Local Financial Return (LFR) 2020-2021: guidance

Guidance notes to support local authorities in completing the 2020 to 2021 Local Financial Return (LFR).

11. LFR 07: Building, Planning and Development

All expenditure and income relating to building, planning and economic development, regardless of which department provides the service, should be recorded in LFR 07. Exceptions to this are:

  • expenditure on tourism that is used to promote economic development should be included under tourism expenditure in LFR 02.

Please note that changes have been made to the subservice names in the 2020-21 LFR 07 to bring them in line with current policy terminology. It is not anticipated that these changes will require any changes to the recording of data within these subservices. A note of the changes is provided here for reference:

  • 'Building Control' has been updated to 'Building Standards';
  • 'Development Control' has been updated to 'Development Management';
  • 'Total Planning' is now calculated as the sum of 'Development Management', 'Planning Policy' and 'Environmental Initiatives' with 'Building Standards' removed and treated as a standalone subservice.

11.1 Service Analysis

Building, planning and development data should be recorded as per the mandatory divisions of service set out in CIPFA's SeRCoP guidance, noting the changes to subservice names as stated above.

11.2 Additional Information

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

  • Building Standards (Column C);
  • Development Management (Column D);
  • Planning Policy (Column E);
  • Economic Development (Column H).

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.

Income from planning fees for applications and deemed applications (Row 39): Record here income received from fees for planning applications and deemed applications. Please exclude income from property and planning searches.

Covid-19 Specific Grants (Row 42): 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.



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