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Finance Circulars

Local Government Finance Circulars

2017

Finance Circular No 4/2017

Business Rates Incentivisation Scheme 2015-18

Finance Circular No 3/2017

Non-Domestic Rates Transitional Relief:  Information For Scottish Local Authorities

Finance Circular No 2/2017 The Non–Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009:  Interest Rate for 2017-18
Finance Circular No 1/2017 Local Government Finance (Scotland) Order 2017
2016
Finance Circular No 9/2016 Local Government Finance (Scotland) Settlement 2017-18
Finance Circular No 8/2016

Guidance for the pilot Tax Incremental Financing (TIF) projects

Illustration of the debt calculation for Tax Incremental Financing (TIF) Projects

Finance Circular No 7/2016 Statutory Guidance - Loans Fund Accounting
Finance Circular No 6/2016

2016-17 Non-Domestic Rates - Decapitalisation rates for 2017 Revaluation

Finance Circular No 5/2016 Non-Domestic Rates Relief:  Information For Scottish Local Authorities
Finance Circular No 4/2016 Statutory Guidance – Accounting for pension and other post-employment benefits
Finance Circular No 3/2016 Business Rates Incentivisation Scheme 2014-17
Finance Circular No 2/2016

The Non–Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009:  Interest Rate for 2016-17

Finance Circular No 1/2016

Local Government Finance (Scotland) Order 2016

2015

 

Finance Circular No 7/2015 Local Government Finance (Scotland) Settlement 2016-17
Finance Circular No 6/2015 Statutory Guidance - Accounting for local authority pension funds (Replaces LG Finance Circular 1/2011)
Finance Circular No 5/2015

Statutory Guidance - Management Commentary

Statutory Guidance - Management Commentary help sheet

Finance Circular No 4/2015

Statutory Guidance – accounting for equal pay and severance

Finance Circular No 3/2015 The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009: Interest Rate for 2015-16
Finance Circular No 2/2015 Local Government Finance (Scotland) Amendment Order 2015
Finance Circular No 1/2015 Local Government Finance (Scotland) Order 2015 - Settlement 2015-16 and changes in 2014-15 (Version 2)
2014  
Finance Circular No 9/2014 2015-16 Local Government Finance Settlement and changes to 2014-15 - Version 3
Finance Circular No 8/2014 Asset Decommissioning Obligations - Guidance on the statutory requirements
Finance Circular No 7/2014 The Local Authority Accounts (Scotland) Regulations 2014 - a narrative
Finance Circular No 6/2014 Local Government Finance (Scotland) - Settlement 2015-16
Finance Circular No 5/2014 Council Borrowing to on-lend to Registered Social Landlords
Finance Circular No 4/2014

This circular has been withdrawn and replaced with Local Government Finance Circular 8/2016

Finance Circular No 3/2014

The Non–Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009: Interest Rate for 2014-15

Finance Circular No 2/2014

Local Government Finance (Scotland) Amendment Order 2014 - Circular 2-2014-Version 3

Finance Circular No 1/2014 Local Government Finance (Scotland) Order 2014 - Settlement 2014-15 and changes in 2013-14-Version 2
2013  
Finance Circular No 6/2013 Local Government Finance Settlement 2014-15 and changes in 2013-14
Finance Circular No 5/2013 Insurance Receipts - Non Statutory Accounting Guidance 2012-13
Finance Circular No 4/2013 Police and Fire reform - Non Statutory Guidance for the 2012-13 Statutory Accounts
Finance Circular No 3/2013 The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009: Interest Rate for  2013-14
Finance Circular No 2/2013 Local Government Finance (Scotland) Amendment Order 2013 - Settlement 2013-14 and changes in 2012-2013
Finance Circular No 1/2013 Local Government Finance (Scotland) Order 2013 - Settlement 2013-14 and changes in 2012-13
2012

 

Finance Circular No 5/2012 Local Government Finance Settlement 2013-14, and changes in 2012-13
Finance Circular No 4/2012 The Non–Domestic Rating (Payment of Interest) (Scotland) Regulations 1992 & Amendment Regulations 2009: Interest Rate for 2012-13
Finance Circular No 3/2012

Local Government Finance (Scotland) Amendment Order 2012 -Settlement for 2012-12, and Business Rates Incentivisation Scheme (BRIS) - 2012-13 Targets.

