Collection
Local government finance circulars
A collection of local government finance circulars.
Introduction
Financial advice and guidance provided to local government.
Circular 5/2020 has been superseded by local government finance circular 8/2020
2026
- Local government finance circular 7/2026: non-domestic rates relief guidance
- Local government finance circular 6/2026: council tax on second and long-term empty homes guidance
- Local government finance circular 5/2026: Non-Domestic Rates Incentivisation Scheme (NDRIS) 2024 to 2027
- Local government finance circular 4/2026: non-domestic interest rate 2026 to 2027
- Local government finance circular 3/2026: accounting for general capital grant
- Local government finance circular 2/2026: final settlement for 2026 to 2027
- Local government finance circular 1/2026: settlement for 2026 to 2027
2025
- Local government finance circular 10/2025: accounting for general capital grant – reinforced autoclaved aerated concrete remediation
- Local government finance circular 9/2025: accounting for general capital grant
- Local government finance circular 8/2025: accounting for financial instruments - equal pay costs flexibility
- Local government finance circular 7/2025: accounting for equal pay
- Local government finance circular 6/2025 - accounting for infrastructure assets: temporary statutory override
- Local government finance circular 5/2025: decapitalisation rates for the 2026 revaluation
- Local government finance circular 4/2025: non-domestic rates relief guidance
- Local government finance circular 3/2025: Non-Domestic Rates Incentivisation Scheme (NDRIS) 2023 to 2026
- Local government finance circular 2/2025: non-domestic interest rate 2025-2026
- Local government finance circular 1/2025: settlement for 2025 to 2026
2024
- Local government finance circular 10/2024: settlement for 2025 to 2026
- Local government finance circular 9/2024 - accounting for capital grant: temporary statutory guidance
- Local government finance circular 6/2025 - accounting for infrastructure assets: temporary statutory override
- Local government finance circular 7/2024: Loans Fund accounting guidance
- Local government finance circular 6/2024: council tax on second and long-term unoccupied homes guidance
- Local government finance circular 5/2024: non-domestic rates relief guidance
- Local government finance circular 4/2024: Green Freeports Non-Domestic Rates relief and income retention
- Local government finance circular 3/2024: non-domestic interest rate 2024-2025
- Local government finance circular No. 2/2024: settlement for 2024-2025
- Local government finance circular 1/2024: Non Domestic Rates Incentivisation Scheme 2023 to 2026
2023
- Local government finance circular 8/2023: settlement for 2024 to 2025
- Local government finance circular 7-2023: accounting for service concession arrangements, leases and similar arrangements
- Local government finance circular 6/2023: temporary statutory guidance – accounting for capital grant provided in place of revenue grant in 2023-2024
- Local government finance circular 5/2023: non-domestic rates relief guidance
- Local government finance circular 4/2023: non-domestic interest rate 2023-2024
- Local government finance circular 3/2023: settlement for 2023-24
- Local government finance circular 2/2023 - accounting guidance: accounting for equal pay
- Local government finance circular 1/2023 - accounting guidance: accounting for capital receipts to fund qualifying expenditure on a transformation project
2022
- Local government finance circular 12/2022: accounting for capital grants - temporary statutory guidance
- Local government finance circular 11/2022: settlement for 2023-2024
- Local government finance circular 10/2022 - finance leases and service concession arrangements: statutory guidance
- Local government finance circular 09/2022: statutory override - accounting for infrastructure assets
- Local government finance circular 7/2022: decapitalisation rates for the 2023 revaluation
- Local government finance circular 6/2022 - accounting guidance
- Local government finance circular 5/2022 - statutory repayment of debt – short term financial flexibility: guidance
- Local government finance circular 4/2022 - non-domestic rates relief: guidance
- Local government finance circular 3/2022: non-domestic interest rate 2022-23
- Local government finance circular 2/2022 – Cost Of Living Award April 2022: guidance to local authorities
- Local government finance circular 1/2022: settlement for 2022-23
2021
- Local government finance circular 9/2021: settlement for 2022-2023
- Local government finance circular 8/2021: business rates incentivisation scheme 2019-2022
- Local government finance circular 7/2021: civil penalties data and payment guidance
- Local government finance circular 6/2021: non-domestic rates relief for 2021 to 2022
