The Scottish Government

Forms and Guidance

The forms for all current surveys managed by the Local Government Finance statistics team are available for:

Council Tax

• Council Tax Receipts Return (CTRR)
• Council Tax Base (CTAXBASE)
• Council Tax Assumptions (CTAS)

Non-Domestic Rateable Values / Appeals

• Rateable Values - Assessors (RV/ASS) No Longer Issued-Historical Information Only
• Rateable Values - Appeals (RV/APP)

Revenue

• Local Financial Return (LFR)
• Salaries and Wages (S&W)
• Provisional Outturn and Budget Estimate (POBE)

Capital

• Capital Return (CR)
• Capital Debt Outstanding (CDO) No Longer Issued-Historical Information Only

Supplementary Information

You should also view the following:

• Timetable for Local Government Finance returns to the Scottish Government
• Glossary of Financial Terms and Acronyms
• Paper for 'Reasons for Returns'