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Local Government Finance - Data Supplier Area



Capital Return


The capital returns collect forecast and outturn income and expenditure statistics relating to capital for each local authority and joint board.

The CR forecasts are used within the Scottish Government local government and finance areas to monitor local authority capital expenditure. HM Treasury also requires the information.

These forms are under review and have gone through a number of changes in 2015.  Capital POBE is a new return introduced in 2015 to bring the information available on capital into line with the information available on revenue.   The quarterly returns are still being considered and are temporarily on hold.  In future, the quarterly returns will continue, but will collect considerably less information than in previous years.

View more information about the Prudential Code on the CIPFA website.


Returns are requested twice a year:

  • CR Final - Final, audited outturn data
  • Capital POBE - Provisional outturn for the most recent year plus budget estimates for the following three years.

Timetable for Return

Current Returns

CFinal 2016-17

Return Issued

03 October 2017

Return Due

21 November 2017

Form Download


CR (Quarterly plus Final Outturn) Historical Documentation

Please use the links below to access past forms and guidance for this return.

  • 2016-17

      Excel FileDownload CPOBE 2016-17 Form

  • 2015-16

      Excel FileCPOBE 2016 Form | CR Guidance | CR Final Form