Local government

  1. National Islands Plan: annual report 2023

    The Islands (Scotland) Act 2018 requires that a report is presented to Parliament each year setting out the progress made towards delivery of the National Islands Plan. This report sets out progress made during the 2023 reporting year.

  2. Heat Networks Delivery Plan: review report 2024

    The Heat Networks (Scotland) Act 2021 requires that the Heat Networks Delivery Plan (HNDP) is reviewed every two years, and that Scottish Ministers prepare a report of our progress towards meeting the provisions of the Act and other supporting policies. This report fulfils the requirement to review and report on the HNDP.

  3. The Scottish Government Procurement Strategy April 2024 – March 2028

    The Scottish Government's procurement strategy describes how we plan to carry out our regulated procurements for the next four years.

  4. Council Tax Reduction: local authority tables and charts - April 2013 to January 2024

    Figures on the number of Council Tax Reduction (CTR) recipients and the income foregone for all local authorities from April 2013 to January 2024.

  5. Scottish Local Government Finance Statistics 2022-23

    Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2022-23 based on authorities' audited accounts (where available).

  6. Child protection learning and development 2024: national framework

    Framework to support multi-agency learning and development relevant to child protection in Scotland. This highlights key learning for all workforces according to the level of responsibility they have for child protection.

  7. Scottish Local Government Finance Statistics 2021-22

    Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2021-22 based on authorities' audited accounts (where available).

  8. Heat Networks Delivery Models

    This report, prepared by Scottish Futures Trust (SFT) for the Scottish Government, assesses the potential roles that a range of delivery models (alongside a number of complementary enabling structures / mechanisms) could play in helping to accelerate the pace and scale of heat network deployment.

  9. Councillors' remuneration and expenses: recommendations

    Scottish Local Authorities Remuneration Committee (SLARC) was reconvened in April 2023 to undertake an independent review of councillor remuneration, having last reported in 2011.

  10. Prostitution - challenging and deterring men's demand: strategic approach

    Sets our our collective approach, working with stakeholders across the wider public and third sector, to challenge and deter men’s demand for prostitution and support those with experience of it.

  11. Local Government (Scotland) Act 1973 - section 31 - disqualification criteria for councillors: consultation analysis

    Analysis of our consultation on whether individuals subject to the sex offender notification requirements (SONR) under Part 2 of the Sexual Offences Act 2003 should be barred from holding the position of councillor in a local authority.

  12. National Good Food Nation Plan: consultation

    We are consulting on the first national Good Food Nation Plan. We are seeking views on the national Good Food Nation Outcomes, ways of measuring progress and how different groups envision life in a Good Food Nation. It also seeks views on specified functions.

  13. Scottish Languages Bill: island communities impact assessment

    Island communities impact assessment for the Scottish Languages Bill. This is legislation to advance the status of, and provision for, the Gaelic and Scots languages.

  14. Fiscal framework between Scottish Government and local government: progress report December 2023

    The Verity House Agreement, signed on 30 June 2023 as part of the New Deal with Local Government, committed to concluding a Fiscal Framework which establishes early and meaningful budget engagement, the simplification and consolidation of the Local Government Settlement.

  15. Scottish Household Survey 2022: Key Findings

    Selected findings from the 2022 Scottish Household Survey, organised by topic area.

  16. Wellbeing and Sustainable Development Bill: consultation

    We are seeking views on our proposed Wellbeing and Sustainable Development Bill, which aims to improve decision making and the implementation of the National Performance Framework to ensure that all policy and delivery accounts for wellbeing and sustainable development.

  17. Wellbeing and Sustainable Development Bill: consultation - easy read

    We want to hear from people about how we can make sure that the National Outcomes, sustainable development and wellbeing are thought about in public sector decision making. This document describes our proposals in this area.

  18. Electoral reform consultation results 2022-2023: Scottish Government response

    The Scottish Government response to the results of the 2022/23 electoral reform consultation discusses the independent analysis of the consultation, and sets out next steps the Government will take on its programme of electoral reform.

  19. National Care Service - valuing the workforce: regional forums - easy read findings summary

    In summer 2023, we held events across Scotland as part of our work to co-design the National Care Service. The events covered five co-design themes. This easy-read report relates to feedback gathered from the Valuing the Workforce co-design theme events.

