The move – if it turns into reality – would save some £825,000 a year in business rates and VAT, money which can be spent on services. However the Scottish Government is considering tax changes would could impact on these potential savings. Councillors still have three opportunities to reconsider should the government adversely change the tax rules.

There are other benefits from a trust, including increased income from sponsorship, donations and alternative funding sources which are not available to the council.

Thirty of the 32 Scottish local authorities have already made the switch and Aberdeenshire Council has learned from the mistakes of others and is following best practice.

Council officers will now take the necessary steps for the trust to begin running cultural and sporting services from 1 April 2018. That includes appointing six volunteer directors. There will also be three councillors and a staff representative on the board.

Staff will TUPE across to the new trust with the same terms and benefits. TUPE applies to all full-time, part-time and fixed term employees. The trust will apply to be given “admitted body” status within the North East Scotland Pension Fund. This will enable trust employees to continue to participate in the local government pension scheme with no changes to pension provision and full service protection. There will also be a staff representative on the board.