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 |