2021-22 local financial returns (LFRs) - guidance notes

Guidance notes to support local authorities in completing the 2021-22 LFR.

11. LFR 07: Building, Planning and Development

All expenditure and income relating to building, planning and economic development, regardless of which department provides the service, should be recorded in LFR 07. Exceptions to this are:

  • expenditure on tourism that is used to promote economic development should be included under tourism expenditure in LFR 02.

Building, planning and development data should be recorded as per the mandatory divisions of service set out in CIPFA's SeRCOP guidance, noting the changes to subservice names as stated above.

11.1 Additional Information

Revenue Contributions to Capital (RCC) (Row 36): Record here any RCC relating to the following subservices only:

  • Building Standards (Column C);
  • Development Management (Column D);
  • Planning Policy (Column E);
  • Economic Development (Column H).

This information collected specifically for use in the Local Government Benchmarking Framework (LGBF) and so is only required for subservices which are reflected in LGBF finance indicators.

Income from planning fees for applications and deemed applications (Row 39): Record here income received from fees for planning applications and deemed applications. Please exclude income from property and planning searches.

COVID-19 Specific Grants (Row 42): Record here the amount of COVID-19 specific grants that have been applied to each subservice. A full list of COVID-19 Specific grants is provided in Annex B.


Email: lgfstats@gov.scot

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