Transformation Strategy

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Transformation Strategy

2012 - 2017

Cabinet - 5 December 2012

Budget Proposals

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CABINET – 5 DECEMBER 2012

TRANSFORMATION STRATEGY 2012 – 2017 BUDGET PROPOSALS

Report by Executive Director of Finance and Corporate Support 1 PURPOSE OF REPORT

2 To report progress against the Council’s Transformation Strategy and to recommend the General Services Revenue Budget for 2013/14 and draft budgets for 2014/15 to 2016/17 together with the increase in Council House Rents for 2013/14.

3 BACKGROUND

4 The Council on 28 June 2012 approved a Transformation Strategy 2012/17 designed to ensure that council services can remain financially sustainable in the current economic climate.

5 The UK Government has signalled its intention to continue with its austerity programme and consequential reductions in public spending over the medium term. The position for Scotland and for Scottish local government will mirror this and financial planning over the next few years will continue to present a significant challenge. The graph below outlines the continuing direction of public spending in Scotland based on Scottish Government forecasts.

20 22 24 26 28 30 32 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 Sc o tt is h DE L (£ b illi o n , 2012 ‐13 pr ic e s)

Projected Scottish Government Resources

Current UK Spending Review period Based on UK Government forecast 17% / £5.3 billion 7% / £2.1 billion

Source: Scottish Government : Scottish Budget ‐ Draft Budget 2013‐14

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• Real terms protection for the NHS revenue budget;

• Maintaining the commitment for 1,000 additional police officers; • No higher education tuition fees;

• Free prescriptions; • Concessionary bus travel; • Council tax freeze;

• Maintaining teacher numbers in line with pupil numbers.

7 The terms of a proposed funding package for Scottish local government in 2013/14 were set out in a Local Government Finance Circular issued on 27 November 2012. The figures were broadly in line with the February 2012 Finance Circular which announced a three year funding package. Financial year 2013/14 is essentially a cash-flat budget for local government after adjusting for Police and Fire.

8 In addition the Finance Circular included confirmation of previously anticipated funding for the following items where expenditure has already been identified to match the allocated funds.

Item £m

Blue Badge Scheme 0.016

Looked after Children 0.040

Council Tax Support Scheme(this relates to 80% of the funding – para 27 refers)

0.501

Family Support 0.074

Total 0.631 The overall unallocated impact of the Finance Circular is additional income

totalling £0.121m.

9 The Council’s Transformation Strategy indicated a projected budget gap of £34.1m by 2016/17. This is on the assumption that year on year funding remains cash-flat and that services continue to be delivered at the same level and in the same way as they are currently. The proposals set out in this report and associated papers recommend specific actions to reduce this gap. Actions proposed take account of the need to deliver against specific targets to achieve the Council’s Strategic Priorities;

• Raise educational attainment and equip our young people for the world of work;

• Promote town centre living;

• Support older people to live independently in the community.

10 Performance frameworks will allow progress against these priorities to be measured and the budget proposals are designed not to compromise their achievement.

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Council flexibility in determining future strategy and to ensure the Council had “time to plan, time to prepare and time to change”. The use of reserves is non-recurring funding and as such presents an additional pressure within the 2013/14 budget process.

12 A letter from the Cabinet Secretary for Finance, Employment and Sustainable Growth to COSLA dated 20 September 2012, confirmed that if any council does not agree to the full package available then it will have its allocation reduced by its needs based share of a package of resources worth in total £109 million across the whole of local government. This package of resources to be removed is made up of each council’s needs based share of:

• £70 million to deliver a Council Tax freeze; and • £39 million for the teacher commitments.

This would equate to a £2.414m reduction for East Ayrshire.

13 In a departure from the two stage sign-off arrangements agreed for previous settlements, for 2013-14 only those Councils who do not intend to take up the offer and agree the full package of measures set out in the 20 September letter are required to write to the Cabinet Secretary for Finance, Employment and Sustainable Growth setting out the reasons why they do not wish to comply. The Council’s Transformation Strategy and the proposals contained within this report and associated papers assume that the Council will wish to comply.

14 COST PRESSURES

15 All departments and services can point to issues arising from external demand and from aspirations on service levels and quality. The financial position is such however that further demands within services will require to be accommodated from a redesign of existing service models combined with a refocusing of resources to the highest priority areas whilst ensuring that statutory services are maintained. Executive Directors are expected to ensure that services are managed within overall departmental budgets and to take action to resolve any overspends arising during the year, with Cabinet consideration and approval being required where changes to policy or service levels would be needed to do this.

16 Following the pay freeze which has been in place for the last two years, there appears to be an expectation of an easement in this and COSLA has made a pay offer for 2013/14 comprising a 1% increase for all employee groups together with the implementation of a Scottish Local Government Living Wage which could be implemented through a supplement being paid to bring the lowest hourly rate up to £7.50 per hour. The final position will depend upon national negotiations between COSLA and Trade Unions. The implementation of the Living Wage within the Council has been the subject of

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17 Unavoidable cost increases such as national insurance pension, contributions and contractual price inflation, including in relation to energy, property costs, transport and carbon reduction commitment costs, have also been factored in. 18 An inflationary uplift on discretionary income of 3% has been applied, other

than for Leisure Services although flexibility has been given to Executive Directors and Heads of Service to set appropriate fees and charges for certain services anddetails of existing and proposed charges for 2012/13 are attached at Appendix 2. If Leisure Services are transferred to a new Trust, the trust would be responsible for setting prices and in these circumstances it is proposed that no increase for 2013/14 be included to allow maximum flexibility. Price levels would form part of the discussion with the Council in terms of the Service Level Agreement and Business Plan. If the proposal to establish a Trust is not accepted, the Cabinet would be able to review the position on charges before April 2013. A further report finalising the Educational and Social Services approved rates and charges will be presented to Cabinet once national negotiations have concluded.

19 The previously agreed pricing structure for burial charges had a differential built in for residents / non-residents of East Ayrshire. It is proposed to align the charges to have a single charge regardless of the place of residence of the deceased. The revised charges have been configured to maintain an overall income target increase of 3%.

20 Certain charges, such as planning fees, registration searches and Landfill Tax, are outwith the control of the Council and in such cases may not reflect the 3% inflationary increase.

21 The ten year Capital Programme is now substantially progressed and will be reviewed and extended with proposals being presented to the Cabinet before the start of the new financial year. The Transformation Strategy notes that new capital projects should be expected to demonstrate net savings over the lifetime of the asset.

22 The Capital Fund can be utilised to meet any expenditure of the authority to which capital is properly applicable or to make repayment of the principal element of debt charges. In line with current treasury management estimates, it is proposed to continue to utilise the Capital Fund to repay an element of debt charges each year in order to smooth the impact on the revenue budget arising from the current profile of capital expenditure.

23 Current treasury management forecasts anticipate a projected maximum of £6.131m being drawn down from the Capital Fund in financial year 2012/13 in support of capital expenditure and debt financing costs. Capital financing estimates include a requirement for appropriations from the Capital Fund to continue until 2016/17, with a total draw down not exceeding £10.150m over that period.

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receive funding directly from the Scottish Government. The removal of the Council contribution to running costs in the form of a precept payment, is offset by a commensurate reduction in the grant received from the Scottish Government.

25 Strathclyde Partnership for Transport agreed a two year budget for precept payments last year and as such our contribution will remain unchanged for 2013/14. SPT has indicated that the Concessionary Fares contribution will increase by £0.022m in 2013/14 with inflation linked increases thereafter. There is an expectation that the Ayrshire Valuation Joint Board contribution will remain at the current year’s level.

26 A report to Cabinet on 7 November 2012 updated Members on the details of forthcoming Welfare Reform implementation and the impact on the Council and residents in East Ayrshire. The major aspects of welfare reform will be implemented between 2013 and 2017. Some of these changes will take effect in the next financial year with others scheduled to be phased in over the following three financial years. The changes being implemented over the next twelve months include reductions in Housing Benefit where homes are deemed to have more rooms than the minimum required by the occupants in terms of the regulations. Financial implications for the Council from the entirety of Welfare Reform proposals are not yet quantifiable as many of them have still to be finally defined by government; however, a number of key areas of financial pressure have been identified.

• Costs of the Council Tax Support scheme; • Potential increased costs of collecting rent;

• Potential increase in homelessness presentations and costs; • Staff training and awareness; and

• Changes to systems and accommodation to deliver new services including Social Fund payments.

