Non-domestic rates - tax incremental financing

Tax Incremental Financing (TIF) is a means of funding public sector investment infrastructure judged to be necessary to unlock regeneration in an area, and which may otherwise be unaffordable to local authorities.

This document is part of a collection


BACKGROUND

Tax Incremental Financing (TIF) is a means of funding public sector investment infrastructure judged to be necessary to unlock regeneration in an area, and which may otherwise be unaffordable to local authorities. The overarching goal of TIF is to support and guide the increasingly limited public finances available for assisting regeneration and helping to lever in additional private sector capital.

REPORTING

In undertaking a TIF project, Local Authorities agree to comply with the reporting requirements as set out in TIF agreements. 

Please note that a property-level dataset of the red-line area should be included in the initial submission of the Collectable Amount return, and a list of additions and deletions (properties) to the red-line should be supplied with every anuual TIF return.

These forms should be completed and emailed to the Scottish Government Infrastructure and Investment Unit, details as per the guidance notes.

TIF returns - collectable amount return: guidance notes

TIF return 2021-2022: blank form

TIF return 2019-20: blank form

TIF returns - collectable amount return

TIF return 2017-18: guidance

TIF return 2017-18: excel form

Back to top