Publication - Form
Council Tax base form
Form to be completed by local councils with information about properties in each council tax band.
Overview
This form should be completed each year by all local councils in Scotland.
It asks for data on the number of properties in each council tax band, including those with exemptions and discounts.
This is used for gathering data on the number of dwellings in Scotland that form the basis of the Council Tax Base, which is taken into account when a council calculates its Council Tax.
Timetable for return
| Current return | CTAXBASE 2026 |
|---|---|
| Return issued | 12 August 2026 |
| Return due | 16 September 2026 |
The CTAXBASE 2026 form and guidance are available to download from the 'supporting documents' section.
Contact
Email: lgfstats@gov.scot