27 From April 2013, Council Tax Benefit will end and be replaced by a Council Tax Support scheme which will be local to Scotland. Council Tax Benefit was previously funded directly to local government by the Department for Work and Pensions (DWP). The new arrangements will mean that funding will be channelled through the Scottish Government with a cut of 10% consistent with the UK Government’s aim to reduce welfare spending. The shortfall in funding based on current benefit cases is estimated at £40m for Scotland. The gap will be partlyfunded by the Scottish Government in 2013/14 with additional contribution from the Council estimated at £0.425m, based on current caseload. The Grant Settlement includes an additional £18.4m or 80% of the Government’s contribution. Distribution is based on historic caseload and the Council’s share is £0.501m. The remaining 20% will be distributed to councils based on actual caseload during 2013/14.

28 The financial position taking account of the funding and spending issues discussed above is shown in the table below.

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and any costs arising from increased service demand being met from existing budgets.

30 As indicated at Section 3 above, funding assumptions beyond 2014/15 are more difficult to predict and will depend upon a range of external factors including Scottish, UK and world economic and political conditions and the outcome of the next Spending Review undertaken by the UK Government. Whilst these are uncertain, it is important to plan ahead based on information currently available, accepting that variances are inevitable, and with management arrangements in place to detect changes, estimate their impact and alter plans accordingly. Figures in the Transformation Strategy published in June 2012 have been refined to take account of changes since then including adjustments to Council Tax yield, payroll costs, contract inflation and the recently announced settlement figures as detailed in paragraph 8.

2013/14 £m 2014/15 £m 2015/16 £m 2016/17 £m Total Expenditure 328.212 334.253 342.830 353.513 Total Income 316.335 317.868 317.873 319.509 Budget Gap 11.877 16.385 24.957 34.004 31 TRANSFORMATION STRATEGY

32 The Transformation Strategy, agreed in June 2012, was based on a projected funding gap of £34.1m over the next four years and identified a number of workstreams designed to deliver costs savings and offer proposals for changes in operations to ensure that Council services are financially sustainable into the future.

33 Development of these workstreams resulted in a package of savings measures being prepared by officers in the period leading up to 31 October 2012. These were then subject to an extensive process of consultation and discussion with stakeholders, including special interest groups, staff, trade unions and the wider public of East Ayrshire.

34 The detailed package was made available as part of the overall consultation arrangements.

35 The proposed package of savings outlined below and expanded in associated reports totals £24.974m and is therefore £9.030m short of the revised anticipated funding gap. Work is continuing in all areas of the Council to identify further opportunities to redesign, refocus and possibly terminate certain services to release additional savings with the intention of bringing forward proposals by December 2013. The graph at paragraph 44 of this report highlights the urgency of this.

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of savings that have been identified which inform the draft revenue budget. Agenda references relate to more detailed reports and recommendations forming part of the overall budget.

37 The planning assumptions going forward in relation to workforce planning include a broad estimate for illustrative purposes that £3m will be incurred in both 2013/14 and 2014/15 to meet the cost of termination service redesign. This is in line with average values over the last three years.

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Consultation and Engagement Plans

Cabinet approved the framework for consultation on the Transformation Strategy in August 2012.

Between August and October, consultation took place with a number of organisations. There was widespread support for the aims of the strategy and the framework for achievement in the form of strategic imperatives.

Consultation on budget proposals took place in November 2012 and was an extensive exercise. Whilst some officer proposals have been modified as a result of specific feedback, members will want to ensure that the consultation results inform their decision making.

Continued engagement with specific stakeholders and communities is recognised as an essential element in the development and implementation of proposals over the next four years.

B1(E)

Alternative Delivery Models

Proposals for the establishment of a Leisure Trust would result in a saving of £1.047m in 2013/14 with a similar saving spread over the next two years.

2013/14 2014/15 2015/16 2016/17 Total £1.047m £0.523m £0.524m £0.000m £2.094m

B2

Early Years Services

Changes to Early Years provision would result from the Children and Young People Bill to be introduced to Parliament next year. The Bill will include proposals to improve the availability of high quality, flexible, integrated early learning and childcare. This workstream will ensure that the Council is ready to take advantage of the final shape of any changes in provision. No savings have been identified in relation to this part of the workstream however savings line 12 within service efficiencies also refers.

B3(E)

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Transport Arrangements

The Council’s current school transport policy is more generous than legislation requires, with children one mile from their catchment primary school and two miles from their catchment secondary school being provided with free transport.

It is proposed to change the distance entitlement to one and a half miles for all primary school pupils and three miles for secondary aged pupils, with effect from August 2013 and to introduce charges for secondary transport between 1.5 and 3 miles. This would reduce the saving by £0.140m to £0.360m per annum(£0.207m for primary, £0.153m for secondary).The proposed change would affect around 1,000 of the 4,200 children who currently receive free transport at 9 primary and 4 secondary schools.

New delivery models are also proposed for Social Work transport which would deliver savings of £0.200m per annum.

2013/14 2014/15 2015/16 2016/17 Total £0.270m £0.290m £0.000m £0.000m £0.560m

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Transforming our Relationship with the Communities we Serve

Youth Work Provision

Proposals would result in a saving from the redesign and development of a Vibrant Communities Division, incorporating teams from within the Community Learning and Development Section in Educational and Social Services and the Leisure Development Section within Neighbourhood Services.

This workstream on Youth Work has been incorporated into the work of Transforming our Relationship with the Communities we Serve to ensure a co-ordinated approach is taken to youth work provision across East Ayrshire.

Workstream 26 covering grants arrangements will also allow a review of how organisations delivering youth work in communities are funded.

2013/14 2014/15 2015/16 2016/17 Total £0.403m £0.000m £0.201m £0.000m £0.604m B5 (excl press & public) 11

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Service Efficiencies

Services have proposed additional measures to reduce expenditure and these were set out and discussed during the budget consultation process and adjustment has been made to line 1, 5, 6 and 12 as a result. 2013/14 2014/15 2015/16 2016/17 Total £4.446m £4.091m £4.977m £1.000m £14.514m B6(E) Waste Management Arrangements

Proposals to roll out Food and Plastics recycling resulting in a reduction in landfill tax paid by the Council and enabling a consequential change to the frequency of residual collections would result in a requirement to commit £0.195m from the Transformation Fund in 2014/15 with annual savings in future years. 2013/14 2014/15 2015/16 2016/17 Total £0.039m £0.000m £0.205m £-0.075m £0.169m B7 Grants (New Workstream)

It is proposed that grant arrangements be streamlined with greater opportunity for members to assess relative priorities. A savings target of £0.600m is proposed.

2013/14 2014/15 2015/16 2016/17 Total £0.100m £0.250m £0.250m £0.000m £0.600m

B8

Customer Contact

Work has started to review current arrangements in respect of customer contact and to consider alternative models for service delivery, including a single customer contact centre. This reflects, preferences expressed in the most recent residents survey and consideration of how other large organisations manage and enhance customer contact.

The review will include consideration of how to deliver modern access opportunities, expand the use of digital and telephone services and the delivery of some services via local Post Offices. The transfer of services to Post Offices and the closure of non-hub Local Offices will require to be co-ordinated with The Post Office’s investment programme to ensure continuity of service in local communities.

2013/14 2014/15 2015/16 2016/17 Total £0.000m £0.100m £0.000m £0.000m £0.100m

B9

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Employee/

Workforce Benefits

The magnitude of spending reductions over the next four years means that a reduction in the size of the workforce is inevitable. Having regard to the cost of the current redundancy provisions and the Council’s wish to maintain its practice of minimising compulsory redundancies, there is a need to attract volunteers and to support workforce planning.It is therefore proposed to discontinue the enhanced element of the Redundancy Policy with effect from 1 January 2014. Whilst a number of employees have already enquired about voluntary severance following the consultation meetings, formal expressions of interest will be sought by the Head of Human Resources from certain groups of employees early in 2013.

A revised Sickness Absence Management Policy has been developed in consultation with trade unions which is designed to reduce the incidence and cost of absence.

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Income and Charges

The review of income and charging across the Council is considering a number of key issues and looks at opportunities to maximise income, minimise debt due to the Council and minimise the administrative burden (and cost) associated with charging. There are no savings yet identified.

The opportunity was taken as part of the consultation to seek views on the application of town centre parking charges. No changes are proposed to the substantive position with free Saturday parking being discontinued from 1 February 2013.

B12

Economic Development

Employability Services

The Council provides financial support and advice to companies who want to grow their business, while also improving the employability of local people to enable them to access job opportunities. The economic development section communicates regularly with over 840 local companies and the number is constantly growing. The use of social media as a communication tool and the provision of a range of networking and training sessions for the business community have proved efficient and successful.

A saving has been identified from staff rationalisation and from vacating the office at Foregate, Kilmarnock.

