Agenda
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A Special meeting of the Highland Council will be held in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday 5 March 2026 at 9.30am.
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
Chief Officer - Legal and Corporate Governance
Business
1. Calling of the Roll and Apologies for Absence
Gairm a’ Chlàir agus Leisgeulan
2. Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/Aithris Fhollaiseachd
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. Membership of the Council
Ballrachd na Comhairle
The Council is advised that, following a By-Election for Ward 21 (Fort William and Ardnamurchan) held on 11 December 2025, Mr Matthew Prosser was elected as a Member of the Council and Mr Michael Baird has now joined the Highland Independent group.
The political make-up of the Council is now as follows:-
SNP – 19 / Highland Independent – 18 / Scottish Liberal Democrats – 16 / Highland Alliance – 9 / Scottish Conservative and Unionist – 6 / Scottish Green Party – 3 / Labour – 2 / Non-Aligned – 1.
The formula in respect of the number of places on Strategic Committees is now 5/5/4/2/2.
4. Medium Term Financial Plan 2026/27 to 2028/29, Revenue Budget and Council Tax 2026/27
Plana Ionmhasail Meadhan-ùine 2026/27 gu 2028/29 agus Buidseat Teachd-a-steach agus Cìs Comhairle 2026/27
There is circulated Report No. HC/01/26 by the Chief Officer – Corporate Finance (Section 95 Officer).
The Council is asked to:-
i. note the budget context, information, assumptions and risks, as set out within the report and provided by the Section 95 Officer;
ii. note reports over the past year from Audit Scotland and the Accounts Commission, as referenced in the report, providing positive commentary on the Council’s financial management and other financial arrangements;
iii. note the additional processes, actions and controls being introduced to further enhance and improve the Council’s financial management and budgetary control arrangements;
iv. agree the three-year package of new, additional and revised budget saving, income generation and other saving proposals put forward by the Council Administration as set out at Annex 5a and 5b to the report;
v. agree the growth and investment funding proposed by the Council Administration as set out on Annex 4 to the report;
vi. agree the package of budget pressures and new burdens as set out on Annex 2 to the report;
vii. agree to the Partner Funding arrangements relating to NHS Highland and High Life Highland as set out in section 9 of the report;
viii. agree that in relation to Adult Social Care for the 2025/26 financial year, that an additional up to £5.0m of additional one-off funding, in recognition of cost pressures and overspend, is provided to NHS Highland, to be funded from reserves;
ix. note the updated position relating to reserves and taking account of the budget proposals and recommended earmarking and re-purposing as set within the report (Annex 6);
x. agree in relation to Council Tax, a 7% increase for 2026/27, represented by a 5% core increase to balance the budget for the year plus 2% earmarked for capital investment through the Highland Investment Plan, with details of the resulting Council Tax as shown in Annex 7a to the report;
xi. agree that in relation to Council Tax on Second Homes and Long-term Empty Properties, the Council will utilise the flexibility to be introduced via legislation and increase premium charges on Second Homes and Long-term Empty properties as set out in paragraph 18.5 and Annex 7b to the report;
xii. note the indicative assumptions on Council Tax for 2027/28 and 2028/29 as per Annex 7a to the report, with these subject to future review and formal decision as part of annual budget setting; and
xiii. agree the proposed Revenue Budget for 2026/27 as set out within the report and on Annex 3 to the report.