The Code requires that local authorities must publish details of all land and building assets including:

• All service and office properties occupied or controlled by user bodies, both freehold and leasehold.
• Any properties occupied or run under Private Finance Initiative contracts.
• All other properties they own or use, for example hostels, laboratories, investment properties and depots
• Garages unless rented as part of a housing tenancy agreement.
• Surplus, sublet or vacant properties
• Undeveloped land
• Serviced or temporary offices where contractual or actual occupation exceeds three months
• All future commitments, for example under an agreement to lease, from when the contractual commitment is made
• Ground leasehold
• Leasehold
• Licence
• vacant
• Ground leasehold
• Sub leasehold
• Licence

For freehold assets:

• Occupied by the local authority

For leasehold assets:

• Occupied by the local authority

For other assets: