Publication - Statistics

Council Tax collection statistics 2019-2020

Published: 24 Jun 2020

This publication provides statistics on Council Tax collection for 2019 to 2020 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.

13 page PDF

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13 page PDF

708.0 kB

Contents
Council Tax collection statistics 2019-2020
3. Further context around Council Tax

13 page PDF

708.0 kB

3. Further context around Council Tax

Chart 4: Council Tax Potential Yield (£ millions), 2018-19
Chart 4: Council Tax Potential Yield (£ millions), 2018-19

Source: Scottish Local Government Financial Statistics 2018-19, , https://www.gov.scot/publications/scottish-local-government-finance-statistics-slgfs-2018-19/

Local authorities are responsible for billing and collecting Council Tax. Before the start of each financial year, local authorities issue Council Tax bills to householders in each dwelling. Each Council Tax bill is calculated by applying the appropriate band rate for the local authority, then applying any discounts, exemptions and reductions. Chart 4 illustrates the breakdown of the gross Council Tax potential yield into Council Tax billed and the amounts not billed due to Council Tax Reduction (CTR), discounts and exemptions in 2018-19. This publication is concerned with the Council Tax billed each year, as provided in the CTRR Q4 returns, which is currently approximately £2.6 billion in 2019-20.

Table 6: Local Authority Revenue Funding, 2018-19
Income Source Funding (£000s) Proportion
General Revenue Funding 6,884,797 57.80%
Non-Domestic Rates 2,636,000 22.10%
Council Tax 2,376,140 20.00%
Other Sources 13,425 0.10%
Total Funding 11,910,362 100.00%

Source: Scottish Local Government Financial Statistics 2018-19, https://www.gov.scot/publications/scottish-local-government-finance-statistics-slgfs-2018-19/

In 2018-19, the latest audited figures, Council Tax income (for all billing years) amounted to £2.376 billion. This accounted for 20.0 per cent, one-fifth, of total local authority revenue funding (£11.910 billion).


Contact

Email: maria.melling@gov.scot