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Publication - Factsheet

Local government finance circulars: index

Published: 13 Mar 2018

A list of local government finance circulars.

We have produced and published the following circulars in relation to local government:

2018
6/2018: Local government finance circular 6/2018: business rates incentivisation scheme 2016-2019
5/2018: Local government finance circular 5/2018: non-domestic interest rate 2018-2019
4/2018: Local government finance circular 4/2018: Local Government Finance (Scotland) Order 2018 - settlement for 2018-2019
3/2018: Local government finance circular 3/2018: statutory guidance - accounting for capital grants, contributions and donated assets (replaces circular 6/2011)
2/2018: Local government finance circular 2/2018: statutory guidance - accounting for short term accumulating paid absences (replaces circular 3/2010)
1/2018: Local government finance circular 1/2018: statutory guidance - local government pension fund annual report and accounts (replaces circular 6/2015)
2017
5/2017: Local government finance circular 5/2017: settlement for 2018-2019
4/2017: Local government finance circular 4/2017: business rates incentivisation scheme 2015-2018
3/2017: Local government finance circular 3/2017: non-domestic rates transitional relief
2/2017: Local government finance circular 2/2017: non-domestic interest rate 2017-2018
1/2017: Local government finance circular 1/2017: finance (Scotland) order 2017
2016
9/2016: Local government finance circular 9/2016: settlement for 2017-2018
8/2016: Local government finance circular 8/2016: Tax Incremental Financing guidance
7/2016: Local government finance circular 7/2016: Loans Fund Accounting guidance
6/2016: Local government finance circular 6/2016: decapitalisation rates, 2017 revaluation
5/2016: Local government finance circular 5/2016: non-domestic rates relief information
4/2016: Local government finance circular 4/2016: accounting for pension, post-employment benefits
3/2016: Local government finance circular 3/2016: business rates incentivisation scheme 2014-2017
2/2016: Local government finance circular 2/2016: non-domestic interest rate 2016-2017
1/2016: Local government finance circular 1/2016: settlement for 2016-2017
2015
7/2015: Local government finance circular 7/2015: settlement 2016-2017
6/2015: Local government finance circular 6/2015: pension fund report and accounts
5/2015: Local government finance circular 5/2015: management commentary
4/2015: Local government finance circular 4/2015: equal pay, severance
3/2015: Local government finance circular 3/2015: non-domestic interest rate 2015-2016
2/2015: Local government finance circular 2/2015: amendment order 2015
1/2015: Local government finance circular 1/2015: settlement 2015-2016
2014
9/2014: Local government finance circular 9/2016: settlement 2015-2016, changes 2014-2015 (v3)
8/2014: Local government finance circular 8/2016: asset decommissioning obligations
7/2014: Local government finance circular 7/2016: regulations 2014, narrative
6/2014: Local government finance circular 6/2016: settlement 2015-2016
5/2014: Local government finance circular 5/2016: council borrowing, registered social landlords
4/2014: This circular has been withdrawn and replaced with Local Government Finance Circular 8/2016
3/2014: Local government finance circular 3/2016: non-domestic interest rate 2014-2015
2/2014: Local government finance circular 2/2016: amendment order 2014
1/2014: Local government finance circular 1/2016: settlement 2014-2015, changes 2013-2014
2013
6/2013: Local government finance circular 6/2013: settlement 2014-2015
5/2013: Local government finance circular 5/2013: insurance receipts, guidance 2012-2013
4/2013: Local government finance circular 4/2013: police and fire reform 2012-2013
3/2013: Local government finance circular 3/2013: non-domestic interest rate 2013-2014
2/2013: Local government finance circular 2/2013: settlement 2013-2014, changes 2012-2013, amendment
1/2013: Local government finance circular 1/2013: settlement 2013-2014, changes 2012-2013
2012
5/2012: Local government finance circular 5/2012: settlement 2013-2014, changes 2012-2013
4/2012: Local government finance circular 4/2012: non-domestic interest rate 2012-2013
3/2012: Local government finance circular 3/2012: settlement 2012, business rates 2012-2013
2/2012: Local government finance circular 2/2012: business rates deferral scheme 2012-2013
1/2012: Local government finance circular 1/2012: settlement 2012-2013, BRIS targets 2012-2013
2011
