Agendas, reports and minutes

A Special Meeting of the Highland Council will be held in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday 29 February 2024 at 10.30am.

Webcast Notice: This meeting will be filmed and broadcast over the Internet on the Highland Council website and will be archived and available for viewing for 12 months thereafter.

You are invited to attend the meeting and a note of the business to be considered is attached.

Yours faithfully

Stewart Fraser 
Head of Legal and Governance

BUSINESS

1. Calling of the Roll and Apologies for Absence
Gairm a’ Chlàir agus Leisgeulan

2. Declarations of Interest
Foillseachaidhean Com-pàirt

Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting.  Any Member making a declaration of interest should provide some information on the nature of the interest and leave the meeting at the appropriate time.  Advice may be sought from officers prior to the meeting taking place.

3. Revenue Budget, Council Tax and Medium-Term Financial Plan 2024/25 to 2026/27
Buidseat Teachd-a-steach, Cìs Comhairle agus Plana Ionmhasail Meadhan-Ùine 2024/25 gu 2026/27

There is circulated Report No. HC/01/24 by the Head of Corporate Finance.

The Council is asked to:-

i.    note the budget assumptions as set out within the report;
ii.   note the extensive process of budget engagement as set out within the report, and the update from the most recent period of engagement which concluded on 7 February;
iii.  agree the three-year package of budget saving proposals put forward by the Council Administration as set out at Annex 5 of the report;
iv.   agree the implementation of the PPP accounting flexibility as per the terms of guidance specified in Scottish Government Finance Circular 10/2022 that permits changes to internal accounting and the extension of the period over which accounting charges for PPP contracts are made;
v.    note that as a result of recommendation (iv) there will be an estimated increase into Council reserves on a retrospective basis of approximately £68m;
vi.   note the short to medium term benefits that result, as well as the longer-term implications and additional charges that will extend into future years, arising from recommendation (iv);
vii.  agree the package of budget pressures and investment funding proposed by the Council Administration as set out on Annex 3 of the report;
viii. agree to the Partner Funding arrangements relating to NHS Highland, High Life Highland and Early Learning and Childcare (ELC) partners as set out in section 10 of the report, noting that in relation to ELC the proposed rates are pending confirmation from Scottish Government relating to funding and relevant guidance;
ix.   agree to Earmark reserves as set out in section 16 and Annex 6 of the report;
x.    agree to utilise reserves to support change and transformation and meet short-term pressures, as set out in section 11 and 16 of the report;
xi.   agree to utilise reserves totalling £9.927m in 2024/25 and, on an indicative basis, £12.922m in 2025/26 and £1.129m in 2026/27 to balance the revenue budget in those years;
xii.  agree in relation to Council Tax, to freeze Council Tax levels in 2024/25 at 2023/24 levels, with details of the resulting Council Tax as shown in Annex 7 of the report;
xiii. note the indicative assumptions on Council Tax for 2025/26 and 2026/27 as per Annex 7 of the report, with these subject to future review and formal decision as part of annual budget setting;
xiv.  agree the Revenue Budget for 2024/25 as set out within the report and on Annex 8 of the report;
xv.   agree the Indicative Revenue budgets for 2025/26 and 2026/27 as set out within the report and on Annex 8 of the report;
xvi.  note the risks associated with the budget and the Medium Term Financial Plan as set out on section 19 of the report; and
xvii. note the update provided in relation to a Delivery Plan.