2013/14 2014/15 2015/16 2016/17 Total £0.087m £0.000m £0.000m £0.000m £0.087m

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Property and Estate Rationalisation

The Transformation Strategy sets out objectives to reduce the number of council properties by 25%. Elements of workstreams 2 and 19 will contribute to that. This is separate to the review of the school estate to increase average occupancy levels to 85%

2013/14 2014/15 2015/16 2016/17 Total £0.280m £0.920m £1.046m £0.000m £2.246m

Energy Efficiency

Energy costs present a significant pressure over the next four years. The aim is to reduce energy usage in order to mitigate anticipated increases in energy prices. A number of new, energy efficient buildings have been opened over the last few months and it is envisaged that further investment in energy reducing and generation technology together with better energy management will deliver savings.

2013/14 2014/15 2015/16 2016/17 Total £0.600m £0.800m £0.800m £0.000m £2.200m - Administrative/ Clerical Functions Document Imaging

The review of admin and clerical services is assessing the existing structures and support provided to services and is reviewing developments across the Council, recommending where changes can be implemented to achieve revenue savings, while effectively supporting colleagues.

The review takes into account the use of technology employed in each area which supports service provision, including document imaging. The saving is based on a reduction in the overall full time equivalent administrative and clerical staffing complement by 10%.

2013/14 2014/15 2015/16 2016/17 Total £0.300m £0.600m £0.600m £0.000m £1.500m

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Printing Arrangements

A new corporate approach to printing designed to achieve significant reductions in paper and ink usage has been developed following a procurement exercise. The new arrangements are being rolled out across the Council’s corporate office accommodation in the first instance and thereafter to schools.

2013/14 2014/15 2015/16 2016/17 Total £0.050m £0.100m £0.150m £0.000m £0.300m

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Working with

Vulnerable Individuals and Families

Research is being undertaken by the Policy, Planning and Performance Division to examine whole-area and total place approaches. Total Place was designed to establish how public services can secure improved outcomes at less cost through greater collaboration between relevant agencies; a deeper engagement with citizens and communities; and a genuine focus on place.

This is considered a longer term piece of work and there are no savings identified at the current time.

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Outcome Based Planning and Budgeting

This workstream has initially considered the high level principles involved in adopting an outcome based approach to budgeting. Pilot work in other Community Planning Partnerships has been supported by the Improvement Service and the summary reports from the pilots have been reviewed to direct work on this area in the Council. The September meeting of the CPP Board agreed to appoint a temporary project manager to take the work forward, commencing with an initial focus on Council spend on alcohol and drugs misuse before extending this to all areas of partnership spend.

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Integrated Health and Social Care

The Scottish Government proposals for the Integration of Adult Health and Social Care have important implications for the delivery of Council services in the future. It is intended that an Integration Transition Board will be formed early in the new year to move matters forward in a way that ensures the best possible outcomes for the people of East Ayrshire.

No savings have been identified in relation to this work stream at this time.

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Supported

Accommodation for Adults with Complex Needs

It is widely accepted that demand continues to increase as a consequence of demographic changes resulting from advances in medical treatment enabling children with very complex needs to live longer. In addition, the impact of parental alcohol and drug misuse on children both pre and post natal will place additional demand on adult services.

The preferred service model is one of supported accommodation with separate support provision and a working group led by the Head of Community Care is developing proposals. There are no savings linked to this work stream at this time.

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Residential Child Care

Work is taking place to further develop internal residential child careas a direct alternative to purchasing external residential care.

Key outcomes for the Service would include increased placement choice and availability and decreased use of external residential care. Further, children would be supported to live in their local community.

There are no savings associated with this work stream at the current time, as work is ongoing to develop a proposals paper for future consideration by the Cabinet.

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Invoicing Arrangements

The Procurement Transformation Programme is designed to modernise and simplify procurement activity across the Council. A specific project has been identified in relation to the ‘purchase to pay’ aspects of procurement. This includes all elements of procurement from ordering the goods through to paying for them, including invoicing.

Savings from any proposed changes will be quantified within the business case.

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Devolved School Management (DSM)

A revised national DSM Scheme was approved at the COSLA convention in March 2012 and by the Cabinet Secretary for Education and Lifelong Learning in June 2012. There are no direct financial implications arising from the implementation of the revised DSM Scheme, however, there is scope for changes to the resources allocated to schools to be made by the Head of Service: Schools. Any changes would be implemented from August 2013 and a report will be brought forward in advance if Cabinet authority is required.

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38 The table below shows the indicative budget gap of £34.004m adjusted for savings options identified by officers. The revised budget gap of £9.030m is analysed further in the tables shown below.

2013/14

£m 2014/15 £m 2015/16 £m 2016/17 £m TOTAL £m

Indicative Budget Gap 11.877 4.508 8.572 9.047 34.004 Total Savings Identified (7.623) (7.674) (8.752) (0.925) (24.974) Annual Revised Budget Gap 4.254 (3.166) (0.180) 8.122 9.030 Change in Reserves / Budget Gap (4.254) (1.088) (0.908) (9.030)

39 The summarised financial position which would result from acceptance of all measures indicated above and expanded within the supporting reports is shown below.

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Educational & Social Services 179.978 180.043 179.040 179.476 183.019 Neighbourhood Services 34.566 34.272 34.409 35.099 36.417 Police, Fire, Valuation Board & SPT 27.792 2.882 2.905 2.910 2.915 Finance & Corporate Support 21.579 20.726 20.577 20.452 21.063 Other Non Departmental Items 79.006 84.847 86.599 88.188 92.469 Council Wide Workstreams - (2.181) (4.574) (7.344) (7.344) Net Expenditure 342.921 320.589 318.956 318.781 328.539 Grant Income (236.492) (212.969) (212.469) (210.937) (210.937) Council Tax (48.495) (48.970) (48.970) (48.970) (48.970) Other Income (51.921) (54.396) (56.429) (57.966) (59.602) Income (336.908) (316.335) (317.868) (317.873) (319.509) Change in Reserves / Budget Gap (6.013) (4.254) (1.088) (0.908) (9.030) The table illustrates that even if all proposals are accepted, there remains a gap of £9.030m, the closure of which is likely to mean that even more radical options will require to be considered. All areas of the Council’s business will be further scrutinised over the next few months along with a further review of management structures, with the intention of bringing proposals to the Cabinet, with consultation being carried out in line with the approved methodology.

40 RESERVES AND BALANCES STRATEGY

41 The proposed strategy on the sources and utilisation of Reserves and Balances is set out in Appendix 1.

42 The anticipated position of the balances of these funds at 31 March 2013is shown below: Fund Balance at 31 March 2012 Forecast Balance at 31 March 2013 Statutory Funds £m £m Capital Fund 13.481 7.350

Renewals and Repair Fund 9.104 7.200

Total Statutory Funds 22.585 14.550

General Fund Balances £m £m

Earmarked 17.056 12.954

Uncommitted 17.602 12.910

Transformation Fund 0.000 4.202

Total General Fund Balances 34.658 30.066

Total HRA Balance 2.325 2.277

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therefore within the range set as part of the Council’s Reserves Strategy. The minimum balance in terms of the Council’s Reserves Strategy is £6.858m (2%) with a maximum level of £13.717m (4%).

44 The timing of the savings identified will require the utilisation of Uncommitted General Fund Balances each year to meet the identified budget gap together with severance costs. For illustrative purposes, Severance payments of £3.000m per annum have been assumed for 2013/14 and 2014/15 based on previous expenditure

As in previous years, services will be encouraged to achieve savings ahead of schedule where practicable, and a mid-year review of spending will be carried out in an effort to rebuild balances from one-off savings. The graph above illustrates the importance of early identification and implementation of measures to close the budget gap.

45 SETTING THE COUNCIL TAX

46 On the basis of the proposals set out in this report the Band D Council Tax for 2013/14 would remain at 2007/08 levels and Council Tax for all Bands would therefore be: 2% Minimum Balance Requirement (£10,000,000) (£8,000,000) (£6,000,000) (£4,000,000) (£2,000,000) £0 £2,000,000 £4,000,000 £6,000,000 £8,000,000 £10,000,000 £12,000,000 £14,000,000

March 2013 March 2014 March 2015 March 2016 March 2017

Defi ci t Surpl u s

Projected General Fund Uncommitted

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B 924.77 C 1,056.88 D 1,188.99 E 1,453.21 F 1,717.43 G 1,981.65 H 2,377.98

47 HOUSING REVENUE ACCOUNT

48 Cabinet on 10 February 2010 agreed that rents would be increased annually by the greater of RPI plus 1% or 3.5%, plus the additional costs for new house building. The element of increase related to new house building includes those units currently under construction and one third of the total cost of the 134 proposed under the Strategic Local Plan where work should begin on all sites during 2013/14 with completion scheduled for 2014/15. The Council remains on track to achieve the Scottish Housing Quality Standard for all houses by 2015. Application of the formula results in the proposed average rent increase for 2013/14 being £2.76 over 52 weeks or £2.99 over the 48 week payment cycle, equivalent to a 4.83% increase.