12/2011: Local government finance circular 12/2011: settlement 2012-2015, revised tables
11/2011 (revised annex H, K, and O): Local government finance circular 11/2011: revised annexes
11/2011: Local government finance circular 11/2011: settlement 2012-2015, changes 2011-2012
10/2011: Local government finance circular 10/2011: consent to borrow, severance, 2011-2012
9/2011: Local government finance circular 9/2011: consent borrow, equal pay, 2011-2012
8/2011: Local government finance circular 8/2011: local authority accounts, remuneration report
7/2011: Local government finance circular 7/2011: accounting for investment properties
6/2011: This circular has been replaced by Local Government finance circular 3/2018
5/2011: Accounting for Investments - Icelandic Banks - This circular was withdrawn on 31 March 2017.
4/2011: Local government finance circular 4/2011: settlement 2011-12, amendment order
3/2011: Local government finance circular 3/2011: non-domestic interest rate 2011-2012
2/2011: Local government finance circular 2/2011: settlement 2011-2012
1/2011: Accounting for Local Authority Pension Funds: this circular has been replaced - see Local Government finance circular 6/2015
2010
15/2010: Local government finance circular 15/2010: non-domestic rates poundage 2011-2012
14/2010: Local government finance circular 14/2010: settlement 2011-2012
13/2010: Local government finance circular 13/2010: consent borrow, general scheme 2010-2011
12/2010: Local government finance circular 12/2010: scottish government state aid unit
11/2010: Local government finance circular 11/2010: consent borrow, equal pay 2010-2011
10/2010: Local government finance circular 10/2010: non-domestic rates income data collection
9/2010: Local government finance circular 9/2011: consent borrow, equal pay, 2011-2012
8/2010: Accounting for Police and Fire Injury Benefits: Withdrawn, no longer valid due to Police and Fire reforms.
7/2010: Local government finance circular 7/2010: teachers' early retirement costs
6/2010: Local government finance circular 6/2010: non-domestic rate 2010-2011
5/2010: Local government finance circular 5/2010: investment by Scottish Local Authorities
4/2010: Local government finance circular 4/2010: accounting for PFI
3/2010: Statutory Guidance on Accounting for Short Term Accumulating Compensated Absences. This circular has been replaced by Local Government Finance Circular 2/2018
2/2010: Local government finance circular 2/2010: local taxation, statutory instruments
1/2010: Local government finance circular 1/2010: finance settlement 2010-2011
2009
14/2009: Local government finance circular 14/2009: redetermination 2008-2009, 2009-2010
12/2009: Local government finance circular 12/2009: finance settlement 2010-2011
11/2009: Local government finance circular 11/2009: consent to borrow, equal pay
9/2009: Local government finance circular 9/2009: non-domestic rates, completion notices
8/2009: Local government finance circular 8/2010: non-domestic rate deferral scheme 2009-2010
7/2009: Local government finance circular 7/2009: local taxation statutory instruments 2009
6/2009: Local government finance circular 6/2009: settlement, capital funding support 2009-2010
5/2009: Local government finance circular 5/2009: non-domestic interest rate 2009-2010
4/2009: Local government finance circular 4/2009: local authority deposits, Icelandic banks
3/2009: Consent To Borrow For Grants To Community Groups To Finance Capital Expenditure - this circular was withdrawn on 31.03.2016.
2/2009: Local government finance circular 2/2009: finance settlement 2009-2010, allocations, redeterminations
1/2009: Local government finance circular 1/2009: decapitalisation rate 2010 revaluation
2008
5/2008: Local government finance circular 5/2008: finance settlement 2009-2010
4/2008: Local government finance circular 4/2008: settlement 2008-11; changes to 2008-9
3/2008: Local government finance circular 3/2008: local taxation statutory instruments 2008
2/2008: Local government finance circular 2/2008: non-domestic interest rate 2008-2009
1/2008: Local government finance circular 1/2008: finance settlement 2008-2011
2007
6/2007: Local government finance circular 6/2007: finance settlement 2008-2011
5/2007: Consent to Borrow for Grants to Community Groups to Finance Capital Expenditure - this circular has been replaced by finance circular 3/2009.
4/2007: Local government finance circular 4/2007: local authority accounting guidance
3/2007: Local government finance circular 3/2007: local taxation, statutory instruments
2/2007: Local government finance circular 2/2007: non-domestic interest rate 2007-2008
