The Scottish government has incurredexpenditure relating to implementing landlord registration as follows: Production of consultation paper, guidance to local authorities, and shell leaflets for landlords and tenants, for local authorities’ use: £10,654.82 Development and maintenance of online registration system: £566,189.30 IT training events for local authority staff: £3741.34 Banking charges, for processing fees paid online and distributing to local authorities: £24,386.19 £5.2 million has also been allocatedfor grant to support local authorities’ implementation of the scheme.