49 It is recommended that a similar increase for Lock-Up and Garage Site rentals be implemented. This would result in Garage Sites increasing by £1.33 to £35.37 per annum. For Lockups the cost would increase by £0.18 to £4.91 per week over 52 weeks; or by £0.20 to £5.32 per week over the 48 week payment cycle.

50 Tenants and Residents Associations were consulted as part of the budget process and no adverse comments were received in relation to the proposed increases.

51 EQUALITY IMPACT ASSESSMENT

52 All proposals have been assessed in respect of their potential to affect equality across our communities via the following process:

• the completion of an initial screening assessment of all savings proposals to identify those which could have an impact in terms of equalities;

• undertaking an equality analysis of those savings proposals which the screening suggested could have an impact on individuals covered by the nine protected characteristics (age, race, disability, sex, sexual orientation, gender reassignment, pregnancy and maternity, marriage and civil partnership and religion and belief (non-belief); and

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53 The Council is committed to tackling inequality and has ensured that the decision making throughout this year's budget setting process has involved as many members of our community as possible by undertaking extensive online and face-to-face consultation process. Further consultation/engagement will be carried out as and when required in the context of the Transformation Strategy, and further Equality Impact Assessments will be part of this process.

54 RECOMMENDATIONS

55 Cabinet is requested to recommend to Council on 13 December 2012 the following:

(i) that the full package of measures set out in the letter from the Cabinet Secretary for Finance, Employment and Sustainable Growth’s letter of 20 September 2012 to COSLA as described in paragraph 11 be agreed to;

(ii) that all of the proposals contained within this report and associated reports

B1 to B12, as recommended for approval by Cabinet, be approved as part of the budget process

(iii) that the Band D Council Tax level for 2013/14 should be maintained at

£1,188.99;

(iv) that the increase to fees and charges outlined at Appendix 2 be approved

for implementation in 2013/14;

(v) that the Resource Allocations shown at paragraph 39 of this report be approved;

(vi) that departmental service plans be updated accordingly to reflect the

Resource Allocations;

(vii) that a council house rent increase for 2013/14 of £2.76 per week over a 52

week period be approved;

(viii) that for 2013/14 Lockups and Garage Site charges increases of £0.18 over

52 weeks for Lockups and £1.33 per annum for Garage Sites be approved;

(ix) approve the Reserves and Balances Strategy set out in Appendix 1;

(x) otherwise note the contents of this report.

Alex McPhee

Executive Director of Finance and Corporate Support 29 November 2012

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Scottish Draft Budget 2013-14, Scottish Government, September 2012 Scottish Government Local Government Finance Circular No. 5/2012

dated 27 November 2012

Letter from the Cabinet Secretary for Finance, Employment and Sustainable Growth’s letter of to COSLA dated 20 September 2012

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Capital Fund Credited with all net capital receipts except where these are related to the overall funding package for a specific project as well as any in-year Debt Charge surplus arising from slippage in the capital programme.

It is recommended that in 2013/14 a maximum of £3.334m will be drawn with a total drawdown not exceeding £10.150m over the period 2016/17. The position will be reviewed on an annual basis to take account of actual capital spend and the level of borrowing support within the grant settlement.

Renewal and Repairs Fund

Credited other funds available at the Council’s discretion including HRA surpluses and savings in debt charges.

Available for use on capital or revenue expenditure on council assets.

Departmental Balances

Departmental bottom line underspends not arising from windfall savings. “Windfall” savings include, for example, pay awards being less than budgeted. Such savings will be removed from departmental budgets during the year.

Available for use on non-recurring or fixed term projects or to assist in aligning services with resources available over a three year budget period. Departments should hold no more than 4% of revenue expenditure by the end of the three year period. Accordingly where balances significantly in excess of this are held and not identified for future anticipated liabilities or projects, Cabinet may consider transfer of the excess to the uncommitted General Fund balance for use in other areas. An annual review of departmental balances will be carried out following the audit of accounts.

General Fund Balances

Year end underspends not attributed to departmental balances.

Value to be between 2% and 4% of annual budgeted expenditure although it may be prudent from time to time to build up funds in excess of the minimum level to meet known or predicted financial pressures, for example in relation to termination costs and reductions in grant funding. Funds in excess of the limits could be made available for one off expenditure items or fixed life contributions. Transformation

Fund

Non recurring budget savings as identified during the financial year.

To be used to enable changes which support elements of the Transformation Strategy. This may involve capital expenditure or one-off or time limited revenue expenditure and may include grants or other support to external organisations.

PPP Earmarked Balance

Credited with surplus PPP related funding including Grant in advance of need, in-year savings specifically arising within the PPP account and additional appropriations made by the Council.

Used to meet the fluctuations in the PPP Unitary Charge payments throughout the life of the contract. However, the contract is based on assumptions for RPI and RPIX together with assumed energy cost inflation and accordingly transfers to and from the balance may take place to adjust the balance for these or other phasing issues.

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Department / Service Type of Charge

Date of Last Increase

Current Charging Structure Current Charge 2012/13 £

VAT /

Non VAT Uplift for 2013/14 % Revised Charge for 2013/14 £ VAT @ 20% £ Total Charge £

Education & Social Services

Community Learning & Development School Lets 01/04/2011 Various VAT 3.0% Various - Various Community Learning & Development Astroturf Pitch hire 01/04/2011 Various VAT 3.0% Various - Various Early Education and Childcare Day Care for children 01/04/2011 per hour and a 50% reduction for additional children 2.90 Non VAT 3.0% 2.99 - 2.99 Onsite Services School Meals 01/04/2010 standard 2 course meal 1.90 Non VAT 2.6% 1.95 - 1.95 Onsite Services Other Meals - Lunch Clubs 01/04/2011 2.73 Non VAT 2.6% 2.80 - 2.80 Onsite Services Vending Receipts 01/04/2011 Various VAT 3.0% Various - Various Onsite Services Community Centres additional hours Charges based on actual costs incurred. 14.13 VAT 1.0% 14.27 - 14.27 Special Central Section 23 charges N/A Charges based on actual costs incurred. Various Non VAT 1.0% Various - Various Arts & Enterprise Ticket Sales N/A Prices set for individual concerts. Tickets sold by Palace

Theatre Various VAT 3.0% Various - Various Arts & Enterprise Music Tuition 15/08/2011 Subject to discount arrangements previously implemented for

additional pupils from same family, introductory discounts, and free of charge for study related to Standard Grade and Higher courses

Various Non VAT 0.0%

Various - Various Social Work Blue badges - disabled parking permits 01/04/2011 Flat rate charge (3 yearly) 20.78 Non VAT 0.0% 20.00 - 20.00 Social Work Charges for day care services 01/04/2011 Flat rate charge per day 2.00 Non VAT 0.0% 2.00 - 2.00 Social Work Community alarms service 01/04/2011 Weekly charge following assessment 3.00 Non VAT 0.0% 3.00 - 3.00 Social Work Care at home services 01/04/2011 Hourly charge following assessment 12.00 Non VAT 0.0% 12.00 - 12.00 Social Work Charges for day care services 01/04/2011 Flat rate charge per day 53.05 Non VAT 3.0% 54.64 - 54.64 Social Work Charges for sensory impairment services 01/04/2011 Charge per hour 38.53 Non VAT 3.0% 39.68 - 39.68 Social Work Service users' care reviews 01/04/2011 Flat rate per individual needs review 154.10 Non VAT 3.0% 158.73 - 158.73 Social Work Charges for adult residential services 01/04/2011 Flat rate weekly charge per placement 1,260.66 Non VAT 3.0% 1,298.48 - 1,298.48 Social Work Charges for adult respite services 01/04/2011 Flat rate weekly charge per placement 1,134.38 Non VAT 3.0% 1,168.41 - 1,168.41 Social Work Children with disability respite services 01/04/2011 Flat rate weekly charge per placement 2,252.29 Non VAT 3.0% 2,319.86 - 2,319.86

