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Local Government Finance

THESE SECTIONS ARE CURRENTLY BEING UPDATED APOLOGIES FOR THE INCONVENIENCE WHILE WE IMPROVE THIS AREA. WE EXPECT THIS SECTION OF THE WEBSITE TO BE LIVE AGAIN NEXT WEEK.

Local Taxation Map of Scotland

Council Tax

All local domestic taxation issues, including policy on the Council Tax and the development and introduction of a fairer local tax system based on ability to pay.

Business/ Non-Domestic Rates

Information on non-domestic (business) rates and discounts available, including the Small Business Bonus and Rates Deferral Schemes.

Revenue, Capital , and Accounting

Local Authorities Revenue

The Scottish Government provides a block grant to local authorities which amounts to around 80% of their net revenue expenditure, with the remainder funded largely from local taxation. This section provides information on this process.

Local Authorities Capital

This section provides information on Local Authority capital expenditure and how it is financed.

Local Authorities Accounting and Reporting

The Local Government in Scotland Act 2003, makes it the duty of a local authority to observe proper accounting practices. This section provides details of what these practices are.

Page updated: Friday, November 13, 2009