Council tax dwellings and tax base figures for 2017

An Official Statistics Publication for Scotland

Scotland’s council tax base increased to 1.967 million Band D equivalents in September 2017. This figure, calculated after taking account of Council Tax Reduction, is much higher than that for 2016, due primarily to the increases in the multipliers in Bands E to H, which took effect from April 2017.

There are 2.473 million chargeable dwellings in Scotland in 2017, of which 73.2 per cent are in Bands A to D and 26.8 per cent in Bands E to H.

Scotland’s Chief Statistician today published council tax base statistics for 2017, 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 2017, and the number of chargeable council tax dwellings in each council tax band in 2017. Both tables provide data at local authority level.

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.


The statistical tables (under headings Number of Band D Equivalents and Number of Chargeable Dwellings) can be accessed at:

Official Statistics are produced in accordance with professional standards – more information on the standards of official statistics in Scotland can be accessed at:




Media enquiries

Back to top