To be completed by Local Councils, lnternal Drainage Boards and other Smaller Authorities:

  • where the higher of gross income or gross expenditure exceeded €25,000 but did not exceed £6.5 million; or where the higher of gross income or gross expenditure was £925,000 or less but:
  • are unable to certify themselves as exempt (fee payable); or
  • have requested a limited assurance review (fee payable)

More information here.