The Local Authority Accounts (Scotland) Regulations 2014

Disclosure of exit packages

4.  A Remuneration Report is to give the number of exit packages agreed by the local authority in the financial year to which it relates and the number agreed in the preceding financial year, in each case—

(a)separated into exit packages in respect of compulsory redundancies and other departures;

(b)shown on a scale using brackets initially in multiples of £20,000, starting with exit packages costing up to £20,000, and after the bracket for exit packages costing up to £100,000 continuing in multiples of £50,000, but if publication of a bracket would result in details of an individual’s exit package being identifiable, and those details are not otherwise accessible to the public, that bracket is to be combined with such adjoining bracket as the local authority considers appropriate; and

(c)giving for each published bracket of the scale the combined cost of the packages it contains.

5.  However, paragraph 4 does not require a Remuneration Report to refer to any exit package that did not require the agreement of the local authority (such as where a person exercises a contractual right to leave employment on the grounds of ill health).