- Local government finance circular 5/2021: settlement for 2021-2022
- Local government finance circular 4/2021: non-domestic interest rate 2021-2022
- Local government finance circular 3/2021: statutory guidance - sports club relief
- Local government finance circular 2/2021: capital receipts to fund the impact of COVID-19
- Local government finance circular 1/2021: settlement for 2021-2022
2020
- Local government finance circular 13/2020: publication of relief recipients guidance
- Local government finance circular 12/2020: COVID-19 redeterminations
- Local government finance circular 11/2020 COVID-19 grant funding scheme phase 3
- Local government finance circular 10/2020: COVID-19 local authority accounts 2019-2020
- Local government finance circular 9/2020: COVID-19 grant funding scheme phase 2
- Local government finance circular 8/2020: COVID-19 grant funding schemes (as amended)
- Local government finance circular 7/2020: business rates incentivisation scheme 2018-2020
- Local government finance circular 6/2020: non-domestic rates relief for 2020-2021
- Local government finance circular 5/2020: COVID-19 grant funding schemes
- Local government finance circular 4/2020: settlement for 2020-2021
- Local government finance circular 3/2020: non-domestic interest rate 2020-2021
- Local government finance circular 2/2020: settlement for 2020-2021
- Local government finance circular 1/2020: settlement for 2020-2021
2019
- Local government finance circular 7/2019: business rates incentivisation scheme
- Local government finance circular 6/2019: arrangements for the administration of the existing ALEO relief
- Local government finance circular 5/2019: non-domestic rates relief for 2019-2020
- Local government finance circular 4/2019: capital receipts to fund transformational projects
- Local government finance circular 3/2019: non-domestic interest rate 2019-2020
- Local government finance circular 2/2019: settlement for 2019-2020
- Local government finance circular 1/2019: accounting for equal pay
2018
- Local government finance circular 8/2018: settlement for 2019-2020
- Local government finance circular 7/2018: financial instruments
- Local government finance circular 6/2018: business rates incentivisation scheme 2016-2019
- Local government finance circular 5/2018: non-domestic interest rate 2018-2019
- Local government finance circular 4/2018: settlements for 2018-2019
- Local government finance circular 3/2018: capital grants, contributions, donated assets
- Local government finance circular 2/2018: short term accumulating paid absences
- Local government finance circular 1/2018: pension fund report and accounts
2017
- Local government finance circular 5/2017: settlement for 2018-2019
- Local government finance circular 4/2017: business rates incentivisation scheme 2015-2018
- Local government finance circular 3/2017: non-domestic rates transitional relief
- Local government finance circular 2/2017: non-domestic interest rate 2017-2018
- Local government finance circular 1/2017: settlement for 2017-2018
2016
- Local government finance circular 9/2016: settlement for 2017-2018
- Local government finance circular 8/2016: Tax Incremental Financing guidance
- Local government finance circular 7/2016: Loans Fund Accounting guidance
- Local government finance circular 6/2016: decapitalisation rates, 2017 revaluation
- Local government finance circular 5/2016: non-domestic rates relief information
- Local government finance circular 4/2016: accounting for pension, post-employment benefits
- Local government finance circular 3/2016: business rates incentivisation scheme 2014-2017
- Local government finance circular 2/2016: non-domestic interest rate 2016-2017
- Local government finance circular 1/2016: settlement for 2016-2017
2015
- Local government finance circular 7/2015: settlement 2016-2017
- Local government finance circular 6/2015: pension fund report and accounts
- Local government finance circular 5/2015: management commentary
- Local government finance circular 4/2015: equal pay, severance
- Local government finance circular 3/2015: non-domestic interest rate 2015-2016
- Local government finance circular 2/2015: amendment order 2015
- Local government finance circular 1/2015: settlement 2015-2016
2014
Circular 4/2014 has been withdrawn and replaced with Local Government Finance Circular 8/2016.
- Local government finance circular 9/2014: settlement 2015-2016, changes 2014-2015 (v3)
- Local government finance circular 8/2014: asset decommissioning obligations
- Local government finance circular 7/2014: regulations 2014, narrative
- Local government finance circular 6/2014: settlement 2015-2016
- Local government finance circular 5/2014: council borrowing, registered social landlords
- Local government finance circular 3/2014: non-domestic interest rate 2014-2015.
