Local government

A list of local government finance circulars.

Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.

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.

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.

Second edition of statutory guidance to SEPA, local authorities and Scottish Water on fulfilling their responsibilities under the Flood Risk Management (Scotland) Act 2009.

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

Housing Revenue Account Statistics 2017-2018 including statistics bulletin, tables, charts, survey form and guidance.

An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.

This quarterly report provides the number of recipients and the amount of Council Tax forgone through Council Tax Reduction (CTR) scheme.

How local authorities should carry out the new legal duties imposed on them by Part 8 of the Community Empowerment (Scotland) Act 2015.

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

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

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

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

Guidance on local authority discretion to reduce council tax discounts on second and long-term unoccupied homes.

Our plan for implementing the recommendations made by the Barclay Review of non-domestic tax rates.

This bulletin presents statistics on local authority housing income and expenditure in Scotland from their Housing Revenue Accounts (HRAs).

Report of the external Barclay review into tax rates for non-domestic properties, with recommendations for rates system reform.

Summary analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation.

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

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

Analysis of responses to the public consultation on possible transitional arrangements relating to the 2017 non-domestic rating revaluation.

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

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