Council Tax collection improves and almost half a million are supported through Council Tax Reduction

The provisional in-year Council Tax collection rate for Scotland 2016-17 was 95.8 per cent, continuing a steady improvement since 1998-99. Meanwhile, Scotland’s Council Tax Reduction scheme supported 491,760 low income households in March 2017, with a total of £321.6 million awarded over the 2016-17 year.

Scotland’s Chief Statistician today released Council Tax Collection Statistics, 2016-17 and Council Tax Reduction in Scotland, 2016-17. The figures released today were produced in accordance with professional standards set out in the Code of Practice for Official Statistics.

Council Tax Collection Statistics, 2016-17

Council Tax collection statistics show that in 2016-17 for Scotland as a whole, the total amount of Council Tax billed (after Council Tax Reduction) was £2.149 billion. Of this total, £2.060 billion, or 95.8 per cent, was collected by 31 March 2017. This provisional in-year collection rate represents a slight increase on the figure for the previous year. Between 1993-94 and 2016-17, the overall total amount of Council Tax billed in Scotland was £38.611 billion, of which £37.381 billion, or 96.8 per cent, was collected by 31 March 2017.

Provisional in-year Council Tax collection rates for 2016-17 ranged from 93.4 per cent to 98.0 per cent across the 32 local authorities. In-year collection rates have improved steadily from 87.2 per cent in 1998-99 to 95.8 per cent in 2016-17. This reflects improvements in the collection of Council Tax in the billing year.

Council Tax Reduction in Scotland, 2016-17

Council Tax Reduction (CTR) statistics show that there were 491,760 CTR recipients in Scotland in March 2017; that’s around one-fifth of chargeable dwellings. The total number of CTR recipients in Scotland has gradually decreased by 11 per cent between the beginning of the scheme in Scotland in April 2013, and March 2017.

The total weekly income foregone by local authorities on CTR in March 2017 was £6.3 million; the provisional income foregone on CTR in Scotland in 2016-17 was £321.6 million.

Of all CTR recipients in March 2017:

• 50 per cent were in one of the 30 per cent most deprived areas in Scotland;
• 38 per cent were aged 65 or over; and
• 16 per cent were lone parents.

Background

Council Tax Collection Statistics, 2016-17

The Council Tax Collection Statistics, 2016-17 publication

This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2016-17. The figures are published annually and are based on provisional unaudited values. Final audited figures are published in the Scottish Local Government Financial Statistics publication.  

The information published is used by The Scottish Government, Local Authorities, CoSLA, CIPFA and others to monitor the amounts of Council Tax that are billed and collected by Local Authorities, as well as for performance indicator purposes.

 Council Tax Reduction in Scotland, 2016-17

The Council Tax Reduction in Scotland, 2016-17 publication

 This publication provides statistics on the Council Tax Reduction (CTR) scheme, covering the time period April 2016 to March 2017. It is an annual compendium publication and includes detailed information on Council Tax Reduction recipients, their characteristics, and average awards. Local Authority breakdowns are included. Headline figures for the numbers of recipients and weekly income foregone are published each quarter for each Local Authority.

Statistics for each month from April 2013, further information on Council Tax Reduction statistics and previous publications.

The information published is used by The Scottish Government, COSLA and Local Authorities to monitor the number and characteristics of people receiving Council Tax Reduction and the amounts being spent on the scheme. The figures are also used to forecast and allocate funding for future years.

Further Information

Further information on Council Tax statistics, including number of dwellings and Council Tax rates for each Local Authority.

Further information on Local Government Finance statistics.

Official statistics are produced by professionally independent statistical staff – more information on the standards of official statistics in Scotland.