£1,533,232
per annum
0% 0% 0% 100.00%
Fleet replacement
(remainder of the Fleet)
Capital
£1.5m 0% 0% 0% 100.00%
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)
2022-23 (£m) 2023-24 2024-25 2025-26
A&B Council
Prudential
Borrowing 1.187 1.000 0.000 0.000
A&B Council
Earmarked
Reserves 0.499 0.000 0.000 0.000 
Total 1.686 1.000 0.000 0.000
2022-23 Overview
Investment Strategy
There are insufficient funds to have a full vehicle replacement cycle in 2025 due to Programme for Government
Commitment to phase out Public Sector operating or leasing of petrol and diesel cars and vans by this year.  There is
currently no legislation or clarification of an exact implementation date as discussions ongoing with sector.   
The authority operates 504 Fleet vehicles. Vehicles are replaced dependant on funding and the focus replaces
vehicles which cost a significant amount of revenue to maintain.  The number of vehicles replaced within financial
year 2022/23 is 7, orders remain outstanding due to a delay in build.  
The Scottish Government are making changes to the legislation that relates to vehicle use in the public sector – which
could be enforceable at earliest on 1st January 2025. All cars and small vans under 3.5 tonnes in weight are required
to be replaced to battery electric vehicles. The number of vehicles required to be replaced within A&BC Fleet is 124.
Investment is required now to ensure a programme is implemented for changing the current petrol and diesel
vehicles to battery electric vehicles. Capital costs for replacing all vehicles under 3.5 tonnes (small cars & vans) is
£9,558,369 capital, revenue costs for leasing the replacement vehicles are £1,533,232 per annum, the lease term is 3
years and includes maintenance. Charging infrastructure is required to support the transition to comply with the
Scottish Government requirements on public sector bodies to move to electric vehicles. The infrastructure
requirements will be a challenge to the authority due to the power supply required and the geographical area of
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Argyll and Bute inclusive of island settings. A&BC must invest in charging infrastructure throughout Argyll & Bute to
support compliance. Currently A&BC are not on course to achieve compliance with replacing smaller vehicles or
having suitable infrastructure in place due to lack of funding.
The current underspend/ slippage is due to the build time for replacement vehicles. Timeframes vary from 6 months
to 24 months to procure suitable vehicles and plant equipment. Capital funds with an element of prudential
borrowing has allowed for essential vehicles to be replaced through capital purchase. It is noteworthy that all
replacements are essential and purchases have been made on the basis of increased maintenance costs with
particular vehicle types. High maintenance costs remain prevalent, this is due to the absence of sufficient funding to
replace the Fleet on a cyclical basis.
Risks
1. The inability to provide reliable, safe fleet vehicles and plant to service users to fulfil statutory requirements
relating to work plans. There is a significant risk with the current ageing Fleet and having insufficient funds, the
only option to mitigate against this risk is to invest in a full fleet replacement cycle. Capital funding has been
made available with an element of prudential borrowing to purchase essential vehicles. This balance is difficult
as all vehicles are essential.
2. Increased revenue expenditure for repairs and maintenance as well as service disruption due to vehicles being
off the road, this risk can be related to current maintenance costs which are attributable due to the older
vehicles that the authority continues to operate.
3. Currently the council isn’t on course to achieve compliance with changes in legislation in 2025 for smaller
vehicles to move away from petrol and diesel fuelled types. There is a risk of legal non-compliance once this
comes into force, the scale of the risk is significant if capital or revenue funds are not made available. In
addition, EV infrastructure requires investment to allow the introduction of the vehicles into the service should
funding be made available.
