News

Council tax dwellings and tax base figures for 2018 published

Published: 24 Oct 2018 09:30

An Official Statistics Publication for Scotland

Scotland’s council tax base increased to 1.988 million Band D equivalents in September 2018. This figure, calculated after taking account of Council Tax Reduction is 1.1 per cent higher than for 2017, Both years are calculated using the new multipliers in Bands E to H, which took effect from April 2017.

There are 2.487 million chargeable dwellings in Scotland in 2018, of which 72.9 per cent are in Bands A to D and 27.1 per cent in Bands E to H.

Scotland’s Chief Statistician today published council tax base statistics for 2018, which provides data on council tax dwellings in local authorities in Scotland.

The publication consists of two tables - the number of Band D equivalent dwellings, 1996 to 2018, and the number of chargeable council tax dwellings in each council tax band in 2018. Both tables provide data at local authority level.

Since 2017, the headline figures for Band D equivalents are now calculated after taking account of Council Tax Reduction (CTR), which replaced Council Tax Benefit in April 2013. The CTR scheme reduces the council tax liability of vulnerable people in Scotland and results in a corresponding level of council tax income foregone by local authorities, for which they are compensated through general revenue grant funding.

BACKGROUND

The statistical tables (under headings Number of Band D Equivalents and Number of Chargeable Dwellings) can be accessed at: http://www.scotland.gov.uk/Topics/Statistics/Browse/Local-Government-Finance/DatasetsCouncilTax

Official Statistics are produced in accordance with professional standards  – more information on the standards of official statistics in Scotland can be accessed at: http://www.scotland.gov.uk/Topics/Statistics/About