  20. National Guidance for Child Protection in Scotland 2021 - updated 2023

    This guidance describes the responsibilities and expectations for all involved in protecting children and will support the care and protection of children.

  21. iMatter Survey 2022: demographic data exploration

    Independent report by Webropol providing detailed information and analysis of staff experience in health and social care across Scotland, broken down by protected characteristics (as stated in Equality Act 2010). This report compiles data from the 2021 and 2022 iMatter survey.

  22. Scotland’s Open Government action plan 2021 to 2025: milestones

    Milestones throughout Scotland's Open Government action plan for 2021 to 2025.

  23. National Litter and Flytipping strategy: island communities impact assessment

    Summary of the island communities impact assessment (ICIA) undertaken for the National Litter and Flytipping strategy.

  24. Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates

    This publication summarises the 2022-23 provisional outturn and 2023-24 budget estimates for revenue and capital services provided by Scottish local authorities.

  25. Fairer Council Tax: consultation

    The Scottish Government and COSLA (on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.

  26. National Islands Plan: implementation route map 2023

    Details how we will deliver on the commitments in the National Islands Plan, over the coming year.

  27. New Deal with Local Government – Verity House Agreement

    The Convention of Scottish Local Authorities (COSLA) and the Scottish Government have agreed a new Partnership Agreement (the Verity House Agreement), setting out our vision for a more collaborative approach to delivering our shared priorities for the people of Scotland.

  28. Access to information rights: consultation analysis

    Analysis of responses our consultation on Access to Information Rights in Scotland. We sought views on the operation of the access to information rights regime following post-legislative scrutiny of the Freedom of Information (Scotland) Act 2002.

  29. Council Tax Reduction in Scotland: 2022-2023

    Council Tax Reduction (CTR) awarded by age, household structure, income sources and employment status, deprivation index, and Council Tax band in the financial year from April 2022 to March 2023. It makes references to the previously published March 2022 for comparative purposes.

  30. National Litter and Flytipping Strategy

    The National Litter and Flytipping Strategy sets out a refreshed approach to tackling litter and flytipping in order to protect and enhance Scotland’s environment; ensure safer and cleaner communities and contribute to a thriving circular economy for Scotland.

  31. Litter and flytipping strategy: fairer Scotland duty summary

    A summary of the fairer Scotland duty assessment undertaken for the national litter and flytipping strategy.

  32. Litter and flytipping strategy: final business and regulatory impact assessment

    The results of the final business and regulatory impact assessment (BRIA) undertaken for the national litter and flytipping strategy.

  33. Litter and flytipping strategy: equality impact assessment

    Results of the equality impact assessment (EQIA) undertaken for the national litter and flytipping strategy.

  34. Litter and flytipping strategy: strategic environment assessment - post adoption statement

    A strategic environmental assessment post adoption statement setting out how responses to the assessment have been taken into account for the national litter and flytipping strategy.

  35. Litter and flytipping: scale and cost

    This report updates data referenced in the previous National Litter Strategy (2014) on the scale and cost of litter and flytipping in Scotland to inform the national litter and flytipping strategy (2023).

  36. Council Tax Collection Statistics: 2022-2023

    This publication provides statistics on Council Tax collection for 2022-2023 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.

  37. Infrastructure Investment Plan 2021-22 to 2025-26: programme pipeline update - March 2023

    This pipeline provides information relating to key major infrastructure programmes with an investment of £20 million or more included at Annex D of our Infrastructure Investment Plan, published in February 2021.

  38. Infrastructure Investment Plan 2021-22 to 2025-26: progress report 2022 to 2023

    Second annual progress report relating to the Infrastructure Investment Plan 2021-22 to 2025-26 which outlines the progress made in relation to the Plan’s three themes during the last year as well as key delivery achievements and activity planned for the coming year.

  39. Infrastructure Investment Plan 2021-22 to 2025-26: major capital projects progress update - March 2023

    The following information relates to projects with a capital value of £5 million or more which are at the outline business case (or equivalent) approved stage or beyond.

  40. Just transition for the transport sector: a discussion paper

    This discussion paper is intended to support engagement on a just transition for the transport sector. Building on this engagement, a draft targeted action plan and route map (late 23/24) will outline the key steps to delivering a fair transition for the sector.

