Information

Scottish Parliament election: 7 May. This site won't be routinely updated during the pre-election period.

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.


The CTAS form asks councils to set out the assumptions used in setting their Band D council tax levels. It allows an assessment to be made of the viability of these assumptions.

Timetable of return

Key dates for this year's collection:

Current Return

CTAS 2026

Return Issued

11 February 2026

Return Due

4 March 2026

Access older council tax assumption forms from our archive.

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