To comply with legislative changes the capital costs for replacements would be:
Table 1. Purchase - Best
value
Vehicle Class Vehicle Class 2 Purchase Price - Best Value
02
Car Derived Van/P-
up 224,900
03 Cars/Estates 998,712
04 Panel Van < = 3000Kg 574,000
06 Car 4x4 61,800
07 Electric Vehicles 524,960
08 Hybrid - PHEV - Car 512,160
09 Hybrid - PHEV - Van 346,000
10
Van4x4/Dual
Purpose 157,500
20 Accessable Car 471,000
21 MPV 848,250
22 Bus 12-17 Seater 4,312,000
35 Tipper 300>3500Kg 527,087
Grand Total 9,558,369
There are no PHEV or EV 4X4 available
Table 2. Leasing – Best value per annum
Vehicle Class Vehicle Class 2 Lease Price - Best Value
02
Car Derived Van/P-
up 50,297
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03 Cars/Estates 196,989
04 Panel Van < = 3000Kg 119,434
06 Car 4x4 14,790
07 Electric Vehicles 91,760
08 Hybrid - PHEV - Car 104,620
09 Hybrid - PHEV - Van 77,380
10
Van4x4/Dual
Purpose 26,406
20 Accessable Car 97,920
21 MPV 162,400
22 Bus 12-17 Seater 473,536
35 Tipper 300>3500Kg 117,700
Grand Total 1,533,232
Lease costs above are per annum
There are no leases available on PHEV or EV 4X4 or Mini buses available
Summary of Planned 2023-24 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, a replacement programme is underway. Capital and revenue savings
have been identified in the procurement of new vehicles. With smaller vehicles having to be replaced with electric
vehicles by 2025, there is an anticipated increase in replacement costs associated with vehicle replacements. The
cost of complying with legislative changes requires either £9,558,369 capital expenditure or revenue expenditure of
£1,533,232 per annum over a 3 year period.
Vehicle replacement 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&BC require additional funds to be allocated to enable the purchase of 4 essential larger vehicles to enter service
within the Fleet. Funding is required for 3 x 26 tonne Refuse Carrying Vehicles (£600K) and 1 x 18 tonne Refuse
Carrying Vehicle (£180K). The total cost for the 4 essential replacements is £780k. The purchase of these vehicles will
reduce maintenance costs and remove older RCV’s from the Fleet offering reliability and continuity of service. These
funds are required as soon as possible as procuring vehicles can take between 6 and 24 months dependant on
availability of parts to enable the build.
A full replacement cycle would be at a cost of £18m. Purchases have already been made with a significant level of
capital funding spent on roads vehicles.
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. Changes to legislation
which will come into
force in 2025
requiring smaller
vehicles to move
away from petrol and
diesel fuelled types
Indicative costs
are being
refreshed and
will be
available in
January
(Calculated)
Capital
Revenue
£9,558,369
£1,533,232*
per annum
Asset sustainability (like for like
service will be the outcome)
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(over 3
years)
2. Replacement
(remainder of the
Fleet)
£1.5m Indicative £1.5m Fleet vehicles and plant
3. Essential
replacements,
investment is
required
£780k (this
figure is
included
within the
£1.5m
investment
noted above in
point 2) 
Calculated £780k Essential vehicles and plant
3 x 26 tonne RCV’s
1 x 18 tonne RCV’s
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability None identified None identified
Service Development None identified Funding sources relating to roll out of
petrol / diesel phase out by 2025
Strategic Change None identified None identified
Links to relevant strategies
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STRATEGIC ASSET MANAGEMENT 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. Renewi 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. Renewi
manage Moliegh, Dalinlongart, Lingerton, Westlands 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. Renewi have the responsibility for infrastructure
within the Waste PPP sites.
Investment is required in Helensburgh for a Waste Transfer Station (£3.0m) and
infrastructure changes to the current MBT plants in Moleigh, Dalinlongart and Lingerton
would require conversion to Waste Transfer Stations, the cost would be £500k to comply
with the BMW ban. The introduction of a Waste Transfer Station will create
opportunities for waste disposal through Energy from Waste (EfW) in the central belt and
has the potential for joint procurement with other neighbouring authorities creating
economies of scale through combined tonnage to EfW. Furthermore, the risk to the
authority would be reduced and the authority would not continue to be reliant upon
local private sector contractors for material treatment/ disposal within the Helensburgh
and Lomond area and Waste PPP area.
Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green/
Purple Yellow Amber Red
Waste Transfer Station
build in Helensburgh and
conversion of existing MBT
plants at Moleigh,
Dalinlongart and Lingerton.
£3.5million 0% 0% 0% 100.00%
Ref: EDI report, December 2022.
Investment
(current and
planned)
Funding Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation
Carried Forward Council 0.082 0.000 0.000 0.000
Prudential
Borrowing Council 1.200 0.000 0.000 0.000
1.282 0.000 0.000 0.000
2022-23 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 the primary driver for investment, however,
there is a lack of investment made at sites.
Risks
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1. £3.5m required to achieve Biodegradable Municipal Waste (BMW) compatible infrastructure on 4
sites. Funding to achieve compliance has not been identified.
2. None compliance with statutory requirement and likely prosecution via SEPA if compliance is not met.
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
The SG BMW ban will require investment for WTS of approximately £3.5M [indicative funding is currently
zero. Should funding become available, £3.5m will be required to invest in WTS to comply the SG BMW
ban.
