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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.

This document is part of a collection


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. 

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

POBE 2022: Revenue and Capital

  • Return Issued: 9 February 2022
  • Deadline: 6 April 2022

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

POBE 2022 guidance

POBE 2022 blank return

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