The Business Services Committee of Aberdeenshire Council is scheduled to convene on Thursday, 17 September 2026. The meeting's agenda includes a review of the council's financial performance and budget risks for the 2026/27 period, alongside discussions on various policy updates related to non-domestic rates, council tax, and corporate charging.

Business Services Performance Reporting 2026/27

The committee is scheduled to consider the Business Services Revenue and Capital position for 2026/27. A report indicates a forecast expenditure of £1.865 million below budget as of 30 June 2026. The report highlights that while this presents short-term financial resilience, further analysis is required to determine the extent to which this underspend is recurring rather than due to temporary factors such as vacancies or timing differences. Key areas for continued scrutiny include the sustainability of the forecast underspend, two high-rated budget risks, and the delivery of remaining savings targets. The report also provides an update on service performance, noting a mixed picture with strong performance in some customer and procurement measures, but below-target performance in areas such as benefits processing and employee digital confidence. Members are to consider and comment on the revenue and capital position, performance, budget risks, savings progress, reserves, and treasury management update.

Non-Domestic Rates North East Scotland (Aberdeenshire) Investment Zone Relief Policy

A proposed policy for Non-Domestic Rates North East Scotland (Aberdeenshire) Investment Zone Relief is scheduled for consideration. This policy aims to provide relief to eligible ratepayers within designated tax sites, supporting businesses in the green energy and digital technology sectors. The policy is part of a wider UK and Scottish Government initiative to stimulate private sector development and is linked to the retention of qualifying non-domestic rates growth for reinvestment. The committee is recommended to approve this policy, and also to note the accompanying Non-Domestic Rates Retention Strategy agreed by the North East Scotland Investment Zone Joint Committee.

Council Tax Empty Properties and Second Homes Policy

The committee will review a revised Council Tax Empty Property and Second Homes Policy. This updated policy aims to reflect current legislative changes regarding discretionary powers and incorporates learning from the policy's operation. The revisions include changes to the application of premiums on long-term empty properties and second homes, with a proposed increase to a 300% Council Tax charge from 1 September 2026. The policy also outlines provisions for deferments in specific circumstances, such as inherited properties or where exceptional circumstances prevent occupation. The committee is recommended to approve the revised policy and note the supporting Engage Aberdeenshire Survey Protocol and an Integrated Impact Assessment.

Non Domestic Rates Discretionary Relief and Empty Properties Policies

Revised policies for Non Domestic Rates Discretionary Relief and Empty Property Relief are also scheduled for approval. These updates aim to align with current legislative requirements, incorporate operational learning, and provide greater clarity on the application of discretionary reliefs. The Non Domestic Rates Discretionary Relief Policy covers charities, non-profit organisations, sports clubs, rural properties, and hardship cases, with specific criteria for each. The Non Domestic Rates Empty Property Relief Policy outlines the discount and relief levels for unoccupied non-domestic properties, including a new provision for 100% relief without time limit for properties that are empty due to specific legal circumstances such as trust deeds or liquidation. The committee is recommended to approve both revised policies.

Donations Policy – Annual Report

The committee will receive the first annual report on the Donations Received Policy. This report will assess the policy's operation during its initial year, identifying areas for improvement in recording, monitoring, and assurance arrangements. The report notes that £71,222 in donations was received directly through Council systems during 2025/26, with an additional £105,943 received through school fund arrangements, which are reported separately. While no misapplication of funds was identified, a control improvement action plan is proposed to enhance compliance and strengthen assurance. The committee is recommended to note the donations received, the review findings, agree the proposed action plan, and review governance arrangements for school fund donations.

Corporate Charging Policy

An updated Corporate Charging Policy and supporting Corporate Charging Framework are presented for approval and noting, respectively. The updated policy clarifies the Council's approach to setting, reviewing, and managing fees and charges, emphasising lawful basis, transparency, fairness, financial sustainability, and alignment with Council priorities. It introduces clearer categorisation of charges, strengthens requirements for annual review and impact assessments, and provides a more robust governance framework. The committee is recommended to approve the updated policy and note the framework.

Consultation Response - Scottish Government Equality Act 2010 Scottish Specific Duties 2012 Amendments Regulations

The committee is asked to note a response submitted to the Scottish Government's consultation on proposed amendments to the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012. These amendments aim to extend pay gap reporting requirements to include disability and race, introduce a standardised methodology for calculations, and mandate the publication of action plans where pay gaps are identified. The Council's response highlights potential challenges in data collection due to voluntary disclosure rates and suggests a preferred snapshot date for data collection.

Gaelic Language Plan Annual Return 2025 - 2026

A progress report on Aberdeenshire Council's Gaelic Language Plan for 2025-2026 is scheduled for consideration. The report indicates an overall completion rate of 80% against the eight themes of the plan. Highlights include the participation in Gaelic networks, the availability of Gaelic translation services, and the inclusion of Gaelic in corporate publications and signage. The committee is recommended to consider and comment on the progress report and note that it will be submitted to Bòrd na Gàidhlig.

Engagement & Participation Policy - 5 Year Review

The committee will review the findings of a five-year review of the Engagement and Participation Policy. The review confirms that the core principles of the policy remain unchanged, with updates focusing on clarity, accessibility, and alignment with current best practice, including a stronger emphasis on co-production. Feedback from staff, Elected Members, partners, and young people has informed the revisions. The committee is recommended to approve the revised policy, note the supporting Engage Aberdeenshire Survey Protocol, and note the accompanying Integrated Impact Assessment.

The committee will also note minutes from previous meetings of the Licensing Sub-Committee held on 1 May 2026, 12 June 2026, and 12 August 2026.