The Scottish Office Development Department collates the Capital Debt Outstanding Return. This is an annual return to the Department from local authorities, used in assessing, for each authority, the level of debt relevant for the loan and leasing charges amount used in distributing aggregate external finance to authorities.

Data are available by local authority area and from April 1996 this will be unitary authority area. Information is available in the present form from March 1989 and similar information was collected in Local Financial Returns before this date.

More Source information to be found here ...