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Local Authority Scotland Accounts Advisory Committee \
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Disclosure of Low Emission Zones cost and revenues within the financial statements

Disclosure of Low Emission Zones cost and revenues within the financial statements

05-09-2024

LASAAC has issued this guidance to set out proper accounting practice for disclosing information on Low Emission Zone (LEZ) schemes with effect from 2023/24.

LEZ Disclosure and Summary Statement of Account LASAAC Guidance

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Chartered Institute of Public Finance and Accountancy (CIPFA), registered with the Charity Commissioners of England and Wales No. 231060 and the Office of the Scottish Charity Regulator No.SC037963.
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