- Local government finance circular 2/2014: amendment order 2014
- Local government finance circular 1/2014: settlement 2014-2015, changes 2013-2014
2013
- Local government finance circular 6/2013: settlement 2014-2015
- Local government finance circular 5/2013: insurance receipts, guidance 2012-2013
- Local government finance circular 4/2013: police and fire reform 2012-2013
- Local government finance circular 3/2013: non-domestic interest rate 2013-2014
- Local government finance circular 2/2013: settlement 2013-2014, changes 2012-2013, amendment
- Local government finance circular 1/2013: settlement 2013-2014, changes 2012-2013
2012
- Local government finance circular 5/2012: settlement 2013-2014, changes 2012-2013
- Local government finance circular 4/2012: non-domestic interest rate 2012-2013
- Local government finance circular 3/2012: settlement 2012, business rates 2012-2013
- Local government finance circular 2/2012: business rates deferral scheme 2012-2013
- Local government finance circular 1/2012: settlement 2012-2013, BRIS targets 2012-2013
2011
Circular 6/2011 has been replaced by Local government finance circular 3/2018.
Circular 5/2011 ('Accounting for investments: Icelandic banks') was withdrawn on 31 March 2017.
Circular 1/2011 ('Accounting for Local Authority Pension Funds') was replaced by Local Government finance circular 6/2015.
Circular 5/2011 ('Accounting for investments: Icelandic banks') was withdrawn on 31 March 2017.
Circular 1/2011 ('Accounting for Local Authority Pension Funds') was replaced by Local Government finance circular 6/2015.
- Local government finance circular 12/2011: settlement 2012-2015, revised tables
- Local government finance circular 11/2011: revised annexes
- Local government finance circular 11/2011: settlement 2012-2015, changes 2011-2012
- Local government finance circular 10/2011: consent to borrow, severance, 2011-2012
- Local government finance circular 9/2011: consent borrow, equal pay, 2011-2012
- Local government finance circular 8/2011: local authority accounts, remuneration report
- Local government finance circular 7/2011: accounting for investment properties
- Local government finance circular 4/2011 amendment order: settlement 2011-2012
- Local government finance circular 3/2011: non-domestic interest rate 2011-2012
- Local government finance circular 2/2011: settlement 2011-2012
2010
Circular 8/2010 ('Accounting for police and fire injury benefits') has been withdrawn as it is no longer valid due to Police and Fire reforms.
Circular 3/2010 ('Statutory guidance on accounting for short term accumulating compensated absences') has been replaced by Local Government Finance Circular 2/2018.
Circular 3/2010 ('Statutory guidance on accounting for short term accumulating compensated absences') has been replaced by Local Government Finance Circular 2/2018.
- Local government finance circular 15/2010: non-domestic rates poundage 2011-2012
- Local government finance circular 14/2010: settlement 2011-2012
- Local government finance circular 13/2010: consent borrow, general scheme 2010-2011
- Local government finance circular 12/2010: scottish government state aid unit
- Local government finance circular 11/2010: consent borrow, equal pay 2010-2011
- Local government finance circular 10/2010: non-domestic rates income data collection
- Local government finance circular 9/2010: settlement 2010-2011 amendment order
- Local government finance circular 7/2010: teachers' early retirement costs
- Local government finance circular 6/2010: non-domestic rate 2010-2011
- Local government finance circular 5/2010: investment by Scottish Local Authorities
- Local government finance circular 4/2010: accounting for PFI
- Local government finance circular 2/2010: local taxation, statutory instruments
- Local government finance circular 1/2010: finance settlement 2010-2011
2009
Circular 3/2009 ('Consent to borrow for grants to community groups to finance capital expenditure') was withdrawn on 31 March 2016.
