Scottish Court Fees 2018-2021 consultation: business and regulatory impact assessment

7. Sources

Scottish Government

Scottish Government Local Government Finance Statistics Collections from local authorities

Empty data collection forms, which illustrate what is collected can be viewed on the Scottish Government website Local Government Finance – Data Supplier Area pages: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/DataSupplierArea

Local Financial Returns ( LFR)
Income, expenditure and reserves statistics, based on the authorities audited accounts and relating to each Local Authority, Joint Board and Regional Transport Partnership are collected on an annual basis in this series of detailed returns.

Council Tax Receipts Return ( CTRR)
The CTRR return monitors councils' collection levels relating to council tax and community charge. Information is collected relating to the amounts billed and received and the year to which the payment refers.

Council Tax Base ( CTAXBASE)
The CTAXBASE figures give the number of properties in each council tax band in each local authority area, including those with exemptions and discounts.

Council Tax Assumptions ( CTAS)
The CTAS form asks councils to set out the assumptions used in setting their Band D council tax levels, and discounts provided for second homes and long term empty properties.

Non Domestic Rates Income Returns ( NDRI)
The Non-Domestic Rates Returns ( NDRI returns) collect data on the amount of NDR income each year. For this there is a cycle of 4 returns to collect estimates and then final amounts of NDR income – The Provisional Contributable Amount, Mid-year Estimate, Notified and Audited (Certified) Returns.

Capital Expenditure Returns ( CRFinal)
The capital return collects final, audited income and expenditure statistics relating to the capital account for each local authority and joint board.

National Records of Scotland

Mid-Year Population Estimates
https://www.nrscotland.gov.uk/statistics-and-data/statistics/statistics-by-theme/population/population-estimates/mid-year-population-estimates

Data sources and Suitability

A "Data Sources and Suitability" section of the local government finance statistics website is under currently development and will be available soon via the above link. The section will provide key information on Local Government Finance data sources including the use made of the data, decisions they inform and the quality and reliability of data.