Publication - Statistics

Provisional Outturn and Budget Estimates (POBE): Revenue and Capital

Published: 10 Feb 2021

The Provisional Outturn and Budget Estimate (POBE) return collects both revenue and capital provisional outturn figures for the current year and budget estimates for the forthcoming year.

Published:
10 Feb 2021
Provisional Outturn and Budget Estimates (POBE): Revenue and Capital

The Provisional Outturn and Budget Estimate (POBE) return collects both revenue and capital provisional outturn figures for the current year and budget estimates for the forthcoming year. The return is completed by all local authorities, including councils, Valuation Joint Boards (VJBs), Regional Transport Partnerships (RTPs) and the Tay Road Bridge Authority, on an annual basis.

The figures collected in the POBE return are published and used for a variety of purposes, including in the calculation of GAE assessments and to feed in to HM Treasury publications. Prior to the 2021 POBE, revenue and capital figures were collected and published separately. Following the integration of the revenue and capital returns in the 2021 POBE, the POBE 2021 revenue and capital figures will be published in a combined publication.

Historical forms and guidance are availble on request by contacting lgfstats@gov.scot.

POBE 2021: Revenue and Capital

  • Return Issued: 10 February 2021
  • Deadline: 7 April 2021

A blank return and the associated guidance document can be downloaded using the links below.

POBE 2021 guidance

24 page PDF
577.7 kB

POBE 2021 blank return

XLSX
485.2 kB