Neighbourhood Services

Libraries Fines Adult 01/04/2012 per day, per item 0.10 Non VAT 0% 0.10 Libraries Fines Concession 01/04/2012 per day, per item 0.05 Non VAT 0% 0.05 Libraries Maximum Fine 01/04/2012 per item 5.00 Non VAT 0% 5.00 - Libraries Maximum Fine - Concessions 01/04/2012 per item 2.50 Non VAT 0% 2.50 Libraries Overdue DVDs - Adult & Children Day Standard 01/04/2012 Libraries Overdue DVDs - Concessions Day Standard 01/04/2012 per day, Libraries Overdue DVDs Maximum Charge Adult 01/04/2012 per item 16.00 Non VAT 0% 16.00 Libraries Overdue DVDs Maximum Charge - Concessions 01/04/2012 per Libraries Inter Library Loans 01/04/2012 per item 5.00 Non VAT 0% 5.00 Libraries Inter Library Loans - Concessions 01/04/2012 per item 2.50 Non VAT 0% 2.50 Libraries Replacement Membership Tickets - Adult 01/04/2012 each 1.20 Non VAT 0% 1.25 Libraries Replacement Membership Tickets - Child 01/04/2012 each 0.60 Non VAT 0% 0.65 Libraries Reservations - Adult 01/04/2012 per item 0.45 Non VAT 0% 0.50 Libraries Reservations - Child 01/04/2012 per item 0.00 Non VAT 0% 0.00 -Libraries Reservations - Concession New per item 0.25 Non VAT 0% 0.25 Libraries Reservations - DVD Adult 01/04/2012 per item 0.45 Non VAT 0% 0.50 Libraries Reservations - DVD Children 01/04/2012 per item 0.00 Non VAT 0% 0.00 -Libraries Reservations - DVD Concessions 01/04/2012 per item 0.25 Non VAT 0% 0.25 Libraries Reservation Passport (Annual Subscription) 01/04/2012 each Libraries DVD Hire - Day 1 releases (No concessions) 01/04/2012 0.00 Non VAT 0% 2.50 Libraries DVD (including Blueray) Adult 01/04/2012 per item 0.60 Non VAT 0% 1.50 Libraries DVD (including Blueray) - Concession 01/04/2012 per item 0.50 Non VAT 0% 1.00 Libraries DVD Hire - Boxed Set (new no concessions)) 01/04/2012 4.30 Non VAT 0% 4.50 Libraries DVD Hire - Boxed Set 01/04/2012 2.15 Non VAT 0% 2.50 - Libraries DVD Hire - Boxed Set - Concession 01/04/2012 3.80 Non VAT 0% 2.00 Libraries Fax - incoming 01/04/2012 per sheet 0.60 Non VAT 0% 0.60 Libraries Fax - Outgoing UK 01/04/2012 per sheet 1.10 Non VAT 0% 1.15 Libraries Fax - Outgoing non- UK 01/04/2012 per sheet 2.10 Non VAT 0% 2.09 Libraries Photocopying A4 01/04/2012 per sheet 0.10 Non VAT 0% 0.10 Libraries Photocopying A3 01/04/2012 per sheet 0.16 Non VAT 0% 0.15 Libraries PC Printout B&W 01/04/2012 per sheet 0.10 Non VAT 0% 0.10 Libraries PC Printout Colour 01/04/2012 per sheet 0.30 Non VAT 0% 0.29 Libraries Book / audio material sales - individually priced - 0.10 - 0.05 5.00 - 2.50 per day, per item 0.50 Non VAT 0% 0.50 - 0.50 per item 0.25 Non VAT 0% 0.25 - 0.25 - 16.00 item 10.00 Non VAT 0% 10.00 - 10.00 - 5.00 - 2.50 - 1.25 - 0.65 - 0.50 - - 0.25 - 0.50 - - 0.25 5.00 Non VAT 0% 5.00 - 5.00 - 2.50 - 1.50 - 1.00 - 4.50 2.50 - 2.00 - 0.60 - 1.15 - 2.09 - 0.10 - 0.15 - 0.10 - 0.29

Libraries Braille Printing less than 50 pages printed from 01/04/2012 per sheet 0.10 Non VAT 0% 0.10 - 0.10 Libraries Braille Printing more than 50 pages printed from 01/04/2012 per sheet + £5 per hour 0.10 Non VAT 0% 0.10 - 0.10

2012/13 2013/14

E:\BUDGET\Budget Final\B0a Fees and Charges 2013‐14 for Cabinet Report ‐ Consolidated Summary v213‐14 List

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Department / Service Type of Charge Last Increase

VAT /

Libraries Scanning / retyping documents 01/04/2012 per sheet + £5 per hour 0.10 Non VAT 0% 0.10 - 0.10 Libraries ECDL - supported 01/04/2012 each 200.00 Non VAT 0% 200.00 - 200.00 Libraries ECDL - self study 01/04/2012 each 110.00 Non VAT 0% 150.00 - 150.00 Libraries ECDL registration fee 01/04/2012 each 40.00 Non VAT 0% 45.00 - 45.00 Libraries Test & Resits (staff) 01/04/2012 each 10.50 Non VAT 0% 15.00 - 15.00 Libraries Test & Resits non-EALRIS (public) 01/04/2012 each 10.50 Non VAT 0% 10.49 - 10.49 Libraries Advanced ECDL - supported (per module) 01/04/2012 each 95.00 Non VAT 0% 100.00 - 100.00 Libraries Advanced ECDL - self study (per module) 01/04/2012 each 50.00 Non VAT 0% 50.00 - 50.00 Libraries Advanced ECDL - Resit 01/04/2012 each 10.50 Non VAT 0% 10.49 - 10.49 Libraries National Units - Internet Safety & Basics Tutored 01/04/2012 each 21.00 Non VAT 0% 22.00 - 22.00 Libraries National Units - Registration only 01/04/2012 each 10.50 Non VAT 0% 11.00 - 11.00 Libraries PC Passport - Beginners - Tutored Course 01/04/2012 each 72.50 Non VAT 0% 75.00 - 75.00 Libraries PC Passport - Beginners - Registration only 01/04/2012 each 36.00 Non VAT 0% 36.00 - 36.00 Libraries PC Passport - Intermediate - Tutored Course 01/04/2012 each 87.50 Non VAT 0% 90.00 - 90.00 Libraries PC Passport - Intermediate - Registration only 01/04/2012 each 41.50 Non VAT 0% 43.00 - 43.00 Libraries PC Passport - Advanced - Tutored Course 01/04/2012 each 135.00 Non VAT 0% 140.00 - 140.00 Libraries PC Passport - Advanced - Registration only 01/04/2012 each 62.00 Non VAT 0% 62.00 - 62.00 Libraries PC Passport - Group Award (i.e. all 3) - Tutored 01/04/2012 each 290.00 Non VAT 0% 290.00 - 290.00 Libraries PC Passport - Group Award (i.e. all 3) - Registration 01/04/2012 each 139.00 Non VAT 0% 140.00 - 140.00 Libraries Inhouse ICT Courses - Email - 1 week 01/04/2012 2.20 Non VAT 0% 2.50 2.50 Libraries Inhouse ICT Courses - Email - 1 week - Concession 01/04/2012 1.10 Non VAT 0% 1.12 - 1.12 Libraries Inhouse ICT Courses - Internet - 2 weeks 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Inhouse ICT Courses - Internet - 2 weeks - 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Inhouse ICT Courses - Basic Computing - 6 weeks 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Inhouse ICT Courses - Basic Computing - 6 weeks - 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Inhouse ICT Courses - Basic Computing Group 01/04/2012 5.50 Non VAT 0% 7.00 - 7.00 Libraries Inhouse ICT Courses - Basic Computing Group 01/04/2012 2.75 Non VAT 0% 3.50 - 3.50 Libraries Inhouse ICT Courses - Next Steps Email - 1 week 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Inhouse ICT Courses - Next Steps Email - 1 week - 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Inhouse ICT Courses - Next Steps Internet - 2 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Inhouse ICT Courses - Next Steps Internet - 2 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Inhouse ICT Courses - Next Steps Computing - 6 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Inhouse ICT Courses - Next Steps Computing - 6 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Inhouse ICT Courses - Next Steps Computing 01/04/2012 5.50 Non VAT 0% 7.00 - 7.00 Libraries Inhouse ICT Courses - Next Steps Computing 01/04/2012 2.75 Non VAT 0% 3.50 - 3.50 Libraries Ad hoc inhouse courses 01/04/2012 2.20 Non VAT 0% 2.50 - 2.50 Libraries Ad hoc inhouse courses - Concessions 01/04/2012 1.10 Non VAT 0% 1.50 - 1.50 Libraries Learning Centre Hire - Business, Professional, 01/04/2012 Full day 52.00 Non VAT 0% 55.00 - 55.00 Libraries Learning Centre Hire - Business, Professional, 01/04/2012 Half day 26.00 Non VAT 0% 27.50 - 27.50 Libraries Learning Centre Hire - Community Groups / Council 01/04/2012 staff costs Non VAT 0% - -Libraries CDRWs 01/04/2012 each 1.05 Non VAT 0% 1.10 - 1.10 Libraries USB pens 01/04/2012 each 6.40 Non VAT 0% 6.60 - 6.60 Libraries Magnifying sheets/each 01/04/2012 1.90 Non VAT 0% 2.00 - 2.00 Libraries Headphones 01/04/2012 1.10 Non VAT 0% 1.20 - 1.20 Libraries Jute bags 01/04/2012 2.00 Non VAT 0% 2.00 - 2.00 Libraries Jute bags/8 items borrowed 01/04/2012 1.50 Non VAT 0% 1.50 - 1.50 Libraries Paper bags 01/04/2012 0.20 Non VAT 0% 0.10 - 0.10 Libraries Tea / Coffee 01/04/2012 0.60 Non VAT 0% 0.60 - 0.60 Libraries Accommodation Charges - Dalmellington 01/04/2012 115.00 Non VAT 4% 120.00 - 120.00 Libraries Accommodation Charges - Kilmarnock 01/04/2012 115.00 Non VAT 4% 120.00 - 120.00 Libraries Saturday Wedding Fees 01/04/2012 215.00 Non VAT 5% 225.00 - 225.00 Libraries Marriage Outwith Offices - Monday - Friday 01/04/2012 195.00 Non VAT 5% 205.00 - 205.00 Libraries Marriage Outwith Offices - Monday - Friday Outwith 01/04/2012 260.00 Non VAT 4% 270.00 - 270.00 Libraries Marriage Outwith Offices - Saturday 01/04/2012 260.00 Non VAT 4% 270.00 - 270.00 Libraries Marriage Outwith Offices - Sunday / Public Holiday 01/04/2012 260.00 Non VAT 4% 270.00 - 270.00 Libraries Period Approval 01/04/2012 630.00 Non VAT 3% 650.00 - 650.00 Libraries Temporary Approval 01/04/2012 420.00 Non VAT 4% 435.00 - 435.00 Libraries Statutory Marriage Fees 01/04/2012 Charges Set by Registrar General 125.00 Non VAT 16% 145.00 - 145.00 Libraries Citizenship Ceremonies 01/04/2012 Charges Set by Home Office 80.00 Non VAT 0% 80.00 - 80.00 Libraries Naming Ceremonies (Mon-Fri In Office) 01/04/2012 130.00 Non VAT 4% 135.00 - 135.00 Libraries Naming Ceremonies (Saturday In Office) 01/04/2012 295.00 Non VAT 3% 305.00 - 305.00 Libraries Naming Ceremonies (Sunday / Public Holidays In

Office) 01/04/2012 295.00 Non VAT 3% 305.00 - 305.00 Libraries Naming Ceremonies (Mon-Fri Outwith Office) 01/04/2012 170.00 Non VAT 3% 175.00 - 175.00 Libraries Naming Ceremonies (Saturday Outwith Office) 01/04/2012 330.00 Non VAT 3% 340.00 - 340.00

(25)

Department / Service Type of Charge Last Increase

VAT /

Libraries Naming Ceremonies (Sunday / Public Holidays 01/04/2012 330.00 Non VAT 3% 340.00 - 340.00 Libraries Naming Ceremony During Civil Marriage 01/04/2012 105.00 Non VAT 5% 110.00 - 110.00 Libraries Renewal of Marriage Vows (Mon-Fri In Office) 01/04/2012 130.00 Non VAT 4% 135.00 - 135.00 Libraries Renewal of Marriage Vows (Saturday In Office) 01/04/2012 295.00 Non VAT 3% 305.00 - 305.00 Registration Renewal of Marriage Vows (Sunday / Public 01/04/2012 295.00 Non VAT 3% 305.00 - 305.00 Registration Renewal of Marriage Vows (Mon-Fri Outwith Office) 01/04/2012 170.00 Non VAT 3% 175.00 - 175.00 Registration Renewal of Marriage Vows (Saturday Outwith 01/04/2012 330.00 Non VAT 3% 340.00 - 340.00 Registration Renewal of Marriage Vows (Sunday / Public 01/04/2012 330.00 Non VAT 3% 340.00 - 340.00 Registration Search & Extract Fees - General Search (Assisted) 01/04/2012 Charges Set by Registrar General 15.00 Non VAT 0% 15.00 - 15.00 Registration Search & Extract Fees - Particular Search 01/04/2012 Charges Set by Registrar General 5.00 Non VAT 0% 5.00 - 5.00 Registration Search & Extract Fees - Extract Fee For Current 01/04/2012 Charges Set by Registrar General 10.00 Non VAT 0% 10.00 - 10.00 Registration Search & Extract Fees - Extract Fee Outwith 01/04/2012 Charges Set by Registrar General 15.00 Non VAT 0% 15.00 - 15.00 Registration Roots Magic search 01/04/2012 per hour 30.00 Non VAT 0% 30.00 - 30.00 Registration Additional copies of Roots Magic data 01/04/2012 per copy 20.00 Non VAT 0% 20.00 - 20.00 Registration Photocopy of Historical Extracts (via GRO) 01/04/2012 1.00 Non VAT -50% 0.50 - 0.50 Registration BMC - Hire of Robert Burns Suite 01/04/2012 Half day 195.00 Non VAT 0% 200.00 - 200.00 Registration BMC - Hire of Robert Burns Suite 01/04/2012 Full day 330.00 Non VAT 0% 340.00 - 340.00 Registration BMC - Hire of Training Room 01/04/2012 Half day 100.00 Non VAT 0% 105.00 - 105.00 Registration BMC - Hire of Training Room 01/04/2012 Full day 170.00 Non VAT 0% 180.00 - 180.00 Registration Genealogy Searches (via GRO) 01/04/2012 Daily Rate 15.00 Non VAT 0% 15.00 - 15.00 Registration Genealogy Searches (via GRO) Scotland's People 01/04/2012 15.00 Non VAT 0% 15.00 - 15.00 Registration Archive Fees - General Search (Assisted) 01/04/2012 30.00 Non VAT 0% 30.00 - 30.00 Registration Archive Fees - Tenancy Enquiry for Council House 01/04/2012 30.00 Non VAT 0% 30.00 - 30.00 Registration Photocopy of Archive Material 01/04/2012 per A4 & A3 sheet 0.70 Non VAT 0% 0.70 - 0.70 Registration Internet & Computer Prints 01/04/2012 0.10 Non VAT 0% 0.10 - 0.10 Registration Digital copies on photo paper 01/04/2012 per image up to A4 5.30 Non VAT 0% 5.30 - 5.00 Registration Digital copies on CD Rom 01/04/2012 for a maximum of 5 images 10.60 Non VAT 4% 11.00 - 11.00 Registration Digital copies on CD Rom 01/04/2012 per image thereafter 3.00 Non VAT 0% 3.00 - 3.00 Registration Digital per image sent by email 01/04/2012 5.30 Non VAT -6% 5.00 - 5.00 Registration Reproduction fee for book,magazine video of 01/04/2012 45.00 Non VAT 0% 45.00 - 45.00 Registration Self service photography users own camera 01/04/2012 per day 5.30 Non VAT 0% 5.00 - 5.00 Registration Reproduction of BMC artwork (price dependent on 01/04/2012 0.00 Non VAT 0%

-Registration Heritage Charges Family/Local History Enquiry 01/04/2012 per hour 30.00 Non VAT 0% 30.00 - 30.00 Registration Heritage Charges Business Family/Local History 01/04/2012 per hour 60.00 Non VAT 0% 60.00 - 60.00 Registration Heritage Charges A4 Photocopy 01/04/2012 per copy 0.10 Non VAT 0% 0.10 - 0.10 Registration Heritage Charges A3 Photocopy 01/04/2012 per copy 0.15 Non VAT 0% 0.15 - 0.15 Registration Heritage Charges A4 Reader/Printer Copy 01/04/2012 per copy 0.30 Non VAT 0% 0.30 - 0.30 Registration Heritage Charges A3 Reader/Printer Copy 01/04/2012 per copy 0.60 Non VAT 0% 0.60 - 0.60 Registration Heritage Charges PC Printout (B&W) 01/04/2012 per copy 0.10 Non VAT 0% 0.10 - 0.10 Registration Heritage Charges PC Printout (Colour) 01/04/2012 per copy 0.30 Non VAT 0% 0.30 - 0.30 Dean Castle Country Park De Walden Room 01/04/2012 Full day 175.10 Non VAT 0% 175.10 - 175.10 Dean Castle Country Park De Walden Room 01/04/2012 Half day 113.30 Non VAT 0% 113.30 - 113.30 Dean Castle Country Park Glencairn Room 01/04/2012 Full day 175.10 Non VAT 0% 175.10 - 175.10 Dean Castle Country Park Glencairn Room 01/04/2012 Half day 113.30 Non VAT 0% 113.30 - 113.30 Dean Castle Country Park Scott Ellis Room 01/04/2012 Full day 118.50 Non VAT 0% 118.50 - 118.50 Dean Castle Country Park Scott Ellis Room 01/04/2012 Half day 77.25 Non VAT 0% 77.25 - 77.25 Dean Castle Country Park Boyd Room 01/04/2012 Full day 97.85 Non VAT 0% 97.85 - 97.85 Dean Castle Country Park Boyd Room 01/04/2012 Half day 66.95 Non VAT 0% 66.95 - 66.95 Dean Castle Country Park Auditorium 01/04/2012 Full day 164.80 Non VAT 0% 164.80 - 164.80 Dean Castle Country Park Auditorium 01/04/2012 Half day 108.15 Non VAT 0% 108.15 - 108.15 Dean Castle Country Park Evening Rates 01/04/2012 +£25 per hour 103.00 Non VAT 0% 103.00 - 103.00 Dean Castle Country Park Weddings 01/04/2012 370.00 Non VAT 0% 370.00 - 370.00 Dean Castle Country Park Non East Ayrshire School parties 01/04/2012 per pupil 2.05 Non VAT 0% 2.05 - 2.05 Dean Castle Country Park East Ayrshire group visits outwith hours - adult 01/04/2012 per adult 3.20 Non VAT 0% 3.20 - 3.20 Dean Castle Country Park East Ayrshire group visits outwith hours - child 01/04/2012 per child 2.05 Non VAT 0% 2.05 - 2.05 Dean Castle Country Park Non East Ayrshire group visits outwith hours - adult 01/04/2012 per adult 4.10 Non VAT _0% _4.10 - 4.10 Dean Castle Country Park Non East Ayrshire group visits outwith hours - child 01/04/2012 per child 3.20 Non VAT

0% 3.20 - 3.20 Dean Castle Country Park Minimum outwith hours charge 01/04/2012 68.00 Non VAT 0% 68.00 - 68.00 Dean Castle Country Park Squirrel Club 01/04/2012 Annual Fee 20.60 Non VAT 0% 20.60 - 20.60 Dean Castle Country Park Junior Ranger Club 01/04/2012 Annual Fee 24.75 Non VAT 0% 24.75 - 24.75 Dean Castle Country Park Special Events - Grotto 01/04/2012 per child 5.13 VAT 0% 4.28 0.85 5.13 Dean Castle Country Park Special Events - Mrs Claus 01/04/2012 per child 3.42 VAT 0% 2.85 0.57 3.42 Dean Castle Country Park Special Events - Grotto Photo 01/04/2012 each 2.12 VAT 0% 1.77 0.35 2.12 Dean Castle Country Park Special Events - RAW Challenge Affiliated 01/04/2012 15.45 Non VAT 0% 15.45 - 15.45 Dean Castle Country Park Special Events - RAW Challenge Non-Affiliated 01/04/2012 17.50 Non VAT 0% 17.50 - 17.50

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Department / Service Type of Charge Last Increase

VAT /

Dean Castle Country Park Special Events - Cairn Table Affiliated 01/04/2012 5.00 Non VAT 0% 5.00 - 5.00 Dean Castle Country Park Special Events - Cairn Table Non-Affiliated 01/04/2012 7.00 Non VAT 0% 7.00 - 7.00 Dean Castle Country Park Special Events - Ghost Walk (Adult) 01/04/2012 per adult 3.00 Non VAT 0% 3.00 - 3.00 Dean Castle Country Park Special Events - Ghost Walk (Family) 01/04/2012 per person 1.00 Non VAT 0% 1.00 - 1.00 Dean Castle Country Park Children's Parties NEW per child New Non VAT N/A 3.50 - 3.50 Dean Castle Country Park School Holiday Activities NEW per child New Non VAT N/A 2.00 - 2.00 Dean Castle Country Park Special Events - General Family Events NEW per child New Non VAT N/A 1.00 - 1.00 Dean Castle Country Park Special Events - General Family Events NEW per adult New Non VAT N/A 1.00 - 1.00 Dean Castle Country Park Special Events - Evening Events NEW per child New Non VAT N/A 1.00 - 1.00 Dean Castle Country Park Special Events - Evening Events NEW per adult New Non VAT N/A 2.00 - 2.00 Dean Castle Country Park Hardwood Logs NEW 5kg bag New VAT N/A 5.00 1.00 6.00 Dean Castle Country Park Softwood Logs NEW 5kg bag New VAT N/A 4.00 0.80 4.80 Community Recreation Full Hall - Standard 01/04/2012 Adult 22.00 VAT 0% 18.33 3.67 22.00 Community Recreation Full Hall - Standard 01/04/2012 Juvenile 13.60 VAT 0% 11.34 2.26 13.60 Community Recreation Full Hall - 8 Court New Adult 75.85 VAT 0% 63.21 12.64 75.85 Community Recreation Full Hall - 8 Court New Juvenile 54.20 VAT 0% 45.17 9.03 54.20 Community Recreation Full Hall - 4 Court New Adult 37.90 VAT 0% 31.58 6.32 37.90 Community Recreation Full Hall - 4 Court New Juvenile 27.10 VAT 0% 22.58 4.52 27.10 Community Recreation 1/2 Hall - 4 Court New Adult 37.90 VAT 0% 31.58 6.32 37.90 Community Recreation 1/2 Hall - 4 Court New Juvenile 27.10 VAT 0% 22.58 4.52 27.10 Community Recreation 1/2 Hall - 2 Court New Adult 18.90 VAT 0% 15.75 3.15 18.90 Community Recreation 1/2 Hall - 2 Court New Juvenile 13.60 VAT 0% 11.33 2.27 13.60 Community Recreation Dance studio (small) New Adult 19.00 VAT 0% 15.83 3.17 19.00 Community Recreation Dance studio (small) New Juvenile 13.99 VAT 0% 11.66 2.33 13.99 Community Recreation Dance Studio (large) New Adult 25.99 VAT 0% 21.66 4.33 25.99 Community Recreation Dance Studio (large) New Juvenile 21.00 VAT 0% 17.50 3.50 21.00 Community Recreation Gymnasium New Adult 16.30 VAT 0% 13.58 2.72 16.30 Community Recreation Gymnasium New Juvenile 10.80 VAT 0% 9.00 1.80 10.80 Community Recreation Badminton Court 01/04/2012 Adult 5.50 VAT 0% 4.58 0.92 5.50 Community Recreation Badminton Court 01/04/2012 Concession 4.39 VAT 0% 3.66 0.73 4.39 Community Recreation Table Tennis 01/04/2012 Adult 3.00 VAT 0% 2.50 0.50 3.00 Community Recreation Table Tennis 01/04/2012 Concession 2.00 VAT 0% 1.67 0.33 2.00 Community Recreation Conditioning Room 01/04/2012 Adult 3.25 VAT 0% 2.71 0.54 3.25 Community Recreation Conditioning Suite New Juvenile 1.50 VAT 0% 1.25 0.25 1.50 Community Recreation Conditioning Suite New Juvenile/Adult 4.00 VAT 0% 3.33 0.67 4.00 Community Recreation Squash 01/04/2012 Adult 5.50 VAT 0% 4.58 0.92 5.50 Community Recreation Squash 01/04/2012 Concession 4.40 VAT 0% 3.67 0.73 4.40 Community Recreation Children's Sessions 01/04/2012 1/2 hour 0.80 Non VAT 0% 0.80 - 0.80 Community Recreation Children's Sessions 01/04/2012 1 hour 1.60 Non VAT 0% 1.60 - 1.60 Community Recreation Children's Sessions 01/04/2012 1.5 hours 2.00 Non VAT 0% 2.00 - 2.00 Community Recreation Children's Sessions 01/04/2012 2 hours 2.30 Non VAT 0% 2.30 - 2.30 Community Recreation Children's Sessions New 3 hours 3.30 Non VAT 0% 3.30 - 3.45 Community Recreation Children's Weekly Ticket New 10 Hours 10.00 Non VAT 0% 10.00 - 10.50 Community Recreation Season Ticket New 60 Hours 48.00 Non VAT 0% 48.00 - 50.00 Community Recreation Kids Play Party 01/04/2012 1.5 hours max (minimum Charge £60) 2.40 VAT 0% 2.00 0.40 2.40 Community Recreation Kids Play Party + Softplay 01/04/2012 1.5 hours max (minimum Charge £75) 3.00 VAT 0% 2.50 0.50 3.00 Community Recreation Funtastic Theme Parties (31 - 40 children) 01/04/2012 Per child 4.10 VAT 0% 3.41 0.68 4.10 Community Recreation Funtastic Theme Parties (21 - 30 children) 01/04/2012 Per child 4.45 VAT 0% 3.71 0.74 4.45 Community Recreation Funtastic Theme Parties (10 - 20 children) 01/04/2012 Per child 4.75 VAT 0% 3.96 0.79 4.75 Community Recreation Disco Bounce Party 01/04/2012 Each 145.00 VAT 0% 120.84 24.17 145.00 Community Recreation Adventure World Party 01/04/2012 Each 99.95 VAT 0% 83.29 16.66 99.95 Community Recreation Discomania Childrens Parties 01/04/2012 Each 160.00 VAT 0% 133.34 26.67 160.00 Community Recreation Airzone Party 01/04/2012 Each 180.00 VAT 0% 150.00 30.00 180.00 Community Recreation Face Paints New 32.50 VAT 0% 27.09 5.42 32.50 Community Recreation Balloon Modeller New 32.50 VAT 0% 27.09 5.42 32.50 Community Recreation Additional Castle New 32.50 VAT 0% 27.09 5.42 32.50 Community Recreation Pedal Power 01/04/2012 Per class 3.40 Non VAT 0% 3.40 - 3.40 Community Recreation Disabled Circuit New 3.40 Non VAT 0% 3.40 - 3.40 Community Recreation Body Core (1/2 hour class) New 4.00 Non VAT 0% 4.00 - 4.00 Community Recreation Body Core (20 minute session) New 2.00 Non VAT 0% 2.00 - 2.00 Community Recreation Gym Induction Adult 01/04/2012 Per class 9.00 Non VAT 0% 9.00 - 9.00 Community Recreation Gym Induction Juvenile New 9.00 Non VAT 0% 9.00 - 9.00 Community Recreation Fitness Saver (10 sessions) 01/04/2012 Per class 27.50 Non VAT 0% 27.50 - 27.50 Community Recreation Gym Induction Adult/Juvenile 01/04/2012 15.00 Non VAT 0% 15.00 - 15.00 Community Recreation 1 Month Gym Membership Card New 25.00 VAT 0% 20.83 4.17 25.00 Community Recreation 3 Month Gym Membership Card 01/04/2012 60.00 VAT 0% 50.00 10.00 60.00

