Provisional Outturn and Budget Estimates (POBE): Revenue and Capital
- Last updated
- 6 March 2024 - see all updates
- Directorate
- Local Government and Housing Directorate
- Topic
- Public sector
The Provisional Outturn and Budget Estimate (POBE) return collects both revenue and capital provisional outturn figures for the current year and budget estimates for the forthcoming year.
The Provisional Outturn and Budget Estimate (POBE) return collects both revenue and capital provisional outturn figures for the current year and budget estimates for the forthcoming year. The return is completed by all local authorities, including councils, Valuation Joint Boards (VJBs), Regional Transport Partnerships (RTPs) and the Tay Road Bridge Authority, on an annual basis.
The figures collected in the POBE return are published and used for a variety of purposes, including in the calculation of GAE assessments and to feed in to HM Treasury publications.
Historical forms and guidance are availble on request by contacting lgfstats@gov.scot.
POBE 2024: Revenue and Capital
- Return Issued: 1 March 2024
- Deadline: 15 April 2024
A blank return and the associated guidance document can be downloaded using the links below.
- File type
- 29 page PDF
- File size
- 301.8 kB
- File type
- Excel document
- File size
- 938.9 kB
- First published
- 8 February 2022
- Last updated
- 6 March 2024 - show all updates
- All updates
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Uploaded updated version of POBE 2024 guidance and return
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Uploaded updated version of POBE 2023 guidance
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Uploaded updated version of POBE 2023 guidance
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Updated dates for POBE 2023 and added new guidance
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