Local Government Finance Circulars |
| 2012 | |
| Finance Circular No 2/2012 | Non Domestic (Business) Rates – Deferral Scheme 2012-13 |
| Finance Circular No 1/2012 | Local Government Finance (Scotland) Order 2012 - Settlement for 2012-13, and Business Rates Incentivisation Scheme (BRIS) - 2012-13 Targets. |
| 2011 | |
| Finance Circular No 12/2011 | Local Government Finance Settlement 2011-15 (Revised Tables) and Business Rates Incentivisation Scheme (BRIS) - Provisional 2012-13 |
| Finance Circular No 11/2011 - Revised Annex H, K, and O | Local Government Finance Settlement 2012-15, and changes in 2011-12 |
| Finance Circular No 11/2011 | Local Government Finance Settlement 2012-15, and changes in 2011-12 |
| Finance Circular No 10/2011 | Consent to Borrow - Severance - 2011-12 |
| Finance Circular No 9/2011 | Consent to Borrow - Equal Pay - 2011-12 |
| Finance Circular No 8/2011 | Local Authority Accounts - The Remuneration Report - Revised and re-issued 16 May 2011 |
| Finance Circular No 7/2011 | Accounting for Investment Properties |
| Finance Circular No 6/2011 | Accounting for Grants, Contributions and Donated Assets |
| Finance Circular No 5/2011 | Accounting for Investments - Icelandic Banks |
| Finance Circular No 4/2011 | Local Government Finance Settlement 2011-12: Amendment Orders 2011 |
| Finance Circular No 3/2011 | The Non-Domestic Rating Legilsation for 2011-12 including (Payment of Interest) (Scotland) Regulations 1992: Interest rate for 2009-10 |
| Finance Circular No 2/2011 | Local Government Finance (Scotland) Order 2011 - Settlement for 2011-12 |
| Finance Circular No 1/2011 | Accounting for Local Authority Pension Funds |
| 2010 | |
| Finance Circular No
15/2010 | Non-Domestic (Business) Rate Poundage for 2011-12 |
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| Finance Circular No
14/2010 | Local Government Finance Settlement 2011-12 |
| Revised tables for Finance Circular No 14/2010. | Consultation update on Local Government Finance Settlement 2011-12 |
| Finance Circular No
13/2010 | Consent to Borrow - General Scheme - 2010-11 |
| Finance Circular No
12/2010 | Scottish Government State Aid Unit |
| Finance Circular No
11/2010 | Consent to Borrow - Equal Pay - 2010-11 |
| Finance Circular No
10/2010 | Non Domestic Rates Income Data Collection |
| Finance Circular No
9/2010 | Local Government Finance Settlement: 2010-11 Amendment Order 2010; and Changes to capital Funding Support for 2009-11. |
| Finance Circular No
8/2010 | Accounting for Police and Fire Injury Benefits |
| Finance Circular No
7/2010 | Consent to Borrow under Para 1 (2) of Schedule 3 of the Local Government (Scotland) Act 1975 - Teachers' Early Retirement Costs |
| Finance Circular No
6/2010 | The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: interest rate for 2010-11 |
| Finance Circular No
5/2010 | The Investment of Money by Scottish Local Authorities |
| Finance Circular No
4/2010 | Accounting for PFI and Similar Arrangements (As amended by Circular 6/2011) |
| Finance Circular No
3/2010 | Statutory Guidance on Accounting for Short Term Accumulating Compensated Absences |
| Finance Circular No
2/2010 | Local Taxation - Statutory Instruments |
| Finance Circular No
1/2010 | Local Government Finance Settlement 2010-11; Redetermination of General Revenue Funding for 2009-10; and Changes to Capital Support for 2009-10. |
| | |
| Finance Circular No
14/2009 | Redeterminations of General Revenue Funding for 2008-09 and 2009-10 |
Finance Circular No
13/2009 | To be published shortly. |
Finance Circular No
12/2009 | Local Government Finance Settlement 2010-11 |
| Finance Circular No 11/2009 | Consent to Borrow under Para 1 (2) of Schedule 3 of the Local Government (Scotland) Act 1975 - Equal Pay |
| Finance Circular No 9/2009 | Non-domestic rates - guidance - use of completion notices |
| Finance Circular No 8/2009 | non-domestic rate deferral scheme 2009-10 |
| Finance Circular No 7/2009 | Local Taxation: Statutory Instruments |
| Finance Circular No 6/2009 | 1. Local Government Finance Settlement: 2009-10 2. Changes to Capital Funding Support for 2009-10 |
| Finance Circular No 5/2009 | The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest rate for 2009-10 |
| Finance Circular No 4/2009 | Local Authority Deposits held with Icelandic Banks |
