Budget book and medium term financial plan
Our budget book contains full details of the annual revenue budget and 3 year capital programme as approved by County Council, as well as the approved strategies. This year's budget book and copies for previous financial years can be found below.
Budget books and financial plans
Read the Kent County Council 2025 to 2026 budget book (PDF, 5.4 MB)
Previous budget books
- Budget Book 2024 to 2025 (PDF, 6.2 MB)
- Budget Book 2023 to 2024 (PDF, 7.1 MB)
- Budget Book 2022 to 2023 (PDF, 1.4 MB)
- Budget book 2021 to 2022 (PDF, 3.3 MB)
- Budget book 2020 to 2021 (PDF, 5.1 MB)
- Budget book 2019 to 2020 (PDF, 3.1 MB)
- Budget book 2018 to 2019 (PDF, 3.2 MB)
- Budget book 2017 to 2018 (PDF, 2.9 MB)
- Budget book 2016 to 2017 (PDF, 3.4 MB)
- Budget book 2015 to 2016 (PDF, 2.4 MB)
- Budget book 2014 to 2015 (PDF, 1.1 MB)
- Budget book 2013 to 2014 (PDF, 2.7 MB)
- Budget book 2012 to 2013 (PDF, 1.3 MB)
Previous medium term financial plans
Since 2018 the medium term financial plan has been included in the annual budget book.
- Medium term financial plan 2017 to 2020 (PDF, 1.9 MB)
- Medium term financial plan 2017 to 2020 executive summary (PDF, 141.0 KB)
- Medium term financial plan 2016 to 2019 (PDF, 4.1 MB)
- Medium term financial plan 2015 to 2018 (PDF, 2.5 MB)
- Medium term financial plan 2014 to 2017 (PDF, 939.2 KB)
- Medium term financial plan 2013 to 2015 (PDF, 1.8 MB)
- Medium term financial plan 2012 to 2015 (PDF, 1.1 MB)
Employer National Insurance and National Minimum Wage costs
Employer National Insurance (NI) and National Minimum Wage (NMW) costs are key factors in how we set our annual budget, as they directly affect how much it costs to employ staff and deliver essential services. When these costs rise, we must find ways to cover them - either by adjusting spending, increasing council tax, or changing how services are delivered. Understanding these pressures helps explain why some budget decisions are made.
Employer National Insurance
| Employer contributions | 2019 to 2020 | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 | 2025 to 2026 |
|---|---|---|---|---|---|---|---|
| Threshold | £8,632 | £8,788 | £8,840 | £9,100 | £9,100 | £9,100 | £5,000 |
| Rate | 13.8% | 13.8% | 13.8% | 15.05% (original from April) 13.8% (revised from November) | 13.8% | 13.8% | 15.0% |
National Minimum Wage
| Age | 2019 to 2020 | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 | 2025 to 2026 |
|---|---|---|---|---|---|---|---|
| Aged 25 years and over | £8.21 | £8.72 | £8.91 | £9.50 | £10.42 | £11.44 | £12.21 |
| Aged 23 to 24 years | £7.70 | £8.20 | £8.91 | £9.50 | £10.42 | £11.44 | £12.21 |
| Aged 21 to 22 years | £7.70 | £8.20 | £8.36 | £9.18 | £10.18 | £11.44 | £12.21 |
| Aged 18 to 20 years | £6.15 | £6.45 | £6.56 | £6.83 | £7.49 | £8.60 | £10.00 |
| Under 18 years (but above school age) | £4.35 | £4.55 | £4.62 | £4.81 | £5.28 | £6.40 | £7.55 |