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.



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