Finance Circular No 2/2012 Non Domestic (Business) Rates – Deferral Scheme 2012-13
Finance Circular No 1/2012 Local Government Finance (Scotland) Order 2012 - Settlement for 2012-13, and Business Rates Incentivisation Scheme (BRIS) - 2012-13 Targets.
2011

 

Finance Circular No 12/2011

Local Government Finance Settlement 2011-15 (Revised Tables) and Business Rates Incentivisation Scheme (BRIS) - Provisional 2012-13

Finance Circular No 11/2011 - Revised Annex H, K, and O Local Government Finance Settlement 2012-15, and changes in 2011-12
Finance Circular No 11/2011 Local Government Finance Settlement 2012-15, and changes in 2011-12
Finance Circular No 10/2011

Consent to Borrow - Severance - 2011-12

Finance Circular No 9/2011

Consent to Borrow - Equal Pay - 2011-12

Finance Circular No 8/2011

Local Authority Accounts - The Remuneration Report - Revised and re-issued 16 May 2011

Finance Circular No 7/2011

Accounting for Investment Properties

Finance Circular No 6/2011

Accounting for Grants, Contributions and Donated Assets

Finance Circular No 5/2011

Accounting for Investments - Icelandic Banks - This circular was withdrawn on 31.03.2017

Finance Circular No 4/2011

Local Government Finance Settlement 2011-12: Amendment Orders 2011

Finance Circular No 3/2011

The Non-Domestic Rating Legilsation for 2011-12 including (Payment of Interest) (Scotland) Regulations 1992: Interest rate for 2009-10

Finance Circular No 2/2011

Local Government Finance (Scotland) Order 2011 - Settlement for 2011-12

Finance Circular No 1/2011

Accounting for Local Authority Pension Funds (This Circular has been replaced - see Local Government Finance Circular 6/2015)
2010  

Finance Circular No
15/2010

Non-Domestic (Business) Rate Poundage for 2011-12
 

Finance Circular No
14/2010

Local Government Finance Settlement 2011-12

Revised tables for Finance Circular No 14/2010.

Consultation update on Local Government Finance Settlement 2011-12

Finance Circular No
13/2010

Consent to Borrow - General Scheme - 2010-11

Finance Circular No
12/2010

Scottish Government State Aid Unit

Finance Circular No
11/2010

Consent to Borrow - Equal Pay - 2010-11

Finance Circular No
10/2010

Non Domestic Rates Income Data Collection

Finance Circular No
9/2010

Local Government Finance Settlement: 2010-11 Amendment Order 2010; and Changes to capital Funding Support for 2009-11.

Finance Circular No
8/2010

Accounting for Police and Fire Injury Benefits (Withdrawn - no longer valid due to Police and Fire reforms)

Finance Circular No
7/2010

Consent to Borrow under Para 1 (2) of Schedule 3 of the Local Government (Scotland) Act 1975 - Teachers' Early Retirement Costs

Finance Circular No
6/2010

The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: interest rate for 2010-11

Finance Circular No
5/2010

The Investment of Money by Scottish Local Authorities

Finance Circular No
4/2010

Accounting for PFI and Similar Arrangements (As amended by Circular 6/2011)

Finance Circular No
3/2010

Statutory Guidance on Accounting for Short Term Accumulating Compensated Absences

Finance Circular No
2/2010

Local Taxation - Statutory Instruments

Finance Circular No
1/2010

Local Government Finance Settlement 2010-11; Redetermination of General Revenue Funding for 2009-10; and Changes to Capital Support for 2009-10.
   

Finance Circular No
14/2009

Redeterminations of General Revenue Funding for 2008-09 and 2009-10

Finance Circular No
13/2009
To be published shortly.
Finance Circular No
12/2009

Local Government Finance Settlement 2010-11

Finance Circular No 11/2009

Consent to Borrow under Para 1 (2) of Schedule 3 of the Local Government (Scotland) Act 1975 - Equal Pay

Finance Circular No 9/2009 Non-domestic rates - guidance - use of completion notices
Finance Circular No 8/2009 non-domestic rate deferral scheme 2009-10
Finance Circular No 7/2009 Local Taxation: Statutory Instruments
Finance Circular No 6/2009