  41. Buidheann-obrach Gheàrr-bheatha air Cothroman Eaconamach is Sòisealta don Ghàidhlig: Aithisg do Rùnaire a' Chaibineit airson Ionmhas is na h-Eaconamaidh

    Aithisg air molaidhean na Buidhne-obrach Gheàrr-bheatha air Cothroman Eaconamach is Sòisealta don Ghàidhlig.

  42. Short Life Working Group on Economic and Social Opportunities for Gaelic: report

    A report to the Cabinet Secretary for Finance and the Economy containing the recommendations of the Short Life Working Group on Economic and Social Opportunities for Gaelic.

  43. Time Space Compassion - supporting people who are having a suicidal crisis: guide - easy read

    Easy read version of the Time Space Compassion introductory guide to supporting people in suicidal crisis. It has been developed for use by people and services who regularly come into contact and support people in suicidal crisis.

  44. Public Sector Employment in Scotland Statistics for 1st Quarter 2023

    Statistics based on administrative records and surveys of individual public sector bodies carried out by the Scottish Government and the Office for National Statistics (ONS). This is a snapshot of employment as at March 2023

  45. Violence Against Women and Girls - Independent Strategic Review of Funding and Commissioning of Services: report - easy read

    Easy read version of the Independent Strategic Review of Funding and Commissioning of Violence Against Women and Girls Services report.

  46. Violence Against Women and Girls - Independent Strategic Review of Funding and Commissioning of Services: report

    The Independent Review of Funding and Commissioning of Violence Against Women and Girls Services was led by Lesley Irving, former Head of the Scottish Government’s Equality Unit, who was supported by an Advisory Group comprising key figures from local government, academia and the third sector.

  47. Visitor Levy Bill: business and regulatory impact assessment

    Business and regulatory impact assessment (BRIA) that looks at the likely costs, benefits and risks of the Visitor Levy (Scotland) Bill.

  48. Visitor Levy (Scotland) Bill: equality impact assessment

    The results of the equality impact assessment (EQIA) undertaken in respect of the Visitor Levy (Scotland) Bill.

  49. Visitor Levy Bill: Fairer Scotland Duty Assessment

    Fairer Scotland Duty Assessment (FSD) undertaken to assess any potential socio-economic disadvantage or inequalities in respect of the Visitor Levy (Scotland) Bill.

  50. Visitor Levy Bill: data protection impact assessment

    Data protection impact assessment(DPIA) for the Visitor Levy (Scotland) Bill.

  51. Visitor Levy (Scotland) Bill: island communities impact assessment

    An island communities impact assessment (ICIA) considering the potential impact of the introduction of the Visitor Levy (Scotland) Bill on island communities.

  52. Visitor Levy (Scotland) Bill: child rights and wellbeing impact assessment

    Child Rights and wellbeing impact assessment (CRWIA) examining the potential impact of the Visitor Levy (Scotland) Bill on children's human rights.

  53. Disqualification criteria for councillors - draft: consultation

    This consultation on updating disqualification criteria for local authority members asks for the public’s view on whether or not the Scottish Government should prevent anyone on the sexual offenses notification register from being a councillor.

  54. Prisoner voting in Scottish devolved elections: report

    A report required under section 6 of the Scottish Elections (Franchise and Representation) Act 2020 on a review of voting by prisoners serving terms of 12 months or less in Scottish Parliament and council elections.

  55. Local living and 20 minute neighbourhoods - planning guidance: consultation

    We are seeking views on this draft guidance on local living and 20 minute neighbourhoods to support the implementation of National Planning Framework 4 (NPF4).

  56. Local living and 20 minute neighbourhoods - draft guidance consultation: impact assessment report update

    The impact assessment report update relates to the consultation on our draft guidance on local living and 20 minute neighbourhoods, produced to support the fourth National Planning Framework (NPF4).

  57. Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022: data protection impact assessment

    Data Protection Impact Assessment (DPIA) of the Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022.

  58. Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022: Fairer Scotland duty assessment

    Fairer Scotland Duty Assessment (FSDA) of the Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022.

  59. Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022: island communities impact assessment

    Island Communities Impact Assessment (ICIA) of the Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022.

  60. Fair Work action plan 2022 and Anti-Racist Employment Strategy 2022: business and regulatory impact assessment

    Business and Regulatory Impact Assessment (BRIA) of the Fair Work Action Plan 2022 and Anti-Racist Employment Strategy 2022.

