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

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

7. LFR 02: Culture and Related Services

All expenditure and income relating to culture and related services, regardless of which department provides the service, should be recorded in LFR 02, with the following exceptions:

  • School library service, which should be recorded in LFR 01;
  • Community learning and development, which should be recorded in LFR 01;
  • Business related area promotional events, which should be recorded in LFR 07 under economic development;
  • Travellers' sites and sites for those occupying mobile homes as a main residence which should be recorded in LFR 20.

Culture and Related Services data is required using the discretionary subdivisions of service set out in CIPFA's SeRCOP guidance. Data should be allocated to the subservices within the LFR as follows:

  • Cultural & Heritage, consisting of:
  • Museums & galleries
  • Other cultural & heritage, including:
    • archives;
    • arts development & support;
    • heritage;
    • theatres & public entertainment.
    • Library services, including:
    • permanent and mobile lending libraries;
    • reference and information services;
    • specific community library services.
    • Tourism, consisting of:
  • Promotional events
  • Other tourism, including:
    • tourism policy, marketing and development;
    • camping & caravanning.
    • Recreation & Sport, consisting of:
  • Countryside recreation & management
  • Sport Facilities, including:
    • sports development & community recreation;
    • indoor and outdoor sports & recreation facilities;
    • golf courses.
  • Community parks & open spaces
  • Other recreation & sport, including:
    • allotments;
    • community centres;
    • foreshore.

7.1 Additional Information

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

  • Museums and Galleries (Column C);
  • Library Service (Column F);
  • Total Tourism (Column I);
  • Sport Facilities (Column K);
  • Community Parks & Open Spaces (Column J).

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.

COVID-19 Specific Grants (Row 39): 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

Back to top