Publication - Statistics
Council tax assumptions
Council tax assumptions (CTAS) form and guidance for councils in Scotland to set out the assumptions used in setting their 2026 Band D council tax levels.
Certification
The Director of Finance is required to approve the information in this return.
Please complete the electronic return and email it to lgfstats@gov.scot.
Signed copies of each return are no longer required.
If you have any queries on the completion of this return, please email lgfstats@gov.scot.
Please ensure that completed returns are sent no later than close of play, Wednesday 4 March 2026.