  61. Scottish Household Survey 2021 - telephone survey: key findings

    A summary of the key findings from the Scottish Household Survey 2021 telephone survey.

  62. Local government finance statistics: grant aided expenditure data collection forms

    These data are used in the local government finance allocation funding formula.

  63. Equality, opportunity, community: New leadership - A fresh start

    This publication sets out the First Minister’s vision for Scotland and the outcomes he and his government aim to achieve by 2026.

  64. National Islands Plan Annual Report 2022

    The Islands (Scotland) Act 2018 requires that a report is presented to Parliament each year setting out the progress made towards delivery of the National Islands Plan. This report sets out progress made during the 2022 reporting year.

  65. Public Sector Employment in Scotland Statistics for 4th Quarter 2022

    Statistics based on administrative records and surveys of individual public sector bodies carried out by the Scottish Government and the Office for National Statistics (ONS). This is a snapshot of employment as at December 2022.

  66. Young Person's Guarantee: update report March 2023

    The report highlights progress over the 2 years of the Young Person’s Guarantee and also sets out the direction of travel going forward.

  67. The Funding of Local Government in Scotland, 2023-2024

    Overview of the calculation of funding for local government, 2023-24.

  68. Scottish local government finance - Green Book: 2023-2024

    Scottish Local Government Finance Settlement 2023-24: Funding Allocation Formula.

  69. Scotland's journey of achieving sustainable procurement outcomes 2002-2022: independent review

    An independent review that looks back over the past twenty years of sustainable public procurement in Scotland and other parts of the UK. The findings showcase how the progressive approach to sustainable procurement in Scotland has achieved jobs, training and other positive outcomes.

  70. Reforming the UK packaging producer responsibility system: Partial Business and Regulatory Impact Assessment (BRIA)

    A partial Business and Regulatory Impact Assessment (BRIA) for proposed secondary legislation which forms part of the introduction of extended producer responsibility (EPR) for packaging.

  71. Electoral reform consultation: easy read

    Easy read version of our consultation on electoral reform.

  72. National carers strategy

    Unpaid care is vital to how social care is provided in Scotland, and the value of the dedication and expertise of carers cannot be overstated. This strategy sets out a range of actions to ensure they are supported fully in a joined up and cohesive way.

  73. National carers strategy: executive summary

    Unpaid care is vital to how social care is provided in Scotland, and the value of the dedication and expertise of carers cannot be overstated. This strategy sets out a range of actions to ensure they are supported fully in a joined up and cohesive way.

  74. Electoral reform consultation

    Our consultation paper on electoral reform considers possible improvements to electoral law. It sets out a number of areas where the government has identified issues requiring action, including candidacy, voting, and electoral administration.

  75. Public Sector Employment in Scotland Statistics for 3rd Quarter 2022

    Statistics based on administrative records and surveys of individual public sector bodies carried out by the Scottish Government and the Office for National Statistics (ONS). This is a snapshot of employment as at September 2022.

  76. Care in the Digital Age: delivery plan 2022 to 2023

    The national delivery plan describes activities supporting Health Boards, HSCPs, local authorities, primary care, social care, social work, and care providers to offer new or improved services, whether through improved systems and infrastructure, or access to digital services.

  77. Creating Hope Together - suicide prevention strategy and action plan: equalities impact assessment

    Equalities impact assessment (EQIA)for Scotland's suicide prevention strategy and action plan.

  78. Creating Hope Together - suicide prevention strategy and action plan: island communities impact assessment

    Island communities impact assessment (ICIA) for Scotland's suicide prevention strategy and action plan.

  79. Creating Hope Together - suicide prevention strategy 2022 to 2032: easy read

    Easy read version of Scotland's Suicide Prevention Strategy - Creating Hope Together - 2022 to 2025.

  80. Creating Hope Together - suicide prevention action plan 2022 to 2025: easy read

    Easy read version of Scotland's Suicide Prevention Action Plan - Creating Hope Together - 2022-2025.

  81. Creating Hope Together: suicide prevention action plan 2022 to 2025

    Scotland's Suicide Prevention Action Plan covering the period from 2022 to 2025.

