Publication - Statistics

Local Financial Return (LFR)

Published: 16 Sep 2020

The LFRs are a series of detailed returns that collect final, audited expenditure figures for all local authorities, including councils, Valuation Joint Boards (VJBs) and Regional Transport Partnerships (RTPs), on an annual basis.

Published:
16 Sep 2020
Local Financial Return (LFR)

The LFRs are a series of detailed returns that collect final, audited expenditure figures for all local authorities, including councils, Valuation Joint Boards (VJBs) and Regional Transport Partnerships (RTPs), on an annual basis.

The figures collected in the LFRs are published as part of the Scottish Local Government Finance Statistics (SLGFS) publication. Once published, the data is used for a wide range of purposes, including:

  • monitoring local authority expenditure for policy purposes;
  • in GAE assessments, either as part of secondary indicator analysis or in GAEs based directly on expenditure;
  • feeds in to statistics published by HM Treasury.

Historical blank returns and associated guidance documents are available on request by contacting lgfstats@gov.scot.

LFRs 2019-20

Return Issued: 16 September 2020

Deadline: 9 December 2020

A blank LFR workbook and the associated guidance documents can be downloaded using the links below. Please note that:

  • the 2019-20 CR Final has been incorporated into the LFR workbook – see the ‘LFR CR’ tab
  • LFR 24 is only to be completed by the following authorities: Aberdeen City, City of Edinburgh, Dumfries & Galloway, Dundee City, Falkirk, Fife, Glasgow City, Highland, Orkney Islands, Scottish Borders and Shetland Islands

2019-20 LFR – guidance

51 page PDF
820.3 kB

2019-20 LFR – summary of changes

11 page PDF
327.9 kB