Guidance

Local government finance data collection: guidance for local authorities

Published 7 February 2023

Applies to England

© Crown copyright 2023

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/local-government-finance-data-collection-guidance-for-local-authorities/local-government-finance-data-collection-guidance-for-local-authorities

1. Introduction

This information pack has been put together for local authorities as an introduction to the statutory local government finance data returns DLUHC collects from local authorities throughout the year. It explains what data we collect, how we collect it, how we validate the data, how we communicate with you and what we need from you.

2. What data do we collect

All local government finance returns are statutory. Our timetable of data collections and proposed publications are drafted annually, sent to local authority Chief Finance Officers in January, and published on GOV.UK. The timetable includes planned dispatch dates, submission deadlines and shows whether a form is on DELTA or Excel and whether certification is required.

Local tax

  • Council tax levels (CTR) – Annual collection of council tax precepts and average Band D levels
  • Council tax base (CTB) – Annual collection that provides data on the council tax base including details of exemptions, discounts, and premiums
  • National non-domestic rates (NNDR1 & NNDR3) – Annual collection on business rates and reliefs that underpin the rates retention system
  • Quarterly return of council tax and non-domestic rates (QRC1-4) – Quarterly collection of council tax and non-domestic rates receipts

Revenue and capital expenditure and financing

  • Revenue expenditure (RA, RO & QRU) – Annual budget (RA), annual outturn (RO) and the quarterly update (QRU - formerly QRO)
  • Capital expenditure, receipts, and financing (CER, COR, and CPR1-4) – Annual budget (CER) and expenditure outturn collections (annual COR and quarterly CPR)

Other

  • Borrowing & investments (MB1-12, QB1-4) – Levels of local authority borrowing and investments. A subset of authorities provide monthly estimates, full local authority data is collected quarterly
  • Local government pension fund scheme (SF3) – Annual collection to monitor income, expenditure, and membership
  • Exit payments – Annual collection of exit payments data

3. Uses of the data

The data collected from local authorities are aggregated to a national level which are published either in a statistical release or as part of an Excel “live” table. Alongside the national level data, we publish local authority level data. These publications are announced in advance on the statistics release calendar.

There are many users of local government finance data

  • DLUHC analysis and policy
  • Office for Local Government (Oflog)
  • HM Treasury (HMT)
  • Office for National Statistics (ONS)
  • Office for Budget Responsibility (OBR)
  • Other government departments
  • MPs
  • Local authorities and the Local Government Association (LGA)
  • Chartered Institute of Public Financing and Accounting (CIPFA)
  • National Audit Office (NAO)
  • Institute for Fiscal Studies (IFS)
  • Public users (including researchers, media, students)

The data we collect from local authorities is used:

  • for payments, such as Business Rates Retention and the New Homes Bonus ​
  • in indicators of financial pressures and sustainability risk
  • to provide estimate of the local government sector in the fiscal statistics and the National Accounts and as a key input to the forecasts that underpin the Budget and Spring Statement.
  • as metrics and contextual information within the Office for Local Government Data Explorer
  • for the monitoring of policy​
  • to provide evidence for decision making​, especially on funding
  • to help understand the relative differences between local authority areas

The uses of expenditure and financing returns by DLUHC, HM Treasury, the Office for National Statistics and the Office for Budget Responsibility and other government departments are described in the Uses of local authority spending and finance data returns.

4. Collection of data

We use two formats of data collection depending on the type of form

Excel forms

  • Large forms (RO, CER, COR, CPR4, CTB)
  • Complex forms (NNDR1, NNDR3)
  • These forms are sent out and received back via email
  • Some forms require certification by s151 officers

DELTA (online system)

  • Smaller forms (monthly and quarterly)
  • Less complex forms (CTR, RA, SF3 and QRC4)
  • Data can be saved before being submitted
  • Some forms are set up so they can be certified by s151 officers online
  • Some forms also have an Excel form available to allow data to be uploaded into DELTA

We send out communications before, during and after the data collection window.

Before the collection launch

  • The timetable for the current year is sent to Chief Finance Officers (CFOs) each January. This enables authorities to plan the work of completing all returns.​
  • We will confirm any changes to forthcoming collections once these have been approved.
  • If any dates changes during the year, we will confirm with providers by email. We also normally send out reminders before forms are issued.

During the collection window

  • For DELTA forms, a DELTA notification will be issued when the form is live.
  • For Excel forms, the form and guidance will be emailed out to those people listed as a data provider. These lists include those who have submitting previously and where we have been notified of a change in staff.
  • In general, a reminder that the deadline is imminent will be issued either from DELTA or via email in the week before the deadline.
  • If you have any queries for us, please contact the relevant form email accounts which are monitored daily during the collection and pre-publication period.