The authority had submitted an application to Zero Waste Scotland (ZWS) for grant funding through the
Recycling Infrastructure Fund (RIF) which was released by the Scottish Government and administered by
ZWS for infrastructure improvements/ changes to the council operated waste sites to improve recycling
figures. The RIF application was unsuccessful, however, Officers are engaging with ZWS to refresh the
application with a view to resubmission in April 2023. The RIF funding totalled £610k for site
improvements.
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. Waste Transfer
Stations
£3.5m Indicative £3.5m Asset sustainability, service
development, strategic change
2.
3.
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability Prudential Borrowing (Glengorm
Capping) £1.200m
Block Allocation (Glengorm
Capping)£0.082m
Service Development Compliance with SEPA
requirements and site
management
Recycling Infrastructure
Fund (RIF) Bid – Island +
Helenburgh – approx. £500k
Strategic Change N/A
Links to relevant strategies
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Piers &
Harbours
3rd Tier Manager Scott Reid
Description of
Asset Group
and Condition
Assessment Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green/
Purple Yellow Amber Red
Marine Asset Management
Plan:
39 piers and harbours 10
year rolling Capital
investment. Support of
infrastructure upgrades
generally for CFL ferry
service upgrades. Also
includes Argyll & Bute
Council ferry infrastructure
upgrades and required
modifications.
£6,176,000 50% 0% 50% 0%**
Investment
(current and
planned)
Funding Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Prudential
Borrowing Council 5.626 22.235 27.025 29.700
There may be some opportunities for support from CMAL on joint projects. Will be assessed on
each aspect of the works involving CMAL upgrades for CFL services
2022-23 Overview
Investment Strategy
Detailed technical condition surveys and user demand determine the priorities. Regular reports are made to the
Council’s Harbour Board.
Priority is given for lifeline ferry services and required modifications or upgrades to support new vessels
deployments.
Inspections and repair / defect reports from Argyll & Bute Council staff and customers.
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 2023-24 investment
Investment Strategy at funding levels indicated above
Progress on the 10 year Capital rolling asset management plan
Top three service priorities
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Service Priority Cost (£) Are costs
indicative
or
calculated)
Estimated
funding
shortfall
Asset category (asset sustainability,
service development, strategic
change)
1. Capital Investment
Projects.
(Estimates for next 5
years)
22-23
£15,550K
23-24
£23,025K
24-25
£28,200K
25-26
£17,811K
26-27 £182K
Indicative Nil
Fees and
charges repay
Prudential
Borrowing
Asset sustainability and
development of service upgrades
2. Electrical charging
power and Cat 5 supply
for Hybrid / all-electric
vessels
Included in
above
Indicative Nil Asset sustainability and
development of service upgrades
3. Infrastructure for Argyll
& Bute Council ferry
services
Included in
above
Indicative Nil Asset sustainability and
development of service upgrades
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability N/A Shared costs to be negotiated with CMAL
on joint upgrade projects. TBC.
Service Development
Strategic Change
Links to relevant strategies
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Ferries 3rd Tier Manager Scott Reid
Description of
Asset Group
and Condition
Assessment Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green/
Purple Yellow Amber Red
Completion of transaction
for Lismore ferry
replacement
£0.015 50% 0% 50% 0%
Investment
(current and
planned) Funding
Funding source Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
Block Allocation
Scottish
Government 0.000 0.015 0.020 0.000
Lismore Ferry
Replacement
Transport
Scotland 0.013 0.00 0.000 0.000
Total 0.013 0.015 0.020 0.000
2022-23 Overview
Investment Strategy
Completion of transaction for Lismore ferry replacement.
MV Eilean Dhiura: 22 years old
Capacity issues results in c.30% ~ 40% extra sailings required to meet demand.
Due to the capacity and age combination and that it may also potentially replace the Cuan Ferry for some years to
come, this vessel has been prioritised for replacement first.
Cuan Service
MV Belnahua: 50 years old
Carries cars and passengers, operating from Cuan to Luing. Continued regulatory restrictions on the vessel.
Highlighted for replacement for 20+ years. Restricted load carrying capability impacts refuse collection on Luing.
Long term plan to replace MV Belnahua with larger carrying capacity roro vessel. Option to move MV Eilean Dhiura to
Cuan once Jura ferry replacement is in place. Infrastructure changes (slips) would be required to accommodate roro
type vessel. Proposed replacement slip plans are available or consider other fixed link alternative.
Overnight berthing facility for MV Belnahua to remove the risk of crew transit (especially during hours of darkness)
on work boat ML Torsa to swinging mooring located approx. 1km from Cuan slip.
