2021-22 local financial returns (LFRs) - guidance notes

Annex C: List of Agency Grants to be Excluded

For LFR purposes and in line with the LASAAC 2021-22 Guidance on Accounting for COVID-19 Grants, the following grants are considered to be agency grants and should not be recorded within the LFR:

• Low Income Pandemic Payments
• Additional Soft Play Support Fund
• Brewer Support Fund
• December & January Hospitality Fund
• January Hospitality Top-up
• June 5 Localised Restrictions Fund
• Nightclub Closure Fund
• Restart and Transition Fund
• Route Map Extension Restrictions Fund
• Self-Isolation Support
• Taxi and Private Hire Operator Support Fund
• Ventilation Grant Fund
• Childcare Sector Omicron Impact Grants
• Scottish Child Payment Bridging Payments
• Additional £400 Payment to Secondary Teachers and Lecturers
• Coronavirus (COVID-19): £500 payment for health and social care staff

Further, any amounts from the following 2020-21 agency grants detailed in the LASAAC Guidance on Accounting for Coronavirus Grants that were carried forward and used in 2021-22 should also be excluded from the LFR:

• £100 Hardship Payments – Winter and Spring
• Self-Isolation Grant Payments
• Business Grant Scheme
• Grants for Newly Self-Employed
• Break Restrictions Fund
• Break Restrictions Fund – Contingency
• Furlough Support
• Strategic Framework
• Retail, Hospitality Top-up Support
• Taxi and Private Hire Vehicle Driver Support Fund
• Self-Catering Accommodation
• B& and Guesthouse Support
• Contingency Fund Plus
• ELC Transitional Support Fund
• Temporary Restrictions Fund for Childcare Providers
• Coronavirus (COVID-19): £500 payment for private provider care staff