This section provides you with information concerning the budgeted expenditure of Perth & Kinross Council for Financial Year 2023/24 (covering the period 1 April 2023 to 31 March 2024) and indicates the Council Tax required to finance that expenditure.
The table below sets out budgeted expenditure by Council Service. The Council has recognised significant financial pressures in preparing its budget including the effect of inflation and growth in demand for its services. The Council has balanced its budget within the resources available by identifying reductions in budgets across all Services and applying Reserves.
Perth & Kinross Council has increased Council Tax in 2023/24 (excluding Water and Wastewater charges set by Scottish Water) by 3.9% which has funded priorities in line with its corporate plan and strategic objectives.
Calculation of Council Tax
| Perth & Kinross Council | £m |
|---|---|
| Gross Expenditure | 530,305 |
| Less Fees Charges & other income | 79,780 |
| Net Expenditure | 450,525 |
Above net expenditure allocated by service
| Service | Net Expenditure £m | Band D Council Tax Equivalent £ |
|---|---|---|
| Education & Children's Services | 231,035 | 3,165.04 |
| Communities | 71,032 | 973.09 |
| Corporate & Democratic Services | 39,157 | 536.43 |
| Chief Executive Service | 3,918 | 53.67 |
| Corporate Budgets (including Council Tax Reduction Scheme) | 5,389 | 73.83 |
| Capital Financing Costs | 15,137 | 207.37 |
| Health & Social Care | 83,548 | 1,144.56 |
| Tayside Valuation Joint Board | 1,309 | 17.93 |
| Total | 450,525 | 6,171.92 |
| Financed by; | ||
| (a) Government Grants | (258,952) | (3,547.48) |
| (b) Non-Domestic Rates | (60,754) | (832.29) |
| (c) Contribution from Balances | (27,055) | (370.64) |
| (d) Council Tax 2nd Home Funding | (1,300) | (17.82) |
| Total amount to be raised from Council Tax | 102,464 | 1,403.69 |
Local authority employees
| Perth & Kinross Council | 2022/23 | 2023/24 | Increase | Percentage Change |
|---|---|---|---|---|
| Budgeted full-time equivalent | 5,005 | 5,146 | 141 | 2.8% |
The above figures include all Council staff, including those staff funded through the Housing Revenue Account.
Comparison with government provision for current expenditure
| £ per Band D Dwelling | |
|---|---|
Expenditure figure used by Government in Total Revenue Funding (Government Support) calculations. (this does not apply to all items.) | 5,078.32 |
| Proposed expenditure by this authority on a comparable basis | 5,868.79 |
Council Tax for 2023/24
The Council sets its Council Tax based on a Band D property and the level of Council Tax for properties in the other bands is calculated with reference to this. The Council Tax levels for 2023/24 are set out below and include a 3.9% increase in the Council Tax (excluding Water and Wastewater charges) from the previous year.
| Band | Proportion of Band D (multiplier) | Council Tax 2023/24 (£) | Council Tax 2022/23 (£) |
|---|---|---|---|
| A | 240/360 | 935.79 | 878.67 |
| B | 280/360 | 1,091.76 | 1,025.11 |
| C | 320/360 | 1,247.72 | 1,171.56 |
| D | 360/360 | 1,403.69 | 1,351.00 |
| E | 473/360 | 1,844.29 | 1,731.71 |
| F | 585/360 | 2,281.00 | 2,141.75 |
| G | 705/360 | 2,748.89 | 2,581.08 |
| H | 882/360 | 3,439.04 | 3,229.10 |
Scottish Average Comparative Band D Council Tax for 2022/23 was £1,347.00
All of the above figures do not include Water or Wastewater charges.
Charges for Water and Wastewater
The Council is not responsible for setting Water and Wastewater charges but is required by law to include in its bill the charges made by Scottish Water for Water and Wastewater services. The level of charges is set by Scottish Water and is subject to scrutiny by the Water Industry Commissioner for Scotland and the Scottish Government.
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