This provides you with information concerning the budgeted expenditure of Perth and Kinross Council for financial year 2026/2027 (covering the period 1 April 2026 to 31 March 2027) and indicates the Council Tax required to finance that expenditure.
The information provided below is also available to download and/or to print -Council expenditure 2026-27 (PDF, 275 KB)
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 and applying Reserves.
Perth and Kinross Council has increased Council Tax in 2026/2027 (excluding Water and Wastewater charges set by Scottish Water) by 8.9% which has funded priorities in line with its corporate plan and strategic objectives.
Calculation of Council Tax
| £m | |
|---|---|
| Gross expenditure | 589,031 |
| Less fees, charges and other income | 55,189 |
| Net expenditure | 533,842 |
Above net expenditure allocated by service
| Service | Net expenditure £m | Band D Council Tax equivalent £ |
|---|---|---|
| Education and Learning | 183.228 | 2,408.98 |
| Children, Families and Justice | 27.360 | 359.72 |
| Economy, Development and Planning | 15.346 | 201.76 |
| Environment and Infrastructure | 36.238 | 476.44 |
| Housing and Communities | 18.735 | 246.32 |
| Chief Executive | 0.622 | 8.18 |
| Finance and Business Support | 10.772 | 141.63 |
| Legal and Governance | 4.618 | 60.72 |
| Property Services | 63.962 | 840.94 |
| Customer and Digital Services | 12.975 | 170.59 |
| Strategic Planning, People and Performance | 6.450 | 84.80 |
| Projects and Programmes | 0.148 | 1.95 |
| Health and Social Care | 121.185 | 1,593.28 |
| Corporate Budgets (including Council Tax Reduction Scheme) | 9.915 | 130.36 |
| Capital Financing Costs | 20.798 | 273.44 |
| Tayside Valuation Joint Board | 1.490 | 19.59 |
| Total | 533.842 | 7,018.70 |
| Financed by: | ||
| (a) Government grants | (320.166) | (4,209.40) |
| (b) Non-domestic rates | (71,661) | (942.16) |
| (c) Contribution from balances | (10.365) | (136.27) |
| (d) Council Tax Second Home Funding/Single Person Discount | (4.338) | (57.03) |
| Total amount to be raised from Council Tax | 127.312 | 1,673.84 |
Local authority employees
| 2025/2026 | 2026/2027 | Decrease | Percentage change | |
|---|---|---|---|---|
| Budgeted full-time equivalent | 5,236 | 5,226 | (10) | (0.2%) |
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.) | 5,791.25 |
| Proposed expenditure by this authority on a comparable basis | 6,601.36 |
Council Tax for 2026/2027
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 2026/2027 are set out below and include a 8.9% increase in the Council Tax (excluding Water and Wastewater charges) from the previous year.
| Band | Proportion of Band D (multiplier) | Council Tax 2026/2027 (£) | Council Tax 2025/2026 (£) |
|---|---|---|---|
| A | 240/360 | 1,115.89 | 1,024.69 |
| B | 280/360 | 1,301.87 | 1,195.47 |
| C | 320/360 | 1,487.85 | 1,366.25 |
| D | 360/360 | 1,673.84 | 1,537.04 |
| E | 473/360 | 2,199.23 | 2,019.49 |
| F | 585/360 | 2,719.98 | 2,497.69 |
| G | 705/360 | 3,227.93 | 3,010.03 |
| H | 882/360 | 4,100.90 | 3,765.74 |
Scottish Average Comparative Band D Council Tax for 2025/2026 was £1,543.00
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 the charges is set by Scottish Water and is subject to scrutiny by the Water Industry Commissioner for Scotland and the Scottish Government.
