Publication - Advice and guidance
Local Financial Return (LFR) 2020-2021: guidance
Guidance notes to support local authorities in completing the 2020 to 2021 Local Financial Return (LFR).
Annex B: List of Covid-19 Specific Grants
For LFR purposes, the following grants should be treated as service income and should be recorded as Covid-19 Specific Grants (Row 48 in LFR 00 and various additional information rows in other service-level LFRs):
- Discretionary Housing Payments
- Free School Meals and Community Food
- Vulnerable children and young people
- Additional Teachers and Support Staff (Ring-fenced)
- Digital Inclusion
- Additional Teachers 2nd tranche
- Administration for £500 self-isolation grants
- Young Persons Guarantee
- Partnership Action for Continuous Employment (PACE)
- Community Justice
- Parental Employability Support Fund
- Administration of ELC Transitional Support Fund
- Administration of Temporary Restrictions Fund for Childcare Providers
- Discretionary Fund (initial £30m allocation)
This list is based on grants detailed in the LASAAC Guidance on Accounting for Coronavirus Grants.
Contact
Email: lgfstats@gov.scot
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