Capital Provisional Outturn and Budget Estimates (CPOBE)

The Capital Provisional Outturn and Budget Estimates (CPOBE) return collects provisional outturn figures for the most recent year and budget estimates for the forthcoming three years on an annual basis.


Capital Provisional Outturn and Budget Estimates (CPOBE)

The Capital Provisional Outturn and Budget Estimates (CPOBE) return collects provisional outturn figures for the most recent year and budget estimates for the forthcoming three years on an annual basis.

This return was introduced in 2015 to bring the information collected from local authorities on capital expenditure in line with that collected on revenue expenditure. The figures collected in the CPOBE return are published as experimental statistics in the Local government Capital Expenditure and Financing: Provisional Outturn and Budget Estimates publications.

CPOBE 2020

  • Return Issued: 25 March 2020
  • Return Due: 6 May 2020

Please click on the links below to download the blank CPOBE return and associated guidance.

CPOBE 2020: blank return
CPOBE 2020: guidance

Contact

Historical forms and guidance are availble on request by contacting lgfstats@gov.scot.

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