Due to uncertainty of time frame for replacement vessel for MV Belnahua consideration must be given to life
extension by replacing engines. Current engines are now 14 years old and have recently been overhauled however
issues are now appearing requiring replacement parts (for example fuel pumps) which are no longer available ‘off the
shelf’ and, if unavailable, parts have long lead times – certain critical parts now being quoted up to 12 months. This is
a potential exposure to reliability of the service and similar to that experienced on MV Eilean Dhiura prior to new
engine replacement.
ML Fladda: 20+ years old
ML Torsa: 20+ years old
Torsa: Passenger only service (winter) and daily crew transfer to and from vessel (Belnahua) swinging mooring.
Easdale Service
Easdale: 20+ years old
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Operates from Ellenabeich to Easdale Island. Passenger only work boat operating out with Equalities Act access for
passengers.
Priority for renewal
The largest of our vessels is the Eilean Dhiura which was built in 1998 and operates a daily service of 15 return
sailings per day Monday to Saturday and 7 return sailings per day on Sundays between Islay and Jura. The vessel has
an ‘LSA capacity’ for a total 50 passengers (this represents the amount of Life Saving Apparatus required to be on
board and therefore a maximum number of persons – both crew and passengers) and approximately 6 cars
(depending on size and type). Due to significant increased demand, the crew facilitate extra sailings between the
timetabled departures in order to clear any queues and currently this equates to c.30% ~ 40% more runs per working
day.
Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above
Completion of transaction for Lismore ferry replacement. Vessel age and discontinuation of grandfather rights.
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
transaction for Lismore
ferry replacement
0.020m Calculated Nil – This
represents
Transport
Scotland
funding for
original
shortfall
Service development
2. New Jura Ferry £8,871,600 Estimate
of total
cost.
£8,871,660 Service development funded
through LUF rejected. Funding to be
explored.
3.
Match funding Opportunities/External Funding
Achieved 2022-23 Opportunities 2023-24
Asset Sustainability N/A Recovery of shortfall in Transport Scotland
funding for Lismore replacement.
LUF rejected for Jura replacement so
opportunities to be explored
Service Development Possible rebid to LUF
Strategic Change
Links to relevant strategies
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STRATEGIC ASSET MANAGEMENT PLAN – ASSET GROUP SUMMARY
Asset Group Airports 3rd Tier Manager Moya Ingram
Description of
Asset Group
and Condition
Assessment
Asset Group No and
or/Value*
CONDITION
(percentages based on total asset value)
Green/
Purple Yellow Amber Red
Airports 3 75% 10% 10% 5%
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/integral garage. Oban airport has a
larger terminal building comprising of office/crew commander room/meeting
room/waiting area/drying area/integral double garage. Oban airport also has a
tower from which a Flight Information Service is offered. The current overall
condition of the asset group is good, however note that the facilities and
runways are now circa 15 years old.
Investment
(current and
planned) Funding Funding source
Current Year Anticipated Investment (£m)
2022-23 (£m) 2023-24 2024-25 2025-26
2022-23 Overview
Investment Strategy
Runway Inspections are held daily with any defects noted. Annually the Civil Aviation Authority will
undertake aerodrome audits at all three airports.
Risks
1. Risk for unknown maintenance failure due to inclement weather eg fence damage/sign damage/flooding
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.
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Summary of Planned 2023-24 investment
Investment Strategy at funding levels indicated above 
Top three service priorities (please list the top three service priorities and whether or not funding is currently
available or potential sources of funding, as well as timelines. This provides Elected Members with an insight into
what will or could be funded to maintain/improve service delivery. This section will help to inform thinking on future
priorities, lobbying activity and external funding bids and to develop a pipeline of projects)
Service Priority Cost (£) Are costs
indicative
or
calculated)
Estimated
funding
shortfall
Asset category (asset sustainability,
service development, strategic
change)
1. Application of
fuel resistant
coating on
Aprons and
Helipad 1 and 2
£20k Indicative £20k 
2. Acquisition of
Paint Sprayer
for Island
Airfield
markings
£20k Indicative £20k 
3. Acquisition of
Shipping
Containers for
Island airports
to house
equipment.
£30k Indicative £30k 
Match funding Opportunities/External Funding 
Achieved 2022-23 Opportunities 2024-25
Asset Sustainability 
Service Development   
Strategic Change  UK Levelling Up Fund 
Links to relevant strategies
Islands Connectivity Plan 
Page 248