Provisional Outturn and Budget Estimate 2021 review: consultation

Consultation with data suppliers and data users on the changes proposed to the 2021 revenue and capital Provisional Outturn and Budget Estimate (POBE) return and publication.

This document is part of a collection

This consultation has now closed. The final return, including a final summary of changes made, will be made available on the local government finance statistics: information for data suppliers page on 10 February 2021.

The POBE (Provisional Outturn and Budget Estimate) and CPOBE (Capital Provisional Outturn and Budget Estimate) returns collect provisional outturn and budget estimate figures on revenue and capital expenditure for local authorities in Scotland on an annual basis. The data collected via these returns is summarised in the associated POBE and CPOBE publications.

Ahead of the 2021 POBE and CPOBE returns, due to be issued in early 2021, a review of the returns and associated publications has been undertaken and a number of key changes proposed. These changes are summarised in the ‘Summary of Changes’ paper which can be downloaded below. A draft blank return and publication, based on the proposed changes set out, have also been provided for download below – please note that these documents are drafts only and are subject to change before they are finalised.

This consultation is intended to capture feedback from both data suppliers and data users on the changes proposed.Any feedback on the proposed changes should be emailed to by close of play on Friday 15th January 2021 with the subject line ‘POBE 2021 Review: Consultation’. All feedback received will be collated and reviewed prior to the returns and publications being finalised.

POBE 2021 review: summary of changes
POBE 2021 review: draft Integrated revenue and capital return


If you have any questions or comments on this survey or the associated documents, please contact

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