1. Local Government Finance Settlement: 2009-10

2. Changes to Capital Funding Support for 2009-10

Finance Circular No 5/2009

The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest rate for 2009-10

Finance Circular No 4/2009 Local Authority Deposits held with Icelandic Banks
Finance Circular No 3/2009 Consent To Borrow For Grants To Community Groups To Finance Capital Expenditure - This circular was withdrawn on 31.03.2016
Finance Circular No 2/2009 Local Government Finance Settlement 2009-10, Final Allocations and Redeterminations for 2008-09
Finance Circular No 1/2009 Setting the decapitalisation rate for the 2010 revaluation
2008
 

Finance Circular No. 5/2008

Local Government Finance Settlement 2009-10

Finance Circular No. 4/2008

Local Government Finance Settlement 2008-09 - Confirmation of Council Tax Freeze Funding
Finance Circular No. 3/2008 Local Taxation: Statutory Instruments
Finance Circular No. 2/2008

The Non-domestic Rating (Payment of Interest) (Scotland) Regulations 1992: interest rate for 2008-09

Finance Circular No. 1/2008

1. Local Government Finance Settlement 2008-11

2. Redetermination of Revenue Support Grant for 2007-08

2007
 

Finance Circular No. 6/2007

1. Local Government Finance Settlements 2008-11

2. Local Government Finance Settlements 2008-11: Explanatory notes

Finance Circular No. 5/2007

Consent to Borrow for Grants to Community Groups to Finance Capital Expenditure - This circular has been replaced by finance circular 3/2009

Finance Circular No. 4/2007

Local authority accounting: Guidance under section 12(2)(b) of the local government in Scotland Act 2003: FRS 25 and 26
Finance Circular No. 3/2007 Local Taxation: Statutory Instruments
Finance Circular No. 2/2007 The Non-domestic rating (Payment of Interest)(Scotland) Regulations 1992: Interest rate for 2007-08
Finance Circular No. 1/2007 Local government finance settlement for 2007-08
2006
 

Finance Circular No.

6/2006

1. Local Government Finance Settlement (2007-08)

2. Revenue and capital grants to local authorities (outwith the core settlement) local authority level breakdown.

Finance Circular No.

5/2006

1. Revenue and Capital Grants to local authorities

2. Local authority level breakdown

Finance Circular No.

4/2006

Bellwin Consultation- Executive response

Finance Circular No.

3/2006

Update on forthcoming non domestic rates and council tax statutory instruments

Finance Circular No.

2/2006

The non Domestic Rating (Payment of Interest)(Scotland)Regulations 1992: Interest Rate for 2006-07
Finance Circular No.
 

1/2006

1. Local Government Finance Settlement 2006-07 and 2007-08.

2. Redetermination of Revenue Support Grant for 2004-05 and 2005-06.

2005
 

Finance Circular No.

9/2005

Civil Partnerships Act-Consequential changes to Council Tax legislation

Finance Circular No.

8/2005

1 Local Government Finance Settlements 2006-07 and 2007-08

2 ANNEX I to the Circular- A full list of grants outwith the settlement containing a local authority level breakdown where available.

Finance Circular No.

6/2005

Bellwin Scheme- Local Authority Thresholds 2005-06

Finance Circular No.

5/2005

Capital and Revenue Grants that Local Authorities receive outwith the Local Government Finance settlement

Finance Circular No.

4/2005

The Non Domestic Rating (Payment of Interest)(Scotland) Regulations 1992: Interest Rate for 2005-06

Finance Circular No.

3/2005

Local Taxation Statutory Instruments

Finance Circular No.

2/2005

1.Local Government Finance settlement 2005-06, 2006-07 and 2007-08.

 

Finance Circular No.
 

1/2005

Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland
2004
 

Finance Circular No.

9/2004

Capital and Revenue Grants that Local Authorities receive outwith the Local Government Finance settlement.

Finance Circular No.

8/2004

Local Government Finance Settlement 2005-06, 2006-07 and 2007-08

Finance Circular No.

7/2004

Uprating of Councillors' Basic and Attendance Allowances and Financial Loss Allowances for Non Councillors

Finance Circular No.

6/2004

Local Government Statutory Instruments

Finance Circular No.

5/2004

Rate Relief for Community Amateur Sports Clubs (CASCs)

 

Finance Circular No.

4/2004

The Non Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2004-05.

Finance Circular No.

3/2004

Local Government Statutory Instruments

Finance Circular No.

2/2004

1 Revised Local Government Finance Settlements 2004-05 and 2005-06

2 Redeterminations of Revenue Support Grant for 2002-03 and 2003-04

Finance Circular No.
 