| Finance Circular No 3/2009 | Consent To Borrow For Grants To Community Groups To Finance Capital Expenditure |
| Finance Circular No 2/2009 | Local Government Finance Settlement 2009-10, Final Allocations and Redeterminations for 2008-09 |
| Finance Circular No 1/2009 | Setting the decapitalisation rate for the 2010 revaluation |
2008 | |
| Finance Circular No. 5/2008 | Local Government Finance Settlement 2009-10 |
| Finance Circular No. 4/2008 | Local Government Finance Settlement 2008-09 - Confirmation of Council Tax Freeze Funding |
| Finance Circular No. 3/2008 | Local Taxation: Statutory Instruments |
| Finance Circular No. 2/2008 | The Non-domestic Rating (Payment of Interest) (Scotland) Regulations 1992: interest rate for 2008-09 |
| Finance Circular No. 1/2008 | 1. Local Government Finance Settlement 2008-11 2. Redetermination of Revenue Support Grant for 2007-08 |
2007 | |
| Finance Circular No. 6/2007 | 1. Local Government Finance Settlements 2008-11 2. Local Government Finance Settlements 2008-11: Explanatory notes |
| Finance Circular No. 5/2007 | Consent to Borrow for Grants to Community Groups to Finance Capital Expenditure |
| Finance Circular No. 4/2007 | Local authority accounting: Guidance under section 12(2)(b) of the local government in Scotland Act 2003: FRS 25 and 26 |
| Finance Circular No. 3/2007 | Local Taxation: Statutory Instruments |
| Finance Circular No. 2/2007 | The Non-domestic rating (Payment of Interest)(Scotland) Regulations 1992: Interest rate for 2007-08 |
| Finance Circular No. 1/2007 | Local government finance settlement for 2007-08 |
2006 | |
| Finance Circular No. 6/2006 | 1. Local Government Finance Settlement (2007-08) 2. Revenue and capital grants to local authorities (outwith the core settlement) local authority level breakdown. |
| Finance Circular No. 5/2006 | 1. Revenue and Capital Grants to local authorities 2. Local authority level breakdown |
| Finance Circular No. 4/2006 | Bellwin Consultation- Executive response |
| Finance Circular No. 3/2006 | Update on forthcoming non domestic rates and council tax statutory instruments |
| Finance Circular No. 2/2006 | The non Domestic Rating (Payment of Interest)(Scotland)Regulations 1992: Interest Rate for 2006-07 |
Finance Circular No.
1/2006 | 1. Local Government Finance Settlement 2006-07 and 2007-08. 2. Redetermination of Revenue Support Grant for 2004-05 and 2005-06. |
2005 | |
| Finance Circular No. 9/2005 | Civil Partnerships Act-Consequential changes to Council Tax legislation |
| Finance Circular No. 8/2005 | 1 Local Government Finance Settlements 2006-07 and 2007-08 2 ANNEX I to the Circular- A full list of grants outwith the settlement containing a local authority level breakdown where available. |
| Finance Circular No. 6/2005 | Bellwin Scheme- Local Authority Thresholds 2005-06 |
| Finance Circular No. 5/2005 | Capital and Revenue Grants that Local Authorities receive outwith the Local Government Finance settlement |
| Finance Circular No. 4/2005 | The Non Domestic Rating (Payment of Interest)(Scotland) Regulations 1992: Interest Rate for 2005-06 |
| Finance Circular No. 3/2005 | Local Taxation Statutory Instruments |
| Finance Circular No. 2/2005 | 1.Local Government Finance settlement 2005-06, 2006-07 and 2007-08. 2.Redetermination of Revenue Support Grant for 2004-05 |
Finance Circular No.
1/2005 | Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland |
2004 | |
| Finance Circular No. 9/2004 | Capital and Revenue Grants that Local Authorities receive outwith the Local Government Finance settlement. |
| Finance Circular No. 8/2004 | Local Government Finance Settlement 2005-06, 2006-07 and 2007-08 |
| Finance Circular No. 7/2004 | Uprating of Councillors' Basic and Attendance Allowances and Financial Loss Allowances for Non Councillors |
| Finance Circular No. 6/2004 | Local Government Statutory Instruments |
| Finance Circular No. 5/2004 | Rate Relief for Community Amateur Sports Clubs (CASCs) |
| Finance Circular No. 4/2004 | The Non Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2004-05. |
| Finance Circular No. 3/2004 | Local Government Statutory Instruments |
| Finance Circular No. 2/2004 | 1 Revised Local Government Finance Settlements 2004-05 and 2005-06 2 Redeterminations of Revenue Support Grant for 2002-03 and 2003-04 |
Finance Circular No.
