1. Statistics

    18 Jun 2019

    Local government capital expenditure and financing 2018-2019: provisional outturn and estimates

    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.

  2. Statistics

    18 Jun 2019

    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.

  3. Statistics

    13 Jun 2019

    Council Tax collection statistics: 2018-2019

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

  4. Statistics

    13 Jun 2019

    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.

  5. Factsheet

    15 Mar 2019

    Local government finance circulars: index

    A list of local government finance circulars.

  6. Statistics

    05 Mar 2019

    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.

  7. Statistics

    26 Feb 2019

    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.

  8. Publication

    22 Feb 2019

    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.

  9. Publication

    22 Feb 2019

    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.

  10. Advice and guidance

    11 Feb 2019

    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.

  11. Publication

    30 Jan 2019

    Scotland's Open Government Action Plan: 2018-2020

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

  12. Statistics

    12 Oct 2018

    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.

  13. Corporate report

    27 Sep 2018

    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.

  14. Statistics

    04 Sep 2018

    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.

  15. Advice and guidance

    23 Jul 2018

    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.

  16. Consultation analysis

    19 Jul 2018

    Sexual entertainment venues licensing consultation: summary of responses

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

  17. Factsheet

    20 Apr 2018

    Audit, scrutiny and improvement of councils

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

  18. Factsheet

    20 Apr 2018

    Local government: how to make a complaint

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

  19. Factsheet

    19 Apr 2018

    Local government organisations: list

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

  20. Advice and guidance

    04 Apr 2018

    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.

  21. Advice and guidance

    14 Dec 2017

    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.

  22. Statistics

    31 Oct 2017

    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).

  23. Independent report

    22 Aug 2017

    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.

  24. Research and analysis

    29 Jun 2017

    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.

  25. Statistics

    21 Jun 2017

    Council tax collection statistics: 2016-2017

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

  26. Factsheet

    16 Dec 2016

    Non-domestic rates: contacts

    Contact details for local Assessors, local councils and our local finance team, for enquiries regarding non-domestic rates.

  27. Research and analysis

    15 Dec 2016

    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.

  28. Factsheet

    24 Mar 2016

    Local government borrowing: factsheet

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

  29. Advice and guidance

    03 Feb 2014

    Model code of conduct for members of devolved public bodies

    Model Code of Conduct for Members of Devolved Public Bodies revised edition February 2014

  30. Factsheet

    26 Oct 2012

    Local government finance: glossary of terms

    Explanations of common financial terms used in local government.