Scottish local government financial statistics 2017-2018

Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.

7. 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)

Income, expenditure and reserves statistics, based on the authorities audited accounts and 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 (CRFinal)

The capital return collects final, audited income and expenditure statistics relating to the capital account for each local authority and joint board.

National Records of Scotland

Mid-Year Population Estimates

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.

A National Statistics publication for Scotland

The United Kingdom Statistics Authority has designated these statistics as National Statistics, in accordance with the Statistics and Registration Service Act 2007 and signifying compliance with the Code of Practice for Official Statistics.

Designation can be interpreted to mean that the statistics: meet identified user needs; are produced, managed and disseminated to high standards; and are explained well.

Correspondence and enquiries

For enquiries about this publication please contact:

Euan Smith,

Local Government Finance Statistics,

Telephone: 0131 244 7033,


For general enquiries about Scottish Government statistics please contact:

Office of the Chief Statistician, Telephone: 0131 244 0442,


How to access background or source data

The data collected for this statistical bulletin:

☐ are available in more detail through Scottish Neighbourhood Statistics

☐ are available via an alternative route

☒ may be made available on request, subject to consideration of legal and ethical factors. Please contact for further information.

☐ cannot be made available by Scottish Government for further analysis as Scottish Government is not the data controller.

Complaints and suggestions

If you are not satisfied with our service or have any comments or suggestions, please write to the Chief Statistician, 2W, St Andrew’s House, Edinburgh, EH1 3DG, Telephone: (0131) 244 0302, e-mail

If you would like to be consulted about statistical collections or receive notification of publications, please register your interest at

Details of forthcoming publications can be found at

Back to top