  82. Creating Hope Together: suicide prevention strategy 2022 to 2032

    Scotland's Suicide Prevention Strategy covering the period from 2022 to 2032.

  83. National Islands Plan: implementation route map 2022

    Details how we will deliver our priorities over the lifetime of the National Islands Plan. It identifies the methods to monitor progress towards fulfilling the many commitments in the Plan and sets out timescales for delivery of our work.

  84. Public Sector Employment in Scotland Statistics for 2nd Quarter 2022

    Statistics based on administrative records and surveys of individual public sector bodies carried out by the Scottish Government and the Office for National Statistics (ONS). This is a snapshot of employment as at June 2022.

  85. 2021-22 local financial returns (LFRs) - guidance notes

    Guidance notes to support local authorities in completing the 2021-22 LFR.

  86. Primary care services - mental health and wellbeing: resources

    Resource developed to support staff working as part of a multi-disciplinary team in mental health and wellbeing in primary care service. It provides a directory of additional sources of help and support to help all staff.

  87. Suicide prevention strategy and action plan drafts: consultation

    Consultation on drafts of a new suicide prevention strategy and action plan for Scotland.

  88. Scotland's Open Government action plan: 2021 to 2025

    Scotland’s third national action plan as a member of the Open Government Partnership.

  89. Members of devolved public bodies: model code of conduct - December 2021

    Model code of conduct for members of devolved public bodies revised edition December 2021.

  90. Councillors' code of conduct: December 2021

    Code of conduct for councillors setting out standards of behaviour to be followed by elected members of local authorities, issued by Ministers under the Ethical Standards in Public Life etc. (Scotland) Act 2000. This version is effective from 7 December 2021.

  91. Fairer Scotland Duty: guidance for public bodies

    Statutory guidance for public sector bodies subject to the Fairer Scotland Duty to help them actively consider how they can reduce inequalities of outcome caused by socio-economic disadvantage, when making strategic decisions.

  92. Non-domestic rates - procedures in proposals and valuation notices etc: consultation

    A consultation on draft regulations and orders required for procedures in proposals, content of valuation notices, the publication of the draft valuation roll etc.

  93. Non-domestic rating system reforms: letter to ratepayers from the Minister for Public Finance and Migration

    Letter from Ben Macpherson MSP, Minister for Public Finance and Migration, to ratepayers about reforms to the non-domestic rating system resulting from the Barclay Review of Non-Domestic Rates and the Non-Domestic Rates (Scotland) Act 2020.

  94. Local government funding 2020-2021: process overview

    Overview of the process to determine the Local Government Finance Settlement for 2020 to 2021. The figures used are set out in Finance Circular 2/2020, which was agreed by Parliament prior to the COVID-19 pandemic, and so do not take account of additional COVID-19 funding.

  95. Model code of conduct for members of devolved public bodies: consultation

    This consultation presents proposals which will bring about important amendments to the Model Code of Conduct for Members of devolved public bodies since it was last reviewed in 2014.

  96. Councillors' code of conduct: consultation 2020

    Consultation on a review of the Councillors' Code of Conduct to seek views from relevant stakeholders and members of the public.

  97. Best Value: revised statutory guidance 2020

    Guidance to help local authorities and other public bodies to demonstrate continuous improvement in their performance.

  98. Private hire car overprovision: independent assessment tool for local authorities

    This independent report has been produced to support licensing authorities who wish to undertake an assessment of whether there is an overprovision of private hire cars in their area.

  99. Private hire car licensing: guidance on power to refuse on grounds of overprovision

    This non-statutory guidance relates to the discretionary power of local licensing authorities to refuse to grant private hire car vehicle licences on the grounds of overprovision as provided for in section 10 of the Civic Government (Scotland) Act 1982.

  100. Barclay Implementation Advisory Group: Appeals sub-group final report

    Summary of discussions from the Barclay Implementation Appeals sub-group and the associated working group.

  101. Adoption of Scottish planning policy in local development plans: research

    Research that looks at how effective Scottish planning policy has been in influencing local development planning and decision making.

  102. Council tax reduction in Scotland: April to June 2019

    Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

  103. Accountability of public services in Scotland: baseline evidence review and analysis

    Main findings arising from research of the current landscape of the accountability of Public Services in Scotland.

