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Publication - Correspondence

Local government finance circular 6/2025 - accounting for infrastructure assets: temporary statutory override

Last updated
13 October 2025 - see all updates
Directorate
Local Government and Housing Directorate
Topic
Money and tax, Public sector

Letter and statutory guidance to provide a temporary statutory override in relation to local authority accounting for infrastructure assets. This amends local government finance circular 9/2022.

Part of

Supporting documents

Statutory override - accounting for infrastructure assets
File type
6 page PDF
File size
382.6 kB
First published
24 June 2024
Last updated
13 October 2025 - show all updates

  1. Page name changed to Local government finance circular 6/2025 - accounting for infrastructure assets: temporary statutory override from Local government finance circular 8/2024 - accounting for infrastructure assets: temporary statutory override

  2. All pages and pdf updated to reflect extension to 31 March 2027.

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