Louth Town Council - Working with the community to make Louth a better place to live and work

Retention of Documents Policy

RETENTION OF DOCUMENTS AND RECORDS POLICY –  last reviewed June 2023, due for review June 2024


This policy details the minimum retention time required for Council documents before disposal in order for the council to comply with the Freedom of Information Act 2000 Publication Scheme. Where variable times are indicated the Council will review storage after the minimum period has elapsed.  This document has been compiled using NALC Legal Topic Note 40.
Document Minimum Period Reason
Minute Books Indefinite Archive
Scale of fees and charges 6 years Management
Receipt and payment account(s) Indefinite Archive
Receipt books of all kinds 6 years VAT
Bank statements, including deposit/savings accounts Last completed audit year Audit
Bank paying-in books Last completed audit year Audit
Cheque book stubs Last completed audit year Audit
Quotations and tenders 6 years Limitation Act 1980 (as amended)
Paid invoices 6 years VAT
Paid cheques 6 years Limitation act 1980 (as amended)
VAT records 6 years generally but 20 years for VAT on rents VAT
Petty cash, postage and telephone books 6 years Tax, VAT, Limitation Act 1980 (as amended)
Timesheets Last completed audit year

3 years

Audit (requirement)

Personal injury (best practice)

Wages books 12 years Superannuation
Insurance policies While valid Management
Certificates for Insurance against liability for employees 40 years from date of which insurance commenced or was renewed The Employer’s Liability (Compulsory Insurance) Regulations 1998 (SI. 2753), Management
Investments Indefinite Audit, Management
Title deeds, leases, agreements, contracts Indefinite Audit, Management
Members allowances register 6 years Tax, Limitation Act 1980 (as amended)
Re: Halls, Centre, Recreation Grounds
·        Application to hire

·        Lettings diaries

·        Copies of bills to hire

·        Record of tickets issued

6 years VAT
Re: Allotments
·        Register and plans Indefinite Audit, Management
Re: Burial Grounds
·        Register of fees collected

·        Register of burials

·        Register of purchased graves

·        Register/plan of grave spaces

·        Register of memorials

·        Applications for interment

·        Applications for right to erect memorials

·        Disposal Certificates

·        Copy certificates of grant of exclusive right of burial

Indefinite Archives, Local Authorities Cemeteries Order 1977 (SI. 204)