(27)

Department / Service Type of Charge Last Increase

VAT /

Community Recreation 6 Month Gym Membership Card 01/04/2012 105.00 VAT 0% 87.50 17.50 105.00 Community Recreation 12 Month Gym Membership Card 01/04/2012 195.00 VAT 0% 162.50 32.50 195.00 Community Recreation 3 Month Juvenile Membership New 30.00 VAT 0% 25.00 5.00 30.00 Community Recreation Football Pitches Over 19's per match 01/04/2012 Per Match 28.20 VAT 0% 23.50 4.70 28.20 Community Recreation Football Over 19's training 01/04/2012 Per Session 22.20 VAT 0% 18.50 3.70 22.20 Community Recreation Football Under 19's per match 01/04/2012 Per Match 16.50 VAT 0% 13.75 2.75 16.50 Community Recreation Football Under19's training 01/04/2012 Per Session 13.60 VAT 0% 11.33 2.27 13.60 Community Recreation Soccer 7's 2 01/04/2012 Per hour 9.30 VAT 0% 7.75 1.55 9.30 Community Recreation Broomfield Floodlight Soccer 7's 1/2 Pitch) 01/04/2012 Over 18's per 1 1/2 hours training session 38.50 VAT 0% 32.08 6.42 38.50 Community Recreation Broomfield Floodlight Soccer 7's 1/2 Pitch) 01/04/2012 Under 18's per 1 1/2 hours training session 27.10 VAT 0% 22.58 4.52 27.10 Community Recreation Broomfield Floodlight Soccer 7's Full Pitch) 01/04/2012 Over 18's per 1 1/2 hours training session 54.70 VAT 0% 45.58 9.12 54.70 Community Recreation Broomfield Floodlight Soccer 7's Full Pitch) 01/04/2012 Under 18's per 1 1/2 hours training session 43.90 VAT 0% 36.58 7.32 43.90 Community Recreation Murray Park 01/04/2012 Adult 22.00 VAT 0% 18.33 3.67 22.00 Community Recreation Murray Park 01/04/2012 Junior 13.30 VAT 0% 11.08 2.22 13.30 Community Recreation Synthetic Grass Pitch - Full Pitch - 1 hour New Adult 48.40 VAT 0% 40.33 8.07 48.40 Community Recreation Synthetic Grass Pitch - Full Pitch - 1 hour New Juvenile 30.35 VAT 0% 25.29 5.06 30.35 Community Recreation Synthetic Grass Pitch - 1/2 Pitch New Adult 0.00 VAT 0% 34.63 6.93 41.55 Community Recreation Synthetic Grass Pitch - 1/2 Pitch New Juvenile 15.20 VAT 0% 12.67 2.53 15.20 Community Recreation Synthetic Grass Pitch - 1/3 Pitch New Adult 35.80 VAT 0% 29.83 5.97 35.80 Community Recreation Synthetic Grass Pitch - 1/3 Pitch New Juvenile 23.85 VAT 0% 19.87 3.97 23.84 Community Recreation Fun Fairs Lease of Land - Kilmarnock 01/04/2012 Per week 2,000.00 Non VAT 0% 2,000.00 - 2,000.00 Community Recreation Fun Fairs Lease of Land - Cumnock 01/04/2012 Per week 900.00 Non VAT 0% 900.00 - 900.00 Community Recreation Fun Fairs Lease of Land - Other Areas 01/04/2012 Per week 750.00 Non VAT 0% 750.00 - 750.00 Community Recreation Lease of Playing Fields - Large Events 01/04/2012 3 days or less 530.00 Non VAT 0% 530.00 - 530.00 Community Recreation Local Galas / Festivals 01/04/2012 Half day (max 4hrs) excluding Pavilion 86.50 VAT 0% 72.08 14.42 86.50 Community Recreation Local Galas / Festivals 01/04/2012 Half day (max 4hrs) including Pavilion 130.00 VAT 0% 108.33 21.67 130.00 Community Recreation Local Galas / Festivals 01/04/2012 Full day (max 8hrs) excluding Pavilion 108.50 VAT 0% 90.42 18.08 108.50 Community Recreation Local Galas / Festivals 01/04/2012 Full day (max 8hrs) including Pavilion 195.00 VAT 0% 162.50 32.50 195.00 Community Recreation Hall Hire - Medium Units 01/04/2012 Per hour 55.30 VAT 0% 46.08 9.22 55.30 Community Recreation Hall Hire - Small Units 01/04/2012 Per hour 45.75 VAT 0% 38.13 7.63 45.76 Community Recreation Equipment Hire - Staging 01/04/2012 per unit 32.50 VAT 0% 27.08 5.42 32.50 Community Recreation Equipment Hire - Table 01/04/2012 per unit 2.20 VAT 0% 1.83 0.37 2.20 Community Recreation Equipment Hire - Chair 01/04/2012 per unit 0.90 VAT 0% 0.75 0.15 0.90 Community Recreation Equipment Hire - Delivery 01/04/2012 per unit 40.00 VAT 0% 33.33 6.67 40.00 Community Recreation Equipment Hire - Addabox 01/04/2012 per unit 13.00 VAT 0% 10.83 2.17 13.00 Community Recreation Construction 01/04/2012 per hour 40.00 VAT 0% 33.33 6.67 40.00 Community Recreation Inflatables - 1 item, 2 members of staff 01/04/2012 Maximum 4 hrs 120.00 VAT 0% 100.00 20.00 120.00 Community Recreation Inflatables - 2 item, 3 members of staff 01/04/2012 Maximum 4 hrs 227.00 VAT 0% 189.17 37.83 227.00 Community Recreation Inflatables - 3 item, 4 members of staff 01/04/2012 Maximum 4 hrs 336.00 VAT 0% 280.00 56.00 336.00 Community Recreation Inflatables - 4 item, 5 members of staff 01/04/2012 Maximum 4 hrs 445.00 VAT 0% 370.83 74.17 445.00 Community Recreation Inflatables - Delivery & Uplift 01/04/2012 40.00 VAT 0% 33.33 6.67 40.00 Doon Valley Swimming Pool Adult Swim 01/04/2012 Each 2.60 VAT 0% 2.60 - 2.60 Doon Valley Swimming Pool Juvenile Swim 01/04/2012 Each 1.40 Non VAT 0% 1.40 - 1.40 Doon Valley Swimming Pool Big splash Family Session (2 adults, 5 children) New 3.00 Non VAT 0% 3.00 - 3.00 Doon Valley Swimming Pool Child Swimming Lesson 01/04/2012 Block of 8 21.00 Non VAT 0% 21.00 - 21.00 Doon Vall