1/2004 | Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland |
2003 | |
| Finance Circular No. 6/2003 | Local Government Finance Settlement 2004-05 and 2005-06: A Change to 3 Year Settlement figures B Non Domestic Rate 2002-03 |
| Finance Circular No. 5/2003 | Preparatory Requirements for the introduction of a new regime for Capital Expenditure in 2004 |
| Finance Circular No. 4/2003 | The Non-Domestic Ratings (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2003-04 |
| Finance Circular No. 3/2003 | Hardship Relief for Harbours and Business Affected by the Reduction in Whitefish Catches: Guidance for Local Authorities |
| Finance Circular No. 2/2003 | Local Taxation Statutory Instruments: |
Finance Circular No.
1/2003 | 1. Revised Local Government Finance Settlements: 2003-04, 2004-05 & 2005-06
2. Redetermination of Revenue Support Grant for 2002-03 |
2002 | |
| Finance Circular No. 11/2002 | Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland |
| Finance Circular No. 10/2002 | Local Government Finance Settlement 2003-04, 2004-05, 2005-06 |
| Finance Circular No. 9/2002 | Changes to the Deduction of Income Tax from Interest Payments to Specified Exempt Bodies |
| Finance Circular No. 8/2002 | The Housing (Scotland) Act 2001 (Commencement No. 5, Transitional Provisions and Savings) Order 2002: S.S.I. No 321 (C.16) |
| Finance Circular No. 7 /2002 | 1. Aggregate External Finance for 2003-03 2. Redetermination of Revenue Support Grant for 2001-02 |
| Finance Circular No. 6/2002 | The Valuation and Rating (Exempted Classes) (Scotland) Order 2002 |
| Finance Circular No. 5/2002 | The Non Domestic Rates (Levying) (Scotland) Regulations 2002 |
| Finance Circular No. 4/2002 | The Electricity Lands and Generators (Rateable Values) (Scotland) Variations Order 2002 The Water Undertakings (Rateable Values) (Scotland) Variation Order 2002 |
| Finance Circular No. 3/2002 | The Non Domestic Rating (Payment of Interest) (Scotland) Regulations 1992: Interest Rate for 2002-03 |
Finance Circular No.
2/2002 | The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 2002: (S.S.I. No 2002/101) The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2002: (S.S.I. No 2002/102) |
| Finance Circular No. 1/2002 | 1. Aggregate External Finance (AEF) for 2002-03 2. Redetermination of Revenue Support Grant (RSG) for 2001-02 |
2001 | |
| Finance Circular No. 8/2001 | Local Government Finance Settlements: 2002-03 & 2003-04 1. Changes to 3-Year Settlement Figures 2. Non-Domestic Rate 2002-03 |
| Finance Circular No. 3/2001 | Revised Local Government Finance Settlements: 2001-02 to 2003-04 |
2000 | |
| Finance Circular No. 13/2000 | Local Government Finance Settlements: 2001-02, 2002-03 & 2003-04 1. Renewal of Local Government Finance 2. Grant Distribution System 3. Non-Domestic Rate 2001-02 4. Capital Allocations |
| Finance Circular No. 3/2000 | 2000-01 Local Government Finance Settlement 1. Non-Doemstic Rate Poundage 2. Grant Aided Expenditure (GAE) Figures 3. Aggregate External Finance (AEF) Distribution Proposals 4. Expenditure Guidelines 5. Council Tax Benefit Subsidy Limitation |
1999 | |
| Finance Circular No. 9/1999 | 2000-01 Local Government Finance Settlement 1. Non-Doemstic Rate Poundage 2. Grant Aided Expenditure (GAE) Figures 3. Aggregate External Finance (AEF) Distribution Proposals 4. Expenditure Guidelines 5. Council Tax Benefit Subsidy Limitation |
| Finance Circular No. 4/1999 | 1. Aggregate External Finance (AEF) 1999-2000 2. Redetrmination of AEF and Revenue Support Grant (RSG) for 1998-99 |
1998 | |
| Finance Circular No. 23/1998 | Publication of Financial and Other Information by Local Authorities: Code of Practice for Scotland |
| Finance Circular No. 19/1998 | 1999-2000 Local Government Finance Settlement: 1. Revised Aggregates 2. Non-Domestic Rate Poundage 3. Grant Aided Expenditure (GAE) Figures 4. Aggregate External Finance (AEF) Distribution Proposals 5. Expenditure Guidelines 6. Council Tax Benefit Subsidy Limitation |
| Finance Circular No. 9/1998 | 1. Aggregate External Finance (AEF) 1998-99 2. Redetermination of AEF and Revenue Support Grant (RSG) for 1997-98 |
1997 | |
| Finance Circular No. 20/1997 | 1998-99 Aggregate External Finance (AEF) Distribution Proposals |
1985 | |
Finance Circular No.
5 / 1985 | LOCAL AUTHORITY ACCOUNTS (SCOTLAND) REGULATIONS 1985 |
1975 | |
Finance Circular No.
29 / 1975 | Local Government (Scotland) Act 1975. Borrowing: Periods for Repayment of Loans Fund Advances |