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Local government finance statistics

Collection of statistics relating to local government finance.


Links to local government finance statistics. We are responsible for collecting, analysing and disseminating data on local government income and expenditure, covering revenue and capital spending, council tax and non-domestic rates.

Local government finance statistics: information for data suppliers

Council tax

A wide range of council tax publications including average council tax by band, number of chargeable dwellings, and Band D averages, council tax reduction extract, council tax assumptions, council tax receipts and returns. Older council tax datasets (council tax by band) can be accessed in the archive

Council tax reduction

The Council Tax Reduction Extract is collected monthly and is used to monitor the Council Tax Reduction (CTR) scheme. Scottish Government statisticians use the data provided by local authorities to produce and publish information on the CTR scheme, including the number of recipients and the income foregone by local authorities.

Copies of the latest CTR Extract data specification are available to download from this page.


Scottish Local Government Financial Statistics

Scottish Local Government Financial Statistics (SLGFS) is an annual publication that provides a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts. The publication covers: local authority income; revenue expenditure and income, capital expenditure and income; reserves; debt; local taxation; and local authority pensions.

Older local government finance statistics (from 2009-10 and earlier) are available on the archived site.

Provisional Outturn and Budget Estimates (POBE)

The Provisional Outturn and Budget Estimate (POBE) return collects provisional outturn figures for the current year and budget estimates for the forthcoming year on an annual basis. The return is issued to all 32 councils. Other local authorities are not required to complete this return.

The figures collected in the POBE return are published in the Local government Revenue Expenditure and Financing: Provisional Outturn and Budget Estimates publications. Once published the data is used for a variety of purposes, including the calculation of GAE assessments and to feed in to HM Treasury publications.

Older POBE publications are available on the archived site.

Capital Provisional Outturn and Budget Estimates (CPOBE)

This annual publication contains the provisional outturn and budget estimates for local authority capital expenditure, financing and prudential indicators on local authority external debt and the capital financing requirement. It is based on data collected in the CPOBE return.

Non-domestic rates

Information relating to non-domestic rates is published on revaluation appeals, and on reliefs awarded to non-domestic rate payers, including the Small Business Bonus Scheme.

The funding of Local Government in Scotland

This annual publication sets out how funding has been allocated between the local authority councils in Scotland.

Grant aided expenditure

The Grant aided expenditure publication provides details of the underlying allocations which determine the distribution of the majority of funding across the 32 Scottish Local Authorities. 

Other publications

Other publications related to local government finance publications.

Information for data suppliers

Local government finance statistics: information for data suppliers

Methods and background


If you have any enquiries relating to local government finance statistics then please contact us at:



The Scottish Government
Local Government Finance Statistics
Area 3-H North
Victoria Quay

We welcome any comments on both the format and content of the website, including any problems you may encounter.