Council Tax Collection Statistics: 2022-2023
This publication provides statistics on Council Tax collection for 2022-2023 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.
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3. Further context around Council Tax
Source: Scottish Local Government Finance Statistics 2021-22
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 2021-22, the latest data available. This publication is concerned with the Council Tax billed each year, as provided in the CTRR Q4 returns, which is currently approximately £2.837 billion in 2022-23.
| 2021-22 | Proportion | |
|---|---|---|
| General Revenue Grant | 9,013,897 | 65.4% |
| NDR Distributable Amount | 2,090,000 | 15.2% |
| Council Tax | 2,640,123 | 19.1% |
| Other Funding | 43,626 | 0.3% |
| Total General Funding | 13,787,646 | 100.0% |
Source: LFR A0, Scottish Local Government Finance Statistics 2021-22
In 2021-22, the latest audited figures, Council Tax income (for all billing years) amounted to £2.640 billion. This accounted for 19.1 per cent, just under one-fifth, of total local authority revenue funding (£13.788 billion).
Contact
Email: lgfstats@gov.scot
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