Capital Returns Final

The capital returns (CR) collect capital income and expenditure figures for all local authorities, including councils, Valuation Joint Boards (VJBs) and Regional Transport Partnerships (RTPs).

CR Final

The CR Final return collects final, audited capital expenditure figures on an annual basis. The figures collected in CR Final are published as part of the Scottish Local Government Finance Statistics publication.

For 2019-20, the CR Final has been incorporated into the LFR workbook – see the ‘LFR CR’ tab. A blank copy of the 2019-20 LFR and associated guidance is now available to download.

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