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

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

Annex C: List of Agency Grants to be Excluded

For LFR purposes and in line with the LASAAC 2021-22 Guidance on Accounting for COVID-19 Grants, the following grants are considered to be agency grants and should not be recorded within the LFR:

  • Low Income Pandemic Payments
  • Additional Soft Play Support Fund
  • Brewer Support Fund
  • December & January Hospitality Fund
  • January Hospitality Top-up
  • June 5 Localised Restrictions Fund
  • Nightclub Closure Fund
  • Restart and Transition Fund
  • Route Map Extension Restrictions Fund
  • Self-Isolation Support
  • Taxi and Private Hire Operator Support Fund
  • Ventilation Grant Fund
  • Childcare Sector Omicron Impact Grants
  • Scottish Child Payment Bridging Payments
  • Additional £400 Payment to Secondary Teachers and Lecturers
  • Coronavirus (COVID-19): £500 payment for health and social care staff

Further, any amounts from the following 2020-21 agency grants detailed in the LASAAC Guidance on Accounting for Coronavirus Grants that were carried forward and used in 2021-22 should also be excluded from the LFR:

  • £100 Hardship Payments – Winter and Spring
  • Self-Isolation Grant Payments
  • Business Grant Scheme
  • Grants for Newly Self-Employed
  • Break Restrictions Fund
  • Break Restrictions Fund – Contingency
  • Furlough Support
  • Strategic Framework
  • Retail, Hospitality Top-up Support
  • Taxi and Private Hire Vehicle Driver Support Fund
  • Self-Catering Accommodation
  • B& and Guesthouse Support
  • Contingency Fund Plus
  • ELC Transitional Support Fund
  • Temporary Restrictions Fund for Childcare Providers
  • Coronavirus (COVID-19): £500 payment for private provider care staff


Email: lgfstats@gov.scot

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