Local Financial Return (LFR)

The LFRs are a series of detailed returns that collect final, audited expenditure figures for all local authorities, including councils, Valuation Joint Boards (VJBs) and Regional Transport Partnerships (RTPs), on an annual basis.

This document is part of a collection


The LFRs are a series of detailed returns that collect final, audited expenditure figures for all local authorities, including councils, Valuation Joint Boards (VJBs) and Regional Transport Partnerships (RTPs), on an annual basis.

The figures collected in the LFRs are published as part of the Scottish Local Government Finance Statistics (SLGFS) publication. Once published, the data is used for a wide range of purposes, including:

  • monitoring local authority expenditure for policy purposes;
  • in GAE assessments, either as part of secondary indicator analysis or in GAEs based directly on expenditure;
  • feeds in to statistics published by HM Treasury.

Historical blank returns and associated guidance documents are available on request by contacting lgfstats@gov.scot.

If you have accessibility issues with these documents, please contact lgfstats@gov.scot.

LFRs 2021-22

Return Issued: 03 August 2022

Deadline: 12 October 2022

A blank LFR workbook and the associated guidance document can be downloaded from the bottom of this page. Please note that:

  • a summary of the changes to the return for 2021-22 are provided in the ‘Changes’ tab and new or updated guidance has been highlighted in blue in the downloadable version of the guidance document for ease of reference.
  • LFR 24 is only to be completed by the following authorities: Aberdeen City, City of Edinburgh, Dumfries & Galloway, Dundee City, Falkirk, Fife, Glasgow City, Highland, Orkney Islands, Scottish Borders and Shetland Islands. Please note that, in line with the change in 2020-21, the LFR 24 must be completed on a pension fund basis, rather than on an administering local authority basis – this means some local authorities may have to complete more than one LFR 24.

2021-22 LFR – blank return

2021-22 LFR – blank return – LFR 24

2021-22 LFR – guidance

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