1/2004

Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland
2003
 

Finance Circular No.

6/2003

Local Government Finance Settlement 2004-05 and 2005-06:

A Change to 3 Year Settlement figures

B Non Domestic Rate 2002-03

Finance Circular No.

5/2003

Preparatory Requirements for the introduction of a new regime for Capital Expenditure in 2004

Finance Circular No.

4/2003

The Non-Domestic Ratings (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2003-04

Finance Circular No.

3/2003

Hardship Relief for Harbours and Business Affected by the Reduction in Whitefish Catches: Guidance for Local Authorities

Finance Circular No.

2/2003

Local Taxation Statutory Instruments:
Finance Circular No.
 

1/2003

1. Revised Local Government Finance Settlements: 2003-04, 2004-05 & 2005-06
2. Redetermination of Revenue Support Grant for 2002-03
2002
 

Finance Circular No.

11/2002

Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland

Finance Circular No.

10/2002

Local Government Finance Settlement 2003-04, 2004-05, 2005-06

Finance Circular No.

9/2002

Changes to the Deduction of Income Tax from Interest Payments to Specified Exempt Bodies

Finance Circular No.

8/2002

The Housing (Scotland) Act 2001 (Commencement No. 5, Transitional Provisions and Savings) Order 2002: S.S.I. No 321 (C.16)

Finance Circular No. 7 /2002

1. Aggregate External Finance for 2003-03

2. Redetermination of Revenue Support Grant for 2001-02

Finance Circular No.

6/2002

The Valuation and Rating (Exempted Classes) (Scotland) Order 2002

Finance Circular No.

5/2002

The Non Domestic Rates (Levying) (Scotland) Regulations 2002

Finance Circular No.

4/2002

The Electricity Lands and Generators (Rateable Values) (Scotland) Variations Order 2002

The Water Undertakings (Rateable Values) (Scotland) Variation Order 2002

Finance Circular No.

3/2002

The Non Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2002-03

Finance Circular No.
 

2/2002

The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2002: (S.S.I. No 2002/101)

The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2002: (S.S.I. No 2002/102)

Finance Circular No.

1/2002

1. Aggregate External Finance (AEF) for 2002-03

2. Redetermination of Revenue Support Grant (RSG) for 2001-02

2001
 

Finance Circular No.

8/2001

Local Government Finance Settlements: 2002-03 & 2003-04

1. Changes to 3-Year Settlement Figures

2. Non-Domestic Rate 2002-03

Finance Circular No.

3/2001

Revised Local Government Finance Settlements: 2001-02 to 2003-04
2000
 

Finance Circular No.

13/2000

Local Government Finance Settlements: 2001-02, 2002-03 & 2003-04

1. Renewal of Local Government Finance

2. Grant Distribution System

3. Non-Domestic Rate 2001-02

4. Capital Allocations

Finance Circular No.

3/2000

2000-01 Local Government Finance Settlement

1. Non-Doemstic Rate Poundage

2. Grant Aided Expenditure (GAE) Figures

3. Aggregate External Finance (AEF) Distribution Proposals

4. Expenditure Guidelines

5. Council Tax Benefit Subsidy Limitation

1999
 

Finance Circular No.

9/1999

2000-01 Local Government Finance Settlement

1. Non-Doemstic Rate Poundage

2. Grant Aided Expenditure (GAE) Figures

3. Aggregate External Finance (AEF) Distribution Proposals

4. Expenditure Guidelines

5. Council Tax Benefit Subsidy Limitation

Finance Circular No.

4/1999

1. Aggregate External Finance (AEF) 1999-2000

2. Redetrmination of AEF and Revenue Support Grant (RSG) for 1998-99

1998
 

Finance Circular No.

23/1998

Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland

Finance Circular No.

19/1998

1999-2000 Local Government Finance Settlement:

1. Revised Aggregates

2. Non-Domestic Rate Poundage

3. Grant Aided Expenditure (GAE) Figures

4. Aggregate External Finance (AEF) Distribution Proposals

5. Expenditure Guidelines

6. Council Tax Benefit Subsidy Limitation

Finance Circular No.

9/1998

1. Aggregate External Finance (AEF) 1998-99

2. Redetermination of AEF and Revenue Support Grant (RSG) for 1997-98

1997
 

Finance Circular No.

20/1997

1998-99 Aggregate External Finance (AEF) Distribution Proposals