  104. Non-Domestic Rates (Scotland) Bill: business and regulatory impact assessment

    Business and regulatory impact assessment (BRIA) for the Non-Domestic Rates (Scotland) Bill introduced into Parliament on 25 March 2019.

  105. Capital expenditure and financing: provisional outturn (2018-2019) and budget estimates (2019-2020)

    This publication contains the 2018-2019 provisional outturn and 2019-2020 budget estimates for local authority capital expenditure, financing and prudential indicators on local authority external debt and the capital financing requirement.

  106. Local government revenue expenditure and financing 2018-2019: provisional outturn and budget estimates

    Net revenue expenditure figures for all the main services carried out by Scotland's local authorities.

  107. Council Tax collection statistics: 2018-2019

    Council Tax collection rates for each local authority for billing year 2018 to 2019, and all previous years.

  108. Council Tax reduction in Scotland: 2018-2019

    Council Tax reduction (CTR) awarded by age, household structure, income sources and employment status, the deprivation index, and Council Tax band in the financial year from April 2018 till March 2019.

  109. Council tax reduction in Scotland: October to December 2018

    Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

  110. Scottish local government financial statistics 2017-2018

    Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.

  111. Non-domestic rates reform: analysis of responses to consultation on Barclay implementation

    Analysis of responses to our consultation on accepted recommendations requiring legislation that came out of the Barclay Review of non-domestic rates. The consultation ran from 25 June until 17 September 2018.

  112. Barclay Implementation Advisory Group: final report

    Barclay Implementation Advisory Group was established to inform advice to Scottish Ministers in respect of the implementation detail of a number of the Barclay recommendations.

  113. Delivering sustainable flood risk management: guidance (2019)

    Second edition of statutory guidance to SEPA, local authorities and Scottish Water on fulfilling their responsibilities under the Flood Risk Management (Scotland) Act 2009.

  114. Scotland's Open Government action plan: 2018 to 2020

    Scotland’s second national action plan as a member of the Open Government Partnership.

  115. Local Authority Housing Income and Expenditure: 1997-1998 to 2017-2018 (near actuals) and 2018-2019 (estimates)

    Housing Revenue Account Statistics 2017-2018 including statistics bulletin, tables, charts, survey form and guidance.

  116. Non Domestic Rating Account 2017 to 2018

    An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.

  117. Council tax reduction in Scotland: April to June 2018

    This quarterly report provides the number of recipients and the amount of Council Tax forgone through Council Tax Reduction (CTR) scheme.

  118. Common good property: statutory guidance for local authorities

    How local authorities should carry out the new legal duties imposed on them by Part 8 of the Community Empowerment (Scotland) Act 2015.

  119. Sexual entertainment venues licensing consultation: summary of responses

    Respondents' views on planned introduction of the new regime for the licensing of sexual entertainment venues.

  120. Audit, scrutiny and improvement of councils

    How local government in Scotland is audited, scrutinised and ultimately improved.

  121. Local government: how to make a complaint

    How to make a complaint about a Scottish council or councillor.

  122. Local government organisations: list

    Information on local government organisations in Scotland and links to their respective websites.

  123. Council tax on second and long-term unoccupied homes: guidance

    Guidance on local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

  124. Barclay review of non-domestic tax rates: implementation plan

    Our plan for implementing the recommendations made by the Barclay Review of non-domestic tax rates.

  125. Housing Revenue Account (HRA) statistics: income and expenditure

    This bulletin presents statistics on local authority housing income and expenditure in Scotland from their Housing Revenue Accounts (HRAs).

  126. Non-domestic tax rates review: Barclay report

    Report of the external Barclay review into tax rates for non-domestic properties, with recommendations for rates system reform.

  127. Rates revaluation of non-domestic properties in Scotland 2017

    Summary analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation.

  128. Council tax collection statistics: 2016-2017

    Council tax collection rates for each local authority for billing year 2016 to 2017 and all previous years.

  129. 2017 non-domestic rating revaluation consultation on possible transitional arrangements: analysis of responses

    Analysis of responses to the public consultation on possible transitional arrangements relating to the 2017 non-domestic rating revaluation.

  130. Local government borrowing: factsheet

    Information on how local authorities may borrow money to fund capital expenditure.

  131. Local government finance: glossary of terms

    Explanations of common financial terms used in local government.

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