After deadline

  • For DELTA forms an automatic email will be sent when deadlines have been extended, but this will usually be followed up by an email from the relevant data collection team.
  • For Excel forms, reminders for late returns are issued by email 3 days after the deadline and regularly thereafter.
  • If no response is made after the email reminders, contact may then be made by telephone.
  • We will escalate reminders to the CFO / S151 officer if we have had no response 2 weeks after deadline.
  • Forms such as the NNDR1 and CTR form have a shorter gap between the deadline and publication date, so will have shorter gaps in the late reminder process.

5. Validation of data

It is important we publish high quality, accurate and timely data so users trust our data and to reduce the risk of errors being made in decisions taken and grants paid. Our validation process includes both in and out of form validations.

In-form validations

  • All forms include in-form validations, where we flag potential issues before you submit the form. For example, where quarterly figures do not sum to an annual figure reported or where data have changed significantly from data previously submitted.
  • High quality comments allow us to understand changes that we can explain when publishing the data and reduce the number of queries we need to send to you for further explanation.

Out of form validations

  • We also run further validations once the data have been submitted.
  • These include checks to make sure that calculations are being made correctly and other checks it was not possible to include within the form.
  • We will contact you via email with any additional queries following these validations and will normally ask you to respond within 1-2 weeks.
  • Corrections to data will require an amended Excel form to be returned or the DELTA form to be reopened and resubmitted.

6. What we need from data providers

Submit returns by the deadline

  • Timely returns of data are critical to ensure we have sufficient time to properly validate the information and publish timely data and statistics.
  • This also avoids the need for us to send reminder emails to you.
  • For revenue and capital account returns, the guidance notes that you should provide latest best estimates to meet the deadline.
  • For the pension fund return, the guidance notes that you should provide provisional account information if audited data are not available.

Check any validation warning and add appropriate explanations when prompted in the form

  • It is important the data we publish are accurate and trusted. Heeding validation warnings within the form reduces the number of queries we need to send back to you.
  • Good explanations for large changes or unexpected values reduces the risk of you having to revise your data at a later date and can help us explain national changes in the statistical releases.
  • Guidance notes on adequate validation explanations are published for capital forms and revenue forms.

Ensure you have registered on DELTA

  • Most data collections use DELTA. You can self-register. For more support on DELTA please see the online guidance.
  • If your form needs to be certified, check with your CFO or s151 officer that they have registered as a certifier on DELTA which will enable them to certify the form. If they will be unavailable to certify the return e.g. due to leave, please ensure that a deputy is registered and that the s151 officer has authorised this in advance.

Contact us to let us know of staff changes

  • Please contact the relevant email mailbox to let us know of any changes in staff responsibilities relating to form completion. This ensures that communications go to the right people.
  • Those on contact lists will also receive communications such as proposed changes during consultation, and confirmation of changes ahead of form dispatch.

Contact us as soon as possible if you think you will have difficulties meeting the deadline

  • Timely data is critical to ensure that we publish timely statistics, but we understand that sometimes there are extenuating circumstances which mean you are unable to meet the deadline. We will always look to be flexible in exceptional circumstances, but this requires you to contact us as soon as possible to explain the situation, so we can agree a suitable deadline.

7. Annual form changes

Some forms rarely change, whilst others may change annually. We highlight changes in messages and documents that we send to you. Changes might be needed due to a new policy or to new responsibilities. Changes may be requested because there is a need for new data not collected elsewhere across central government.

We normally discuss these changes through the Central & Local Government Information Partnership Finance (CLIP-F) group and for larger changes will consult with local authorities on the proposals and to identify additional burden. (The exception is changes we need to make for operational reasons, especially with NNDR1 which we might not know of in time for the CLIP meetings).

Any changes that may result in increased burden need to be approved by the Single Data List Gateway Group co-chaired by DLUHC and the Local Government Association (LGA). The Single Data List is a list of all the datasets that local government must submit to central government and includes all the statutory finance returns.

8. Webinars

For some collections we hold webinars, usually once or twice a year. These may be held to describe and discuss upcoming changes, or to highlight key points we want authorities to get right, and to give data providers the chance to raise questions. Webinars will usually be arranged a few weeks in advance and are normally recorded so data providers can view the recording in case they are unavailable on the day.

9. Contact us

We will contact you from any of the following group email addresses. Any queries that you may have should be sent to these addresses too, rather than specific individuals. It is helpful if you can include which form the query relates to and your authority’s name in the subject heading.

Back to top