Local government

  1. Council Tax Reduction: local authority tables and charts - April 2013 to February 2022

    Figures on the number of Council Tax Reduction (CTR) recipients and the income foregone for all local authorities from April 2013 to February 2022.

  2. Potential heat network zones: first national assessment

    Analysis to identify and characterise potential zones for heat networks in Scotland. It provides further detail on the analysis criteria, assessment methodology, limitations, definitions and the interpretation of the outputs.

  3. Town centre action plan review: joint Scottish Government and COSLA response

    Joint response from SG and COSLA to the New Future for Scotland's Town Centres report. Sets out some of the ways in which we can all seek to do our part, locally and nationally, in rebuilding, reenergising and reimagining our towns to meet our place and country ambitions.

  4. Local government finance statistics: grant aided expenditure data collection forms

    These data are used in the local government finance allocation funding formula.

  5. Scotland’s Open Government action plan 2021 to 2025: milestones

    Milestones throughout Scotland's Open Government Action plan for 2021 to 2025.

  6. Local government candidate diversity survey 2022: data protection impact assessment

    This data protection impact assessment (DPIA) reports on and assesses against any potential data protection or privacy impacts as a result of the running of the 2022 local government candidate diversity survey, and the data processing undertaken as part of the project.

  7. Putting Learners at the Centre: Towards a Future Vision for Scottish Education

    Report provided to Scottish Ministers by Professor Ken Muir on the replacement of the Scottish Qualifications Authority, reform of Education Scotland and removal of its inspection function.

  8. Members of devolved public bodies: model code of conduct - December 2021

    Model code of conduct for members of devolved public bodies revised edition December 2021.

  9. Councillors' code of conduct: December 2021

    Code of conduct for councillors setting out standards of behaviour to be followed by elected members of local authorities, issued by Ministers under the Ethical Standards in Public Life etc. (Scotland) Act 2000. This version is effective from 7 December 2021.

  10. Non-domestic rates - procedures in proposals and valuation notices etc: consultation

    A consultation on draft regulations and orders required for procedures in proposals, content of valuation notices, the publication of the draft valuation roll etc.

  11. Non-domestic rating system reforms: letter to ratepayers from the Minister for Public Finance and Migration

    Letter from Ben Macpherson MSP, Minister for Public Finance and Migration, to ratepayers about reforms to the non-domestic rating system resulting from the Barclay Review of Non-Domestic Rates and the Non-Domestic Rates (Scotland) Act 2020.

  12. Local government funding 2020-2021: process overview

    Overview of the process to determine the Local Government Finance Settlement for 2020 to 2021. The figures used are set out in Finance Circular 2/2020, which was agreed by Parliament prior to the COVID-19 pandemic, and so do not take account of additional COVID-19 funding.

  13. Model code of conduct for members of devolved public bodies: consultation

    This consultation presents proposals which will bring about important amendments to the Model Code of Conduct for Members of devolved public bodies since it was last reviewed in 2014.

  14. Councillors' code of conduct: consultation 2020

    Consultation on a review of the Councillors' Code of Conduct to seek views from relevant stakeholders and members of the public.

  15. Best Value: revised statutory guidance 2020

    Guidance to help local authorities and other public bodies to demonstrate continuous improvement in their performance.

  16. Private hire car overprovision: independent assessment tool for local authorities

    This independent report has been produced to support licensing authorities who wish to undertake an assessment of whether there is an overprovision of private hire cars in their area.

  17. Private hire car licensing: guidance on power to refuse on grounds of overprovision

    This non-statutory guidance relates to the discretionary power of local licensing authorities to refuse to grant private hire car vehicle licences on the grounds of overprovision as provided for in section 10 of the Civic Government (Scotland) Act 1982.

  18. Barclay Implementation Advisory Group: Appeals sub-group final report

    Summary of discussions from the Barclay Implementation Appeals sub-group and the associated working group.

  19. Adoption of Scottish planning policy in local development plans: research

    Research that looks at how effective Scottish planning policy has been in influencing local development planning and decision making.

  20. Council tax reduction in Scotland: April to June 2019

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

  21. Accountability of public services in Scotland: baseline evidence review and analysis

    Main findings arising from research of the current landscape of the accountability of Public Services in Scotland.

  22. Non-Domestic Rates (Scotland) Bill: business and regulatory impact assessment

    Business and regulatory impact assessment (BRIA) for the Non-Domestic Rates (Scotland) Bill introduced into Parliament on 25 March 2019.

  23. Capital expenditure and financing: provisional outturn (2018-2019) and budget estimates (2019-2020)

    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.

  24. 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.

  25. Council Tax collection statistics: 2018-2019

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

  26. 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.

  27. 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.

  28. 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.

  29. 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.

  30. 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.

  31. 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.

  32. Scotland's Open Government action plan: 2018 to 2020

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

  33. 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.

  34. 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.

  35. 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.

  36. 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.

  37. Sexual entertainment venues licensing consultation: summary of responses

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

  38. Audit, scrutiny and improvement of councils

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

  39. Local government: how to make a complaint

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

  40. Local government organisations: list

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

  41. 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.

  42. 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.

  43. 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).

  44. 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.

  45. 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.

  46. Council tax collection statistics: 2016-2017

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

  47. Non-domestic rates: contacts

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

  48. 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.

  49. Local government borrowing: factsheet

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

  50. Model code of conduct for members of devolved public bodies

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

  51. Local government finance: glossary of terms

    Explanations of common financial terms used in local government.

Back to top