Scottish Local Government Financial Statistics 2012-13

Scottish Local Government Financial Statistics is an annual publication that provides a comprehensive overview of Scottish Local Authority financial activity. The publication covers Local Authority income, revenue and capital expenditure, outstanding debt, local taxation and Local Authority pensions.

6. Sources

Scottish Government

Scottish Government Local Government Finance Statistics Collections From Local Authorities

Empty data collection forms, which illustrate what is collected can be viewed on the Scottish Government website Local Government Finance - Data Supplier Area pages.

Local Financial Returns (LFR)

Final outturn expenditure statistics relating to each Local Authority, Joint Board and Regional Transport Partnership are collected on an annual basis in this series of detailed returns.

Council Tax Receipts Return (CTRR)

The CTRR return monitors councils collection levels relating to council tax and community charge. Information is collected relating to the amounts billed and received and the year to which the payment refers.

Council Tax Base (CTAXBASE)

The CTAXBASE figures give the number of properties in each council tax band in each local authority area, including those with exemptions and discounts.

Council Tax Assumptions (CTAS)

The CTAS form 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.

Non Domestic Rates Income Returns (NDRI)

The Non-Domestic Rates Returns (NDRI returns) collect data on the amount of NDR income each year. For this there is a cycle of 4 returns to collect estimates and then final amounts of NDR income - The Provisional Contributable Amount, Mid-year Estimate, Notified and Audited (Certified) Returns.

Capital Expenditure Returns (CR 1, 2, 3, 4 and Final)

The capital returns collect forecast and outturn income and expenditure statistics relating to capital income and expenditure for each local authority and joint boards.

Data sources and Suitability

A "Data Sources and Suitability" section of the local government finance statistics website is under currently development and will be available soon via the above link. The section will provide key information on Local Government Finance data sources including the use made of the data, decisions they inform and the quality and reliability of data.

Rural Statistics

Urban Rural Classification

The Scottish Government Urban Rural Classification provides a standard definition of rural areas in Scotland. This classification is updated every two years to incorporate the most recent Small Area Population Estimates produced by National Records of Scotland (NRS) and Royal Mail Postcode Address File.

NRS Small Area Population Estimates together with information from the Royal Mail Postcode Address File were used to classify 2010 postcode units as high or low density. This information was then used to identify areas of contiguous high density postcodes with a population of 500 or more that make up a Settlement.

Small Area Statistics

Scottish Index of Multiple Deprivation (SIMD)

The Scottish Index of Multiple Deprivation (SIMD) is the Scottish Government's official tool for identifying those places in Scotland suffering from deprivation. It incorporates several different aspects of deprivation, combining them into a single index. It divides Scotland into 6,505 small areas, called data zones, each containing around 350 households. The Index provides a relative ranking for each data zone, from 1 (most deprived) to 6,505 (least deprived). By identifying small areas where there are concentrations of multiple deprivation, the SIMD can be used to target policies and resources at the places with greatest need.

National Records of Scotland

Mid Year Population Estimates


Email: Euan Smith

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