This publication provides statistics on the Council Tax Reduction (CTR) scheme, which reduces the Council Tax liability of low income households in Scotland. A CTR ‘recipient’ can be a single person or a couple, with or without children, since Council Tax is charged on a per-dwelling basis, rather than to individuals.
The statistics are based on data extracts from local authorities, and cover the time period July to September 2017.
• There were 489,560 Council Tax Reduction recipients in Scotland in September 2017.
• The total weekly income foregone by local authorities on Council Tax Reduction in September 2017 was £6.5 million.
• The total number of Council Tax Reduction recipients in Scotland was 11.4 per cent (62,820 recipients) lower in June 2017 than it was at the beginning of the scheme in April 2013. In general, this fall has been gradual, punctuated by small rises each January to March. Since April 2017, reforms to Council Tax and Council Tax Reduction have exerted an upward pressure on recipient numbers and income foregone, interrupting the overall downward trend.