European Charter of Local Self- Government (Incorporation) (Scotland) Act 2026: guidance

5 Reporting

5.1 Purpose of the reporting duty

The Local Self-Government Act introduces a statutory requirement for the Scottish Ministers to publish and lay before Parliament a report every five years setting out the steps they have taken, or plan to take, to safeguard and reinforce local self-government, increase local authority autonomy, and outline their plans for the next reporting period.

The requirement to report on a five-year cycle reflects the Act’s broader intention to embed a continuous and proactive approach to strengthening local self-government, rather than a one-off or reactive model of compliance. The report will provide a strategic overview of the steps the Scottish Ministers have taken, or plan to take, to safeguard and reinforce local self-government and increase the autonomy of local authorities, together with the considerations that have informed those actions and how the relationship between national and local government is evolving in practice.

Ministers will be expected to demonstrate how they have met the duty to safeguard and promote local self-government, including identifying areas where progress has been made as well as areas where further improvement is required. The report will provide a balanced assessment of achievements, challenges and risks, alongside a clear articulation of future plans. It is not intended to be purely descriptive, but instead to act as a forward-looking tool that supports continuous improvement and informs future policy and decision-making.

Preparation of the report will reflect the same Charter-aware approach that underpins implementation, policy development and ministerial decision-making under the Act. This requires a structured and evidence-based assessment of how the Charter Articles have been considered and applied across different areas of government activity.

5.2 What reporting will mean in practice

The Scottish Government will work closely with COSLA to shape and refine the reporting approach, ensuring it is practical, proportionate, and aligned with delivery. Existing guidance and supporting materials provide a clear indication of what reporting will require in practice.

The focus on practical application reflects the Act’s intention to move beyond high-level commitments and ensure that the Charter Articles are embedded in day-to-day workstreams.

Preparation of the report will also require engagement with key local government stakeholders, particularly COSLA, to ensure that it reflects a well-rounded understanding of how the Act is operating in practice. This may include gathering views on the impact of Scottish Government policies and identifying areas where further progress is needed.

Finally, the report will be forward-looking. In addition to assessing past actions, it will clearly set out future plans to strengthen local self-government. This will involve identifying areas where further action is required, outlining planned policy or legislative changes, and addressing any emerging risks or gaps in compliance. In this way, the reporting duty reinforces the proactive nature of the Act and supports an ongoing cycle of review and improvement.

5.3 Relationship with implementation

Reporting should be understood as a continuation of the implementation approach set out in this guidance. Implementation focuses on embedding the Charter Articles into policy development, legislation and ministerial decision-making, while reporting provides a mechanism for showing how the Scottish Ministers have kept under review opportunities to strengthen local self-government and increase the autonomy of local authorities over time. Together, implementation and reporting form part of a continuous improvement cycle. The Charter Articles are embedded in practice, evidence of their application is captured and assessed through reporting, and the findings of that assessment are then used to inform future actions and priorities. This iterative approach supports both accountability and ongoing development in the relationship between national and local government.