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

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

13. LFR 20: Non-HRA Housing

All General Fund expenditure and income relating to housing, regardless of which department provides the service, should be recorded in LFR 20. Exceptions are:

  • Non-Road Lighting which should be recorded in LFR 09;
  • Housing Benefit Administration which should be recorded in LFR 09;
  • expenditure / income relating to the HRA which should be recorded in LFR 00.

Non-HRA Housing data should be recorded as per the mandatory divisions of the General Fund Housing service set out in CIPFA's SeRCOP guidance, excluding the mandatory division for Housing Benefit Administration which is recorded in LFR 09.

Please note, Social Protection Teams / Wardens should be recorded in LFR 20 to ensure consistency between local authorities.

13.1 Additional Information

COVID-19 Specific Grants (Row 36): 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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