- Local government finance circular 14/2009: redetermination 2008-2009, 2009-2010
- Local government finance circular 12/2009: finance settlement 2010-2011
- Local government finance circular 11/2009: consent to borrow, equal pay
- Local government finance circular 9/2009: non-domestic rates, completion notices
- Local government finance circular 8/2010: non-domestic rate deferral scheme 2009-2010
- Local government finance circular 7/2009: local taxation statutory instruments 2009
- Local government finance circular 6/2009: settlement, capital funding support 2009-2010
- Local government finance circular 5/2009: non-domestic interest rate 2009-2010
- Local government finance circular 4/2009: local authority deposits, Icelandic banks
- Local government finance circular 2/2009: finance settlement 2009-2010, allocations, redeterminations
- Local government finance circular 1/2009: decapitalisation rate 2010 revaluation
2008
- Local government finance circular 5/2008: finance settlement 2009-2010
- Local government finance circular 4/2008: council tax freeze funding
- Local government finance circular 3/2008: local taxation statutory instruments 2008
- Local government finance circular 2/2008: non-domestic interest rate 2008-2009
- Local government finance circular 1/2008: finance settlement 2008-2011
2007
Circular 5/2007 ('Consent to borrow for grants to community groups to finance capital expenditure') has been replaced by finance circular 3/2009.
- Local government finance circular 6/2007: finance settlement 2008-2011
- Local government finance circular 4/2007: local authority accounting guidance
- Local government finance circular 3/2007: local taxation, statutory instruments
- Local government finance circular 2/2007: non-domestic interest rate 2007-2008
- Local government finance circular 1/2007: finance settlement 2007-2008
2006
- Local government finance circular 6/2006: finance settlement 2007-2008
- Local government finance circular 5/2006: revenue and capital grants
- Local government finance circular 4/2006: Bellwin consultation, executive response
- Local government finance circular 3/2006: update non-domestic rates, statutory instruments
- Local government finance circular 2/2006: non-domestic interest rate 2006-2007
- Local government finance circular 1/2006: finance settlement 2006-2007 and 2007-2008
2005
- Local government finance circular 9/2005: civil partnerships, council tax changes
- Local government finance circular 8/2005: finance settlement 2006-2007 and 2007-2008
- Local government finance circular 6/2005: Bellwin scheme, authority thresholds 2005-2006
- Local government finance circular 5/2005: revenue and capital grants
- Local government finance circular 4/2005: non-domestic interest rate 2005-2006
- Local government finance circular 3/2005: local taxation, statutory instruments
- Local government finance circular 2/2005: finance settlement 2005-2006, 2006-2007, 2007-2008
- Local government finance circular 1/2005: financial publication code of practice
2004
- Local government finance circular 9/2004: capital and revenue grants
- Local government finance circular 8/2004: settlement 2005-2006, 2006-2007 and 2007-2008
- Local government finance circular 7/2004: uprating of councillors' allowances
- Local government finance circular 6/2004: local taxation statutory instruments
- Local government finance circular 5/2004: rate relief for sports clubs
- Local government finance circular 4/2004: non-domestic interest rate 2004-2005
- Local government finance circular 3/2004: local government statutory instruments
- Local government finance circular 2/2004: finance settlement 2004-2005 and 2005-2006
- Local government finance circular 1/2004: financial publication code of practice
2003
- Local government finance circular 6/2003: finance settlement 2004-2005 and 2005-2006
- Local government finance circular 5/2003: preparatory requirements, new capital expenditure
- Local government finance circular 4/2003: non-domestic interest rate 2003-2004
- Local government finance circular 3/2003: hardship relief for harbours
- Local government finance circular 2/2003: local taxation, statutory instruments
- Local government finance circular 1/2003: revised finance settlements 2003-2006
2002
- Local government finance circular 11/2002: financial publication code of practice
- Local government finance circular 10/2002: finance settlements 2003-2004, 2004-2005, 2005-2006
- Local government finance circular 9/2002: deduction of income tax, changes
- Local government finance circular 8/2002: The Housing (Scotland) Act 2001
- Local government finance circular 7/2002: aggregate external finance for 2002-2003
- Local government finance circular 6/2002: valuation and rating order 2002
- Local government finance circular 5/2002: non-domestic rates levying regulations 2002
- Local government finance circular 4/2002: electricity lands variation order 2002
- Local government finance circular 3/2002: non-domestic interest rate 2002-2003
- Local government finance circular 2/2002: council tax amendment order 2002
- Local government finance circular 1/2002: aggregate external finance for 2002-2003