Your browser is no longer supported

For the best possible experience using our website we recommend you upgrade to a newer version or another browser.

Your browser appears to have cookies disabled. For the best experience of this website, please enable cookies in your browser

We'll assume we have your consent to use cookies, for example so you won't need to log in each time you visit our site.
Learn more


  • Comment
The introduction of a common accounting framework for planners could improve best value in cost accounting by Scott...
The introduction of a common accounting framework for planners could improve best value in cost accounting by Scottish local authorities, research published today reveals.

An independent report into costs in the planning service, prepared on behalf of the Scottish executive, examines the costs incurred by Scottish councils for processing planning applications and providing other planning services.

Welcoming the report planning minister Sarah Boyack said: 'Our Programme for government makes clear our commitment to improve how the planning system operates, and I am pleased to see that councils across Scotland have contributed to this research to work towards a better planning system.

'We all want to see a high standard of quality and value for money in the planning service, and I welcome this report for two reasons.

Better accounting will help councils give Best Value to their local communities. It also assists the Scottish executive in setting

appropriate fee levels for planning applications. I appreciate the co-operation of local authorities in this work.'


1. The report on costs in the planning service has been prepared for the Scottish executive by consultant Paula Gilder, who has had wide experience of local government management accounting and is active in the Chartered Institute of Public Finance and Accountancy (CIPFA).

2. Local authorities have the primary responsibility for operating the planning system in Scotland. They deal with applications for development under the Town and Country Planning (Scotland) Act 1997, and prepare development plans as the policy context for their decisions.

3. The level of fees charged by local authorities for deciding planning applications is the responsibility of the Scottish executive.

4. The report on costs in the planning service is published in the Scottish executive central research unit series and available

price£5.00 from The Stationery Office Bookshop, 71 Lothian Road, Edinburgh EH3 9AZ (telephone: 0131 228 4181).

A summary of the research findings is available free of charge from the Central Research Unit, Victoria Quay EH6 6QQ (telephone: 0131 244 7560).

  • Comment

Have your say

You must sign in to make a comment

Please remember that the submission of any material is governed by our Terms and Conditions and by submitting material you confirm your agreement to these Terms and Conditions.

Links may be included in your comments but HTML is not permitted.