1/2007: Local government finance circular 1/2007: finance settlement 2007-2008
2006
6/2006: Local government finance circular 6/2006: finance settlement 2007-2008
5/2006: Local government finance circular 5/2006: revenue and capital grants
4/2006: Local government finance circular 4/2006: Bellwin consultation, executive response
3/2006: Local government finance circular 3/2006: update non-domestic rates, statutory instruments
2/2006: Local government finance circular 2/2006: non-domestic interest rate 2006-2007
1/2006: Local government finance circular 1/2006: finance settlement 2006-2007 and 2007-2008
2005
9/2005: Local government finance circular 9/2005: civil partnerships, council tax changes
8/2005: Local government finance circular 8/2005: finance settlement 2006-2007 and 2007-2008
6/2005: Local government finance circular 6/2005: Bellwin scheme, authority thresholds 2005-2006
5/2005: Local government finance circular 5/2005: revenue and capital grants
4/2005: Local government finance circular 4/2005: non-domestic interest rate 2005-2006
3/2005: Local government finance circular 3/2005: local taxation, statutory instruments
2/2005: Local government finance circular 2/2005: finance settlement 2005-2006, 2006-2007, 2007-2008
1/2005: Local government finance circular 1/2005: financial publication code of practice
2004
9/2004: Local government finance circular 9/2004: capital and revenue grants
8/2004: Local government finance circular 8/2004: settlement 2005-2006, 2006-2007 and 2007-2008
7/2004: Local government finance circular 7/2004: uprating of councillors' allowances
6/2004: Local government finance circular 6/2004: local taxation statutory instruments
5/2004: Local government finance circular 5/2004: rate relief for sports clubs
4/2004: Local government finance circular 4/2004: non-domestic interest rate 2004-2005
3/2004: Local government finance circular 3/2004: local government statutory instruments
2/2004: Local government finance circular 2/2004: finance settlement 2004-2005 and 2005-2006
1/2004: Local government finance circular 1/2004: financial publication code of practice
2003
6/2003: Local government finance circular 6/2003: finance settlement 2004-2005 and 2005-2006
5/2003: Local government finance circular 5/2003: preparatory requirements, new capital expenditure
4/2003: Local government finance circular 4/2003: non-domestic interest rate 2003-2004
3/2003: Local government finance circular 3/2003: hardship relief for harbours
2/2003: Local government finance circular 2/2003: local taxation, statutory instruments
1/2003: Local government finance circular 1/2003: revised finance settlements 2003-2006
2002
11/2002: Local government finance circular 11/2002: financial publication code of practice
10/2002: Local government finance circular 10/2002: finance settlements 2003-2004, 2004-2005, 2005-2006
9/2002: Local government finance circular 9/2002: deduction of income tax, changes
8/2002: Local government finance circular 8/2002: The Housing (Scotland) Act 2001
7/2002: Local government finance circular 7/2002: aggregate external finance for 2002-2003
6/2002: Local government finance circular 6/2002: valuation and rating order 2002
5/2002: Local government finance circular 5/2002: non-domestic rates levying regulations 2002
4/2002: Local government finance circular 4/2002: electricity lands variation order 2002
3/2002: Local government finance circular 3/2002: non-domestic interest rate 2002-2003
2/2002: Local government finance circular 2/2002: council tax amendment order 2002
1/2002: Local government finance circular 1/2002: aggregate external finance for 2002-2003
2001
8/2001: Local government finance circular 8/2001: finance settlements 2002-2003, 2003-2004
3/2001: Local government finance circular 3/2001: revised settlements 2001-2002 to 2003-2004
2000
13/2000: Local government finance circular 13/2000: finance settlements 2001-2002, 2002-2003, 2003-2004
3/2000: Local government finance circular 3/2003: finance settlement 2000-2001
1999
9/1999: Local government finance circular 9/1999: finance settlement 2000-2001
4/1999: Local government finance circular 4/1999: aggregate external finance 1999-2000
1998
23/1998: Local government finance circular 23/1998: financial publication code of practice
19/1998: Local government finance circular 19/1998: finance settlement 1999-2000
9/1998: Local government finance circular 9/1998: aggregate external finance 1998-1999
1997
20/1997: Local government finance circular 20/1997: aggregate external finance 1998-1999 proposals
Published:
13 Mar 2018
Local government finance circulars: index