Scottish Local Government Finance Statistics (SLGFS) 2019-20

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2019-20 based on authorities' audited accounts.

This document is part of a collection

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.

Local Financial Returns (LFRs)

The 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.

More information on the LFRs, including a blank copy of the latest return and associated guidance, is available at

Prior to 2019-20, final, audited capital figures were collected in a separate return, the CR Final. In 2019-20, the CR Final was integrated into the LFR as LFR CR.

The full 2019-20 LFR workbooks, which provide all the source data by local authority, have been made available alongside this publication.

Council Tax Receipts Return (CTRR)

The 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. More information on CTRR is available at

Council Tax Base (CTaxbase)

The CTaxbase figures give the number of properties in each council tax band in each council area, including those with exemptions and discounts. More information on CTaxbase is available at

Council Tax Assumptions (CTAS)

The 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. More information on CTAS is available at

Council Tax Reduction (CTR) Extracts

Local authorities are asked to provide individual 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. More information on the CTR Extracts is available at

Non-Domestic Rates Income (NDRI) Returns

The 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. More information on the NDRI returns is available at

Scottish Assessors Valuation Roll

The Scottish Assessors Valuation Roll is a public document that contains an entry for all non-domestic properties except those specifically excluded by law. More information on the Valuation Roll is available at

Local Government Finance Circulars

These provide financial advice and guidance to local government, including details of local government settlements. Copies of local government finance circulars are available at

Mid-Year Population Estimates

Mid-year population estimates for Scotland are produced by National Records for Scotland (NRS) on an annual basis. More information on the mid-year population estimates is available at

Housing Revenue Account (HRA) Statistics

An estimate of the number of HRA dwellings is taken from the annual Scottish Government HRA Statistics publication. More information on the HRA Statistics publication is available at



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