The Scrutiny Committee of Kent County Council is scheduled to meet on 25 November 2025 to discuss a range of topics, including the council's budget forecast, council tax collection, special educational needs and disabilities (SEND), and local government reorganisation. The committee will also review the annual report from the Kent Flood Risk and Water Management Committee, and its work programme.

Revenue and Capital Budget Forecast Outturn Report

The committee is scheduled to discuss the Revenue and Capital Budget Forecast Outturn Report – Quarter 2. The report, which was presented to the cabinet on 19 November 2025, sets out the revenue and capital budget forecast monitoring position as at the end of September 2025-26.

The report indicates a forecast revenue overspend of £46.5m, which represents 3.0% of the overall budget. According to the report pack, the most significant overspend is in Adult Social Care & Health (ASCH), totalling £50.9m, which is 7.2% over budget. The report pack states that overspends must be financed from reserves, which are forecasting a balance of £41m by 31 March 2026.

The report pack also notes that urgent actions are being implemented to mitigate the revenue overspend, including:

• Focussed messaging to all staff
• Reminding budget managers of their responsibilities
• Holding budget managers to account
• Reviewing spend against grant income
• Recruitment review
• Targeted actions in Adult Social Care & Health

The report pack states that the 2025-26 budget includes the requirement to deliver savings and additional income of £96.0m. It also notes that a further £22.4m of undelivered savings from the previous year are included in the 2025-26 target, increasing the total requirement to £118.4m.

Council Tax Collection Subsidies and Incentives

The committee is scheduled to discuss decision 25/00004 – Council Tax Collection Subsidies and Incentives. In March 2025, a decision was made to cease financial support and incentive payments towards the cost of setting up and administering local Council Tax Reduction Schemes¹ (CTRS) with effect from 1 April 2025. The Chair and Spokespeople of the Scrutiny Committee have requested a review of this decision to determine any possible impact on KCC in advance of decisions being made about this year's budget.

A report included in the report pack compares the council tax base assumptions for 2025-26 to 2024-25, as determined by the 12 collection authorities in Kent, with national totals for England and Shire districts. According to the report:

The analysis shows that the growth in the net taxbase between 2024-25 and 2025- 26 after adjustments for discounts, exemptions and premiums (this includes the impact of council tax reduction discounts) across Kent was similar to the national England average (and slightly above the average for Shire districts). However, after taking into account changes in estimated collection rates the growth in the taxbase for council tax setting purposes was less than the national English and Shire district averages.

The report also outlines the County Council's arguments against more generous local council tax reduction schemes.

SEND Scrutiny: Education, Health and Care Plans

The committee is scheduled to discuss a report providing a range of evidence and discussion about SEND related data and an update on the impact of some of the development work being undertaken.

The report pack notes that Kent continues to issue Education, Health and Care Plans² (EHCPs) at a rate significantly above national and regional comparators. As of January 2025, Kent had 20, 635 children and young people with EHCPs, approximately 6.2% of the 2–18 population, compared to 5.6% nationally and 4.9% across statistical neighbours. The report pack states that alongside having a higher proportion of children and young people with an EHCP, Kent also continues to have more children and young people attending special schools, both state-funded and independent.

The report pack also includes a draft of the Kent Continuum of Need and Provision, which is intended to provide a framework and toolkit for all education settings in Kent to support consistent understanding and discussions about expectations for meeting the needs of all children and young people.

Local Government Reorganisation

The committee is scheduled to discuss KCC's Strategic Business Case for Local Government Reorganisation in Kent and Medway, ahead of its final submission to the government. The cabinet was asked to approve the business case and delegate authority to the Chief Executive to submit the proposal to the government by the 28 November deadline.

Kent Flood Risk and Water Management Committee Annual Report

The committee is scheduled to note the Kent Flood Risk and Water Management Committee Annual Report. The report provides an overview of the work of the Kent Flood Risk and Water Management Committee for the period November 2024 – November 2025. According to the report, the topics covered during this period were:

• Southern Water Clean Rivers and Seas Taskforce
• South East Water Water Resources Management Plan
• South East Water Overview of Services
• Environment Agency Management of water quality
• Environment Agency Introduction to new members
• Environment Agency and Met Office Alerts and Warnings
• Met Office Climate Change
• KCC Local Flood Risk Management Strategy
• The role of Internal Drainage Boards

Work Programme

The committee is scheduled to consider its work programme.