Capital
The Council approved its three-year Capital Plan for 2026/29 on 28 January 2026.
The Council recognises five principal drivers for capital expenditure:
- Legislative requirements
- Efficiencies or spend to save projects
- Maintenance of assets and operations at current approved levels
- Service developments
- Council priorities
Capital expenditure is funded from three sources: capital grants from Scottish Government and other sources; capital receipts from the sale of assets or from developer obligations; and borrowing.
When the Council borrows for capital expenditure, the capital financing charges incurred are met from the revenue budget.
A summary of the Plan can be reached from the link below: