Scottish Local Government Finance Statistics 2021-22

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2021-22 based on authorities' audited accounts (where available).

7. Data Sources

This publication contains data from a range of sources. Information on these data sources is provided in this chapter along with links to relevant web pages for further information.

  • The Local Financial Returns (LFRs) are a series of detailed returns that collect final, audited expenditure, income, reserves and pension figures for all local authorities in Scotland on an annual basis. The LFRs are the main data source for this publication.

The full 2021-22 LFR workbooks, which provide all the source data by local authority, have been made available alongside this publication.

  • The Council Tax Receipts Return (CTRR) monitors collection levels relating to council tax and community charge from all councils in Scotland on an annual basis. It collects information on the amounts billed and received, and to which year the payment refers.
  • The Council Tax Base (CTaxbase) figures give the number of properties in each council tax band in each council area, including those with exemptions and discounts.
  • The Council Tax Assumptions (CTAS) return asks councils to set out the assumptions used in setting their Band D council tax levels, and discounts provided for second homes and long-term empty properties.
  • Local authorities are asked to provide individual Council Tax Reduction (CTR) record level extracts on a monthly basis. Local authorities are asked to extract their data on a specified date which means the extract provides a snapshot for each month.
  • The Non-Domestic Rates Income (NDRI) returns collect data on the amount of NDR income each year. For this there is a cycle of four returns to collect estimates and then final amounts of NDRI – the Provisional Contributable Amount (PCA); Mid-Year Estimates (MYE); Notified; and Audited.
  • The Scottish Assessors Valuation Roll is a public document that contains an entry for all non-domestic properties except those specifically excluded by law.
  • Local Government Finance Circulars provide financial advice and guidance to local government, including details of local government settlements.
  • Mid-year population estimates for Scotland are produced by National Records for Scotland (NRS) on an annual basis.
  • Annual Housing Revenue Account (HRA) statistics provide an estimate of the number of HRA dwellings.



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