Policy - Latest
Latest
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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.
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Scotland's Open Government Action Plan: 2018-2020
Scotland’s second national action plan as a member of the Open Government Partnership.
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Local government finance circulars: index
A list of local government finance circulars.
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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.
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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.
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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.
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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.
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Sexual entertainment venues licensing consultation: summary of responses
Respondents' views on planned introduction of the new regime for the licensing of sexual entertainment venues.
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Audit, scrutiny and improvement of councils
How local government in Scotland is audited, scrutinised and ultimately improved.
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Local government: how to make a complaint
How to make a complaint about a Scottish council or councillor.
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Local government organisations: list
Information on local government organisations in Scotland and links to their respective websites.
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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.
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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.
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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).
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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.
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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.
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Council tax collection statistics: 2016-2017
Council tax collection rates for each local authority for billing year 2016 to 2017 and all previous years.
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Non-domestic rates: contacts
Contact details for local Assessors, local councils and our local finance team, for enquiries regarding non-domestic rates.
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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.
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Local government borrowing: factsheet
Information on how local authorities may borrow money to fund capital expenditure.
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Model code of conduct for members of devolved public bodies
Model Code of Conduct for Members of Devolved Public Bodies revised edition February 2014
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Local government finance: glossary of terms
Explanations of common financial terms used in local government.